16 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.
ACCT 120Principles of Financial Accounting3
Hour(s) An introduction to the procedures and processes through which financial data are generated, stored, synthesized and presented to management and to the public in the form of financial statements: income statements, balance sheets and statements of cash flow. Students in the course will develop an understanding of the rules and practices through which reports are developed, the tools to interpret financial reports and evaluate strengths and weaknesses of business firms and the uses of financial data in decision-making.
Hour(s) The analysis of financial data for managerial decision making; the interpretation of accounting data for planning and controlling business activities. Emphasis will be given to the role of financial data in decisions regarding the structure of economic institutions and the mix of goods and services produced by a society.
Hour(s) This course is an in-depth study of traditional financial accounting theory and related problems as well as recent developments in accounting valuation and reporting practices. Emphasis will be placed on the conceptual framework of accounting, the accounting process, financial statements, present value concepts, and current assets and current liabilities, plant assets, long-term liabilities and stockholders’ equity, including relevant International Financial Reporting Standards.
Hour(s) A continuation of Intermediate Accounting I with emphasis on dilutive securities and earnings per share, investments, issues related to income measurement, pension costs, leases and current value accounting.
Hour(s) This course is continuation of Intermediate Accounting II with emphasis on dilutive securities and earnings per share, investments, issues related to pension costs, leases and current value accounting, statement of cash flows, accounting for income taxes, and Securities and Exchange Commission required financial reporting for publicly held companies, including relevant International Financial Reporting Standards.
Hour(s) This course will cover various methods of accumulating accounting data for decision-making in a production environment. Emphasis is on the development and use of different types of standard cost systems, analysis of costs and gross profit, budgeting, responsibility accounting, income effects of costing alternatives and return on investment concepts. This course will include topics covered on the Certified Management Accounting professional exam.
Hour(s) This course will include coverage of the nature of occupational fraud and abuse and a review of the techniques used to commit financial fraud. Students will study the underlying indicators of fraud and the investigative process when fraud is detected. This course will include topics covered in the Certified Fraud Examiner and Certificate in Financial Fraud professional exams.
Hour(s) This course will introduce students to accounting, financial and related administrative issues that are unique to not-for-profit organizations. The course will examine the rules of accounting that are specific to not-for-profit organizations, including fund accounting, and introduce students to the fundamentals of endowment and investment management. The financial tools for successful management of a not-for-profit organization will be discussed, including cash flow planning, budgeting and the design and evaluation of internal controls.
Hour(s) Independent study under guidance of a faculty advisor. Independent study may take the form of readings, research, conferences and projects. It may not be used to substitute for regular courses in the curriculum. Independent study may be taken for a total of four courses, usually not more than two per term.
Hour(s) This course is an intense examination of specialized topics in contemporary accounting. A research paper and oral presentation will be required. Possible topics for this course include but are not limited to the business of operating a professional accounting practice; tax policy impact upon tax legislation; and leadership within the field of professional accountancy.
Hour(s) An opportunity to use the knowledge and skills the student has learned in coursework to solve problems in a real work setting; the apprenticeship aspect of the internship implies that the student has some base of knowledge and that the student’s knowledge and skills will be increased by direct contact with an experienced, knowledgeable mentor. Open to sophomores, juniors and seniors with a 2.0 cumulative average; maximum credit per term is one course; admission by application only.
Hour(s) A basic study of the plan and conduct of the actual audit work: the use of the working papers, the writing of reports, certification, the control and prevention of fraud through internal check systems and the moral and legal responsibilities of the auditor. This course will also include topics covered on the Certified Internal Auditor professional exam.
Hour(s) A study of the basics of federal income taxation, with emphasis on individuals and small business owners, the tax legislative process, and basic tax research and the IRS audit and appeals process.
Hour(s) This course continues with the study of taxation as it applies to Subchapter C and S corporations, partnerships, estates and trusts, including a review of the similarities and distinctions in tax reporting among such entities. In addition, a service project related to income taxation will be included in this course.
Hour(s) This course introduces accounting concepts, principles and procedures used in reporting for governmental, health care and other not-for-profit organizations and teaches students how to prepare specialized financial reports and manage financial activities.
