ACCT

Subject

ACCT

Type

course

Edition

2024-2025

Source

www.emmanuel.edu

Subject

ACCT

Type

course

Edition

2024-2025

Source

www.emmanuel.edu

The use of accounting in planning, controlling, and decision making is examined and applied in this project-based course. Excel is used throughout to complete break- even and various cost analyses as well as budgeting and other decision-making concepts. An emphasis is placed on the role of corporate social responsibility, the impact on stakeholders and maintaining the balanced scorecard. Excel data analysis exercises are also used throughout. Fall and spring semesters. 4 credits and MATH1111 or MATH1121. May be taken concurrently with MATH1111 or MATH1121

Subject

ACCT

Type

course

Edition

2024-2025

Source

www.emmanuel.edu

Prerequisite

MGMT1101 and ACCT1201

This course engages students in an in-depth analysis of the measurement and reporting of financial data as required by generally accepted accounting principles. Students will prepare financial statements in proper form and content with a focus on the time value of money, revenue Accounting 175 recognition, cash and receivables, inventory, and fixed assets. Relevant technologies are leveraged to derive the impact of transactions, events, and market conditions on financial performance. Ethical business practices are introduced through the lens of environmental, social, and governance special purpose frameworks. Fall semester. 4 credits concurrently with ACCT2201

Subject

ACCT

Type

course

Edition

2024-2025

Source

www.emmanuel.edu

Prerequisite

ACCT1201 and ACCT2201 or

This course engages students in an in- depth analysis of the measurement and reporting of financial data as required by generally accepted accounting principles. Students will prepare financial statements in proper form and content with a focus on fixed and intangible assets, investments, current and noncurrent liabilities, leasing, retained earnings, capital stock, and cash flow. Relevant technologies are leveraged to derive the impact of transactions, events, and market conditions on financial and nonfinancial performance measures, including environmental, social, and governance metrics. Spring semester.

Subject

ACCT

Credits (min)

4

Credits (max)

4

Credit unit

credits

Type

course

Edition

2024-2025

Source

www.emmanuel.edu

Prerequisite

ACCT2203

Subject

ACCT

Type

course

Edition

2024-2025

Source

www.emmanuel.edu

Subject

ACCT

Type

course

Edition

2024-2025

Source

www.emmanuel.edu

Subject

ACCT

Type

course

Edition

2024-2025

Source

www.emmanuel.edu

In this class Managerial Accounting concepts are reinforced and expanded upon, and new concepts, such as process costing and capital budgeting, are introduced. Excel and data analysis software are

Subject

ACCT

Type

course

Edition

2024-2025

Source

www.emmanuel.edu

(cross listed with ECON3496, FINAN3496 MGMT3496, and MKTG3496) The accounting internship course involves experiential learning in accounting- related positions with a corporation, public accounting firm and/or a government agency. The course also requires attendance to a seminar where students apply theoretical knowledge to the practical setting where they have chosen to complete their internship work. Together with the Internship supervisor, a project is defined for the student that will add value to the organization and that will help the student build expertise and confidence in an area of mutual interest. The student completes the project as part of the internship. Fall, spring and summer semesters. 4 credits or concurrently with ACCT2204 and permission of instructor. This course is limited to Accounting Majors.

Subject

ACCT

Type

course

Edition

2024-2025

Source

www.emmanuel.edu

Prerequisite

INT1001, ACCT2203, ACCT2204

Students study tax theory, planning, and law as they apply to individual federal income taxes. Circular 230, the Internal Revenue Service’s code of professional conduct, is also studied. Partnership and corporate taxation are introduced, and various business forms are compared. Spring semester. 4 credits

Subject

ACCT

Type

course

Edition

2024-2025

Source

www.emmanuel.edu

it emphasizes both the practical and ethical issues of the practice of accounting. The course has two major parts that represent a blend of theory, practice, and research. In part one, topics covered include: consolidated financial statements, partnerships, non- profit and government accounting. Students complete weekly projects in Excel and data visualization software that require them to apply a high level of analysis. Part two integrates knowledge gained in previous accounting coursework. Students apply and integrate a variety of skills, tools and knowledge, including data analysis, to address contemporary issues and problems facing the accounting profession. This course is a culminating experience that draws from the breadth of a student’s work at Emmanuel College. Spring semester. 4 credits concurrently with ACCT3411 and ACCT3413 Accounting 177

Subject

ACCT

Type

course

Edition

2024-2025

Source

www.emmanuel.edu

Prerequisite

ACCT2204, ACCT3203, or

This course is limited to seniors. Fall and Spring Semesters.

Subject

ACCT

Credits (min)

4

Credits (max)

4

Credit unit

credits

Type

course

Edition

2024-2025

Source

www.emmanuel.edu

Prerequisite

Permission from the instructor.

This course is the capstone experience in the accounting major. Ideally, this course should be taken in a student’s senior year after completion of the following prerequisites: ACCT2204, ACCT3203, ACCT3411 and

Subject

ACCT

Type

course

Edition

2024-2025

Source

www.emmanuel.edu

(cross listed with COMP4202, FINAN4202, MGMT4202, MKTG2402, SPORT4202) The Business Research Seminar will allow Seniors majoring in Accounting, Computer Science, Finance, Management, Marketing and Sport Management to pursue an in-depth research project on a topic that links business concepts to sustainability, social justice and/ or diversity, equity and inclusion. Using the UN’s 2015 Sustainable Development Goals and Principles for Responsible Management Education (PRMEs), students will explore business topics that either pose risks to sustainability, social justice or diversity and inclusion and/or identify opportunities to make a positive social impact. Throughout the course, students will engage in hypothesis development, literature review, methods selection, data collection, data analysis, peer review and preparation of a final thesis- style paper and presentation. This course seeks to provide structured support for students preparing to submit a Distinction in the Field project and/or those who would like to prepare a substantial research paper in preparation for application to graduate programs. Spring semester.

Subject

ACCT

Credits (min)

4

Credits (max)

4

Credit unit

credits

Type

course

Edition

2024-2025

Source

www.emmanuel.edu

Prerequisite

Senior status

In partnership with Becker CPA Exam Review, Emmanuel College offers this course to engage students in preparing for the Certified Public Accountant (CPA) Exam. Students will choose to prepare for either the Financial Accounting and Reporting (FAR) CPA Exam or the Auditing and Attestation (AUD) CPA Exam. Students will be required to demonstrate proficiency through weekly assigned work using Becker’s platform and Exam Day Ready methodology?. The assigned work will be completed in a simulated CPA Exam testing environment and include video lectures, multiple choice questions, quizzes, task-based simulations, and mock exams. This is an accelerated course, and students should plan on spending 20 hours per week completing assigned work.

Subject

ACCT

Type

course

Edition

2024-2025

Source

www.emmanuel.edu

In partnership with Becker CPA Exam Review, Emmanuel College offers this course to engage students in preparing for the Certified Public Accountant (CPA) Exam. Students will choose to prepare for either the Tax and Regulation (REG) CPA Exam or the Business Analysis and Reporting (BAR) CPA Exam. Students will be required to demonstrate proficiency through weekly assigned work using Becker’s platform and Exam Day Ready methodology?. The assigned work will be completed in a simulated CPA Exam testing environment and include video lectures, 2024-2025 Academic Catalog 369

Subject

ACCT

Type

course

Edition

2024-2025

Source

www.emmanuel.edu

This course provides an introduction to accounting. Students will learn about budgeting, planning and making projections and reporting on the allocation of funds. Students will also learn about basic accounting principles, balance sheets and financial analysis.

Subject

ACCT

Type

course

Edition

2024-2025

Source

www.emmanuel.edu

Students will develop the framework for analyzing a firm’s past performance, estimating its future performance and valuing its equity. The course integrates key concepts from accounting, finance, economics, and business strategy and applies them to financial decision-making. Accurate interpretation of the numbers in the financial statements and forecasting future financial performance including revenues, earnings, asset balances and free cash flows will be covered.

Subject

ACCT

Type

course

Edition

2024-2025

Source

www.emmanuel.edu

Subject

ACCT

Type

course

Edition

2024-2025

Source

www.emmanuel.edu