17 courses with the subject ACT, 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.
ACT 103Financial Accounting3
Students are introduced to the study of financial accounting as a system of recording, classifying, and summarizing economic transactions of business entities. In addition, a comprehensive study of accounting for assets, liabilities, and equity are covered. Accounts and financial statements for the proprietorship, partnership, and corporation are examined.
Areas of study include depreciation methods, inventory valuation, financial statement analysis, ratio analysis, and working capital. The fundamental measurement and control of costs within the corporate entity are also studied.
Credit Varies Neumann University periodically offers Special Topics courses in Accounting [ACT] that reflect specific topics of study which are not part of the standard University curriculum. Special Topics courses in Accounting that are numbered at the 126/226 level are generally open to all students. Courses at the 326 level are specifically designed for students at either the junior or senior level, while courses at the 426 level are only open to students with senior standing. For any given semester, course title(s) and content area(s), as well as any specified prerequisites, are published during the preceding semester.
This course offers an in-depth examination of accounting theory as it relates to income measurement and asset valuation. Special emphasis is placed upon measurement, asset valuation, and promulgating generally accepted accounting principles. The impact of those principles on external reporting requirements is also studied.
This continuation of Intermediate Accounting I focuses on the concepts related to liabilities, stockholders’ equity, investments, and further consideration of income determination and financial reporting, in accordance with generally accepted accounting principles. The time value of money related to asset valuation and pension planning are also analyzed.
Credit Varies Neumann University periodically offers Special Topics courses in Accounting [ACT] that reflect specific topics of study which are not part of the standard University curriculum. Special Topics courses in Accounting that are numbered at the 126/226 level are generally open to all students. Courses at the 326 level are specifically designed for students at either the junior or senior level, while courses at the 426 level are only open to students with senior standing. For any given semester, course title(s) and content area(s), as well as any specified prerequisites, are published during the preceding semester.
Business combinations and consolidations, fund accounting, accounting for partnerships, and other specialized areas of accounting are studied in this course.
Topics include: (1) the study of cost accounting principles, systems, and models; (2) the development and application of job order costs, process costs, and cost burdens; (3) the comparison of projected and actual cost data and analysis of variances; and (4) the understanding of cost data for managerial planning and control of operations.
ACT 321International Accounting and Financial Statement Analyses3
This course focuses on policy issues of foreign currency transactions, global inflation, transnational reporting and disclosure, international accounting (and auditing) standards, and financial statement analysis of multinational and foreign firms. Additional topics include the harmonization of accounting standards, exchange risk analysis, comparative practices, accounting for inflation, hedging, and managerial accounting appropriate for international operations.
Credit Varies Neumann University periodically offers Special Topics courses in Accounting [ACT] that reflect specific topics of study which are not part of the standard University curriculum. Special Topics courses in Accounting that are numbered at the 126/226 level are generally open to all students. Courses at the 326 level are specifically designed for students at either the junior or senior level, while courses at the 426 level are only open to students with senior standing. For any given semester, course title(s) and content area(s), as well as any specified prerequisites, are published during the preceding semester.
The concepts, fundamentals, and techniques for the independent examination of financial statements and internal controls are examined. American Institute of Certified Public Accountants (AICPA) audit standards and procedures are considered in the development of the audit program, working papers, and records leading to the audit opinion.
Students are introduced to income tax theory and policies as well as the structure and basis for present tax law and computations. An analysis of the preparation of tax returns for individuals, partnerships, and corporations is also included as is an emphasis on tax problems and cases.
This course examines the various legislative, administrative, and other societal remedies that have emerged in response to white-collar crime and investigates public and private sources that provide information on current issues in forensic accounting and fraud examination. Cases in securities fraud, pension fraud, environmental crimes, anti-trust violations, bribery, money laundering, and corporate governance will be discussed.
This course introduces students to fraud detection and deterrence and provides the tools necessary to combat fraud by focusing on basic fraud schemes, information and evidence gathering, criminal and civil prosecution and criminology and ethics.
Credit Varies Neumann University periodically offers Special Topics courses in Accounting [ACT] that reflect specific topics of study which are not part of the standard University curriculum. Special Topics courses in Accounting that are numbered at the 126/226 level are generally open to all students. Courses at the 326 level are specifically designed for students at either the junior or senior level, while courses at the 426 level are only open to students with senior standing. For any given semester, course title(s) and content area(s), as well as any specified prerequisites, are published during the preceding semester.
This course is designed for senior students who have already passed or in the process of completing their core courses in the business and accounting program. The course builds on the student’s accounting knowledge and emphasizes communication and decision-making in accounting. Student ownership, responsibility and engagement is central to this class. The main objective of the course is reinforcing the depth of knowledge from prior courses and being able to apply that knowledge directly to the capstone thesis. The course is delivered in three segments 1) current topics in accounting 2) integration of accounting principles using computerized accounting systems 3) Non-profit accounting
ACT 211 Intermediate Accounting II and completed 90 credits
ACT 480Financial Statement Analysis and Fraud3
The course will focus on two elements: Financial Statement Analysis and Financial Statement Fraud. Financial Statement Analyses will focus on analyzing the financial statements including analyzing the balance sheet, the income statement and the statement of cash flows, ratio analysis, cash flow analysis, common size analysis, and trend analysis. Financial Statement Fraud analyses will study issues that allow financial statement fraud to occur, including the study of adequate internal controls. Students will build the fraud ratios to give students practical applications and experiential learning opportunities.
