25 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.
Introduces accounting concepts for planning, control, motivation, internal reporting, and evaluation. Demonstrates product cost determination procedures, analysis of cost behavior, budgeting, decision-making and control. Fall and Spring, 3 hours lecture and laboratory,
the basic concepts and principles of financial accounting including journal entries, financial statements preparation, notes receivable, inventory methods, depreciation methods, payroll and taxes, organization and operations 191 Keystone College of a corporation, accounting for capital stock and bonds, and financial data analysis. Course is intended for accounting and majors only. Fall and Spring, 3 hours lecture and 3 hour laboratory,
overview of accounting. Reviews financial statements in the context of an overview of financial condition of business. Examines how accounting impacts all facets of business. Course is not intended for accounting and business majors. Not offered every year, 3 hours lecture and discussion,
intermediate problems involving more complex business situations than those found in financial accounting. Familiarizes students with principles relating to cash, receivables, inventories, detailed analysis of balance sheet and accounts, analytical processes, and miscellaneous statements. Material covered has a high expectancy of coverage on the CPA/CMA exam.
Emphasizes problems relating to classification and valuation of tangible and intangible assets and current liabilities; accounting for investment; funds and reserves; and depreciation. Material covered has a high expectancy of coverage on the d CPA/CMA exam.
students to the manufacturing concern and the problems involved with control over the cost of goods manufactured. Assists management with accumulation and review of past cost to be used in future planning and decision making.
Continues the material learned in ACCT 2115 with emphasis on annual reports, dilutive securities, pensions and post-retirement benefits, leases, and financial analysis. Material covered has a high expectancy of coverage on the CPA/ CMA exam. higher. Fall, 3 hours lecture and laboratory,
Introduces students to the IRS code, covering the basic 1040 and all the forms essential to its completion in detail. Covers the tax code as it relates to partnerships and corporations. Uses basic commercial tax preparation software for preparation of tax returns. Fall, 3 hours lecture and computer presentations,
I: Introduces accounting information systems from an organizational perspective. Concentrates on the cycle of transaction processing utilizing real-world business scenarios with accounting software. Emphasizes collecting, accumulating, and summarizing data to make information available to managers for analysis, decision making, forecasting, and business planning. Fall, 3 hours lecture and laboratory,
ethical responsibilities of an auditor, the methods and procedures used in gathering evidential material, and the auditor’s report. Teaches GAAP, GAAS, and FASB procedures and how to apply them to client audits. higher. Spring, 3 hours lecture and discussion,
II: Continues the concepts introduced in Accounting Information Systems I and expands the focus with an emphasis on a systems perspective including hardware and software assessment analysis, internal control procedures, systems flowcharting, design methodologies, and security issues. A case study utilizing a business simulation exercise will be used to extend technical and analytical skills pertaining to accounting information systems.
Investigation: Discusses GAAP process and the functions of the FASB and SEC along with ethical issues facing the profession. Employs case studies as a pedagogical tool. This is an online course. Spring, 3 hours lecture, discussion, and computer presentations, 3 credits. 192 Keystone College
Continues the concepts introduced in Cost Accounting with a concentration of material from real-world cases. Students will use critical thinking skills to develop a plan of action for different types of businesses and employ decision-making techniques.
accounting for federal, state, and local government agencies. Studies the unique reporting requirements and reports of the government.
individuals, sole proprietorships, partnerships, and corporations, as well as the tax aspects of investments, insurance, annuities, and retirement planning. Students will be able to identify the likely tax consequences of personal and business financial activities and select appropriate and lawful tax-minimizing tactics and strategies. standing. 3 hours lecture and discussion, 3 credits. Online only; not offered every year.
Planning: Provides a comprehensive examination of the general principles of financial planning, professional conduct and regulation, and education planning. These topics constitute thirty percent of the principal knowledge topics tested on the CFP® Certification Examination. Introduces the financial planning process and working with clients to set goals and assess risk tolerance. In addition, students will learn to process and analyze information, construct personal financial statements, develop debt management plans, recommend financing strategies and understand the basic components of a written comprehensive financial plan. Covers the regulatory environment, time value of money, and economic concepts. discussion, 3 credits. Online only; not offered every year.
areas covered in the accounting curriculum. Focuses on consolidated financial statements and employs research methods that will be necessary in the field. Senior standing or consent of curriculum coordinator.
Planning: Provides students with the foundation to conduct a retirement needs analysis for individuals, to understand the different types of retirement plans available to individuals, and to recognize the key factors that affect retirement plan selection for business owners. Students evaluate and compare the characteristics of various retirement plans, address client suitability, and provide plan recommendations. Covers tax-deferred retirement plans, IRAs, nonqualified plans, Social Security, Medicare, Medicaid, distribution strategies, taxation of distributions, and regulatory considerations. Highlights strategies used by financial planners to help clients assess employee benefits and to reduce the tax burden while planning for retirement. Covers topics including retirement needs analysis; defined benefit and contribution plans; profit sharing; 401k; 403b; ESOP; IRA; SEP-IRA; Roth-IRA; Keogh; TSA; social security benefits and integration; vesting; employee benefits analysis; funding vehicles; plan installation and administration; asset balancing; buy-sell agreements; ERISA; stock redemption and cross purchase plans evaluation of retirement timing; life-cycle planning; retirement life style issues; distribution planning; and post- retirement financial and qualitative assessment of needs. Satisfies part of the educational requirements to sit for the CFP exam. standing. 3 hours lecture and discussion, 3 credits. Online only; not offered every year.
an introduction to federal gift, estate, and generation-skipping transfer taxes and the many planning techniques used to minimize the impact of these taxes on transfer of wealth. Explores the income-tax effects of gifts and bequests, with particular attention to the limitations on income-shifting to family members. Examines the non tax aspects of estate planning, including the estate planning process, property ownership, planning for incapacity, and planning for business owners as are the need for estate planning documents for individuals, spouses, and unmarried couples. Emphasizes the need for balancing tax and non- tax considerations in creating successful estate plans. Prerequisite: ACCT 1155 and sophomore standing. 3 hours lecture and discussion. 3 credits. Online only; not offered every year. 193 Keystone College
a work experience with a recognized accounting firm or related accounting experience. Places the student in a work environment where he/she can utilize the classroom knowledge and experience a true working situation.
an opportunity for students to synthesize previous learning and to demonstrate evidence that they have the knowledge required for the major. Portfolio project is completed in this course. Spring, 3 hours lecture and discussion,
use of case studies and research. Utilizes generally accepted auditing standards (GAAS) and students will employee current procedures and practices. 3 credits. Spring II.
economic theory, business information, financial reporting systems, accounting and auditing standards and procedures, data management and data analysis techniques. 3 credits. Summer I.
Finance Concentration:
Source: Keystone College's catalog, linked per course · table learning_unit · CourseShelf publish 59
