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Course Criteria
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3.00 Credits
An introduction to the theory and fundamental concepts of the financial reporting process in modern business organizations. The course focuses on the accrual method of accounting and an introduction to GAAP theory. Topics covered include analyzing and recording business transactions, periodic determination of income and financial position, and preparation and understanding of financial statements.
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3.00 Credits
A continuation of Financial Accounting I with a more detailed study of the components of financial statements with greater emphasis on the presentation of financial information to external users in the framework of the corporate form of entity.
Prerequisite:
ACC 0100
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3.00 Credits
A course that focuses on providing information to managers through the use of internal applications of accounting. Topics include job-order costing, process costing, cost-volume-profit relationships, variable costing, profit planning, standard costing, flexible budgets, and overhead analysis.
Prerequisite:
ACC 0101
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3.00 Credits
An in-depth analysis and study of generally accepted accounting principles and their application. Students are exposed to the components of and relationships among the balance sheet, income statement, and statement of cash flows. There is a strong emphasis on current professional pronouncements and topical issues.
Prerequisite:
ACC 0101
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3.00 Credits
A continuation of the in-depth study of accounting principles and practices (begun in ACC-0210) with emphasis on profit determination and valuation of capital, intangible assets, liabilities, and stockholders' equity. Emphasis on the statement of cash flows, equity measurement, and financial statement analysis.
Prerequisite:
ACC 0210
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3.00 Credits
A study of the Generally Accepted Auditing Standards employed in the audit of financial statements. Internal control procedures and applications are examined as a foundation for the evaluation of a company's reporting process. Topics covered include the professional standards governing the profession, the auditor's legal responsibilities, fraud and applicable case law, and government regulation. Auditing techniques including use of statistical sampling, technology and procedural testing, and components of audit risk and testing.
Prerequisite:
ACC 0220
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3.00 Credits
An introduction to the income tax theory, law, and application. Study includes determination of gross income, taxable income, deductions, gains and losses, and tax liability. Emphasis is on individual tax planning and preparation of tax returns. Business and accounting majors, juniors, and seniors.
Prerequisite:
ACC 0201
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3.00 Credits
A study of the theories and methodologies used in specialized areas of accounting. Topics to be covered include the role of the SEC, accounting theory updates, partnership accounting, accounting for leases, pension accounting, fund accounting concepts for both governmental units and not-for-profit institutions, and an introduction to consolidation theory.
Prerequisite:
ACC 0210 ACC 0220
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3.00 Credits
A survey of western visual culture from prehistory through the Middle Ages, in architecture, sculpture, painting, and minor arts. Class lecture and discussion will be integrated with visits to area museums, such as the University of Pennsylvania Museum of Archeology and Anthropology, the Philadelphia Museum of Art, and/or New York's Metropolitan Museum of Art, to view art of the ancient through medieval world.
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3.00 Credits
A survey of architecture, painting, sculpture, and minor arts, from the 12th century Gothic through the mid to late nineteenth century. Class lecture and discussion will be integrated with visits to museums, such as: Glencairn Museum and Bryn Athyn's New Church, the Philadelphia Museum of Art, and/or New York's Metropolitan Museum of Art, Museum of Modern Art and The Cloisters. During designated semesters, this course will have a travel/study component, featuring an eight day experience in Florence, Rome, and Paris, to trace the visual culture of the fifteenth through nineteenth centuries in architecture, painting, sculpture, and minor arts. Visits to the major monuments and museums in these cities will accompany lecture/discussion on site.
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