17 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 220Financial Accounting3
Fall/Spring An introduction to the basic concepts, principles, and practices of accounting. Throughout the course, students practice transaction analysis for business events, summarize account activities, prepare financial statements and analyze company performance with common size financial statements and ratio analysis. 3 credit hours
Fall/Spring Basic managerial accounting principles and concepts are studied. Subjects covered include accounting techniques such as planning, control and motivating tools; using accounting data for decision making and performance evaluation.
Completion of ACC 220 with a grade of 2.0 or higher. 3 credit hours
ACC 305Taxation I3
Fall/Spring An introduction to federal income taxation of individuals. Topics include inclusions and exclusions from gross income, capital gains and losses, business deductions, itemized deduction, depreciation and cost recovery, and nontaxable property transactions. Both tax planning and tax preparation are stressed.
ACC 225 Managerial Accounting with a grade of 2.0 or higher. 3 credit hours
ACC 315Introduction to Financial Fraud3
Spring This course introduces the student to the various types of fraud encountered in business and the means to prevent, detect, and investigate fraud. Students will learn the many ways in which fraud is manifested on financial statements and in business transactions, including consumer fraud and fraud against organizations.
ACC 220 with a grade of 2.0 or higher. 3 credit hours
ACC 325Intermediate Accounting II3
Spring This is the second course in the two‐semester sequence of intermediate financial accounting. The course presents a comprehensive coverage of financial accounting theory and practice that includes an in‐depth analysis of long‐term liabilities, stockholders’ equity, Earnings Per Share computations, investments, revenue recognition, deferred income taxes, pensions, leases, accounting changes and error analysis.
Completion of ACC 320 with a grade of 2.0 or higher. 3 credit hours
ACC 330Intermediate Accounting III3
Fall The course is a continuation of ACC 325 Intermediate Accounting II. Topics include intangible assets and related impairment testing, equity section, dilutive securities and earnings per share, income taxes, pensions and other post retirement benefits, leases, and full disclosure principles.
Completion of ACC 325 with a grade of 2.0 or higher. 3 credit hours
ACC 333Accounting Information Systems3
Fall This course investigates and analyzes the role of accounting information systems (AIS) within companies’ modern operating environments. Students will learn how technology, data, software, and well‐designed processes are used to support accounting, reporting, and decision‐making. Topics will also include database management, enterprise resource planning (ERP) systems, internal controls, and ethical and legal considerations.
ACC 320 with a grade of 2.0 or higher. 3 credit hours
ACC 395Taxation II3
Fall This course is a study of the Internal Revenue Code and Treasury Regulations relating to corporations, S corps, and partnerships. The main emphasis will be on reading, understanding, and applying the Internal Revenue Code in order to solve problems and understand the tax ramifications of various business decisions. In addition, the student will practice preparing the following tax returns: Corporate return, Corporate AMT return, S corp return, and Partnership return.
Completion of ACC 305 with a grade of 2.0 or higher. 3 credit hours
ACC 410Auditing3
Spring An introduction to auditing and the role of the independent auditor rendering opinions on external user financial statements. The study of the audit environment includes audit principles, standards, public oversight, corporate governance and legal liability. Through discussion and analysis, students apply standards used in the audit process, with emphasis on financial assertions, audit risk, internal control, evidence and the possibility of fraud.
Completion of ACC 325 with a grade of 2.0 or higher. 3 credit hours
ACC 420Advanced Accounting3
Spring A continuing in-depth study of accounting principles and current concepts in which theory and practice are reconciled. Subjects include accounting for business combinations, consolidations, governmental units, and non-profit organizations.
Completion of ACC 325 with a grade of 2.0 or higher. 3 credit hours
ACC 425Special Topics in Accounting3
Fall This course contains a continuing in-depth study of accounting principles and current concepts. Subjects included are contemporary accounting issues, ethical concerns in accounting, and partnerships.
ACC 320 and Junior standing and departmental approval of each student participant’s individual program. Students are required to spend a minimum of 120 hours work on site. Students must have earned 60 or more credits and a minimum of 2.5 cumulative grade point average at the time of application. Grading will be pass/fail. 3 credit hours
ACC 320 and Junior standing and departmental approval of each student participant’s individual program. Students are required to spend a minimum of 120 hours work on site. Students must have earned 60 or more credits and a minimum of 2.5 cumulative grade point average at the time of application. 3 credit hours
Source: York College of Pennsylvania's catalog, linked per course · table learning_unit · CourseShelf publish 59
