11 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.
An introduction to cost measurement, cost-volume-profit analysis, budgeting, and performance evaluation. This course focuses on how managers use accounting information as a basis for planning and controlling operations.
An introduction to the accounting profession, business activities, and all elements of basic financial statements. This course includes the study of the rules of debit and credit, the use of journals and ledgers, adjusting entries, and closing entries as they apply to sole proprietorships, partnerships, nonprofits, and corporations.
A course covering advanced principles of corporate accounting. The topics covered will include: cash; compensating balances; accounts receivable; notes receivable; consignment sales; and the preparation of corporate financial statements. Prerequisite: ACC 101 and 102.
ACC 202 is a continuation of advanced principles of corporation accounting. The topics covered will include: valuation of tangible and intangible assets; depreciation, depletion and amortization; amortization of bond premiums and discounts; current and contingent liabilities; long-term debt; contributed capital and retained earnings; and leases and pensions. ACC 201 is a prerequisite for ACC 202.
This course develops a foundation of knowledge for forensic accounting by examining what forensic accounting is and how forensic accounting principles are applied in both civil and criminal legal proceedings. This course will be separated into two sections: courtroom procedures. Additionally, the ethics of forensic accountants will be stressed to the students throughout the course. This course covers specific fraud schemes and crimes, the indicators of fraud, theories of fraud detection and prevention, and forensic accounting investigative techniques. In addition to studying the criminal aspects of fraud, the course will introduce students to areas of civil litigation, and such areas as (1) hidden asset discovery, (2) calculation of actual and future damages, and (3) business valuations. Specific civil litigations, such as bankruptcy, medical malpractice, and divorce proceedings will be studies. Three hours of lecture per week.
A study of cost-volume-profit analysis, job-order costing, flexible budgets and standards, variance analysis, absorption–vs.–direct costing and cost behavior. Prerequisite: ACC 101 and 102.
The study of business combination, including mergers and consolidations, including the proper presentation of the appropriate form of financial statements. Prerequisite: ACC 202.
A course designed to cover the federal income tax laws and regulations dealing with individuals. An individual income tax return will be prepared. Prerequisite: ACC 101 and 102.
A course designed to cover the federal income tax laws and regulations of partnerships, corporation (including S Corporations), estates and trusts, estate death taxes and gift taxes. Actual tax returns will be prepared. Prerequisite: ACC 101 and 102.
A comprehensive study of the theory and practice of auditing. Deals specifically with the relationship of the accountant with the client; the working papers; the audit procedure; internal control procedure; and the ethics of the public accounting profession. Prerequisite: ACC 202.
An advanced review of strategies and tactics essential to the fraud examination process. Course presentation assumes basic accounting knowledge and guides the student into specialized, applied settings, indicative of forensic accounting. Coverage includes: financial statement analysis, interpretation and scrutiny of financial records and documentation, trace techniques, reporting irregularities, fraud examination approaches, legal rules and statutory construction pertinent to accounting practices. Students will prepare a series of field exercises in common fraud cases such as bankruptcy, insurance, employee/employer reporting, covert examinations, trading practices and money laundering schemes.
Source: Waynesburg University's catalog, linked per course · table learning_unit · CourseShelf publish 59
