47 courses with the subject ACC, 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.
ACC 201Intermediate Financial Accounting I3
2-3 Accounting issues related to financial statement preparation and 3 measurement, revenue recognition, and current assets. Students are 3 introduced to liquidity and solvency analyses, International Financial Reporting Standards and enterprise resource planning software. Assignments employ both Excel and SAP. Prerequisite(s): BUS 101 with a 3 "C" grade or better and BUS 102 (102 may be taken concurrently)
"Part-time, paid or non-paid employment in an accounting setting to provide on-the-job training. Involves appropriate job-related learning 4 assignments under faculty supervision. Position must be approved by the 4 Accounting Department. Consult the Associate Director for Experiential 3 Education in Career Services before registering or for further information. 3 An internship counts as a free elective, not as a course in the major. Grading for internships is on a letter grade, i.e., not pass/fail, basis. The number 360 is used if taken in junior year and 460 if taken in senior year. 3 Prerequisite(s): 2.25 minimum, overall and major, GPA and completion of ACC 201 with a grade of C or better and preferably ACC 202 as well or permission of the Assistant Dean."
This course focuses on how cost information is produced and used in contemporary organizations, especially its role in strategic decision- making. Topics include cost classifications, cost-volume-profit analysis, costing systems, variance analysis, budgeting, joint product costs, and service department cost allocations. Employs a case analysis approach to tackle complex business scenarios. Requires the use of regression analysis and Excel. Prerequisite(s): BUS 102, BUS 202 (can be taken concurrently with BUS 202)
A practical framework for understanding and evaluating the professional auditing standards for assurance services with emphasis on external financial reporting by independent auditors. Major topics include audit reports and standards, evaluation of internal controls, legal liability, professional responsibilities and the code of professional ethics. Application of state-of-the-art computer technology is integrated with a forensic case-based learning approach. Additionally, the essentials of internal control used by diverse organizations to safeguard assets and financial data is covered, and sets the foundation for those interested in forensic accounting and fraud examination careers.
An introductory course in taxation designed to introduce the student to Federal income taxation focused primarily on individuals with an overview of business entities. The fundamental concepts and more common transactions will be emphasized which will provide an understanding of the impact of tax laws on business and financial decisions. Theory will be developed through the use of a web-based tax research service, "CCH IntelliConnect", and applied through preparation of income tax returns using "ProSystem fx". Prerequisite(s): BUS 101
This is a full-time, paid, approximately four-month assignment in a cooperating firm. Involves job-related learning under faculty supervision. The position must be approved by the Accounting Department. For registration information, students in the Business Scholars Co-op Program should consult with the Director of the Program and students who are not in the Business Scholars Program should consult with the Associate Director for Experiential Education in Career Services. A co- op counts as a free elective and not as a course in the major. Grading for co-ops is on a pass/fail basis (grading for internships is on a letter- grade, i.e., not pass/fail, basis); the faculty member who is supervising the experience has the discretion as to whether to roster it as a co-op or internship. Students in the Business Scholars Co-op Program must take it pass/fail. Prerequisite(s): 2.25 minimum, overall and major, GPA (higher for students in the Business Scholars Co-op Program) and completion of ACC 201 with a grade of C or better and preferably ACC 202 as well.
e Part-time, paid or non-paid employment in an accounting setting to provide on-the-job training. Involves appropriate job-related learning assignments under faculty supervision. Position must be approved by the Accounting Department. Consult the Associate Director for Experiential Education in Career Services before registering or for further information. An internship counts as a free elective, not as a course in the major. Grading for internships is on a letter grade, i.e., not pass/fail, basis. The number 360 is used if taken in junior year and 460 if taken in senior year. Prerequisite(s): 2.25 minimum, overall and major, GPA and completion of ACC 201 with a grade of C or better and preferably ACC 202 as well or permisson of the Assistant Dean.
Full-time, paid employment in an accounting setting to provide on-the-job training (part-time positions at least six months in duration may qualify). Involves appropriate job-related learning assignments under faculty supervision. The position must be approved by the department. Consult the Associate Director for Experiential Education in Career Services before registering or for further information. An internship counts as a free elective, not as a course in the major. Grading for internships is on a letter grade, i.e., not pass/fail, basis (grading for co-ops is on a pass/ fail basis); the faculty member in the Accounting Department who is supervising the experience has the discretion as to whether to roster it as a co-op or internship. The number 365 is used if taken in junior year and 465 if taken in senior year. Prerequisite(s): 2.25 minimum, overall and major, GPA and completion of ACC 201 with a grade of C or better and preferably ACC 202 as well.
ACC 406Advanced Accounting: Special Topics in Financial Reporting
This course covers the recording of transactions for mergers & acquisitions and reporting on consolidated financial statements. Accounting for partnership formation, operations, and dissolution; Securities & Exchange Commission (SEC) reporting; fund accounting for government, nonprofits and healthcare; and accounting for estates and trusts are all covered in this course. Pre-requisites: ACC 202 and Senior Standing
A comprehensive examination of taxation as it relates to the various forms of business entities (C corporations, S corporations, partnerships, limited liability companies, and limited liability partnerships) and their owners. Theory will be developed through the use of a web-based tax research service, "CCH IntelliConnect", and applied through preparation of income tax returns using "ProSystem fx". Emphasis will be placed on preparation for the "Regulation" section of the CPA exam. Prerequisite(s): ACC 307 and senior standing.
The increasing availability of machine-readable data is changing the role of the accountant as an information provider. In this course, we will discuss how the accounting profession is changing to harness the power of the massive amounts of data available. We will use the AMPS model (Ask the question, Master the data, Perform the analysis, and Share the story) as a framework for understanding data analytics in the accounting profession. We will focus on four types of data analysis – descriptive, diagnostic, predictive, and prescriptive – and explore how each is used to investigate accounting questions. Finally, we will explore (and use) data analysis software products that are currently used in the accounting profession.
*This is a full-time, paid, four to eight months assignment in a cooperating firm.* Involves job-related learning under faculty supervision. The position must be approved by the Accounting Department. For registration information, students in the Business Scholars Co-op Program should consult with the Director of the Program and students who are not in the Business Scholars Program should consult with the Associate Director for Experiential Education in Career Services. A co- op counts as a free elective and not as a course in the major. Grading for co-ops is on a pass/fail basis (grading for internships is on a letter grade, i.e., not pass/fail, basis); the faculty member in the Accounting Department who is supervising the experience has the discretion as to whether to roster it as a co-op or internship. Students in the Business Scholars Co-op Program must take it pass/fail. Prerequisite(s): 2.25 minimum, overall and major, GPA (higher for students in the Business Scholars Co-op Program) and completion of ACC 201 and preferably ACC 202 as well.
Part-time, paid or non-paid employment in an accounting setting to provide on-the-job training. Involves appropriate job-related learning assignments under faculty supervision. Position must be approved by the Accounting Department. Consult the Associate Director for Experiential Education in Career Services before registering or for further information. An internship counts as a free elective, not as a course in the major. Grading for internships is on a letter grade, i.e., not pass/fail, basis. Th number 360 is used if taken in junior year and 460 if taken in senior year. Prerequisite(s): 2.25 minimum, overall and major, GPA and completion of ACC 201 with a grade of C or better and preferably ACC 202 as well or permisson of the Assistant Dean.
Full-time, paid employment in an accounting setting to provide on-the-job training (part-time positions at least six months in duration may qualify). Involves appropriate job-related learning assignments under faculty supervision. The position must be approved by the department. Consult the Associate Director for Experiential Education in Career Services before registering or for further information. An internship counts as a free elective, not as a course in the major. Grading for internships is on a letter grade, i.e., not pass/fail, basis (grading for co-ops is on a pass/ fail basis); the faculty member in the Accounting Department who is supervising the experience has the discretion as to whether to roster it as a co-op or internship. The number 365 is used if taken in junior year and 465 if taken in senior year. Prerequisite(s): 2.25 minimum, overall and major, GPA and completion of ACC 201 with a grade of C or better and preferably ACC 202 as well.
The course provides a comprehensive understanding of the fundamentals, strategies, and implementation that make up the personal financial planning (PFP) process. An overview of the PFP process is then expanded into a comprehensive study of its essential components, such as risk management, investment planning, retirement planning, and estate planning. Inherent in all aspects of the course will be the underlying tax implications that exist as an integral part of the decision- making. Students will also gain an understanding of the professional responsibilities and regulatory requirements that accompany the PFP process. Each student will then work with a case study in developing a financial plan using the most current technology package used by financial planners in actual practice. Prerequisite(s): Senior standing and a grade of C or better in ACC 307 (Federal Income Taxation).
This course offers an enhanced understanding of accounting information and enterprise resource planning systems, and accounting analytics from a business user perspective. It includes hands- on experience with SAP's ERP system, a business intelligence/ data visualization application, and discussion of current topics, including block chain, cryptocurrencies, privacy and security issues, disaster recovery, anti-fraud and audit resources, and XBRL. Prerequisite(s): ACC 202 and senior standing.
2 ACC 704 Financial Accounting Theory and Current Practices ecision 3 This course emphasizes the perspective of preparers of financial statements covering financial statement preparation with an emphasis on the areas of financial accounting that are problematic, including revenue recognition, expense allocation, inventories, post-employment benefits, leases, and stock options. Prerequisite(s): MBA 691 14
ACC 704Financial Accounting Theory and Current Practices
This course emphasizes the perspective of preparers of financial statements covering financial statement preparation with an emphasis on the areas of financial accounting that are problematic, including revenue recognition, expense allocation, inventories, post-employment benefits, leases, and stock options. Prerequisite(s): MBA 691
This course examines special topics in accounting theory, including acquisitions, mergers, preparation of consolidated financial statements, partnerships, foreign operations, special sales procedures, and fiduciaries. Prerequisite: ACC 704 6 ACC 724 Acc/Fin Issues In Ecom 13 ACC 731 Accounting Analytics This course is built from the premise that technology has changed the 3 role of the accountant. A heightened awareness of systems, technology, 3 and data analysis is becoming increasingly required of individuals in 3 the different accounting fields. Data has proliferated in business, and 3 managers and accountants need to understand the implications for 12 decision-making and tap into the data to provide better insights into a 38 firm/client/customer/supplier, etc. This course is intended to provide students with an understanding of data analytic thinking and terminology as well as hands-on experience with data analytics tools and techniques. Students should leave this course with the skills necessary to translate accounting and business problems into actionable proposals that they can competently present to managers and data scientists. While there will be some use of tools in this course, the focus of this class is on concepts, not algorithms or statistical math. Prerequisite(s): MBA 691
This course is built from the premise that technology has changed the role of the accountant. A heightened awareness of systems, technology, 14 and data analysis is becoming increasingly required of individuals in the different accounting fields. Data has proliferated in business, and managers and accountants need to understand the implications for decision-making and tap into the data to provide better insights into a firm/client/customer/supplier, etc. This course is intended to provide students with an understanding of data analytic thinking and terminology 34 as well as hands-on experience with data analytics tools and techniques. Students should leave this course with the skills necessary to translate accounting and business problems into actionable proposals that they Credits can competently present to managers and data scientists. While there will be some use of tools in this course, the focus of this class is on concepts, not algorithms or statistical math. Prerequisite(s): MBA 691
A course in advanced managerial accounting, it focuses on commonly used accounting methods and techniques used in making business decisions. Topics covered are measurements of divisional performance, revenue and pricing decisions, production decisions, decisions concerning resource levels, and capital budgeting decisions. Students work with complex problems and cases on both an individual and group basis. Prerequisite: MBA 691 3 ACC 740 Acc for Derivative Instruments This course provides a framework to understand the accounting issues related to derivatives and hedging. The focus is on common derivative types including futures, swaps, forwards, and options. Prerequisites: ACC 706 (Advanced Accounting) or the undergraduate equivalent ACC 405
This course provides a framework to understand the accounting issues related to derivatives and hedging. The focus is on common derivative types including futures, swaps, forwards, and options. Prerequisites: ACC 706 (Advanced Accounting) or the undergraduate equivalent ACC 405
This course provides graduate students with exposure to current issues in accounting that are not covered in other courses, or which have developed recently and are affecting the profession in practice. 3 ACC 750 Tax Strategy 14 This course is designed to review the choice of entities that exist and 34 to develop a basic understanding of the parameters surrounding those entities. Co-requisite: MBA 691
This course is designed to review the choice of entities that exist and to develop a basic understanding of the parameters surrounding those entities. Co-requisite: MBA 691 )
This course provides an introduction to transfer pricing and its related tax issues. The focus is the effect of a transnational corporation’s transfer pricing practices on its risk of tax audits, corporate profits, and managerial performance evaluation. Prerequisites: MBA 698, ACC 750.
This is a study of advanced material related to topics with which the student has had previous experience and to areas with which there has been no previous exposure. Independent study and research are expectations of this course. Prerequisite: ACC 704 or equivalent
ACC 761Taxation for Business Planning and Investing
The course is an integration of financial theory and taxation to enable students to develop the ability to translate tax outcomes into cash flows. The course perspective is on using an understanding of taxes in the planning process, not on compliance. Students learn the framework of the current tax system, evaluate tax laws on the basis of both equity and efficiency, and learn the social policy implications of the tax system. Topics include fundamentals of tax planning, measurement of taxable income, choosing business entities, corporate and individual taxation, compensation and retirement planning, and investing and personal finance issues. Prerequisite(s): MBA 691
This course develops skills in identifying and researching issues in taxation, and explores advanced topics in federal taxation of individuals, property transactions and business entities including C corporations, partnerships, S corporations, trusts and estates and tax- exempt organizations. Additional topics include coverage of ethics and responsibilities in tax practice and differences between tax and financial accounting. This course entails the hands-on use of the tax research service 'CCH IntelliConnect' and prepares students interested in sitting for the REG section of the CPA exam. Prerequisite(s): Enrollment in the 4- Year BS/MBA Program or the OY MBA Program
ACC 770Advanced Accounting Topics and Governmental Accounting
This course assesses special topics in accounting including international accounting, estate and trust, bankruptcy and fund accounting, including governmental, nor-for-profit, and hospital accounting. This course prepares students interested in sitting for the FAR section of the CPA exam. Prerequisite(s): A grade of "B" or better in MBA 615 or equivalent; A grade of "B" or better in MBA 691 or equivalent"
The course is a conceptual study of the audit process with applied aspects of the discipline. It relates and compares the role and responsibility of management to that of the independent certified public accountant. It presents generally accepted auditing standards, basic audit methodology, and procedures with an emphasis on the study and evaluation of internal control. The course culminates with an in-depth analysis of the auditor's opinion. Prerequisite(s): MBA 691, and ACC 704 or equivalent
This customized course provides students with a unique opportunity to integrate their academic work with a wide range of professional studies including but not limited to independent studies, research projects, or internships. Prerequisite(s): MBA 691 and Approval of supervising professor and program director
This course offers an enhanced understanding of accounting information systems (AIS) through hands-on exercises and internal control analyses. This course provides experience in a comprehensive enterprise resource planning (ERP) system, namely SAP. Using traditional business transactions, students will experience the complexities of an ERP system, become familiar with the internal control problems specific to ERP systems, and understand the similarities to, and differences from, traditional accounting systems. It includes hands-on experience creating and analyzing transactions in SAP modules; assessing the modules' internal controls; and synthesizing current AIS/ERP issues, such as security and privacy, disaster recovery, block chain, cryptocurrencies, anti-fraud, and audit resources, control and audit systems, and XBRL. It also includes hands-on exercises in Lumira, a data visualization and accounting analytics application. Prerequisite(s): A grade of "B" or better in MBA 615 or equivalent; A grade of "B" or better in MBA 691 or equivalent"
This is an advanced course that assumes students have a strong background in auditing with either an undergraduate course in auditing or work experience as an auditor. The course utilizes CPA Examination Review materials, quizzes, and testing to prepare students for the CPA Examination while expanding their knowledge in professional ethics. risk assessment, internal control, audit evidence, auditor's reports and forensic services. Financial forensic methodology is examined as an example of other services performed by Certified Public Accountants focusing on the Rules of Evidence, preparing an expert witness report, and ethical considerations.
This course will explore a topic of contemporary interest related to accounting. Topics will vary and may include Decision-Making Using Management Accounting, Applying Research Skills to Contemporary Accounting Issues; and Fraud and Forensic Accounting. Because the topic of this course will change, it can be repeated for additional credit when taken as a different topic. Prerequisite(s): MBA 691, and other prerequisite(s) may be required depending on the topic La Salle University Catalog 2023-2024 - Graduate 51
Subject
ACC
Type
course
Repeatable
can be repeated for additional credit when taken as a different topic.
