16 courses with the subject ACCO, each shown exactly as we captured it from the college's catalog, with every element we hold. Where the wording looks broken, that is our reading of the catalog, not the college's text.
ACCO 101Financial Accounting4
Introduction to the financial information critical to decision-making for managers. This course includes reporting and interpreting: the financial position of the firm, the components of that position, the results of its operations, and its cash flows. Coverage includes accounting principles and concepts as well as models for financial analysis and ethical decision-making.
The ethical decision-making role of the accountant in the planning, controlling and evaluation activities is analyzed. Emphasis is on cost behavior analysis, choice of costing systems, establishing standards and evaluating performance, short-term decision making and long-term capital budgeting. Also covered are responsibility accounting, divisional performance measurement and control, and evaluation of cost centers.
The Introduction to Tax Preparation course provides a critical introduction to the basic tax rules that students will need to apply when completing their own income tax returns or when serving as a community volunteer tax preparer as part of the Hartwick's Spring IRS VITA Basic Certificate Program. Course coverage includes basic individual tax preparation procedures and tax law compliance. The course is designed to give students an experiential learning opportunity through case studies and practice projects following the IRS VITA training panels. Upon successful course completion, students will earn three IRS VITA certificates and will become eligible to serve as IRS VITA volunteers during the Spring semester.
A concentration on the analysis of accounting data with an emphasis on the synthesis of theory with problem application. Intermediate level topics include cash; receivables; inventory valuation; long-term assets, both tangible and intangible; and liabilities.
A continuation of the analytical approach begun in Intermediate Accounting I. Topics include liabilities, pensions, taxes, leases, stockholders' equity, the Statement of Cash Flows, and the application of revenue and expense recognition principles. The technical rules, alternative presentations, and ethical dimensions of financial decisions/disclosures are also explored.
VITA Program incorporates the concept of service learning by giving students a mentored practical experience in the preparation of federal and state income tax returns for individuals. The students will have received their IRS certifications prior to the course and will provide tax assistant service in the IRS VITA program at Hartwick College. In addition, this course will cover various case studies on advanced issues in taxation to complement preparation and reflection on the preparation of tax returns. The student will have the opportunity to sharpen her/his tax knowledge, develop her/is client communication skills, build her/his resume, and make a measurable difference in the Oneonta community.
A study of the U.S. federal tax structure and the Internal Revenue Code. Emphasis is placed on the theoretical foundation and practical application of tax law as they relate to individuals (including computerized tax preparation). Also included is an introduction to corporation and partnership taxation, as are tax law formation and tax research to support ethical decision making.
A continuation of the study of the U.S. federal tax structure and the Internal Revenue code. Emphasis is on tax provisions relating to partnerships, corporations, estates and trusts. Also, includes more complex individual tax topics with greater emphasis on tax research to support ethical decision-making.
This course considers the various financial issues and decisions that confront individuals and the tools and techniques used to support ethical decision making. Issues include the assessment of family net worth, credit sources and uses, risk management including insurance, and budgeting, with a focus on asset management and retirement planning. Note: ACCO 345 is equivalent to FINA 345. Offered periodically.
This course provides expanded coverage of Managerial Accounting I topics such as costing systems (job order, process, operations, activity based), budgeting, standard costs and performance evaluation, and cost-volume-profit analysis. In addition, there is a focus on critical analysis and ethical decision making in an international and quality control context.
This course provides opportunities to further the professional career development of students. Placements are designed to utilize academic concepts in a work setting and to bring practical knowledge of a functioning business back to the classroom.
The Quality Reviewer will ensure that tax preparations of the tax preparers meet IRS standards before submission of documents. This is a role that is taken by students who have already completed one year as a Tax Preparer in VITA.
A study of auditing standards and procedures with an emphasis on ethical professional conduct. Included are legal and ethical responsibilities, internal control standards, evidence gathering techniques and accounting engagement reports.
This course requires completion, in consultation with an accounting faculty member, of a research paper that demonstrates the ability to investigate and analyze some current accounting issue/topic and effectively communicate the results of that research. The project integrates accounting’s conceptual framework, and should include the formulation of a hypothesis, complete with ethical considerations, capable of public defense.
A capstone course that requires students to examine and research (independently and/or jointly) one or more current complex accounting issues. An examination of the accounting for and reporting of complex areas of accounting including partnerships (organization and liquidation), business combinations, and international transactions. The ethical dilemmas associated with these areas are also discussed. Contemporary events and presentation of student research will be the basis for class discussion and analysis. Topics will integrate national and international accounting: theory, standards, practice, regulatory considerations, economic effects, behavioral outcomes, and ethical dimensions with information system design and control processes.
This course provides opportunities to further the professional career development of students. Placements are designed to utilize academic concepts in a work setting and to bring practical knowledge of a functioning business back to the classroom.
