19 courses with the subject AC, 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.
An introduction to the fundamental accounting principles with an emphasis on the use of financial accounting data and analysis of financial statements. Required prior to all upper-level accounting courses. Offered every Fall.
An introduction to managerial accounting with an emphasis on using accounting information to make decisions. Offered every Spring.
This course is a survey of occupational fraud, how and why it’s committed, how fraudulent conduct can be deterred, and how allegations of fraud should be investigated and resolved. Topics as skimming, cash larceny, check tampering, register disbursement schemes, billing schemes, payroll and expense reimbursement schemes, non-cash misappropriate, corruption, fraudulent financial statements, and interviewing witnesses. Real case studies will be used throughout the semester. Upon completion of the course students will have an improved understanding of the techniques used to perpetrate fraudulent activity and the controls available to mi gate this behavior. In addition, the course will emphasize the importance of corporate social responsibility in an organization as well as the need for a culture that focuses on integrity and accountability. The learning objectives of this course include the following: defining what constitutes fraud, describing the prevalence of fraud, analyzing red flags signaling potential fraud and developing a plan to implement techniques used to identify, prevent and detect fraud.
To achieve superior performance, managers need to make strategic decisions. Accounting data is the primary source of information to find answers to these questions. In this class, students will learn what questions they are trying to answer when they begin the process of performing analytics, how to clean and sort the data using Excel. After sorting the data student, will then learn how to analyze the data and identify patterns, trends, outliers, and red flags. Students will also learn how to identify the value of data and how improve the stragtegic decision making process. Students will then learn what data is necessary for that process, and what conclusions can be reached based on the analysis. Offered every year.
An introduction to accounting systems with particular emphasis on internal controls and computerized accounting. Offered every year.
Pre-req: AC211 An in-depth study of accounting theory: the balance sheet, the income statement, the statement of cash flows, time value of money, cash and temporary investments, receivables, payables and inventories. Offered every Fall.
Continuation of Intermediate Accounting I (AC311). The study of plant and intangible assets, long-term investments, liabilities, long-term debt, owners’ equity, earnings per share, and leases. Offered every Spring.
Offered every year.
The study of cost systems: job order, process, and standard; cost-volume-profit relationships; master and flexible budgets; and variances. Offered every year.
This course introduces students to the Internal and Independent Audit professions, herein collectively referred to as "Audit". The emphasis of this course is on conceptual, theoretical and practical aspects for the practice Audit, including the respective Audit Standards, Control Frameworks and Professional and Ethical Codes of Conduct. The theoretical and practical application of the respective audit processes from planning through the reporting stages will be covered. An important component of this course is to expose students to the various career paths in Audit. In addition to educating students about the various certifications and career opportunities, students will attend events, both on and off campus, sponsored by the respective Professional Associations from each area of certificatin (CPA, CIA, CISA, CFE).
Offered every year.
Using the case study approach, students will examine a variety of cases of corporate fraud involving asset misappropriation and corruption. Students will also be required to prepare several cases involving corporate fraud. Students will be encouraged to be inquisitive and think creatively as they examine instances of fraudulent behavior which they may encounter in their professional careers. Offered each year.
Using the case study approach, students will examine a variety of cases of corporate fraud involving asset misappropriation and corruption. Students will also be required to prepare several cases involving corporate fraud. Students will be encouraged to be inquisitive and think creatively as they examine instances of fraudulent behavior which they may encounter in their professional careers. Offered each year.
A study of the federal income tax structure and of the application of tax principles. Offered every year.
A capstone course for accounting majors. A written and oral report are required. The course also requires outside readings. Offered every Spring.
A comprehensive review of the fundamental concepts of IT auditing and the application of those concepts. Topics include IT governance, regulatory environment, general controls, application controls, and end-user computing. Students will learn how to identify key controls and risk in each stage of the application processing cycle utilizing a top-down, risk-based approach. Data Management risk will be a key topic and incorporated throughout the risk management cycle. Offered every year. This is an elective course for Accounting majors and a required course for Cyber Audit, Risk and Compliance minors.
An in-depth study of business combinations, partnerships, foreign operations and state and local governments. Offered every year.
Direct participation in the practical workings of the accounting profession. In addition to on-the job learning, students are required to submit a weekly writing assignment and a final paper. Students will also present the information in their paper to an audience of faculty and staff, and thier employer's designated internship supervisor. Strongly recommended. Offered every semester.
Individual study or tutorial in a field not covered by a catalog course. Supervised by a faculty member.
Source: Belmont Abbey College's catalog, linked per course · table learning_unit · CourseShelf publish 61
