23 courses with the subject AG, 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.
3c-0l-3sh Introduces the student to the accounting cycle in service and merchandising concerns using the single proprietorship form of business organization; covers use of special journals and subsidiary ledgers in the accounting system as well as accounting and internal control procedures for cash, receivables, inventory, and plant and equipment.
3c-0l-3sh Covers accounting principles and procedures for payroll, partnerships, corporations, long-term liabilities and investments, and manufacturing firms with a general accounting system. Introduces the student to cost accounting systems, financial statements analysis, budgeting, and use of accounting information in making managerial decisions.
var-1-3sh Special topics are offered on an experimental or temporary basis to explore topics that are not included in the established curriculum. A given topic may be offered under any special topic identity no more than three times. Special topics numbered 281 are offered primarily for lower-level undergraduate students.
0c-0l-2sh IM241, and approval of the cooperative advisor The initial experience in a program designed to combine classroom theory with practical application through job- related experiences. Students are actively employed in the accounting area in business, industry, government, and a variety of organizations and agencies with a work focus which relates to their academic training and career objectives in accounting. The student is expected to complete subsequently AG399 or an internship.
3c-0l-3sh An overview of the foundation of accounting theory dealing with application of generally accepted accounting principles as promulgated in professional pronouncements to the reporting process and to accounting for various asset items in the financial statements.
3c-0l-3sh Application of generally accepted accounting principles to various areas such as accounting for corporations, long- term investments in securities, bonds, pension costs, leases, etc.
3c-0l-3sh Cost accounting methods and procedures including cost accumulation under job order cost system and process cost system, cost allocation, budgeting, and accounting for spoilage, joint, and by-products. The planning and control aspect of cost accounting is emphasized.
0c-0l-3sh with at least a "C" in each course; and approval of the cooperative advisor The subsequent course in cooperative education is designed to combine classroom theory with practical application through job-related experiences. Cooperative Education students are actively employed in the accounting area in business, industry, government, and a variety of organizations and agencies with a work focus which relates to their academic training and career objectives in accounting.
3c-0l-3sh 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.
3c-0l-3sh Study of budgets, standard costs, direct and absorption costing, analysis of cost variances, and extensive analysis of various cost control and profit planning programs.
3c-0l-3sh Acquaints the student with Federal Income Tax Laws as they apply to individual taxpayers and partnerships.
3c-0l-3sh Advanced course in federal income taxation as it applies to taxpayers other than individuals. Covers the tax treatment of those property transfers subject to federal and state gift and death taxes. The tax planning aspect of the various course topics as well as tax research methodology are also discussed.
3c-0l-3sh 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.
3c-0l-3sh Covers four issues: foundations for internal auditing, administering internal auditing activities, operational areas, and special relationships and evaluation for internal auditing.
3c-0l-3sh 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.
3c-0l-3sh Study of professional standards having authoritative support in the field of accounting. APB opinions, FASB interpretations, and SEC Accounting Series Releases are discussed.
3c-0l-3sh 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.
3c-0l-3sh A comparative study of the effects of differences in cultural and business philosophies on national and international accounting policies. Specific financial accounting controversies, such as accounting for transactions involving foreign currency exchanges, will be discussed. International management accounting topics will include international transfer pricing policies, performance evaluations of multinational managers and divisions, and management information
var-1-3sh Special topics courses are offered on an experimental or temporary basis to explore topics that are not included in the established curriculum. A given topic may be offered under any special topic identity no more than three times. Special topics numbered 481 are primarily for upper-level undergraduate students.
var-1-3sh Students with interest in independent study of a topic not offered in the curriculum may propose a plan of study in conjunction with a faculty member. Approval is based on academic appropriateness and availability of resources.
6sh GPA in accounting courses of 3.0 Practical experiences, generally totaling 400 hours, in an industrial or government accounting setting.
6sh GPA in accounting courses of 3.0 Practical experiences, generally totaling 400 hours, with a public accounting firm. Table of Contents | Index of Courses This information is maintained by the Office of the Registrar, with approval from the University Senate. Last modified at 6:38 PM on 7/29/98..
Source: Indiana University of Pennsylvania-Main Campus's catalog, linked per course · table learning_unit · CourseShelf publish 59
