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Moravian University · Courses

ACCT

21 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 157Financial Accounting4

Introduction to accounting, the language of business. This course provides an introduction to financial reporting. Topics include reporting of business transactions, application of accounting theory, standards, and principles, and analysis of financial information.

Subject
ACCT
Credits (min)
4
Credits (max)
4
Credit unit
Credits
Type
course
Edition
2026-2027
Catalog
2026-2027 University Catalog
Source
catalog.moravian.edu
ACCT 213Managerial Accounting4

This course is designed to introduce students to the variety of ways in which managerial accounting data and information is used by organizational leadership to make strategic decisions. Students will learn how firms manage costs, create and manage budgets, use variance analysis, Cost-Volume-Profit analysis, Return on Investment, balanced scorecards, and capital budgeting to lead the firm into the future.

Subject
ACCT
Credits (min)
4
Credits (max)
4
Credit unit
Credits
Type
course
Edition
2026-2027
Catalog
2026-2027 University Catalog
Source
catalog.moravian.edu
Prerequisite
ACCT 157 & ECON 156 Credit Type Code: Letter Grade
ACCT 218Intermediate Accounting I4

Environment and theoretical structure of financial accounting, including income statements and statements of cash-flows, income measurement, the balance sheet, financial disclosures, time value of money concepts, cash and receivables, inventories, operational assets, investments. Application of accounting and economic concepts to analysis of a company’s financial position and performance, as shown in published information, primarily financial statements.

Subject
ACCT
Credits (min)
4
Credits (max)
4
Credit unit
Credits
Type
course
Edition
2026-2027
Catalog
2026-2027 University Catalog
Source
catalog.moravian.edu
Prerequisite
ACCT 157 Credit Type Code: Letter Grade
ACCT 219Intermediate Accounting II4

Continuation of ACCT 218. Topics include liabilities, contingencies, stockholders’ equity, dilutive securities, earnings per share, investment, revenue recognition, income taxes, pensions, post-retirement benefits, leases, accounting changes and error correction, statement of cash-flows, financial statement analysis, full disclosure.

Subject
ACCT
Credits (min)
4
Credits (max)
4
Credit unit
Credits
Type
course
Edition
2026-2027
Catalog
2026-2027 University Catalog
Source
catalog.moravian.edu
Prerequisite
ACCT 218 with a grade of C or better. Credit Type Code: Letter Grade
ACCT 230Forensic Accounting & Fraud4

This course will introduce the student to the concepts of fraud, investigation, and forensic accounting.

Subject
ACCT
Credits (min)
4
Credits (max)
4
Credit unit
Credits
Type
course
Edition
2026-2027
Catalog
2026-2027 University Catalog
Source
catalog.moravian.edu
Prerequisite
ACCT 157 Credit Type Code: Letter Grade
ACCT 2402 - International Accounting2

Global trade and economic integration make the world smaller and increase the importance of international accounting. This course starts with international business and multinational financial strategy, along with the related issues of international accounting. We study generally accepted accounting standards (GAAP) relating to international operations and international financial reporting standards and how they impact worldwide business. We also examine the status of the accounting profession and accounting standards in several industrialized countries.

Subject
ACCT
Credits (min)
2
Credits (max)
2
Credit unit
Credits
Type
course
Edition
2026-2027
Catalog
2026-2027 University Catalog
Source
catalog.moravian.edu
Prerequisite
ACCT 157 Credit Type Code: Letter Grade
ACCT 258Comp & Acct Info Systems4

Introduction to hardware, software, networks, databases. Developing information strategy, organizing reporting needs, setting up accounting systems. Discussion of Enterprise Resource Planning (ERP).

Subject
ACCT
Credits (min)
4
Credits (max)
4
Credit unit
Credits
Type
course
Edition
2026-2027
Catalog
2026-2027 University Catalog
Source
catalog.moravian.edu
Prerequisite
MGMT 211.2 or equivalent experience. Credit Type Code: Letter Grade
ACCT 286Independent Study4
Subject
ACCT
Credits (min)
4
Credits (max)
4
Credit unit
Credits
Type
course
Edition
2026-2027
Catalog
2026-2027 University Catalog
Source
catalog.moravian.edu
ACCT 288Internship4
Subject
ACCT
Credits (min)
4
Credits (max)
4
Credit unit
Credits
Type
course
Edition
2026-2027
Catalog
2026-2027 University Catalog
Source
catalog.moravian.edu
ACCT 313Adv Managerial Accounting/Analytics4

This course explores the use of accounting information for internal planning, analysis, cost management and decision making. Topics covered include cost management, evaluating and managing performance, customer and product profitability, activity based management, budgeting and forecasting, and predictive and prescriptive analytics.

Subject
ACCT
Credits (min)
4
Credits (max)
4
Credit unit
Credits
Type
course
Edition
2026-2027
Catalog
2026-2027 University Catalog
Source
catalog.moravian.edu
Prerequisite
ACCT 157 and ACCT 213 Credit Type Code: Letter Grade
ACCT 315Federal Income Tax4

Personal and corporate tax concepts, structure, and planning. Rules of taxation that influence personal or business transactions.

Subject
ACCT
Credits (min)
4
Credits (max)
4
Credit unit
Credits
Type
course
Edition
2026-2027
Catalog
2026-2027 University Catalog
Source
catalog.moravian.edu
Prerequisite
ACCT 157 Credit Type Code: Letter Grade
ACCT 322Mergers & Acquisitions4

A comprehensive study of the equity and cost methods of accounting for investments in common stock and business combinations, including consolidated financial statements. Special topics such as accounting for partnerships, segment and interim reporting, foreign currency, and international accounting issues, including global accounting standards and diversity.

Subject
ACCT
Credits (min)
4
Credits (max)
4
Credit unit
Credits
Type
course
Edition
2026-2027
Catalog
2026-2027 University Catalog
Source
catalog.moravian.edu
Prerequisite
ACCT 218 with a grade of C or better. Credit Type Code: Letter Grade
ACCT 324Auditing4

An introduction to the practice and profession of auditing. Major topics include audit responsibilities and objectives, audit planning, evidence accumulation, materiality and risk, internal control, audit reports, professional ethics, and legal liability

Subject
ACCT
Credits (min)
4
Credits (max)
4
Credit unit
Credits
Type
course
Edition
2026-2027
Catalog
2026-2027 University Catalog
Source
catalog.moravian.edu
Prerequisite
ACCT 157 & ACCT 218 Credit Type Code: Letter Grade
ACCT 340WI: Senior Seminar in Accounting4

A capstone course related to financial reporting and hot accounting issues. Emphasis on understanding conceptual issues about financial reporting; such as international accounting standards and ethical issues as they relate to the profession. Understanding how business choices and ethical decisions affect financial statements and user perspectives; researching a company’s financial statements, press releases, and news reports. Materials include case studies of actual companies. (Writing Intensive)

Subject
ACCT
Credits (min)
4
Credits (max)
4
Credit unit
Credits
Type
course
Edition
2026-2027
Catalog
2026-2027 University Catalog
Source
catalog.moravian.edu
Prerequisite
ACCT 218 with a grade of C or better. Credit Type Code: Letter Grade
ACCT 3512 - Not-For-Profit Acct2

Issues of financial reporting, managerial, taxation, and information systems in not-for-profit organizations. Principles and practices of nonprofit accounting, ethics and professional standards, measurement of efficiency and economical use of resources to satisfy legal, reporting, and societal requirements. Emphasis on writing, speaking, critical thinking, and analytical skills.

Subject
ACCT
Credits (min)
2
Credits (max)
2
Credit unit
Credits
Type
course
Edition
2026-2027
Catalog
2026-2027 University Catalog
Source
catalog.moravian.edu
Prerequisite
ACCT 157 with a grade of C or better. Credit Type Code: Letter Grade
ACCT 3522 - Tax Planning for Business Entities2

Fundamentals of individual and business income taxation, tax implications of various types of businesses, planning for acquisition and disposition of property, tax-advantaged investments, financial planning. Topics include employee compensation, conduit entitites, corporations, and estates and trusts. Tax research and practitioner concerns.

Subject
ACCT
Credits (min)
2
Credits (max)
2
Credit unit
Credits
Type
course
Edition
2026-2027
Catalog
2026-2027 University Catalog
Source
catalog.moravian.edu
Prerequisite
ACCT 157 & ACCT 315 or equivalent experience. Credit Type Code: Letter Grade
ACCT 381Independent Study4
Subject
ACCT
Credits (min)
4
Credits (max)
4
Credit unit
Credits
Type
course
Edition
2026-2027
Catalog
2026-2027 University Catalog
Source
catalog.moravian.edu
ACCT 386Internship4
Subject
ACCT
Credits (min)
4
Credits (max)
4
Credit unit
Credits
Type
course
Edition
2026-2027
Catalog
2026-2027 University Catalog
Source
catalog.moravian.edu
ACCT 389 2Internship2
Subject
ACCT
Credits (min)
2
Credits (max)
2
Credit unit
Credits
Type
course
Edition
2026-2027
Catalog
2026-2027 University Catalog
Source
catalog.moravian.edu
ACCT 400Honors Project4
Subject
ACCT
Credits (min)
4
Credits (max)
4
Credit unit
Credits
Type
course
Edition
2026-2027
Catalog
2026-2027 University Catalog
Source
catalog.moravian.edu
ACCT 401Honors Project4
Subject
ACCT
Credits (min)
4
Credits (max)
4
Credit unit
Credits
Type
course
Edition
2026-2027
Catalog
2026-2027 University Catalog
Source
catalog.moravian.edu

Source: Moravian University's catalog, linked per course · table learning_unit · CourseShelf publish 59