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( 407for the fall semester,408 for the spring):
3.00 Credits
D'Youville College
This course provides an introduction to research. While it is expected that most participants will be students majoring in chemistry, sufficiently motivated and prepared students from all majors can be admitted. Students will work on experimental projects under the individual supervision of a faculty member. Prerequisites: Third- or fourth-year chemistry major students or by permission of instructor
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( 407for the fall semester,408 for the spring) -
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ACC 212: Principles of Accounting II
3.00 Credits
D'Youville College
This course explores theory and applies accounting principles mastered in ACC 211 and accounting for general partnerships and corporations. It also deals with managerial accounting, including accounting cycles, cost analysis, and budgeting. Prerequisite: ACC 211
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ACC 212 - Principles of Accounting II
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ACC 311: I ntermediate Accounting I
3.00 Credits
D'Youville College
This is a detailed study of financial statement items and special corporation problems. Problems emphasize analytical approaches to typical accounting situations and approved methods for full disclosure of financial information. Prerequisite: ACC 212
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ACC 311 - I ntermediate Accounting I
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ACC 312: I ntermediate Accounting II
3.00 Credits
D'Youville College
This course explores applications of the current standards of theory and policy to areas of earnings per share, income taxes, liabilities, investments, statement analysis and comparisons. Prerequisite: ACC 311
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ACC 312 - I ntermediate Accounting II
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ACC 321: T ax Accounting
3.00 Credits
D'Youville College
This course studies the various individual income tax laws with special emphasis on current regulations. Students practice in the preparation of tax returns. Prerequisite: ACC 212
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ACC 321 - T ax Accounting
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ACC 322: C ost Accounting
3.00 Credits
D'Youville College
This course explores major cost systems in depth, including job, process and operations costing systems, standard cost systems and flexible budgets, and the income effects of alternative product costing methods. Special topics also covered include cost allocation techniques; spoilage, waste and scrap treatment; and the role of cost accounting in professional CPA and CMA exams. Prerequisite: ACC 212; Offered in the fall semester.
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ACC 322 - C ost Accounting
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ACC 389-90: Special Topics in Accounting
3.00 Credits
D'Youville College
This is a seminar in a topic related to the field of accounting. A subtitle indicates the specific content of the course. Prerequisite: ACC 311 or permission of the instructor; Offered as needed.
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ACC 389-90 - Special Topics in Accounting
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ACC 401: A uditing
3.00 Credits
D'Youville College
This introduction to the theory, practice and ethics of independent auditors includes discussion and application of the statements on auditing standards of the American Institute of Certified Public Accountants. Prerequisite: ACC 312; Offered in the spring.
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ACC 401 - A uditing
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ACC 402: Managerial Accounting
3.00 Credits
D'Youville College
The course is designed to acquaint the student, who is not an accounting major with the kinds of accounting information managers need, the source and availability of this information, and the interpretation and utilization of this information in carrying out the managerial functions in an organization. Prerequisite: Senior-level or permission of the instructor, not open to accounting majors
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ACC 402 - Managerial Accounting
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ACC 403: Accounting Theory and Application
3.00 Credits
D'Youville College
Students study via the case method of specialized areas of accounting. Accounting theory and tax questions are an integral part of this course. Although the course is not designed specifically as review for the CPA exam, instructors utilize selected problems and cases from previous exams for study, thereby benefiting students who wish to sit for the exam. Prerequisites: ACC 321, 322, LAW 303, 304; Offered as needed.
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ACC 403 - Accounting Theory and Application
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