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ACC 225: Financial Accounting
3.00 Credits
Daemen College
Fundamentals of financial accounting, the accounting cycle with emphasis on analysis of financial statements for service, merchandising, and manufacturing operations. Problems supplement the theory, principles and management applications. Offered Each Semester.
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ACC 225 - Financial Accounting
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ACC 226: Managerial Accounting
3.00 Credits
Daemen College
A continuation of ACC 225 with emphasis on the application of the accounting model to corporations. In addition, there is an introduction to the use of accounting information in management decision-making settings. Problems supplement the theory, principles, and management application. Prerequisite: ACC 225. Offered Each Semester.
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ACC 226 - Managerial Accounting
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ACC 311: Intermediate Accounting I
3.00 Credits
Daemen College
Study of generally accepted accounting principles, emphasizing financial statement presentation and an in-depth study of accounting for current assets and liabilities. Prerequisite: Acceptance to upper division in Accounting. Offered Each Year (Fall).
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ACC 311 - Intermediate Accounting I
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ACC 312: Intermediate Accounting
3.00 Credits
Daemen College
A continuation of ACC 311, focusing on non- current assets and liabilities, stockholder’s equity and analytical procedures. Theoretical discussion of generally accepted accounting principles. Prerequisite: ACC 311. Offered Each Year (Spring).
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ACC 312 - Intermediate Accounting
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ACC 315: Cost Accounting
3.00 Credits
Daemen College
Analysis of costs and their use in the managerial functions of an enterprise. Topics include principles of cost accounting for inventory costing and income determination, standard costs and budgets. Prerequisite: Acceptance to upper division in Accounting. Offered Each Year (Spring).
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ACC 315 - Cost Accounting
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ACC 318: Income Tax Theory
3.00 Credits
Daemen College
This course focuses on the responsibilities of professional accountants in the preparation of tax returns for individuals and provides primary content for the professional accounting component of the degree program. Coursework also addresses ethics, finance, economics, computer information systems, and the legal environment of business. Prerequisite: Acceptance to upper division in Accounting. Offered Each Year (Fall).
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ACC 318 - Income Tax Theory
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ACC 319: Advanced Income Tax Accounting
3.00 Credits
Daemen College
This course focuses on the responsibilities of professional accountants in the preparation of tax returns for corporations, partnerships, estates and trusts, and provides primary content for the professional accounting component of the degree program. Coursework also addresses ethics, finance, economics, computer information systems, and the legal environment of business. Prerequisite: Acceptance to upper division in Accounting. Offered As Needed.
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ACC 319 - Advanced Income Tax Accounting
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ACC 347: Accounting Seminar:Selected Current Topics
3.00 Credits
Daemen College
An examination of current issues and concerns in the field of accounting. Prerequisite: Junior or senior standing in Accounting. Offered As Needed.
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ACC 347 - Accounting Seminar:Selected Current Topics
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ACC 360: Fund Accounting
3.00 Credits
Daemen College
An in-depth study of accounting principles adopted by nonprofit organizations. Financial reporting for cities, school districts, hospitals and government agencies. Prerequisite: Permission of Instructor. Offered As Needed.
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ACC 415: Advanced Accounting Problems
3.00 Credits
Daemen College
Advanced approach to generally accepted accounting principles applied to business activities. Problem-solving techniques and discussions of opinions of the Financial Accounting Standards Board as they relate to topical matters. Prerequisites: ACC 312 and senior status. Offered Each Year (Fall).
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ACC 415 - Advanced Accounting Problems
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