In the second half of the intermediate accounting sequence, students may develop a greater understanding of the principles that dictate accounting applications and will apply those principles in increasingly advanced scenarios. Students will apply accounting principles to the development of individual pensions, employee benefit plans, shareholders equity, and the disposition of operational assets. The course also places emphasis on developing advanced spreadsheet techniques and research capabilities.

The purpose of this course is to familiarize students with the basic differences between accounting for profit-driven entities and accounting for governmental or not-for-profit organizations. The course will help students distinguish how fund accounting for governmental entities operates, including the general fund, capital projects fund, and special revenue fund. Students may learn to identify and implement best practices in accounting within governmental or not-for-profit organizations, in keeping with the regulatory and ethical context of such practices.

This course will introduce students to business organizations, the business disciplines and critical issues in contemporary business. The priority will be in having students develop strong intellectual foundations in business, knowledge of core disciplines of business, and an awareness of businesses' role in the economy and in the larger society. The course will include once a week lectures and also small group discussion sessions. The lectures will be organized by the lead PAUL faculty person and include visits and discussions with executives from New Hampshire companies.

This course will introduce students to business organizations, the business disciplines and critical issues in contemporary business. The priority will be in having students develop strong intellectual foundations in business, knowledge of core disciplines of business, and an awareness of businesses' role in the economy and in the larger society. The course will include once a week lectures and also small group discussion sessions. The lectures will be organized by the lead PAUL faculty person and include visits and discussions with executives from New Hampshire companies.