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ACC 213: Accounting Principles I
3.00 Credits
York College
3 hours credit, fall An introduction to accounting principles and to the process of recording financial data and preparing periodic financial statements. Accounting for the sole proprietorship, for a merchandising firm, and payroll are emphasized.
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ACC 213 - Accounting Principles I
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ACC 223: Accounting Principles II
3.00 Credits
York College
3 hours credit, spring A continuation of its prerequisite 213. Places particular emphasis on partnership accounting and corporation accounting. The student is introduced to analyzing and interpreting financial statements, budgeting and cost accounting.
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ACC 223 - Accounting Principles II
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ACC 303: Accounting Internship
3.00 Credits
York College
3 hours credit, on demand Provides students with an opportunity for practical application under the direct supervision of a certified public accountant in an accounting firm. Prospective interns are screened by the department and supervising employer. Co-/Pre-requisite: ACC 313 or consent of department's intern coordinator.
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ACC 303 - Accounting Internship
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ACC 313: Intermediate Accounting I
3.00 Credits
York College
3 hours credit, fall General objectives and principles of financial accounting with emphasis on accounting for assets and statement presentation. Special consideration is given to the Financial Accounting Standards Board conceptual framework. Prerequisite: 223.
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ACC 313 - Intermediate Accounting I
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ACC 323: Intermediate Accounting II
3.00 Credits
York College
3 hours credit, spring A continuation of its prerequisite 313. Study of generally accepted accounting principles related to liabilities and capital, financial statement analysis, statement of changes in financial position, price level accounting, and leasing transactions.
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ACC 323 - Intermediate Accounting II
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ACC 333: Accounting Information Systems for Management
3.00 Credits
York College
3 hours credit, fall, crosslisted as CIS 333. A comprehensive study of organizational needs for information and an introduction to the integrated management information system. Information is studied as an organizational resource. Concepts underlying the analysis, design, use, control, and audit of accounting information systems will be studied. The class will look at several examples of accounting systems, and each student will get an in-depth look at one system. Emphasis is placed on current issues and developments in the field. Pre-requisites: ACC 223 and BUS 282; Co-/pre-requisite: BUS 272.
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ACC 333 - Accounting Information Systems for Management
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ACC 353: Cost Accounting I
3.00 Credits
York College
3 hours credit, fall A study of accounting practices relating to manufacturing operations. Topics include job order, process accounting, standard cost systems, break-even analysis, variances, cost-volume-profit analysis, and budgeting. Prerequisite: 223.
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ACC 353 - Cost Accounting I
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ACC 413: Advanced Financial Accounting I
3.00 Credits
York College
3 hours credit, odd years, fall Accounting for alternative forms of business expansion with emphasis on consolidated statements. Topics include partnerships, business combinations, consolidated financial statements, foreign operations, and segment reporting. Prerequisite: 223.
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ACC 413 - Advanced Financial Accounting I
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ACC 423: Fundamentals of Auditing
3.00 Credits
York College
3 hours credit, spring Study of auditing theory and procedures. The nature of auditing, internal control systems, auditing techniques and evidence, audit working papers and reports, and professional ethics and independence are emphasized. Prerequisite: 223.
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ACC 423 - Fundamentals of Auditing
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ACC 433: Income Tax I
3.00 Credits
York College
3 hours credit, odd years, fall Study of federal income tax law and procedures primarily as they pertain to individuals. Topics include gross income, exclusions, personal and business deductions and credits, preparation of tax returns, and tax planning under current law. Prerequisite: 223.
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ACC 433 - Income Tax I
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