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  • A&S 495,496: Thesis

    3.00 Credits
    Lafayette College

    Under the guidance of a staff member, the student writes a thesis based on an approved project in a specialized field of anthropology or sociology. If at the first semester's end the project has honors potential the student applies to continue toward graduation with honors. After completing the thesis the student takes an oral examination on it and its field. [W] Staff
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  • ACC 105: Principles of Accounting I

    3.00 Credits
    Lafayette College

    This introductory course builds the foundation for the advanced levels of accountancy training, starting with accounting for a service or merchandising business operated by a single proprietor. It emphasizes generally accepted accounting principles and practices; the fundamental equation of accounts; the accounting cycle; the trial balance; the worksheet, including adjusting, closing, correcting and reversing entries; classified financial statements; methods for locating and correcting errors; and plant and tangible assets (3 Credits).
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  • ACC 110: Principles of Accounting II

    3.00 Credits
    Lafayette College

    This course is a continuation of Principles of Accounting I with emphasis on accounting systems and controls; payroll systems; concepts and principles; partnership formation; income division and liquidation; corporate organization and operation; stockholders' equity; earnings and dividends; long-term liabilities and investments; departmental and branch accounting; and the manufacturing statement (3 Credits). Prerequisite: ACC 105
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  • ACC 205: Intermediate Accounting I

    3.00 Credits
    Lafayette College

    This course is a review of basic accounting principles and concepts and the accounting cycle from raw data to the basic financial statements. Special attention is given to a series of chapters describing in detail the problems relating to general accounting, valuation and presentation of cash, temporary investments, receivables, inventories, current liabilities and income taxes; the acquisition, use and retirement of land, buildings and equipment; and related problems in matching revenue and costs (3 Credits). Prerequisite: ACC 112
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  • ACC 210: Intermediate Accounting II

    3.00 Credits
    Lafayette College

    This course is a continuation of Intermediate Accounting I. The emphasis is on accounting principles as applied to depreciation and depletion; intangible assets; longterm investments and liabilities; stockholders' equity and related problems in matching revenue and cost; financial statement preparation; analytical processes; ratios and measurements, combined with funds-flow reporting from both complete and incomplete records (3 Credits). Prerequisite: ACC 205
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  • ACC 215: Federal Taxation

    3.00 Credits
    Lafayette College

    This course examines the Federal Income Tax Code and its application to individuals and business enterprises. A study is made of the requirements for filing tax returns and of the tax liability; taxable and non-taxable income; deductible expenses and losses; bases and determination of gains and losses; and related problems involving personal and business situations. Emphasis is placed on tax planning and preparation of various tax forms. Computerized tax preparation is also emphasized in this class (3 Credits). Prerequisite: ACC 105
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  • ACC 220: Managerial Accounting

    3.00 Credits
    Lafayette College

    This course introduces the business/accounting student to the field of Managerial Accounting. It serves as a follow-up course for students who have completed Accounting I and Accounting II. Designed as a three-credit course, it focuses on how accounting contributes to effective management while emphasizing the principles of cost accounting used by manufacturing and other businesses. Topics include job order and process costing systems, cost behavior, volume profit analysis, variable costing, budgeting, performance evaluation and decision making (3 Credits). Prerequisites: ACC 105, ACC 110 and ECO 105
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  • ACC 225: Introduction to Finance

    3.00 Credits
    Lafayette College

    ACC 225 introduces the business student to the basic financial principles, presents an overview of the financial decision-making process with emphasis on corporate structures and develops problem-solving skills unique to financial management. Topics include financial statement analysis, time value of money, bonds, stocks, risk and return, capital budgeting, cash flow estimation, cost of capital, dividends, financial planning and international financing. Financial calculator/spreadsheet software is used in problem solving (3 Credits). Prerequisites: ACC 105, ACC 110 and ECO 105
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  • AFS 230: Environmental Justice

    3.00 Credits
    Lafayette College

    This interdisciplinary course explores the intersection of social justice and environmental stewardship in an attempt to understand the various dimensions of the environmental justice movement and how it affects modern society. Students will be exposed to humanities, social sciences, and environmental science/engineering aspects relevant to the topic. Cross-listed with EP 230. Prerequisite: At least one college-level mathematics course and one college-level social science course Staff
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  • AFS 307: Black Social and Political Thought

    3.00 Credits
    Lafayette College

    This course examines the complexity of ideas of black leaders in Africa, the Caribbean, and the Americas, including Kwame Nkrumah, Julius Nyerere, Nelson Mandela, Marcus Garvey, George Padmore, W.E.B. DuBois, Martin Luther King, Malcolm X, Elijah Mohammed, and Jesse Jackson. Theories and thoughts presented both in scholarly formats and in nonformal fashion in everyday life are examined in a way that makes them not less powerful or rigorous but accessible. The course reflects diverse theoretical traditions such as Afrocentric philosophy, liberal and conservative thought, capitalist and Marxist social thought, sociology of knowledge, postmodernism, etc. Prerequisite: AFS 211 Staff
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