Slippery Rock University of Pennsylvania · Courses
ACCT
61 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 101Taxes in America3
In America, our income is taxed when we earn it and when we spend it. Our property is taxed when we own it and sometimes even when we give it away! We pay taxes to our local, state, and federal governments. Learn where you tax dollars go, how they are used, and how you influence tax legislation. Evaluate how our taxes affect diverse populations in American society.Credits: 3Term(s) Typically Offered: Offered Summer & Winter Terms
Foundations of Academic Discovery serves as the entry point to the Rock Integrated Studies Program. With its strong faculty-student interaction, the course promotes intellectual inquiry, critical and creative thinking, and computer skills needed for academic success. Through varied content, the course introduces students to academic discourse and information literacy while exploring topics such as diversity and inclusion and global awareness. This course will set students along the path to becoming engaged with issues and scholarship important to a 21st century education while they learn about themselves and their place in the world.Credits: 3Term(s) Typically Offered: Offered as NeededEnrollment limited to students with a semester level of Freshman 1 or Freshman 2. Enrollment limited to students with the ROCK STUDIES 2 STUDENT or ROCK STUDIES STUDENT attributes.
A unique and specifically focused course within the general purview of a department which intends to offer it on a "one time only" basis and not as a permanent part of the department's curriculum.Credits: 1-3Term(s) Typically Offered: Offered as Needed
A workshop is a program which is usually of short duration, narrow in scope, often non-traditional in content and format, and on a timely topic.Credits: 1-6Term(s) Typically Offered: Offered as Needed
A Selected Topics course is a normal, departmental offering which is directly related to the discipline, but because of its specialized nature, may not be able to be offered on a yearly basis by the department.Credits: 1-3Term(s) Typically Offered: Offered as Needed
A study of accounting concepts and principles that govern the recording, processing, and reporting of accounting information. The significance of the financial statements and the analysis of accounting information for investors, creditors, and other external users in the decision making process is emphasized.Credits: 3Term(s) Typically Offered: Offered Every TermThematic Thread(s): Cultural Literacy & Community Building, Institutions & Human Innovations, Transfer Thread Completion Course
A study of accounting concepts and procedures used for cost analysis, cost allocation , planning, and reporting accounting information with an internal perspective. The significance of accounting information and the financial statements for management''s decision-making process is emphasized.Prerequisite: ACCT 209DD Requires minimum grade of D. Credits: 3
Designing effective accounting information systems to generate reliable accounting information is the focus of the course. The significance of accounting information, transaction cycles, systems controls, document flowcharts, and accounting software are emphasized.Prerequisite: ACCT 209CC Requires minimum grade of C. Credits: 3Term(s) Typically Offered: Offered Every Term
A unique and specifically focused course within the general purview of a department which intends to offer it on a "one time only" basis and not as a permanent part of the department's curriculum.Credits: 1-3Term(s) Typically Offered: Offered as Needed
A workshop is a program which is usually of short duration, narrow in scope, often non-traditional in content and format, and on a timely topic.Credits: 1-6Term(s) Typically Offered: Offered as Needed
A Selected Topics course is a normal, departmental offering which is directly related to the discipline, but because of its specialized nature, may not be able to be offered on a yearly basis by the department.Credits: 1-3Term(s) Typically Offered: Offered as Needed
Study of the federal income tax system, individual returns, rates, income exclusions and inclusions, gains and losses, deductions, alternate tax methods, and withholding of taxes. Prerequisite: Advanced business standing.Prerequisite: ACCT 209DD Requires minimum grade of D. Credits: 3Term(s) Typically Offered: Offered Fall TermsStudents with a semester level of Freshman 1, Freshman 2 or Sophomore 1 may not enroll.
A study of control concepts and costing methods including systems for management control, inventory valuation, cost-volume-profit analysis, standard variance analysis, budgeting, decision models, product cost accumulation, and quantitative methods in cost analysis.Prerequisite: ACCT 209CC Requires minimum grade of C. Credits: 3Term(s) Typically Offered: Offered Winter, Spring&SummerStudents with a semester level of Freshman 1, Freshman 2 or Sophomore 1 may not enroll.
Corporate, partnership, estate and trust taxation are covered along with topics such as depletion, net operating losses, and installment and deferred payment sale.Prerequisite: ACCT 308DD Requires minimum grade of D. Credits: 3Term(s) Typically Offered: Offered as NeededStudents with a semester level of Freshman 1, Freshman 2 or Sophomore 1 may not enroll.
An examination of accounting principles and the study of the foundations of accounting theory and practice. Emphasis is placed on the conceptual framework of accounting and the development of generally accepted accounting principles including the FASB Codification, SEC, IASB, and other standards setting bodies; time value of money concepts, accounting for stockholders' equity; revenue recognition, the cash flow statement, and the presentation of the balance sheet and income statement. Ethical issues and concerns are stressed throughout the course.Prerequisites: ACCT 209C and ACCT 230CC Requires minimum grade of C. Credits: 4Term(s) Typically Offered: Offered Fall, Spring, & SummerStudents with a semester level of Freshman 1, Freshman 2 or Sophomore 1 may not enroll.
A continuation of ACCT 313 covering the detailed examination and application of generally accepted accounting procedures in accounting for stockholders' equity: contributed capital and retained earnings; revenue and expense determination, share based compensation, EPS, accounting changes and error corrections, and measurement with particular emphasis on pensions, leases, and deferred taxes. Ethical issues and concerns are stressed throughout the course.Prerequisite: ACCT 313DD Requires minimum grade of D. Credits: 4Term(s) Typically Offered: Offered Fall, Spring, & SummerStudents with a semester level of Freshman 1, Freshman 2 or Sophomore 1 may not enroll.
A continuation of ACCT 313 covering the detailed examination and application of generally accepted accounting principles in accounting for stockholders' equity issues: revenue recognition, pensions, leases, deferred taxes, share based compensation, EPS, accounting changes and error corrections; and the cash flow statement. Ethical issues and concerns are stressed throughout the course.Prerequisite: ACCT 314CC Requires minimum grade of C. Credits: 3Term(s) Typically Offered: Offered Fall & Spring TermsStudents with a semester level of Freshman 1, Freshman 2 or Sophomore 1 may not enroll.
Forensic Accounting as an accounting field of study has surged with the high profile corporate misappropriation of assets/financial statement manipulation and fraud situations over the last 20 years. White collar fraud and the resulting increased legislation has heightened awareness of fraud and increased the need for accountants with forensic accounting skills. Certifications such as the Certified Fraud Examiner (CFE) now increasingly sought after by practitioners and students. ACCT 320 is dual listed as ACCT 620.Prerequisites: ACCT 209C and ACCT 313CC Requires minimum grade of C. Credits: 3Term(s) Typically Offered: Offered Fall TermsStudents with a semester level of Freshman 1, Freshman 2 or Sophomore 1 may not enroll.
This course acquaints students with the process used to construct and understand the financial reports of organizations. An important objective is to understand the decisions that must be made in the financial reporting process and to develop the ability to evaluate and use accounting data. Included in the content are a study of accounting concepts and procedures used for financial statement analysis, cost analysis, cost allocation, planning and reporting accounting information. The significance of accounting information and the financial statements for management's decision-making process is emphasized.Prerequisite: ACCT 209DD Requires minimum grade of D. Credits: 3Term(s) Typically Offered: Offered Every TermStudents with a semester level of Freshman 1, Freshman 2 or Sophomore 1 may not enroll.
ACCT 324Budgeting, Performance Management, and Cost Analysis3
This course is a continuation of Cost Accounting, ACCT 310. This course covers breakeven analysis, activity based costing, inventory management, differential analysis, transfer pricing, product pricing, capital planning, cost centers, the balanced scorecard, and decision making under uncertainty.Prerequisite: ACCT 310DD Requires minimum grade of D. Credits: 3Term(s) Typically Offered: Offered as Needed, Offered Summer TermsStudents with a semester level of Freshman 1, Freshman 2 or Sophomore 1 may not enroll.
A study of the various processes available to resolve business disputes and an exploration of complex legal relationships that affect business, including contracts, business formations, employment, and torts and consumer law.Credits: 3Term(s) Typically Offered: Offered Every TermStudents with a semester level of Freshman 1, Freshman 2 or Sophomore 1 may not enroll.
An analysis of complex transactions including mergers and acquisitions, antitrust law, financial instruments, intellectual property, bankruptcy, environmental, estate and international law.Prerequisite: ACCT 340DD Requires minimum grade of D. Credits: 3Term(s) Typically Offered: Offered as NeededStudents with a semester level of Freshman 1, Freshman 2 or Sophomore 1 may not enroll.
The focus of this class is service learning. The students will be afforded the opportunity to receive IRS certification as a tax preparer while making a difference in their community. Students will prepare annual federal and state income tax return for low income individuals that quality for the Volunteer Income Tax Assistance (VITA) Program. Students must pass an IRS certification exam and receive training on the Tax software. All Individual tax returns prepared as part of this class will be detailed reviewed prior to filing the tax. Students will develop and enhance a number of soft skills such as problem solving, teamwork, critical thinking, and leadership, each of which is valuable to entry-level accounting and business professionals.Prerequisite: ACCT 308 (may be taken concurrently)DD Requires minimum grade of D. Credits: 3Enrollment limited to students with a semester level of Junior 2, Post Baccalaureate, Senior 1 or Senior 2. Enrollment limited to students in the Haverlack College of Business college. Enrollment limited to students with department of School of Business.
A unique and specifically focused course within the general purview of a department which intends to offer it on a "one time only" basis and not as a permanent part of the department's curriculum.Credits: 1-3Term(s) Typically Offered: Offered as NeededStudents with a semester level of Freshman 1, Freshman 2 or Sophomore 1 may not enroll.
A workshop is a program which is usually of short duration, narrow in scope, often non-traditional in content and format, and on a timely topic.Credits: 1-6Term(s) Typically Offered: Offered as NeededStudents with a semester level of Freshman 1, Freshman 2 or Sophomore 1 may not enroll.
A Selected Topics course is a normal, departmental offering which is directly related to the discipline, but because of its specialized nature, may not be able to be offered on a yearly basis by the department.Credits: 1-3Term(s) Typically Offered: Offered as NeededStudents with a semester level of Freshman 1, Freshman 2 or Sophomore 1 may not enroll.
Legal Environment of Healthcare acquaints future healthcare managers with legal issues relating to government, patients, healthcare employees, and contractors. This course surveys a wide variety of legal concepts, terms, and common-sense tips for entry-level healthcare organization employees.Prerequisites: HCAM 230C and (HCAM 275C or HCAM 375C)C Requires minimum grade of C. Credits: 3Term(s) Typically Offered: Offered Fall Terms Even, Offered Spring Terms, Offered Winter Terms Odd
Objective examination of financial statements with emphasis on internal control, review and evaluation, sampling theory and application, and procedural testing.Prerequisite: ACCT 314CC Requires minimum grade of C. Credits: 3Term(s) Typically Offered: Offered Fall, Winter, & SummerStudents with a semester level of Freshman 1, Freshman 2 or Sophomore 1 may not enroll.
Analysis of current accounting theory and application in practice. Additional focus on ethics, written and oral communication, organization skills, professionalism, and current topics.Prerequisite: ACCT 314DD Requires minimum grade of D. Credits: 3Term(s) Typically Offered: Offered as NeededStudents with a semester level of Freshman 1, Freshman 2 or Sophomore 1 may not enroll.
In this course, advanced accounting concepts and procedures affecting partnerships, governmental entities, not-for-profit organizations, estates, and trusts are presented. Diverse global accounting issues, diversity in application of generally accepted accounting standards (GAAP), and the harmonization of GAAP in the development of international financial reporting standards (IRFS) as it applies to business combinations, consolidations, and transactions between international entities are highlighted.Prerequisite: ACCT 314CC Requires minimum grade of C. Credits: 3Term(s) Typically Offered: Offered Fall & Spring TermsStudents with a semester level of Freshman 1, Freshman 2 or Sophomore 1 may not enroll.
Continuation of ACCT 411 with emphasis on computerized accounting systems and auditing procedures.Prerequisite: ACCT 411DD Requires minimum grade of D. Credits: 3Term(s) Typically Offered: Offered as NeededStudents with a semester level of Freshman 1, Freshman 2 or Sophomore 1 may not enroll.
This course is designed as a case-study approach that enables students to identify key signs of fraud in financial statements. This class will conduct an in-depth analysis of accounting fraud and the accompanying breakdown in ethics.Credits: 3Term(s) Typically Offered: Offered Fall & Summer Terms, Offered as NeededStudents with a semester level of Freshman 1, Freshman 2 or Sophomore 1 may not enroll.
This course is a continuation of Advanced Accounting, ACCT 413. Covers various topics, with emphasis on not-for-profit accounting (government, education, hospitals, and volunteer organizations), fiduciary accounting (estates, trusts, and insolvent companies), and advanced financial statement presentations (interim reporting, foreign currency, and segment reporting). Related pronouncements from the Financial Accounting Standards Board and the Governmental Accounting Standards Board will also be introduced.Prerequisite: ACCT 413DD Requires minimum grade of D. Credits: 3Term(s) Typically Offered: Offered as NeededEnrollment limited to students with a semester level of Senior 1 or Senior 2.
Analysis of data for accounting and finance applications. Focus on accounting data analysis concepts and techniques for decisions making and the use of large data sets involving accounting information. Development of analysis and problem solving skills using current software tools available to accounting professionals. ACCT 429 is dual listed as ACCT 629.Prerequisite: ACCT 209CC Requires minimum grade of C. Credits: 3Term(s) Typically Offered: Offered Fall, Winter, & SummerEnrollment limited to students with a semester level of Senior 1 or Senior 2.
This course examines the fundamentals of internal auditing and relation to the accounting function. Internal Audit is an independent, objective assurance and consulting activity designed to add value and improve an organization’s operations. The management and operation of the internal audit function is covered.Prerequisites: ACCT 209C and (ACCT 322 (may be taken concurrently)C or ACCT 310*C) (may be taken concurrently).C Requires minimum grade of C. Credits: 3Term(s) Typically Offered: Offered as Needed, Offered Spring TermsStudents with a semester level of Freshman 1, Freshman 2 or Sophomore 1 may not enroll.
Supervised placement in selected public and private agencies at appropriate institutions. Prerequisites: Application and permission of the instructor. It is recommended that this be taken as a 3 credit internship.Credits: 1-12Term(s) Typically Offered: Offered Fall, Spring, & SummerStudents with a semester level of Freshman 1, Freshman 2 or Sophomore 1 may not enroll.
This course covers the law as it applies to all aspects of the employer - employee relation, including union activity, discrimination, selection, testing and employment contracts.Prerequisites: MGMT 351D or MGMT 250D or MGMT 251DD Requires minimum grade of D. Credits: 3Term(s) Typically Offered: Offerings VaryStudents with a semester level of Freshman 1, Freshman 2 or Sophomore 1 may not enroll.
In-depth reading and/or research in an area of particular interest to the student, done with the guidance of a faculty member. Prerequisites: 12 credits of accounting courses, application, and permission of the instructor, departmental chairperson, and dean of the college where the study will be conducted. Independent Study courses give students the opportunity to pursue research and/or studies that are not part of the university's traditional course offerings. Students work one on one or in small groups with faculty guidance and are typically required to submit a final paper or project as determined by the supervising professor.Credits: 1-3Term(s) Typically Offered: Offered as NeededStudents with a semester level of Freshman 1, Freshman 2 or Sophomore 1 may not enroll.
A workshop is a program which is usually of short duration, narrow in scope, often non-traditional in content and format, and on a timely topic.Credits: 1-6Term(s) Typically Offered: Offered as NeededStudents with a semester level of Freshman 1, Freshman 2 or Sophomore 1 may not enroll.
A Selected Topics course is a normal, departmental offering which is directly related to the discipline, but because of its specialized nature, may not be able to be offered on a yearly basis by the department.Credits: 1-3Term(s) Typically Offered: Offered as NeededStudents with a semester level of Freshman 1, Freshman 2 or Sophomore 1 may not enroll.
A unique and specifically focused course within the general purview of a department which intends to offer it on a "one time only" basis and not as a permanent part of the department's curriculum.Credits: 1-3Term(s) Typically Offered: Offered as NeededEnrollment is limited to Graduate level students.
A workshop is a program which is usually of short duration, narrow in scope, often non-traditional in content and format, and on a timely topic.Credits: 1-6Term(s) Typically Offered: Offered as NeededEnrollment is limited to Graduate level students.
A Selected Topics course is a normal, departmental offering which is directly related to the discipline, but because of its specialized nature, may not be able to be offered on a yearly basis by the department.Credits: 1-3Term(s) Typically Offered: Offered as NeededEnrollment is limited to Graduate level students.
Corporate Accounting provides both financial and non-financial managers with the skills and knowledge necessary to interpret and effectively use accounting information for decision-making. The course links theory with application of principles and concepts within the scope of the Code of Professional Conduct that prescribes the ethical conduct expected of its members. course material presents both U.S. and International Accounting standards to prepare students to succeed in global and diverse markets.Credits: 3Term(s) Typically Offered: Offered Fall & Spring TermsEnrollment is limited to students with a program in Accountancy, Business Adm-Accountng/Finance, Business Adm-Management/Mrktng, Business Administration or Business Administration (OL). Enrollment is limited to Graduate level students.
Forensic Accounting topics covered will include collecting, analyzing and evaluating evidence and interpreting and communicating findings. Several components of forensic accounting reviewed will include: 1) Fraud prevention and detection, 2) Fraudulent financial transactions including fraud schemes, internal controls to deter fraud, and auditing techniques; and 3) Fraud investigations including interviewing, tracing fraudulent transactions and report writing. ACCT 620 is dual listed as ACCT 320.Credits: 3Term(s) Typically Offered: Offered Fall TermsEnrollment is limited to students with a program in Accountancy, Business Adm-Accountng/Finance, Business Adm-Management/Mrktng, Business Administration or Business Administration (OL). Enrollment is limited to Graduate level students.
This course is designed as a case-study approach that enables students to identify key signs of fraud in financial statements. This course might also cover types of fraud, sources of evidence, and analysis of internal and external fraud schemes with an emphasis on the skills needed to identify, investigate and litigate fraud and forensic accounting allegations.Credits: 3Term(s) Typically Offered: Offered Summer TermsEnrollment is limited to Graduate level students.
This course is designed to provide students with a detailed understanding of accounting and reporting for federal, state and local governments in accordance with pronouncements issued by the Governmental Accounting Standards Board (GASB). This course will also cover the unique accounting and financial reporting needs of governmental, non-governmental, and non-profit organizations.Credits: 3Term(s) Typically Offered: Offered Summer TermsEnrollment is limited to Graduate level students.
ACCT 626Budgeting, Performance Management, and Cost Analysis3
This course is based on the study of the concepts, measures, techniques, and approaches for strategic and operational decision-making based on managerial and cost accounting. The emphasis is on understanding and developing accounting and economic concepts for decision making within profit-making organizations related to such topics as short-term and long-term planning, performance measurement, and traditional and contemporary product costing systems. The course will emphasize the application of concepts and approaches to small and large-sized domestic and global organizations. Contemporary strategic and operational decision-making issues are stressed, as well as how use of information provided by costing systems and cost analysis informs strategic and operational decision-making.Credits: 3Term(s) Typically Offered: Offered Spring TermsEnrollment is limited to Graduate level students.
This course includes an evaluation of publicly traded company financial statements and related note disclosures to understand a company's current and future performance as well as financial condition. The focus of the course is on comprehensive analysis of financial statements using different techniques to determine the operating efficiency, profitability and financial risk of a company.Credits: 3Term(s) Typically Offered: Offered Fall TermsEnrollment is limited to Graduate level students.
This course examines the emerging roles of accounting analytics in business, auditing, and tax contexts. Technological advances have allowed the capture and economic storage of massive accounting and business data; this course focuses on how to productively gather and apply Big Data to a variety of accounting related contexts. Students will learn to understand the data within major accounting information systems and generate meaningful accounting and auditing analytics from the data. A deep understanding of accounting flows, processes, and controls is critical to understanding and building meaningful accounting and auditing analytics. ACCT 629 is dual listed as ACCT 429.Credits: 3Term(s) Typically Offered: Offered Fall, Winter, & SummerEnrollment is limited to Graduate level students.
This course examines fundamentals of risk assessment, including an overview of corporate governance, risk assessment essentials, audit universe, audit engagement, risk appetite, and fraud. Failures in risk management and causes will be reviewed. Additionally, exploration of internal controls, including preventive controls, essential components of internal control, and inherent limitations of internal controls are explored.Credits: 3Term(s) Typically Offered: Offered Spring TermsEnrollment is limited to Graduate level students.
This course will explore how important features of the Internal Revenue Code influence decisions regarding how to organize and structure business operations and selection of the most appropriate form of doing business. Tax planning is an integral part of the course. Also, the course will explore income shifting, tax deductions, tax credits, and income exclusions as it relates to corporate tax.Credits: 3Term(s) Typically Offered: Offered Fall TermsEnrollment is limited to Graduate level students.
This course examines fundamental concepts related to an information systems audit; including the role of the information systems auditor in systems development. Computer based system controls and identification of appropriate audit procedures for a secure information system are also studied.Credits: 3Term(s) Typically Offered: Offered Spring TermsEnrollment is limited to Graduate level students.
Examines the legal aspects of business and focuses on contracts, property law, sales, product liability, secured transactions, insurance, negotiable instruments, banking and bankruptcy and securities regulation. Students analyze applicable provisions of the Uniform Commercial Code and cases and problems on the above topics. Students will also investigate ways to minimize risks in international business transactions using legal means.Credits: 3Term(s) Typically Offered: Offered Summer TermsEnrollment is limited to students with a program in Business Adm-Accountng/Finance, Business Adm-Management/Mrktng, Business Administration or Business Administration (OL). Enrollment is limited to Graduate level students.
A unique and specifically focused course within the general purview of a department which intends to offer it on a "one time only" basis and not as a permanent part of the department's curriculum.Credits: 1-3Term(s) Typically Offered: Offered as NeededEnrollment is limited to Graduate level students.
A workshop is a program which is usually of short duration, narrow in scope, often non-traditional in content and format, and on a timely topic.Credits: 1-6Term(s) Typically Offered: Offered as NeededEnrollment is limited to Graduate level students.
A Selected Topics course is a normal, departmental offering which is directly related to the discipline, but because of its specialized nature, may not be able to be offered on a yearly basis by the department.Credits: 1-3Term(s) Typically Offered: Offered as NeededEnrollment is limited to Graduate level students.
Independent Study courses give students the opportunity to pursue research and/or studies that are not part of the university's traditional course offerings. Students work one on one or in small groups with faculty guidance and are typically required to submit a final paper or project as determined by the supervising professor. Credits: 1-3Term(s) Typically Offered: Offered as NeededEnrollment is limited to Graduate level students.
A unique and specifically focused course within the general purview of a department which intends to offer it on a "one time only" basis and not as a permanent part of the department's curriculum.Credits: 1-3Term(s) Typically Offered: Offered as NeededEnrollment is limited to Graduate level students.
A workshop is a program which is usually of short duration, narrow in scope, often non-traditional in content and format, and on a timely topic.Credits: 1-6Term(s) Typically Offered: Offered as NeededEnrollment is limited to Graduate level students.
A Selected Topics course is a normal, departmental offering which is directly related to the discipline, but because of its specialized nature, may not be able to be offered on a yearly basis by the department.Credits: 1-3Term(s) Typically Offered: Offered as NeededEnrollment is limited to Graduate level students.
