ACC

Subject

ACC

Type

course

Edition

2026-2027

Source

www.gmercyu.edu

Subject

ACC

Type

course

Edition

2026-2027

Source

www.gmercyu.edu

Subject

ACC

Type

course

Edition

2026-2027

Source

www.gmercyu.edu

Subject

ACC

Type

course

Edition

2026-2027

Source

www.gmercyu.edu

Subject

ACC

Type

course

Edition

2026-2027

Source

www.gmercyu.edu

Subject

ACC

Type

course

Edition

2026-2027

Source

www.gmercyu.edu

Subject

ACC

Type

course

Edition

2026-2027

Source

www.gmercyu.edu

Subject

ACC

Type

course

Edition

2026-2027

Source

www.gmercyu.edu

Subject

ACC

Type

course

Edition

2026-2027

Source

www.gmercyu.edu

Subject

ACC

Type

course

Edition

2026-2027

Source

www.gmercyu.edu

Subject

ACC

Type

course

Edition

2026-2027

Source

www.gmercyu.edu

7 University Description Min Credits An introduction to basic principles of financial accounting, the effects of business transactions, and the effect on the financial statements. Learn how to prepare basic financial statements and to engage in decision making essentials in our economic system through analysis of receivables and inventories. 3.00 An expansion of basic principles learned involving a deeper coverage of the complexities in the areas of accounting for depreciation, liabilities, and payroll taxes. Analysis of a corporation's shareholder's equity (bonds) and financial statements is stressed. 3.00 This course provides a study of generally accepted accounting principles and introducing international financial reporting standards, as they relate to financial reporting. The conceptual framework is established and accounting theory developed as the foundation for accounting principles, constraints and qualitative characteristics. Problems relating to income determination, classification and form and content of financial statements are stressed. 3.00 An expansion of the comprehensive study of generally accepted accounting principles and introducing the student of international financial reporting standards. Asset valuation, liability classification, analysis of stockholder's equity and more complex principles related to income determination in various business situations are discussed. 3.00 An in-depth study of GAAP (Generally Accepted Accounting Principles) and IFRS (International Fin Reporting Standards) reporting issues dealing with earnings per share calculations, investments, derivatives, post- retirement accounting for benefits and pensions,lease accounting, revenue recognition, in-depth analysis of cash flow statements, and full disclosure. 3.00 The study of accounting as an aid for management decision-making. Cost behavior, budget planning and control, and performance measurement are among the topics, which will be discussed. 3.00 This course is an in-depth study of the role that financial accounting data plays in the decision- making process of managers of both for-profit and nonprofit organizations. Topics include examination of financial statements and financial statement analysis. 3.00 An examination of the role and attitude of the cost manager and the skills necessary to gather information for the analysis of business situations. The goal of decision-making is stressed. The course contains analysis of costs including job, process and standard costing as well as the study of processes and efficiencies. 3.00 An intensified course involving taxation of individuals; tax policy, tax research, tax history, technical tax provisions, and tax planning including tax practice suggestions. 3.00 A course designed to examine federal taxation of property transactions and the taxation of various forms of business organizations such as corporations, partnerships and S corporations. 3.00 Principals involved in establishing an accounting information system included are source documents, internal control, and the interfaces needed for managerial control of the business. The integration of managerial accounting, information needs with the design and implementation of systems is studied. 3.00 This course includes aseries of discrete topics not previously included in other courses plus topics considered in greater depth here than in previous courses. Included are GAAP accounting, business combinations, government accounting, foreign currency translation and derivatives. 3.00 305

Subject

ACC

Type

course

Edition

2026-2027

Source

www.gmercyu.edu

Description Min Credits An introduction to basic principles of financial accounting, the effects of business transactions, and the effect on the financial statements. Learn how to prepare basic financial statements and to engage in decision making essentials in our economic system through analysis of receivables and inventories. 3.00 An expansion of basic principles learned involving a deeper coverage of the complexities in the areas of accounting for depreciation, liabilities, and payroll taxes. Analysis of a corporation's shareholder's equity (bonds) and financial statements is stressed. 3.00 This course provides a study of generally accepted accounting principles and introducing international financial reporting standards, as they relate to financial reporting. The conceptual framework is established and accounting theory developed as the foundation for accounting principles, constraints and qualitative characteristics. Problems relating to income determination, classification and form and content of financial statements are stressed. 3.00 An expansion of the comprehensive study of generally accepted accounting principles and introducing the student of international financial reporting standards. Asset valuation, liability classification, analysis of stockholder's equity and more complex principles related to income determination in various business situations are discussed. 3.00 An in-depth study of GAAP (Generally Accepted Accounting Principles) and IFRS (International Fin Reporting Standards) reporting issues dealing with earnings per share calculations, investments, derivatives, post- retirement accounting for benefits and pensions,lease accounting, revenue recognition, in-depth analysis of cash flow statements, and full disclosure. 3.00 The study of accounting as an aid for management decision-making. Cost behavior, budget planning and control, and performance measurement are among the topics, which will be discussed. 3.00 This course is an in-depth study of the role that financial accounting data plays in the decision- making process of managers of both for-profit and nonprofit organizations. Topics include examination of financial statements and financial statement analysis. 3.00 An examination of the role and attitude of the cost manager and the skills necessary to gather information for the analysis of business situations. The goal of decision-making is stressed. The course contains analysis of costs including job, process and standard costing as well as the study of processes and efficiencies. 3.00 An intensified course involving taxation of individuals; tax policy, tax research, tax history, technical tax provisions, and tax planning including tax practice suggestions. 3.00 on A course designed to examine federal taxation of property transactions and the taxation of various forms of business organizations such as corporations, partnerships and S corporations. 3.00 Principals involved in establishing an accounting information system included are source documents, internal control, and the interfaces needed for managerial control of the business. The integration of managerial accounting, information needs with the design and implementation of systems is studied. 3.00 This course includes aseries of discrete topics not previously included in other courses plus topics considered in greater depth here than in previous courses. Included are GAAP accounting, business combinations, government accounting, foreign currency translation and derivatives. 3.00 A study and critical appraisal of current auditing standards related to the examination of financial statements by an independent auditor for both public and privately owned businesses. The course also applies many of the same auditing techniques to discover fraud, through the use of case studies, exploring the moral and ethical problems and issues of the accountant in auditing and detecting fraud. 3.00

Subject

ACC

Type

course

Edition

2026-2027

Source

www.gmercyu.edu

Subject

ACC

Type

course

Edition

2026-2027

Source

www.gmercyu.edu

Subject

ACC

Type

course

Edition

2026-2027

Source

www.gmercyu.edu

Subject

ACC

Type

course

Edition

2026-2027

Source

www.gmercyu.edu

Subject

ACC

Type

course

Edition

2026-2027

Source

www.gmercyu.edu