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ACCT 101: Financial Accounting
3.00 Credits
Saint Francis University
Introduction to the basic concept and techniques emphasizing the importance of accounting as a basis for decision-making by business people, investors and government officials and an analysis of business problems in which accounting issues are dominant elements. The basic structure of accounting systems and controls, working capital, accounting problems of the corporate entity, long term resources and depreciation, forms of business organization. Fall, Spring.
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ACCT 101 - Financial Accounting
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ACCT 102: Managerial Accounting
3.00 Credits
Saint Francis University
Use of accounting information as a tool for managerial decision-making, measurement and control of costs, cost-volume-profit analysis, budgeting, and performance analysis. Examination of accounting for manufacturing concerns, and the differences between external and internal reporting. Prerequisite: Accounting 101. Spring, Summer.
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ACCT 102 - Managerial Accounting
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ACCT 201: Intermediate Accounting I
3.00 Credits
Saint Francis University
A detailed review of the accounting process, including the conceptual framework of accounting. A comprehensive review of the statement of cash flows, financial reporting, and financial statement analysis. Theory of various balance sheet items examined in detail, including cash, receivables, and inventories. Prerequisite: Accounting 102, Fall.
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ACCT 201 - Intermediate Accounting I
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ACCT 202: Intermediate Accounting II
3.00 Credits
Saint Francis University
A comprehensive review of noncurrent operating assets, liabilities, long-term debt, capital accounts involving stock transactions, retained earnings and dividends. Investigation of complexities in revenue recognition. Classification criteria and accounting for operating and capital leases. Prerequisite: Accounting 201. Spring.
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ACCT 202 - Intermediate Accounting II
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ACCT 303: Advanced Accounting I
3.00 Credits
Saint Francis University
Advanced problems of partnerships and special sales transactions including consignments; installment sales; home office and branch accounting; price level changes; bankruptcy and receivership; fiduciary accounting and government accounting; parent and subsidiary accounting and consolidated statements. Prerequisite: Accounting 202. Fall, Spring.
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ACCT 303 - Advanced Accounting I
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ACCT 304: Advanced Accounting II
3.00 Credits
Saint Francis University
Advanced problems of partnerships and special sales transactions including consignments; installment sales; home office and branch accounting; price level changes; bankruptcy and receivership; fiduciary accounting and government accounting; parent and subsidiary accounting and consolidated statements. Prerequisite: Accounting 202. Fall, Spring.
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ACCT 304 - Advanced Accounting II
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ACCT 305: Cost Accounting
3.00 Credits
Saint Francis University
Methods and procedures for cumulation, control, and analysis of cost information. Emphasis on manufacturing concerns, including job order costing and process costing. Development of manufacturing standards, including analysis and disposition of variances. Prerequisite: Accounting 102. Fall.
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ACCT 305 - Cost Accounting
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ACCT 310: Accounting Information Systems
3.00 Credits
Saint Francis University
A study of the interrelated activities, documents, and technologies designed to collect accounting data, process it, and report financial information to a diverse group of internal and external decision makers in organizations.
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ACCT 310 - Accounting Information Systems
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ACCT 311: Forencis Accounting and Fraud
3.00 Credits
Saint Francis University
This course introduces the concepts and skills of fraud investigation and forensic accounting.
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ACCT 311 - Forencis Accounting and Fraud
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ACCT 398: Accounting Internship
3.00 - 15.00 Credits
Saint Francis University
The integration of classroom theory with practical work experience under which students have special periods of attendance at college and specific periods of employment, either full or part-time, with or without pay. Credit may vary from three to 15 credits, depending upon the internship, but no more than six credits may be counted toward major elective requirements, with additional credits counted as free electives. Open only to Accounting majors, with approval of the department chair and the Vice President for Academic Affairs. Fall, Spring, Summer.
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ACCT 398 - Accounting Internship
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