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ACC 03210: Principles of Accounting I
3.00 Credits
Rowan University
This course includes accounting theory and practice in the analysis of business transactions and the recording of business data; complete accounting cycle; interpretation of financial data for sole proprietorship, partnerships, corporations and public agencies.
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ACC 03211: Principles of Accounting II
3.00 Credits
Rowan University
Prerequisites: ACC 03210 This course includes accounting theory and practice applied to corporations and public agencies; budgeting and estimating; analysis and comparison of cost and financial data.
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ACC 03300: Supervised Internship in Accounting
3.00 Credits
Rowan University
Prerequisites: ACC 03310, and 57 Credits Required This course includes accounting field experience in government, industry or non-profit organizations. Interns are given assignments that prepare them for productive employment upon graduation. The learning process is monitored by an Accounting faculty member.
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ACC 03310: Intermediate Accounting I
3.00 Credits
Rowan University
Prerequisites: ACC 03211, and 57 Credits Required This course includes a review of the accounting process, the preparation of each of the financial statements; i.e., Statement of Financial Position, Statement of Income, Statement of Changes in Owner's Equity, and Statement of Changes in Financial Position, and the specific principles related to the accounting for current assets, with particular emphasis on inventory. A special section is devoted to the time value of money as related to accounting.
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ACC 03311: Intermediate Accounting II
3.00 Credits
Rowan University
Prerequisites: ACC 03310 and 57 Credits Required This course includes the accounting principles related to investments, operating assets, current and long-term liabilities and owner's equity accounts. In addition, special topics cover accounting for leases, pensions and current value accounting.
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ACC 03316: Concepts in Federal Taxation
3.00 Credits
Rowan University
Prerequisites: ACC 03310 and 57 Credits Required This course presents an overview of the Federal Tax System in a conceptual framework with emphasis on transactions common to all entities. It exposes students to taxation and its interrelationship between individuals, corporations, partnerships and other business entities. Students will review recent tax legislation and will gain experience in research and preparation of tax returns in a manual and computerized environment.
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ACC 03320: Accounting Information Systems
3.00 Credits
Rowan University
Prerequisites: ACC 03310 and CS 01200 The course is designed to give the accounting student an introduction to the concepts and tools related to the use, development, and adaptation of computer-based accounting information systems. The course will emphasize information system analysis and design, internal controls, and technology of accounting systems. Students will gain hands-on experience with a commercial accounting software system throughout the course.
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ACC 03326: Cost Accounting
3.00 Credits
Rowan University
Prerequisites: ACC 03211 and 57 Credits Required This course deals with techniques and systems used for internal control. It views the cost accounting system as the connecting link between planning and control functions of management. Topics include: cost accumulation procedures; job order and process cost accounting cycles; variance analysis; maser and flexible budgets; cost-volume-profit analysis; and transfer pricing.
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ACC 03328: Entrepreneurial Accounting
3.00 Credits
Rowan University
Prerequisites: ACC 03211 or ACC 03405 This course provides students with the accounting and financial tools essential for effective decision-making in starting and managing small to mid-sized businesses. It focuses on the measurement and evaluation of financial performance, effective cash management techniques, internal control concepts, good decision-making for growth and long-term solvency of the business. A hands on, project based learning experience is emphasized to integrate the various financial tools and to assist student in applying what they learn.
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ACC 03330: Selected Topics in Accounting
3.00 Credits
Rowan University
Prerequisites: ACC 03310 Students will investigate new areas and developments in theory, research, and practice of accounting. Specialized topics will vary each semester. The topics will be determined by the department and the instructor teaching the course. Course activities include in-depth study of selected topics, case analysis, and research.
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