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ACC 1050: Financial Accounting
3.00 Credits
Mount Saint Mary College
The development of fundamental principles of accounting. Emphasis is placed on the recording and reporting of financial activities of economic entities.
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ACC 1050 - Financial Accounting
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ACC 1060: Managerial Accounting
3.00 Credits
Mount Saint Mary College
Emphasis is on developing and interpreting accounting information used by management in the daily operation of a business. Topics include financial statement analysis, measuring cost, value chain, and cost-volume-profit analysis. Prerequisite: ACC 1050.
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ACC 1060 - Managerial Accounting
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ACC 2010: Intermediate Accounting I
3.00 Credits
Mount Saint Mary College
In-depth study of the evolution of accounting theory and practice, encompassing the whole accounting process, all financial statements with emphasis on cash, receivables, inventories- cost, valuation, control, plant and equipment- depreciation, depletion, intangible assetsvaluations. Prerequisite: ACC 1060.
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ACC 2010 - Intermediate Accounting I
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ACC 2020: Intermediate Accounting II
3.00 Credits
Mount Saint Mary College
Encompasses corporate accounting, emphasizing capital structure-stock contributions, stock dividends and rights, retained earnings, treasury stock, as well as fund flows and fair value and price level accounting. Prerequisite: ACC 2010.
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ACC 2020 - Intermediate Accounting II
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ACC 3030: Auditing
3.00 Credits
Mount Saint Mary College
A fundamental analysis of auditing and its contribution to financial reporting with primary emphasis upon the independent public accountant’s attest function. The application of audit tools (e.g., systems flowcharting, statistical sampling and EDP) is integrated with the coverage of audit working papers. Prerequisites: ACC 2010 and MTH 2070.
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ACC 3030 - Auditing
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ACC 3040: Federal Income Tax
3.00 Credits
Mount Saint Mary College
A study of the federal income taxation, the tax codes and regulations and its application to accounting and business decisions. Prerequisite: ACC 2020.
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ACC 3040 - Federal Income Tax
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ACC 3061: Computer Applications in Accounting and Business
3.00 Credits
Mount Saint Mary College
This course will introduce students to the many applications of commercially available software in a business environment. Accounting and business uses of Microsoft Excel, Microsoft PowerPoint, Microsoft Access, Microsoft Publisher, and an accounting program will be explored. Prerequisites: ACC 1050 and ACC 1060.
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ACC 3061 - Computer Applications in Accounting and Business
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ACC 3070: Accounting for Managerial Decisions and Control
3.00 Credits
Mount Saint Mary College
Identification and application of accounting control structures and processes to assure that resources are obtained and used efficiently and effectively in the accomplishment of organizational objectives. Examines the measurement of costs, the compilation of data, and quantitative techniques used in decision-making. Prerequisite: ACC 2020.
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ACC 3070 - Accounting for Managerial Decisions and Control
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ACC 3140: Fraud and White-collar Crime
3.00 Credits
Mount Saint Mary College
This course is designed to give students an understanding of the elements of white-collar crime as compared to street crime. Categories of whitecollar crime include crimes of fraud, offenses against public administration and regulatory offenses. The course explores the nature and extent of white-collar crime in modern society. ACC 1060 is recommended.
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ACC 3140 - Fraud and White-collar Crime
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ACC 4020: Contemporary Accounting Theory
3.00 Credits
Mount Saint Mary College
A study of contemporary accounting theory, research studies, statements, opinions and standards. Selected accounting topics will be treated to complement the program as a whole. Prerequisite: permission of chair.
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ACC 4020 - Contemporary Accounting Theory
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