47 courses with the subject ACC, 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.
ACC 111Financial Accounting3
This is an introductory course which views accounting as a source of information and a tool for effective decision making. The course provides a basic understanding of the concepts of financial accounting and includes analysis and interpretation of financial reports with emphasis on their use by external parties such as stockholders and creditors. Computer/Internet applications included.
This introductory course focuses on accounting information as a tool for effective decision making within an organization. The course provides a basic understanding of the procedures of management accounting as a means of identifying management problems and evaluating potential solutions. It emphasizes a multi-disciplinary approach to the use of management reports by managers inside the business organization. Computer/Internet applications included.
Intended to provide students with exposure to the analysis of complex financial statements. Published annual reports and disclosures will be used to develop analytical skills. Particular attention will be paid to financing, operating and investing activities, as well as, the analysis of prospective financtal statements.
A comprehensive study of the preparation and use of financial reports for business decisions and the role of accounting standards in the international business community. Activities that may be included in the course are ethical issues in business decisions, financial information on the Internet, research papers, group projects, class presentations, and computer spreadsheets.
A comprehensive study of the preparation and use of financial reports for business decisions and the role of accounting standards in the international business community. Activities that may be included in the course are ethical issues in business decisions, financial information on the Internet, research papers, group projects, class presentations, and computer spreadsheets.
This is a hands-on tax preparation course and service learning opportunity that allows students to acquire a number of skills including client interaction, problem-solving, team work, critical thinking, and leadership that are considered valuable to entry level accounting professionals. Students will learn tax rules and regulations related to individual income taxes, and how to prepare US individual income tax returns (form 1040, with schedules A,B and CEZ) using TaxWise software. Students will update the Niagara University VITA Handbook of Policies & Procedures for Volunteers to be used in the future. Classroom learning time and VITA service is anticipated to be 70-85 hours over the semester.
This course covers key financial and managerial accounting concepts such as how accounting system generates accounting information and how accounting information enhances managers' decision-making process. Specifically, the course is focused on developing managers' ability to interpret accounting information, both financial and non- financial, through case studies to aid their decision-making process.
A course involving case studies of current issues in accounting. Topics may include any area relating to accounting such as financial accounting and reporting issues, auditing, fraud, ethical issues, international accounting, government and not-for-profit accounting, legal issues, taxation, management accounting, and strategic accounting.
A study of the design and use of modern cost management systems. Topics include product costing, activity-based costing and management, profit planning, performance measurement, and strategic decision making and control. Computer applications, a writing component, and group projects included.
A study of the special accounting information needs of the various forms of accounting entities, whether large or small, public or private, profit or nonprofit. Topics include business combinations, multinational corporations, segment reporting, partnership accounting, bankruptcy, and estates and trusts. Computer applications included.
This course examines forensic accounting and economic crime, integrating accounting, criminal justice and computer and information systems concepts and issues. The course includes limited accounting theory and concentrates on financial fraud, white-collar crime, how financial fraud is perpetrated, approaches to fraud investigation and documentation, and fraud detection and prevention.
A study of the theory and practice of auditing. The primary focus is on audits of the financial statements performed by independent accountants. Auditing integrates accounting standards and practices, legal liability for public accountants, and ethical expectations as prescribed in the AICPA Code of Professional Conduct, culminating in the examination of audit evidence and preparation of the auditor's report. Although ACC 224 is the prerequisite, students are advised to take auditing in their senior year. Computer applications, a writing component, and group projects included.
A conceptual study of United States federal income taxation. The current income tax code as it relates to individuals, corporations, partnerships, and other taxable entities is introduced. Practical tax problems are reviewed to demonstrate the proper application of the tax code, and current issues in tax accounting and tax planning are considered. Computer applications included.
A study of the special features of accounting and financial reporting for governmental and not-for-profit entities including state and local governments, health care entities, universities and colleges, public schools, voluntary health and welfare organizations, and other not-for-profit entities.
Individual research of a substantive nature pursued in the students major field of study. The research will conclude in a written thesis or an original project, and an oral defense.
Individual research of a substantive nature pursued in the students major field of study. The research will conclude in a written thesis or an original project, and an oral defense.
A junior or senior work-study program providing relevant employment experience. The objective of the program is to integrate classroom theory and practical, work experience, thus lending relevancy to learning and providing the student with a realistic exposure to career opportunity.
A junior or senior work-study program providing relevant employment experience. The objective of the program is to integrate classroom theory and practical, work experience, thus lending relevancy to learning and providing the student with a realistic exposure to career opportunity.
A junior or senior work-study program providing relevant employment experience. The objective of the program is to integrate classroom theory and practical, work experience, thus lending relevancy to learning and providing the student with a realistic exposure to career opportunity.
This course covers fundamental concepts and procedures of financial and management accounting for business decisions. Financial accounting provides information primarily for external decision makers such as investors, creditors, suppliers, and government agencies. Management accounting serves the needs of managers to fulfill organizational objectives. Case studies will illustrate accounting and ethical issues. Topics include generally accepted accounting principles, international accounting standards, financial accounting procedures, financial reporting, inventory and depreciation methods, and cost analysis.
This course covers the requirements as specified in CPA Canada's model course syllabus. Topics covered include the conceptual framework for Canadian financial reporting based on IFRS and ASPE, defining the four parts of the CPA Canada Handbook. Revenue recognition, inventory valuation, intangible assets, goodwill, passive investments, impairment of assets and non-monetary transactions, long-term liabilities, reporting of changes in accounting policiy and accounting errors.
This course will cover the requirements as specified in CPA Canada's model course syllabus. Topics include accounting for leasing, the reporting of assets such as mineral and agricultural assets, the equity method of accounting, reporting of investment properties, decommissioning costs and provisions, onerous contracts, deferred income taxes, complex financial instruments, such as derivatives. Basic and diluted EPS. Reporting of employee benefits. Coverage of these topics will be done within the perspective of both IFRS and ASPE. Accounting for partnerships will also be covered.
A comprehensive study of the preparation and use of financial reports for business decisions and the role of accounting standards in the international business community. Activities that may be included in the course are ethical issues in business decision, financial information on the internet, research papers, group projects, class presentations, and computer spreadsheets.
A comprehensive study of the preparation and use of financial reports for business decisions and the role of accounting standards in the international business community. Activities that may be included in the course are ethical issues in business decision, financial information on the internet, research papers, group projects, class presentations, and computer spreadsheets. Formerly ACC 724
A study of the design and use of modern cost management systems. Topics include product costing, activity-based costing and management, profit planning, performance measurement, and strategic decision making and control. Computer applications, a writing component, and group projects included. Formerly ACC 735.
A study of the special accounting information needs of the various forms of accounting entities, whether large or small, public or private, profit or nonprofit. Topics include business combinations, multinational corporations, segment reporting, partnership accounting, bankruptcy, and estates and trusts. Computer applications included. Formerly ACC 736
A study of the theory and practice of auditing. The primary focus is on audits of the financial statements performed by independent accountants. Auditing integrates accounting standards and practices, legal liability for public accountants, and ethical expectations as prescribed in the AICPA Code of Professional Conduct, culminating in the examination of audit evidence and preparation of the auditor's report. Computer applications and group projects are included.
A conceptual study of United States federal income taxation. The current income tax code as it relates to individuals, corporations, partnerships, and other taxable entities is introduced. Practical tax problems are reviewed to demonstrate the proper application of the tax code, current issues in tax accounting and tax planning are considered. Computer applications included. Formerly ACC 747.
An advanced core course in strategic accounting which focuses on the interpretation and analysis of accounting information for business decisions. Case studies will be used to illustrate strategic decision processes. International accounting issues will be addressed. Topics include financial statement analysis, cash flow, case studies in budgeting, total quality management, activity-based management, target costing, job-order cost systems, cost allocation methods, and variable costing.
This course begins with an overview of business taxation in the United States, and international tax planning issues. This foundation serves as a basis for the development of business tax strategies for successful competition in the global marketplace. Research and case studies of international tax issues are explored. Topics include tax planning and administration, choice and tax implications of business entities, international tax principles, wealth management, and ethical issues.
This course explores the underlying concepts of financial accounting theory and its application to current accounting practice. Standards of the U.S. Financial Accounting Standards Board (FASB) and the International Accounting Standards Board (IASB) are emphasized. Topics include the conceptual framework of accounting, financial accounting and reporting standards, and the rationale for generally accepted accounting standards. Research into the development of accounting theory is included.
An advanced course in audit theory and practice, covering auditing concepts and procedures, audit research, computer auditing, and Securities Exchange Commission (SEC) audits. Computerized audit problems and case studies illustrate audit concepts and practice.
The course expands students' basic knowledge of Internal Controls, using the COSO framework as a guide. Areas covered are risk assessments, the control environment, control activities, obtaining evidence and testing, conducting interviews and specific reporting requirements. There will be hands-on experience through case work and real-world internal control assessments.
A study of the special features of accounting and financial reporting for governmental and not-for-profit entities including state and local governments, healthcare entities, universities and colleges, public schools, voluntary health and welfare organizations, and other not-for-profit entities.
This course covers the conceptual foundations that accounting builds upon as an information system to analyze, reco rd, summarize and report business activities, the control of the accounting information system, and accounting data analytics. Students are required to complete a variety of applied information systems projects that will give them hands-on experience with enterprise resources planning, internal control over financial reporting, and accounting data analytics and visualization.
This graduate seminar examines contemporary issues and emerging developments in the accounting profession. Topics vary by semester based on current industry needs, regulatory changes, and student interests. The course provides in-depth analysis of specialized accounting areas through case studies, research projects, and professional discourse. Topics include, but not limited to, IFRS, AI, International accounting, etc.
The course will cover requirements as specified in CPA Canada's model course syllabus in Advanced Financial Reporting. Topics include financial reporting of foreign currency transactions and translations of foreign operations, reporting of business combinations. The equity method of accounting in an associate, and reporting of hedging contracts and hedged positions. The growing impact of changing technologies on financial reporting systems is also covered. An introduction to Accounting Standards for Not-for-Profit Organizations (ASNPO) is provided.
Tax filing requirements, and assessments are covered. CCA, UCC, and terminal losses are also covered. Income and various types of property are discussed. Calculation of net income, income attribution rules and deductions are covered. The Lifetime Capital Gains Exemption (LCGE), and various savings plans (RRSP, TFSA, RESP) are reviewed. Tax payable from corporations is also reviewed. This course concluded with a discussion of the Goods and Services Tax.
Key concepts in professional auditing as found in the CPA Canada Handbook - Assurance are covered. Topics include client acceptance and audit planning, internal controls, and reporting audit results. Students will gain an understanding of audit reviews, compilations, and review engagements. Concepts covered include risk management, approaches and procedures related audits.
An exploration of the integration of strategy, performance measurement, and value creation in organizations. Business models, advanced managerial accounting and financial reporting frameworks, are studied as a means of achieving sustainable competitive advantage. Using applied cases participants analyze performance, using advanced cost management techniques, while integrating financial reporting considerations.
Strategic decision-making is studied using dvanced business simulation platforms. Participants assume executive leadership roles in a simulated competitive global marketplace. Integrating prior learned knowledge, learners apply theory· in making decisions that integrate corporate strategy, finance, financial reporting and managerial accounting practices. The application of advanced financial performance analysis is emphasized.
The growth of international business has influenced the way business and accounting are conducted in every country. This course prepares students to operate more effectively in a global business environment. Students will develop a sensitivity to the diversity of accounting standards and reporting practices in the global business community. Group projects, research paper, and case discussions included. Recommended for all students interested in international business.
Healthcare institutions, both profit and not-for-profit, are under significant pressure to contain costs and improve the quality of services and products. Today's complex environment places greater emphasis on the financial implications of both managerial and clinical decisions. This course is intended to provide students with an understanding of the principles and theory of both managerial accounting and financial management in healthcare organizations. On completion, students will also have a good overview of the current and historical healthcare financial issues.
This course focuses on federal income tax principles along with current law and practice by concentrating its impact on financial planning. The primary context will be individuals, couples, families, estates, and trusts. It will examine these primary beneficiaries in their role as investors, employees, and business owners. This course is intended to provide coverage of required topics under the current topic list of the Certified Financial Planner Board of Standards (CFP).
An advanced-level elective course providing relevant paid employment experience. The objective of the course is to integrate classroom theory and practical work experience for students not fully employed. The student must work full time in an approved work environment for either the fall or spring semester or an equivalent number of hours in the summer.
This course is designed to give students a comprehensive review of the advanced topics in auditing and attestation; the general business environment; regulation, including tax and business law; and financial accounting and reporting. The course is intended for students who plan to pursue a career in public accounting. Students are required to complete CPA exam practice problems according to a rigorous schedule. Instructors will lecture on research methods, contemporary accounting issues, and strategies for passing the CPA exam. A fee is required for a user license for a CPA exam review program.
