20 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 specially-designed introductory investigation and analysis of an accounting issue(s) or problem(s) of general interest. Pass/Fail Option. Offered irregularly.
Examination of internal financial data of the firm. Areas of study include financial statements, (balance sheet and income statement, statement of cash flows); working papers; purchases and sales of merchandise; cash and accounts receivable; inventories; corporations; long-lived assets. Pass/Fail Option. Offered Fall, Spring, and Summer.
A concentrated study of the fundamental accounting for corporate transactions, including formation, operation, issuance of long term debt and equity transactions. To provide a transition from Principles of Accounting I to
This course identifies how accounting can help business persons to operate effectively. Topics include an introduction to management programs and techniques, manufacturing accounting, cost volume profit analysis, variable costing, budget preparation, standard costs, segment reporting, decision making problems, and pricing products and services. A-E Only. Offered Fall and Spring.
A specially-designed systematic investigation and analysis of an accounting issue(s) or problem(s) of contemporary public interest. Pass/Fail Option. Offered irregularly.
Individual studies under faculty supervision. Admission approval of the dean and instructor involved.
This course is designed to build upon introductory or basic Excel spreadsheet knowledge. Topics covered will include a review of basic formulas and functions, keyboard tips and shortcuts, large data sets and multiple worksheets; introduce table relationships, upload and download data, sort, filter, query; pivot tables, if/then, lookups; formatting, charting, graphing, data visualization, and presentation; statistical analysis, SEARCH, FIND, TEXT, CONCATENATE, range functions, introduction to IFS, data analysis ratio calculation, amortization & depreciation schedules, verification of imported and exported data. A-E only. Offered Fall only.
The course is designed to allow students to become familiar with international tax protocols and compare and contrast individual global tax rates. Become familiar with Federal (IRS) & New York State (NYS) tax legislation. Each student will become certified by the Internal Revenue Service (IRS) as well as earn NYS certification so they can prepare tax returns for those community members that qualify for the Volunteer Income Tax Assistance (VITA) program. A-E Only. Offered Spring only.
A study of cost accounting systems and procedures with emphasis on planning and control. Major topics include: cost information system accumulation procedures, factory overhead, materials, labor, profits, cost volume profit analysis, flexible budget, and variance analysis. A-E Only. Offered Fall only.
Financial accounting theory and practice with emphasis on the underlying conceptual framework and theoretical foundation of accounting, review of the accounting cycle and financial statements. Additional topics covered are accounting and reporting for receivables, inventory, plant and equipment, current and non-current liabilities. Written assignments will consist of using word processing and spreadsheet software in preparing memoranda and reports concerning contemporary financial accounting topics, and responses to issues raised in the textbook, cases and Internet research. A-E Only. Offered Fall only.
A continuation of ACCT 3311 with emphasis on accounting and reporting for dilutive securities, stockholders’ equity, earnings per share, investments in debt and equity securities, special revenue recognition methods, deferred income taxes, pensions, capital leases, accounting changes, corrections of accounting errors, cash flow statement, interim financial reporting, and financial statement disclosures. Written assignments will consist of using word processing and spreadsheet software in preparing memoranda and reports concerning contemporary financial accounting topics, and responses to issues raised in the textbook, cases and Internet research. A-E Only. Offered Spring only.
A specially-designed advanced level systematic investigation and analysis of an accounting issue(s) or problem(s). Pass/Fail Option.
The course is designed to allow a student to obtain credits for a meaningful work experience in accounting. Credit will be evaluated by the internship coordinator at the rate of one credit for every forty hours of participation. Students must meet with the internship coordinator to determine the specifics of each individual program prior to registration and to assure compliance with School and University policies pertaining to internships. The course will not count toward the credit hour requirement of the student’s major. Admission by approval of the dean. Pass/Fail Only.
Reflection, leadership, and civic responsibility are key. This course is designed for experienced VITA individuals enabling them to become proficient and knowledgeable coordinators managing mid to large-scale sites. It covers advanced topics including federal and state tax law updates, quality review, best practices, site management and operations, volunteer recruitment and retention, technology integration, as well as IRS and state compliance. It prepares coordinators to lead efficient, compliant, and client-focused tax preparation sites. A-E Only. Offered Spring Only.
Accounting principles, concepts, and procedures applicable to partnerships, mergers and acquisitions, and consolidated financial statements; fundamental aspects of international accounting principles. Students will be expected to do all hand-in homework problems in properly formatted electronic spreadsheets. Other written assignments will consist of using word processing software in preparing memoranda and letters to hypothetical clients to answer questions regarding contemporary advanced account ing topics, and responses to issues raised in textbook or handout cases and Internet research. A-E Only. Offered Fall only.
Applications of the Internal Revenue Code and Regulations, Revenue Rulings, and federal court decisions affecting individual taxpayers (including self-employed). Topics covered include a brief overview of the important concepts underlying taxation, legislation and court decisions which led to enactment of the 16th amendment providing for the constitutionality of an income tax; income inclusions and exclusions; deductions; ordinary losses; tax credits; capital gains and losses; property transactions, and retirement plans. Tax return preparation using professional software and tax research for compliance and planning. Writing assignments will consist of preparing letters and reports to hypothetical tax clients and memos for working papers and supervisors to present findings and conclusions resulting from research relating to compliance, IRS audits, and tax planning. Students will be expected to use word processing, spreadsheets, and other professional software for these assignments. A-E Only. Offered Fall only.
Applications of the Internal Revenue Code and Regulations, Revenue Rulings, and federal court decisions that relate to formation, operation, and liquidation of C and S Corporations, Partnerships, and Trusts. The course also covers an introduction to mergers and acquisitions, taxes on estates and gifts, and taxation of foreign source income. Tax research for compliance and planning. Writing assignments will consist of preparing letters and reports to hypothetical tax clients and memos for working papers and supervisors to present findings and conclusions resulting from research relating to compliance, IRS audits, and tax planning. Students will be expected to use word processing, spreadsheets, and other professional software for these assignments. A-E Only. Offered Spring only.
An introduction to accounting for governmental and nonprofit organizations. The course covers the accounting and reporting requirements for the various funds and account groups used by governmental units, including the use of budgetary and encumbrance accounting along with the dual perspective financial reporting for governmental entities. This course includes accounting and reporting for college and universities, voluntary health care and welfare organizations, and other governmentally and non-governmental operated nonprofit organizations. A-E Only. Offered Spring only.
This course studies the subject of accounting from a systems perspective. Emphasis is placed on computer-based accounting systems. Topics include systems terminology and documentation, database management, internal control of information systems, and transaction processing cycles. Intended for students pursuing a career as professional accountants. Use of database software, spreadsheets, word processing, and presentation software required. A-E Only. Offered Fall only.
Concepts, principles and pronouncements of the Auditing Standards Board applied to the independent auditor’s attest and assurance function—an examination of a company’s financial statements for the purpose of expressing an opinion as to whether they are presented fairly in accordance with generally accepted accounting principles. Primary topics covered are: types of audit opinions; professional ethics; legal responsibility; planning the audit; risk exposure, analysis, and management; audit evidence. A great deal of emphasis is placed on understanding and applying analytical and substantive tests and procedures to support the audit objectives for transaction cycles and account balances. Also, covered is the reporting function for compilations, reviews, and other special engagements. Computer applications, written and oral communication skills are an integral part of this course. Required written assignments focus on cases, course content, preparing professional memoranda, internet based research and analysis, and other writing assignments as determined by the instructor. A-E Only. Offered Spring only.
Source: SUNY Oneonta's catalog, linked per course · table learning_unit · CourseShelf publish 61
