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Pennsylvania Western University · Courses

ACC

13 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 2000Financial Accounting3

This course introduces the student to financial accounting and reporting concepts. Special emphasis is placed on measuring and reporting transactions and evaluating the operational performance of business entities.

Subject
ACC
Credits (min)
3
Credits (max)
3
Credit unit
Credit Hours
Type
course
Edition
2026-2027
Catalog
2026-2027 Undergraduate Catalog
Source
catalog.pennwest.edu
ACC 3000Managerial Accounting3

This course provides business majors with knowledge of the accounting discipline and develops analytical thinking skills. Emphasis will be placed on interpretation and use of accounting information for managerial decision-making, application of cost concepts to common business problems, and integration of current business events.

Subject
ACC
Credits (min)
3
Credits (max)
3
Credit unit
Credit Hours
Type
course
Edition
2026-2027
Catalog
2026-2027 Undergraduate Catalog
Source
catalog.pennwest.edu
ACC 3050Cost Accounting3

This course more rigorously examines and extends introductory topics from managerial accounting. Topics include: cost-benefit analysis; product-costing systems; cost allocation and estimation; financial and CVP models; decision making; pricing and profitability analysis; variance analysis; budgets; organizational design; responsibility accounting.

Subject
ACC
Credits (min)
3
Credits (max)
3
Credit unit
Credit Hours
Type
course
Edition
2026-2027
Catalog
2026-2027 Undergraduate Catalog
Source
catalog.pennwest.edu
Prerequisite
ACC 3000
ACC 3100Intermediate Accounting I3

This class examines accounting theory and practice. Topics included are accounting for current assets, investments, plant and equipment, intangibles. A special emphasis will be placed upon developing the student’s technical and problem-solving ability.

Subject
ACC
Credits (min)
3
Credits (max)
3
Credit unit
Credit Hours
Type
course
Edition
2026-2027
Catalog
2026-2027 Undergraduate Catalog
Source
catalog.pennwest.edu
Prerequisite
ACC 2000
ACC 3150Intermediate Accounting II3

This class examines accounting theory and practice. Topics included are accounting for current liabilities, long-term liabilities, equity, investments, revenue recognition. A special emphasis will be placed upon developing the student’s technical and problem-solving ability.

Subject
ACC
Credits (min)
3
Credits (max)
3
Credit unit
Credit Hours
Type
course
Edition
2026-2027
Catalog
2026-2027 Undergraduate Catalog
Source
catalog.pennwest.edu
Prerequisite
ACC 3100
ACC 3200Federal Income Tax I3

This course explores the law of Federal income taxation as is applies to individuals and offers theoretical understanding of the underpinnings of the United States major tax law, as well as a practical understanding of the administration of that law. The focus is on compliance with tax law and planning to maximize after-tax cash flow.

Subject
ACC
Credits (min)
3
Credits (max)
3
Credit unit
Credit Hours
Type
course
Edition
2026-2027
Catalog
2026-2027 Undergraduate Catalog
Source
catalog.pennwest.edu
ACC 3250Federal Income Tax II3

This course covers federal income taxation of for-profit business entities with an emphasis on corporations and partnerships. Tax compliance, research, and planning are emphasized.

Subject
ACC
Credits (min)
3
Credits (max)
3
Credit unit
Credit Hours
Type
course
Edition
2026-2027
Catalog
2026-2027 Undergraduate Catalog
Source
catalog.pennwest.edu
Prerequisite
ACC 3200
ACC 3500Intro to Accounting Fraud Investigation3

This class provides an introduction into fraud investigation for the accounting professional. Coverage includes defining fraud, various fraudulent accounting schemes, high profile fraud cases, quantitative and qualitative investigative techniques, understanding and testing internal controls over financial reporting and ethical considerations.

Subject
ACC
Credits (min)
3
Credits (max)
3
Credit unit
Credit Hours
Type
course
Edition
2026-2027
Catalog
2026-2027 Undergraduate Catalog
Source
catalog.pennwest.edu
Prerequisite
ACC 3100
ACC 4100Advanced Financial Accounting3

This course explores accounting for business combinations. Special emphasis will be placed on the equity method of accounting for investments and consolidations. In addition, this course will address the components of comprehensive income.

Subject
ACC
Credits (min)
3
Credits (max)
3
Credit unit
Credit Hours
Type
course
Edition
2026-2027
Catalog
2026-2027 Undergraduate Catalog
Source
catalog.pennwest.edu
Prerequisite
ACC 3100
ACC 4400Auditing3

The focus of this course is on the independent, external financial statement audit process. Special emphasis will be placed on risk assessment and internal controls. Students will be exposed to analytical testing as well as substantive testing and audit documentation.

Subject
ACC
Credits (min)
3
Credits (max)
3
Credit unit
Credit Hours
Type
course
Edition
2026-2027
Catalog
2026-2027 Undergraduate Catalog
Source
catalog.pennwest.edu
Prerequisite
ACC 3100
ACC 4500Advanced Accounting Fraud Investigation3

This class provides an advanced review of the strategies relevant to fraud investigation. Furthermore, students will have the opportunity to apply these skills within the context of actual forensic investigations and valuation through the use of various case studies.

Subject
ACC
Credits (min)
3
Credits (max)
3
Credit unit
Credit Hours
Type
course
Edition
2026-2027
Catalog
2026-2027 Undergraduate Catalog
Source
catalog.pennwest.edu
Prerequisite
ACC 3500
ACC 4600Accounting Information Systems3

This capstone course emphasizes core concepts of accounting information systems to develop an understanding of accounting information flow and controls within business entities, including business source documents, information processing, system documentation, and IT controls. This course integrates and bridges concepts from other courses.

Subject
ACC
Credits (min)
3
Credits (max)
3
Credit unit
Credit Hours
Type
course
Edition
2026-2027
Catalog
2026-2027 Undergraduate Catalog
Source
catalog.pennwest.edu
Prerequisite
ACC 3100
ACC 4950Accounting Internship1

1 TO 12 The student is placed with a business firm, bank, government agency or nonprofit organization performing finance-related tasks. The internship experience offers a practical training ground for students that supplements academic training by permitting them to apply the theories, concepts and techniques learned through coursework.

Subject
ACC
Credits (min)
1
Credits (max)
1
Credit unit
Credit Hours
Type
course
Edition
2026-2027
Catalog
2026-2027 Undergraduate Catalog
Source
catalog.pennwest.edu

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