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Indiana University of Pennsylvania-Main Campus · Courses

ACCT

17 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 200Foundations of Accounting3
Subject
ACCT
Credits (min)
3
Credits (max)
3
Credit unit
Hours
Type
course
Edition
2026-2027
Catalog
2026-2027 Undergraduate Catalog
Source
catalog.iup.edu
ACCT 201Accounting Principles I3
Subject
ACCT
Credits (min)
3
Credits (max)
3
Credit unit
Hours
Type
course
Edition
2026-2027
Catalog
2026-2027 Undergraduate Catalog
Source
catalog.iup.edu
ACCT 202Accounting Principles II3
Subject
ACCT
Credits (min)
3
Credits (max)
3
Credit unit
Hours
Type
course
Edition
2026-2027
Catalog
2026-2027 Undergraduate Catalog
Source
catalog.iup.edu
Prerequisite
ACCT 201 Description: Introduces traditional managerial accounting concepts and procedures uti­lized in the organization and processing of accounting information for man­agement decision-making purposes. Topics include managerial accounting and the business environment, cost terms and concepts, cost systems, cost behavior, and cost-volume-profit analysis. Also covers the master budget, standard costing and variance analysis, performance evaluation, responsibil­ity accounting, relevant cost analysis, and decision making.
ACCT 304Intermediate Accounting I3
Subject
ACCT
Credits (min)
3
Credits (max)
3
Credit unit
Hours
Type
course
Edition
2026-2027
Catalog
2026-2027 Undergraduate Catalog
Source
catalog.iup.edu
Prerequisite
Grade of “C” or better in ACCT 202 Description: Primarily focuses on financial reporting for asset wealth typically found in business environments. Coverage includes recognition and measurement of such assets as cash, receivables, investments, inventories, plant assets, and intangible assets. Present value concepts in financial reporting are also emphasized.
ACCT 305Intermediate Accounting II3
Subject
ACCT
Credits (min)
3
Credits (max)
3
Credit unit
Hours
Type
course
Edition
2026-2027
Catalog
2026-2027 Undergraduate Catalog
Source
catalog.iup.edu
Prerequisite
Grade of “C” or better in ACCT 304 Description: Concentrates on financial reporting of creditor and investor claims on busi­ness assets in the form of liabilities and equity. Specialized financial report­ing topics such as earnings per share, stock options, income tax, pension, and lease accounting are also covered.
ACCT 311Cost Accounting3
Subject
ACCT
Credits (min)
3
Credits (max)
3
Credit unit
Hours
Type
course
Edition
2026-2027
Catalog
2026-2027 Undergraduate Catalog
Source
catalog.iup.edu
Prerequisite
Grade of “C” or better in ACCT 202 Description: Studies the aggregation and use of financial information for internal management decision making. Discussions concentrate on cost manage­ment system design, cost estimation methods for budget preparation and achievement, cost accumulation methods for manufacturing and service organizations, inventory control procedures, transfer pricing administration, and managerial performance evaluation techniques.
ACCT 401Advanced Accounting3
Subject
ACCT
Credits (min)
3
Credits (max)
3
Credit unit
Hours
Type
course
Edition
2026-2027
Catalog
2026-2027 Undergraduate Catalog
Source
catalog.iup.edu
Prerequisite
ACCT 305 Description: A study of accounting issues of specialized nature including partnerships, organization and liquidation, agency and branch accounting, accounting for business combinations, preparation of consolidated financial statements, accounting for government and not-for-profit entities, accounting for estates and trusts, and receivership accounting.
ACCT 412Advanced Cost Accounting3
Subject
ACCT
Credits (min)
3
Credits (max)
3
Credit unit
Hours
Type
course
Edition
2026-2027
Catalog
2026-2027 Undergraduate Catalog
Source
catalog.iup.edu
Prerequisite
ACCT 311
Corequisite
None Restriction: None Dual Listed: ACCT 512 Description: A study of budgets, standard costs, direct and absorption costing, analysis of cost variances, and extensive analysis of various cost control and profit planning programs. Cross-Listed: No
ACCT 421Federal Tax I3
Subject
ACCT
Credits (min)
3
Credits (max)
3
Credit unit
Hours
Type
course
Edition
2026-2027
Catalog
2026-2027 Undergraduate Catalog
Source
catalog.iup.edu
Prerequisite
Grade of “C” or better in ACCT 202 Description: Introduces the fundamental concepts of federal taxation, with special emphasis on individuals. Creates an awareness and recognition of the tax consequences involved in financial decision making, with special emphasis on use of professional tax software and Internet resources.
ACCT 422Federal Tax II3
Subject
ACCT
Credits (min)
3
Credits (max)
3
Credit unit
Hours
Type
course
Edition
2026-2027
Catalog
2026-2027 Undergraduate Catalog
Source
catalog.iup.edu
Prerequisite
ACCT 421 Description: Introduces the fundamental concepts of federal taxation of corporations, partnerships, estates, and gift transactions. Creates an awareness and recog­nition of the tax consequences involved in financial decision making, with special emphasis on use of professional tax software, the Internal Revenue Code and Regulations, and Internet research.
ACCT 431Auditing3
Subject
ACCT
Credits (min)
3
Credits (max)
3
Credit unit
Hours
Type
course
Edition
2026-2027
Catalog
2026-2027 Undergraduate Catalog
Source
catalog.iup.edu
Prerequisite
ACCT 304 Description: A study of auditing theory and practical application of auditing standards and procedures to the review, testing, and evaluation of accounting controls and to the verification of transactions and balances to express an opinion in an audit report on the fairness of financial statements’ presentation.
ACCT 432Forensic and Internal Auditing3
Subject
ACCT
Credits (min)
3
Credits (max)
3
Credit unit
Hours
Type
course
Edition
2026-2027
Catalog
2026-2027 Undergraduate Catalog
Source
catalog.iup.edu
Prerequisite
ACCT 431 Description: Introduces forensic auditing in fraudulent financial reporting and employee theft. Also covers the foundation of internal auditing and operational audits performed by internal auditors.
ACCT 441Accounting for Government and Nonprofit Organizations3
Subject
ACCT
Credits (min)
3
Credits (max)
3
Credit unit
Hours
Type
course
Edition
2026-2027
Catalog
2026-2027 Undergraduate Catalog
Source
catalog.iup.edu
Prerequisite
ACCT 305 Description: Presents the views of authoritative professional organizations as to desir­able standards of accounting and reporting for governmental and nonprofit entities. Topics include budgeting and budgetary accounts, accounting for various funds, the general fixed assets group of accounts, the financial reporting process, and application of the principles of fund accounting in specific areas.
ACCT 461Accounting Systems3
Subject
ACCT
Credits (min)
3
Credits (max)
3
Credit unit
Hours
Type
course
Edition
2026-2027
Catalog
2026-2027 Undergraduate Catalog
Source
catalog.iup.edu
Prerequisite
ACCT 305 , ACCT 311 , ITMG 300 Description: A study of concepts, principles, and procedures of accounting system de­sign, installation, implementation, auditing, and maintenance in relating to system objectives, information requirements, constraints, system elements, and considerations on a computerized basis.
ACCT 462Data Analytics for Accountants3
Subject
ACCT
Credits (min)
3
Credits (max)
3
Credit unit
Hours
Type
course
Edition
2026-2027
Catalog
2026-2027 Undergraduate Catalog
Source
catalog.iup.edu
Prerequisite
ITMG 110 and QBUS 215
ACCT 482Independent Study3
Subject
ACCT
Credits (min)
3
Credits (max)
3
Credit unit
Credits
Type
course
Edition
2026-2027
Catalog
2026-2027 Undergraduate Catalog
Source
catalog.iup.edu
ACCT 493Internship in Accounting6
Subject
ACCT
Credits (min)
6
Credits (max)
6
Credit unit
Credits
Type
course
Edition
2026-2027
Catalog
2026-2027 Undergraduate Catalog
Source
catalog.iup.edu
Prerequisite
Must have completed a minimum of 90cr (18cr in ACCT) with a cumulative GPA of 2.75 and 3.00 GPA within the major. Restriction: Approval of the Eberly College of Business internship coordinator, department chairperson, and dean. Description: A supervised learning experience that integrates the student’s academic background with practical experience related to the students’ major area of interest. The number of credits earned depends on the nature of the job and the amount of time involved in the internship.

Source: Indiana University of Pennsylvania-Main Campus's catalog, linked per course · table learning_unit · CourseShelf publish 59