17 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.
This course is an introduction to basic accounting principles, concepts, and procedures. Topics include the accounting cycle, financial reporting and analysis, internal control methods, inventory costing, and an introduction to current and long-term assets and liabilities.
This course will serve as the gateway course to the study of forensic accounting. The course will explore the field of forensic accounting and the role of the forensic accountant in contemporary society. Specifically, the course will define forensic accounting and what forensic accountants do as well as how they do it. Topics covered will include the forensic accountant’s involvement in both civil and criminal litigation support and the various professional designations within the field of forensic accounting.
This course will explore the non-fraud side of forensic accounting. It will expose the student to the civil applications of forensic accounting such as litigation support in matters of divorce, business dissolutions, estate probate, breach of contract, loss of income, insurance claims, dispute resolution, and economic loss and damages.
This course will serve as an introduction to the study of the problem of fraud in contemporary society focusing on its impact on business organizations. After introducing and discussing the elements of the fraud triangle the course will define and explore the principal types of fraud; the magnitude of fraud in today’s economy; and who commits fraud and how.
This course is a study in designing an audit program to use in fraud examination. It will include in-depth discussions on the audit steps and procedures used in fraud examination. The course will also address how the forensic accountant communicates the result of their work including reports to clients and testifying in deposition hearings and courts of law.
This course will explore a broad range of cost concepts including job order costing, process costing, activity-based costing, cost-volume-profit analysis, budgeting and responsibility accounting, cost behavior, standard costing, and allocation of costs. Excel worksheet projects will be completed.
Uses of accounting data in planning and controlling business activities. Manufacturing cost systems, budgeting, standard costs, and responsibility accounting are some of the topics discussed. Analysis of financial statements are emphasized. Microcomputer electronic spreadsheet applications are utilized. Accounting majors should not take this course.
This course explores the theoretical framework, assumptions, and principles associated with accounting. Using this body of knowledge, the student completes a practice set and solves problems on topics such as the preparation and analysis of financial statements, accounting for receivables, inventories, and property, plant and equipment.
Continues the in-depth discussion of key accounting issues. This course focuses on accounting topics such as depreciation methods, intangible assets, current and long-term liabilities, and stockholders’ equity issues.
Concentrates on advanced concepts in accounting. This course focuses on accounting concepts such as dilative securities, investments, revenue recognition, income taxes, and accounting for pension benefits and leases.
The analysis and preparation of federal and state individual income tax returns based on current tax law. Tax planning is also stressed
The analysis and preparation of federal and state corporation, partnership, and fiduciary tax returns based on current tax law. Tax consequences of the formation, operation, and liquidation of the various forms of a corporation are discussed in-depth.
A systematic evaluation of generally accepted accounting principles and applicable auditing principles, standards, and procedures. Other topics include the study and evaluation of internal control, verification of account balances, professional ethics, and statistical sampling. A practice set is completed.
This course provides an introduction to complex accounting issures encoutered by modern business organizations. The course content focuses on accounting for mergers and acquisitions using the equity and fair value methods, preparing consolidating work papers and consolidated financial statements, foreign currency transactions, partnership accounting, and state and local government accounting. Excel worksheet projects will be completed.
These credits provide on-the-job accounting experience for accounting majors with either a public accounting firm, government agency, or private industry. Internships are offered on a competitive basis following student interviews with prospective companies. Accounting internships are reserved for accounting majors in their senior year who have completed all major course work.
Special investigation with the assistance of a faculty member of a selected topic of interest. Approval of college dean and vice-president of academic affairs required.
Topics vary from semester to semester and are announced with pre-registration information.
Source: Misericordia University's catalog, linked per course · table learning_unit · CourseShelf publish 59
