Table of Contents - Hartwick College

environment, ethical disclosure practices and reaction to governmental
regulation of accounting rules. Prerequisite: Acco 322.
490 Senior Thesis (3 credits) This final course requires each
accounting major to write, in consultation with an accounting faculty
member, a research paper which demonstrates the ability to investigate
and analyze some current accounting issue/topic and effectively
communicate the results of the research. The thesis integrates
accounting’s conceptual framework, and should include the formulation
of a hypothesis capable of public defense. Prerequisites: Acco 322 and
senior standing.
Finance Courses
327 Financial Management I (3 credits) Analysis of the conceptual
framework of financial management, theories and procedures relevant to
the effective utilization of capital and asset management. Topics include
working capital management, forecasting, capital budgeting, evaluation of
sources of capital, as well as expanding previous coverage of financial
statement analysis. Prerequisite: Acco 142. (SBA)
328 Financial Management II (4 credits) Through use of a textbook,
readings, problems and cases, the course will provide expanded coverage
of the content of Financial Management I. Topics include finance theory
and the economic environment in which it is applied, forecasting, working
capital management, capital budgeting, dividend policy, determination of
a firm’s optimal financial structure and international finance issues.
Prerequisite: Fina 327. (SBA)
345 Personal Financial Planning (3 credits) Recent national debates
about Social Security, healthcare and other issues that impinge on the
economic position of every individual and family strongly suggest that
careful planning is imperative for personal financial security. This course
is designed to consider the various financial decisions that people ought to
make and to describe some of the methods for determining future
financial needs. The analysis includes the assessment of family net worth,
credit considerations, insurance requirements, and family budgeting, with
a focus on investment planning and retirement planning. Prerequisites:
Fina 327.
360 Investment Analysis (4 credits) This course focuses on the
securities markets and analytical techniques for the valuation of
securities. Topics covered include financial markets, portfolio theory and
management, valuation of financial securities, as well as the international
dimensions of these areas. Prerequisite: Fina 327.
381 Financial Institutions (3 credits) This course investigates the
intermediary functions that financial institutions provide for savers and
investors, with emphasis on the central position of banks. Financial
institutions covered include banks, insurance companies, mutual funds,
and pension funds. Interest rates and the role of the Federal Reserve
system are examined. Prerequisite: Fina 327. (SBA)
395, 495 Internship in Finance (3 credits) This course provides
opportunities to further the professional career development of students.
Placements are designed to test academic concepts in a work setting and
to bring practical knowledge of a functioning business back to the
classroom. Prerequisites: junior or senior standing, accounting
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