36 courses with the subject ACCT, 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.
A study of the nature and purpose of accounting in modern business organizations with emphasis on business income and financial position measurement.
A study of the objectives, preparation and uses of managerial accounting information. Emphasis is on the measurement, allocation, and reporting of costs to identify and solve business problems.
An in-depth study of the theory and application of generally accepted accounting principles. Emphasis is given to the environment of financial accounting including the standard setting process and the conceptual framework. Specific topics include the time value of money, receivables, inventories, long-term assets, and current liabilities, intangibles, and contingencies.
A challenging course including the rigorous study of theory and application of generally accepted accounting principles to complex accounting topics including stockholders' equity, revenue recognition, earnings per share, pensions, leases, accounting for taxes, accounting changes and error analysis, and cash flows.
A study of the concepts and techniques of management and cost accounting including cost-volume-profit analysis, various product costing methods, cost behavior and allocation, and other internal accounting information needs for management decision-making. Computer software is used in solving application problems.
An in-depth study of U.S. taxation of individuals including tax policy considerations and the historical development of tax law. The provisions of the Internal Revenue Code and related regulations will be used extensively.
An in-depth discussion of federal income taxation of multi-national corporations and partnerships. Tax issues connected to formation, operation, distributions, and liquidation will be examined. Other topics discussed include: special tax assessments like the alternative minimum tax, the personal holding company tax, and the accumulated earnings tax, S corporations, taxation of
This course examines how the wealth of data generated by computerized accounting information systems can be analyzed and visualized to prepare stakeholder reports and facilitate timely decision-making.
A general study of the functions and procedures of law. Included will be a detailed analysis of legal principles governing contracts, torts, agency and business organizations. The course represents the first half of the Business Law sequence. It is designed to provide accounting students with the required knowledge and theory for the CPA examination, by paying particular atten
A continuation of the study of law begun in ACCT 311 . Topics covered include Uniform Commercial Code subjects such as commercial paper, secured transactions, and sales, and other areas of law including bankruptcy, debtor/creditor relations, product liability, estate and trust law, and property, accountant liability and international law. Continuing attention is given to parti
The course provides credit to students for professional experiences which are closely related to their field of study. Enrollment is to be arranged with an appropriate instructor. Permission of departmental internship coordinator and junior standing.
Extension of financial accounting to the study of additional accounting entities such as partnerships and consolidated and multi-national firms. Topics include accounting for mergers and acquisitions, consolidated financial statements, international transactions, and an introduction to fund accounting.
Study of accounting and reporting for governmental entities including: budgets, general funds, capital project funds, debt service funds, trust and agency funds, fixed assets, capital expenditures, property tax accounting, and interfund relationships. Also includes accounting and reporting for voluntary health and welfare organizations, colleges, hospitals, and other types of
A study of the standards, procedures, strategies, and reporting used in the financial audit process. The environment in which the auditor functions is considered, including regulatory requirements, professional ethics, legal liability, and the business entity. The completion of a computerized audit case is required in the course.
A study of the concepts underlying Accounting Information Systems (AIS) focusing on the needs and responsibilities of accountants as end users of systems. Knowledge of accounting cycles and the flow of accounting information are applied utilizing a comprehensive case and accounting software.
An in-depth discussion of federal income taxation of multinational corporations and partnerships. Tax issues connected to formation, operation, distributions, and liquidation will be examined.
This course covers advanced financial accounting and reporting topics including business combinations, consolidated financial statements, intangibles, derivatives and hedge accounting, foreign currency translation, International Accounting Standards, bankruptcy and reorganization accounting, SEC reporting, and partnership accounting and reporting.
A course for highly motivated students to undertake, under guidance, special studies of areas of accounting which are not normally covered in other courses. Permission of instructor.
A study of financial accounting designed to enhance the student's understanding of and appreciation for the evolution of contemporary financial accounting theory and contemporary financial report issues. Recent contributions to theory, research and practice will be investigated and discussed. Individual research will be conducted with results presented for critical analysis.
Seminar dealing with contemporary problems in the field of accounting. The course is designed so that students may utilize what they have learned in previous accounting courses. The seminar also serves to introduce students to interdisciplinary approaches in problem-solving and lead to possible areas of graduate or professional work. Topics will vary from semester to semester.
A study of internal control in an information technology environment; audit sampling; integrated, internal, operational, and compliance audits; non-audit assurance services; and fraud examination.
The course provides credit to students for professional experiences which are closely related to their field of study. Enrollment is to be arranged with an appropriate instructor. Permission of departmental internship coordinator and junior standing. COURSES| 209 Offered: Every semester.
Seminar in financial accounting designed to enhance the student's understanding of and appreciation for the evolution of contemporary financial accounting theory and empirical research on financial reporting issues. Recent contributions to theory, research and practice will be investigated and discussed. Individual research will be conducted, with results presented for critica
Introduces students to accounting research by combining a study of the methodology, execution, statistical analysis and reporting of applied research and the practical application of research methods to a real-world business situation. The course provides a forum for exploration, discussion, and debate of current issues and events in the field. Students will propose, design, a
An in-depth discussion of federal income taxation of multinational corporations and partnerships. Tax issues connected to formation, operation, distributions, and liquidation will be examined.
An introduction to the concepts underlying Accounting Information Systems, especially those that relate to managerial decision-making and accounting. Students will discuss current developments in the information systems field particularly with databases, networking, and enterprise systems. Terminology, reports, documents, procedures, systems development and controls inherent i
This course covers advanced financial accounting and reporting topics including business combinations, consolidated financial statements, intangibles, derivatives and hedge accounting, foreign currency translation, International Accounting Standards, bankruptcy and reorganization accounting, SEC reporting, and partnership accounting and reporting.
The course examines the relationship between economic events and the accounting view of those events. It focuses on the introductory application of accounting technologies used to collect and analyze accounting data sets. Students will build and develop skills in core accounting technologies enabling them to provide meaningful insights into accounting and business-related data
The course focuses on the use of accounting technologies to enhance audit procedures. Students will learn the various technological tools utilized to solve audit problems.
Applications-based analysis of current management accounting topics and techniques including activity-based management, value chain analysis, capacity management, quality control, target costing, and benchmarking. A case analysis approach is utilized.
An examination of problems and issues of current concern in accounting. Recent contributions to theory, research, and practice will be investigated and discussed.
A survey of tax procedure topics including IRS and Treasury Department rulemaking, confidentiality and disclosure, audits and appeals, returns and statutes of limitations, civil tax litigation, penalties and interest, tax crimes, and the standards and hazards of tax practice. Research topics include sources of tax law (administrative, legislative and judicial) and research res
An opportunity for students to gain professional experience in public, corporate, or not-for-profit accounting while completing the graduate degree. Internships must be approved and coordinated through the School of Business. No more than 3 hours of internship credit may be applied to the graduate degree.
An in-depth study of personal financial planning as a professional service offered by CPAs as trusted advisors who are bound by the AICPA’s rules of conduct, ethics, and standards.
A project-based course to apply data analytics to practical accounting cases. The course gives students the opportunity to understand the importance of data and analytics to accounting and business management environments. Students complete case based problems throughout the course that require hands-on use of analytics tools. Students learn how data analytics can add value to
This course is a study of the standards, procedures, strategies, and reporting of how well a company in service industries is managing its internal controls and the results.
Source: SUNY at Fredonia's catalog, linked per course · table learning_unit · CourseShelf publish 61
