37 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 101Concepts of Financial Acct3
An introduction to the discipline of accounting from a user's perspective. Emphasis is on how accounting information and financial statements are used in business decisions, particularly in decisions by people outside the organization. Students will access corporate websites to retrieve and analyze externally published financial information of publicly traded companies.
This course covers basic cost accounting terminology, concepts, and classifications. Cost accumulation systems, cost-profit-volume analysis, and uses of accounting information for managerial decision-making purposes are discussed. Students are introduced to the use of spreadsheet application software as an essential tool for analysis of financial data.
The conceptual basis and procedural framework of accounting is covered in this course. Topics include: revenue recognition, cost allocation, financial statement preparation/presentation, analysis of financial data, and using accounting information for liquidity and profitability assessments. Students are introduced to business technology integration through use of enterprise resource planning applications.
The second FAIS course coverage includes solvency and operational capacity; accounting for long-term assets and liabilities; disclosure reporting; financial analysis issues dealing with long-term debt, retirement benefits, and deferred income taxes. Spreadsheet software applications are used as tools for the analysis of assigned problems and projects.
Topics in this course include the design of cost systems, use of cost system outputs to facilitate operating decisions, and application of management accounting information in strategic planning and control. Spreadsheet software is used in modeling and for problem/project analysis.
The final FAIS course covers stockholders' equity, business combinations, consolidation accounting, line of business and segment reporting, foreign operations and global accounting/reporting issues, and governmental fund accounting. There is a significant use of enterprise resource planning systems and software application tools in the course.
Topics in this course include the design of cost systems, use of cost system outputs to facilitate operating decisions, and application of management accounting information in strategic planning and control. Spreadsheet software is used in modeling and for problem/project analysis.
Focused on individual taxpayers, this course is a comprehensive introduction to the principles and procedures of income taxation at the federal level. Topics covered include filing status, exemptions, inclusions, exclusions, deductions, property transactions, capital gains and losses, nontaxable exchanges, and credits.
This course integrates the most important concepts of auditing and other assurance services to assist students in understanding audit decision making and evidence accumulation. Major topics covered include audit reports, auditing standards, legal liability, ethical issues, evaluation of internal controls, and audit risk.
This course explores current issues in the field of financial accounting, covering advanced topics on recording, reporting, display, and disclosure. The impacts of IFRS implementation, changing valuation techniques, and other contemporary topics on professional practice are considered.
In this experiential learning course, students participate in Volunteer Income Tax Assistance (VITA), a program supported by the IRS. Through a neighborhood service project, students complete an IRS training program and prepare individual income tax returns, to help people in need of assistance in the Philadelphia community. This course does not count as an accounting elective. Chair's approval is required to enroll in the course.
This course provides a capstone approach to analyzing and understanding the 10-K reports of major organizations. The course builds upon the detailed studies of accounting topics covered in the required undergraduate accounting curriculum. Students are required to examine the results of these previous topics using the 10-K and interpret financial reporting from the perspective of users of the financial statements. Formal student presentations on their analysis of the statements of selected companies is required.
A comprehensive study of the federal income tax treatment of corporations, partnerships, and fiduciary entities. Taxation of gratuitous transfers is also covered. This examination of tax laws and procedures takes the form of studying illustrative examples and completion of problem-solving exercises.
This course examines emerging technological issues in the field of auditing and assurance services, covering subjects related directly to the attestation function in professional practice. Theoretical auditing concepts and prescribed audit procedures are applied to professional practice situations. The course is largely case-based, using a combination of text, supplemental reading materials, cases, and computer exercises. Topics covered will include data analysis in the risk assessment process, evidence accumulation, evaluation of internal controls, and concerns about ethical matters. Successful completion of the course will require you to complete written assignments, computer-based projects, and classroom presentations.
This course provides students with an introduction to the fund-based theory and practice of accounting as it is applied in governmental and nonprofit entities. Emphasis is placed on the comprehensive annual financial reporting model used for communicating with organizations' stakeholders.
This course covers forensic accounting techniques that address the contemporary need to prevent, detect, investigate, and prosecute financial fraud perpetrators. Tools and systems used in auditing for fraud instances are discussed. Also reviewed are the professional pronouncements that apply to the independent accountant in the circumstances when financial malfeasance is suspected or uncovered. Ethical considerations and other professional responsibilities that impact the auditor and the client's stakeholder community are included in the various cases that form the basis for course coverage.
This case-based course is designed to develop a student’s understanding of accounting information systems and consulting services and their role in accomplishing the strategic goals of organizations. Topics covered will include operational and strategic information systems, business process reengineering, and enterprise resource planning (ERP) systems. During the semester, we will use a combination of text, supplemental reading material, cases, and hands-on computer exercises. Successful completion of the course will require you to complete written assignments, computer-based projects, and classroom presentations. The tests will emphasize overall understanding of conceptual material and the projects and exercises will emphasize the application of such material to real world information using leading enterprise resource planning software.
This course introduces students to the accounting challenges faced by multinational companies. By reviewing the diversity of accounting systems in various countries, cultural and environmental influences on accounting and financial reporting are observed. The worldwide movement to converge or replace various national accounting rules with International Financial Reporting Standards is described. Specific issues addressed include financial disclosure, consolidation, currency translation, transfer pricing, and cross-border taxation.
This course enables students working in the accounting industry to earn 1 credit hour over a semester/summer. Students are required to fulfill all job and course requirements, including submitting a paper describing their work responsibilities and the accounting-related skills they acquired. To apply, the student needs to submit a letter describing the proposed practical training opportunity; approval is at the discretion of the Chair of the Accounting Department.
This course employs a case-based approach for assessing the value of the firm and demonstrating how shareholder value is increased. Coverage includes a description of value creation fundamentals and a discussion of contemporary value metrics such as cost-profit-volume analysis, economic value added, and activity-based measurement of management effectiveness. Using financial databases, students work in teams to apply the analytic tools of managerial decision making and prepare comprehensive reports (e.g., the Balanced Scorecard) that measure managerial performance in enhancing firm value.
This course is designed to help students understand the role of managerial accounting in creating value for the organization. It shows how internally generated accounting information is used as a basis for managerial decision making. Topics covered include the balanced scorecard, activity-based costing systems, performance evaluation, and cost-volume-profit analysis. The course also emphasizes how behavioral and ethical factors impact both the organization and its managers.
The goal of this course is to introduce the many tax planning opportunities that are inherent in management and personal financial decisions. The emphasis is on acquiring recognition-level knowledge of the important role taxation plays in the daily operation of business enterprises and in each individual's personal financial affairs.
This course provides a capstone approach to analyzing and understanding the 10-K reports of major organizations. The course builds upon the detailed studies of accounting topics covered in the required undergraduate accounting curriculum. Students are required to examine the results of these previous topics using the 10-K and interpret financial reporting from the perspective of users of the financial statements. Formal student presentations on their analysis of the statements of selected companies is required.
A comprehensive study of the federal income tax treatment of corporations, partnerships, and fiduciary entities. Taxation of gratuitous transfers is also covered. This examination of tax laws and procedures takes the form of studying illustrative examples and completion of problem-solving exercises. Graduate students are required to complete additional work in terms of number of presentations and depth of the analyses.
This course examines emerging technological issues in the field of auditing and assurance services, covering subjects related directly to the attestation function in professional practice. Theoretical auditing concepts and prescribed audit procedures are applied to professional practice situations. The course is largely case-based, using a combination of text, supplemental reading materials, cases, and computer exercises. Topics covered will include data analysis in the risk assessment process, evidence accumulation, evaluation of internal controls, and concerns about ethical matters. Successful completion of the course will require you to complete written assignments, computer-based projects, and classroom presentations.
This course provides a study of how to analyze, understand, and interpret the operating, investing, and financing activities of a publicly traded company using its various external financial disclosures. In addition, students learn how to apply analytical tools for credit and equity assessment, generate financial forecasts, and develop the residual operating income model to arrive at the intrinsic value of the firm.
This course covers forensic accounting techniques that address the contemporary need to prevent, detect, investigate, and prosecute financial fraud perpetrators. Tools and systems used in auditing for fraud instances are discussed. Also reviewed are the professional pronouncements that apply to the independent accountant in the circumstances when financial malfeasance is suspected or uncovered. Ethical considerations and other professional responsibilities that impact the auditor and the client's stakeholder community are included in the various cases that form the basis for course coverage.
This case-based course is designed to develop a student’s understanding of accounting information systems and consulting services and their role in accomplishing the strategic goals of organizations. Topics covered will include operational and strategic information systems, business process reengineering, and enterprise resource planning (ERP) systems. During the semester, we will use a combination of text, supplemental reading material, cases, and hands-on computer exercises. Successful completion of the course will require you to complete written assignments, computer-based projects, and classroom presentations. The tests will emphasize overall understanding of conceptual material and the projects and exercises will emphasize the application of such material to real world information using leading enterprise resource planning software.
