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AAS 350: Americ an Antiquarian Society Seminar
6.00 Credits
Assumption University
Each fall, the American Antiquarian Society and five Worcester colleges sponsor a research seminar at the Antiquarian Society Library. The seminar is conducted by a scholar familiar with the Society’s holdings in early American history, and the seminar topic is related to his or her field of research. Selection is highly competitive. The 10 participating students are chosen by a screening committee made up of representatives of the five participating colleges: Assumption College, Clark University, College of the Holy Cross, WPI, and Worcester State College. The seminar topic and research methods combine several disciplines, and students from a wide variety of majors have participated successfully in this unique undergraduate opportunity. (Fall) Staff/ Six credits
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ACC 125: Principles of Accounting I
3.00 Credits
Assumption University
An introduction to accounting concepts for ?nancial reporting. Accounting theories and principles relative to asset valuation, liability reporting, and income determination will be examined. The uses and limitations of external ?nancial reports will be emphasized. Foley, Marino, Niece, Sullivan/ Three credits
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ACC 125 - Principles of Accounting I
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ACC 126: Principles of Accounting II
3.00 Credits
Assumption University
A consideration of some of the more complex areas of ?nancial accounting and an introduction to managerial accounting and its role in the planning and control of business operations. Changes in ?nancial position, analysis of ?nancial statements, cost accounting, and budgeting will be examined. The impact of accounting information on internal decision making will be emphasized. Foley, Marino, Niece, Sullivan/ Three credits
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ACC 200: Intermediate Accounting I
3.00 Credits
Assumption University
An intensive study of financial accounting and reporting problems. The class will discuss generally accepted accounting principles as applied to income determination, cash, receivables, investments, inventories, and productive resources. Emphasis is on the theory and practice of providing useful information to external financial statement users. Prerequisite: ACC 125-126. (Fall) Foley/ Three credits
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ACC 200 - Intermediate Accounting I
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ACC 201: Intermediate Accounting II
3.00 Credits
Assumption University
A continuation of ACC 200. Discussion focuses on debt and equity capital issues, leases, pensions, earnings per share, income taxes, and cash flow. Prerequisite: ACC 200. (Spring) Foley/ Three credits
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ACC 201 - Intermediate Accounting II
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ACC 210: Cost Accounting
3.00 Credits
Assumption University
Deals with the processing, reporting, and use of accounting data for managerial decision making. Focuses on the use of cost accounting as a highly developed quantitative device for the selection and achievement of objectives. Emphasis on cost/volume/ pro?t relationships, job-order costing, process costing, activity-based costing, standard costs, budgeting, capital budgeting, and performance evaluation. Prerequisite: ACC 125-126. (Fall) Niece/ Three credits
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ACC 210 - Cost Accounting
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ACC 211: Accounting Information Systems
3.00 Credits
Assumption University
The overall objective of the course is to develop a framework for the analysis and design of accounting information systems. Based on this framework, the objective is then to show the student how to analyze accounting information systems that satisfy the transaction processing, reporting, decision making, and internal control requirements. Prerequisite: ACC 125-126. (Spring) Niece/ Three credits
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ACC 211 - Accounting Information Systems
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ACC 215: Busines Law I
3.00 Credits
Assumption University
An analysis of the legal environment of business. Emphasis is on the basic structure of legal rights and obligations and their impact on business decisions. Prerequisites: Not open to Freshmen, preference to Junior and Senior business majors. (Same as MGT 215) Fitzpatrick, Kingsley/ Three credits
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ACC 215 - Busines Law I
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ACC 310: Federal Income Taxes
3.00 Credits
Assumption University
The course will focus on the Federal Internal Revenue Code, its origins, organizations, principles, and application. The emphasis will be on the tax consequences of decisions made by both individuals and corporations. Speci?c practical problems will be used to illustrate the application of many of the basic principles of taxation. Consideration will be given to the historic, economic, and social causes and effects of tax law. Prerequisite: ACC 201 or permission of instructor. (Fall) Sullivan/ Three credits
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ACC 310 - Federal Income Taxes
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ACC 316: Busines Law II
3.00 Credits
Assumption University
Intended for students preparing to sit for the CPA exams. Business Law II will examine the law of contracts, corporations, partnerships, negotiable instruments, agency, and other topics. Special emphasis will be placed on the Uniform Commercial Code. Prerequisite: senior accounting majors. (Spring) Fitzpatrick/ Three credits
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ACC 316 - Busines Law II
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