33 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.
Project individually arranged by student and faculty sponsor. Requires completion of the Independent Study form and approval by the Faculty Sponsor, Academic Advisor, Department Chair and Academic Dean.
This is a course study that introduces financial accounting and financial reporting for business entities. It offers an introduction to accounting information systems with emphasis on measuring, reporting, and using accounting information related to operating, investing, and financing activities, and involves detailed discussion of accounting concepts and issues concerning the financial position, income statement, statement of stockholders’ equity and statement of cash flows. Semester(s) Offered: Fall, Spring
This is a course of study that introduces managerial accounting for business entities. It offers an introduction to managerial accounting topics including cost analysis, cost allocation, job order and process costing systems, activity-based-costing, cost-volume-profit analysis, short-run decision making, budgeting, standard costing and variance analysis, capital budgeting decisions, and financial statement analysis. Accounting ethics and values are also emphasized.
Project individually arranged by student and faculty sponsor. Requires completion of the Independent Study form and approval by the Faculty Sponsor, Academic Advisor, Department Chair and Academic Dean.
The valuation of current assets, investments, plant and equipment, current liabilities, and their relationship with business net income.
Continuation of ACC 301 . Liabilities, stockholder’s equity, and the statement of cash flows, income tax accounting, pensions and leases.
Principles under which cost data are accumulated and communicated for managerial planning and control. Planning and control of materials, labor and factory overhead, determination of unit costs, process costs and job costs, standard costing, direct costing and cost-volume- profit analysis.
The analysis, design and control of accounting and other information systems with an emphasis on current issues and concerns.
Concepts and principles of accounting applicable to governmental and nonprofit entities including fund accounting, budgeting and financial reporting.
The impact of regulation by state and federal governments upon individuals, corporations, and not-for-profit organizations in such areas as product liability, discrimination, unfair labor practices, pollution and consumer protection. Rights and responsibilities of the individual regarding contracts, torts and litigation. Ethical, social and political implications are explored as an integral part of each topic area. Semester(s) Offered: Fall, Spring
Designed for accounting students who intend to become certified public accountants. An in-depth examination of the more traditional areas of business law including contracts, sales, commercial paper, real and personal property, corporations, partnerships, bankruptcy and the legal and ethical responsibilities of the CPA.
Accounting problems encountered in multinational business operations; differences in accounting principles among trading and investing countries; interactive tax systems and intercountry transfers and cost allocations.
Project individually arranged by student and faculty sponsor. Requires completion of the Independent Study form and approval by the Faculty Sponsor, Academic Advisor, Department Chair and Academic Dean.
Advanced financial accounting measurement and reporting issues including the following topics: mergers and acquisitions; consolidated financial statement; partnerships; governmental and not for profit organizations; accounting for financially distressed firms; foreign currency financial statements and foreign currency transactions.
Course consists of two major sections: a comprehensive conceptual understanding of the nature and purpose of auditing; the logical extension of the concepts to specific areas.
The federal tax laws with emphasis on the individual taxpayer. The preparation and filing of tax returns.
The federal tax laws as applied to corporations, Subchapter S corporations, and partnerships, including the preparation of tax returns. Theory of the tax laws as they apply to gift and estate taxation and family tax planning.
Current issues in accounting theory and practices. Purpose is to synthesize students’ knowledge of accounting and to probe into the rationale behind accounting theory and practices.
Selected accounting topics of particular current interest. The course may explore an area taken from another accounting course in greater detail and depth, or it may concentrate on an area of accounting not generally covered by existing courses.
This course presents forensic accounting and fraud examination fundamentals. It explores the anti-fraud and compliance efforts for fraud deterrence and covers fraud detection and investigative tools in complex financial crimes. Also, it discusses fraud in the digital environment (Cybercrime) and provides the tools for detecting and reporting fraud in the digital world.
Felony Questionnaire Required
Felony Questionnaire Required
Project individually arranged by student and faculty sponsor. Requires completion of the Independent Study form and approval by the Faculty Sponsor, Academic Advisor, Department Chair and Academic Dean.
This course is an advanced-level accounting course that explores in-depth concepts and practices in financial accounting and reporting. This course will cover topics including the preparation and analysis of financial statements, revenue recognition, pensions, leases, business combination and consolidation, and other complex financial reporting issues. Emphasis is placed on understanding and applying accounting standards and regulations.
The objective of this course is to acquaint students with advanced concepts and automation tools that underlie accounting information systems. The course covers various topics, including the creation, documentation, and implementation of a REA (Resources-Events Agents) data model within a database management system. Furthermore, students will apply advanced statistical models to address analytical inquiries and decipher the outcomes. Additionally, the course delves into systems analysis techniques, employing the systems development life cycle model as a framework. Overall, this course equips students with the knowledge required to comprehend the functioning of accounting information systems and their potential evolution in the future.
The course covers various topics, including the independent auditing services that CPAs provide. Engagement planning and documentation, internal control, evidence accumulation for major categories of processes and accounts, reporting, statistical sampling, and audits of computer-based systems are the major topics.
This course explores advanced concepts within corporate taxation with emphasis on tax considerations for formation, operation and termination of various businesses. This course also fosters a strategic comprehension of federal tax laws and IRS regulations pertaining to businesses, as well as hone skills in tax research and planning.
This course is intended to provide students with an understanding of accounting data analytic thinking and terminology as well as hands-on experience with accounting data analytics tools and techniques. Students should leave this course with the skills necessary to translate accounting and business problems into actionable proposals that they can competently present to managers and data scientists. While there will be some use of tools in this course, the focus of this class is on concepts, not algorithms or statistical math.
This course advances the students’ understanding about data visualization through the usage of different applications that scrape the accounting big data from the online resources and build up a workflow that cleans and standardizes the accounting data before building up a dashboard that visualize the data. The course also presents the tools that examine the data for any fraudulent transaction. Finally, the course analyzes the universal principles of data visualization, accessibility, and inclusive design.
This course outlines the aspects of forensic engagement including the types of financial crimes, consecutive damages, and the investigative process of collecting accounting and financial data and reporting in a legal setting. The course also sets the investigative framework in cybercrimes and the role of the IT audit that controls the access to financial and accounting information in the digital world. Finally, the course explains the scope of services that forensic accountant and fraud examiner can provide to different clients.
This course provides a survey of legal topics accountants encounter in business. This course is designed to assist students in identifying legal issues associated with business operations and to impart to the student knowledge necessary to recognized legal pitfalls. This course will cover principles of insurance, securities regulations, cybersecurity laws, privacy laws, advanced real estate principles and transactions, as well as compliance issues for health care provides. Throughout the course students will explore the legal, ethical and social responsibilities of accountants and auditors.
This course provides an overview of the foundations of the legal framework governing financial crimes. The course is divided into three parts. Part one discusses specific financial crimes including, but not limited to, fraud, misappropriation, money laundering, corruption, and cybercrimes. The second part of the course explores the U.S. legal system, examining the law-making process, court structure and the procedures through which financial crimes are brought to trial, prosecuted, and resolved. Course will examine the rules governing the admission of evidence in financial crime proceedings including the specific types of evidence and the role of the accountant as an expert witness. The third part of the course involves accountant legal and ethical responsibility within the context of financial crime prosecution.
This course examines the cybercrimes especially those include accounting data and revises the regulatory framework for digital forensics. Further, the course compares the forensics tools and their application on the protection of evidence. The course also outlines the techniques for hiding and scrambling accounting data and formulate the ideal approach for data recovery. In addition, the course evaluates the different types of forensics (Windows, Mac, Mobile, and Network) and how data can be collected from their memory and logs.
Source: SUNY College at Plattsburgh's catalog, linked per course · table learning_unit · CourseShelf publish 61
