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ACCT 370: Accounting Information Systems
3.00 Credits
Siena College
An introduction to accounting information systems and their roles in the accounting environment. Systems covered include manual accounting, computerized accounting and Internet electronic commerce applications. Emphasis is upon developing students' abilities to understand the processing of accounting data and the controls that are necessary to assure accuracy and reliability of the data processed by the accounting system. Prequisite: ACCT-300. Lab Fee. (ATTR:BUS)
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ACCT 400: Advanced Accounting
3.00 Credits
Siena College
Continued study of financial accounting theory and practice in selected areas of accounting such as accounting for partnerships and accounting for complex corporate units and multinational enterprises. Lab problems required. Prerequisite:ACCT-305. Lab fee. (ATTR: BUS)
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ACCT 400 - Advanced Accounting
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ACCT 410: Current Accounting Topics
3.00 Credits
Siena College
Study of specialized accounting topics and issues such as the conceptual framework of accounting, changing price levels, forecast and projections, fiduciary accounting, interim and segment reporting, disclosures, and the standard-setting process. Emphasis is on current pronouncements and the researching of accounting issues. Lab problems required. Prerequisite: ACCT-400. Lab fee. (ATTR: BUS)
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ACCT 410 - Current Accounting Topics
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ACCT 420: Not- For- Profit Accounting
3.00 Credits
Siena College
An introduction to the accounting principles and practices of government and not-for-profit organizations.The course considers fund accounting principles and the unique financial reporting problems important to entities operating within the non-profit area: state and local government, colleges and universities, hospitals, health and welfare agencies, churches and other organizations. Lab problems required. Prerequisite:ACCT-305. Lab fee. (ATTR: BUS)
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ACCT 420 - Not- For- Profit Accounting
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ACCT 430: Auditing
3.00 Credits
Siena College
The course will emphasize concepts and principles that enable the student to understand the philosophy and environment of auditing and assurance services. It is an overview of the public accounting profession and the Generally Accepted Auditing Standards utilized by the profession in reporting on the financial statements of enterprises. Prerequisites:ACCT- 350 and ACCT-400. (ACCT-400 may be taken concurrently withACCT-430.) Lab fee. (ATTR: BUS)
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ACCT 440: Taxation II
3.00 Credits
Siena College
This course presents the taxation of corporations and its effects on their shareholders. Special tax provisions related to sub-chapter S corporations and partnerships and various aspects of IRS administration and tax practice are included. New York State taxation of corporations and partnerships will be integrated with the presentation. Prerequisites: ACCT- 305 and ACCT-340. Lab fee. (ATTR: BUS)
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ACCT 440 - Taxation II
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ACCT 450: Accounting for Administrative Control
3.00 Credits
Siena College
An in-depth study of the principles and objectives of the techniques and theories used in managerial accounting.Topics such as capital budgeting; variance analysis; cost allocation; management control systems and quantitative techniques for planning and control will be discussed. Lab problems required. Prerequisite: ACCT-305 and ACCT-350. Lab fee.(ATTR: BUS)
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ACCT 450 - Accounting for Administrative Control
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ACCT 460: Internal and Performance Auditing
3.00 Credits
Siena College
This course will examine the common body of knowledge needed by internal auditors. Emphasis is placed on the tools and techniques used to assess the economy, efficiency, effectiveness and results of management activity as they are used in government, not-for-profit agencies and the private sector. Prerequisite:ACCT-305. Lab fee. (ATTR: BUS)
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ACCT 460 - Internal and Performance Auditing
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ACCT 462: Fraud and Forensic Accounting
3.00 Credits
Siena College
The course will discuss what constitutes a fraud, how frauds can be committed, how frauds can be uncovered, and some actions accountants and business executives can take to minimize frauds occurring in their organizations.This upper level accounting elective is designed as a seminar. Students must have senior status. (ATTR: BUS)
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ACCT 462 - Fraud and Forensic Accounting
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ACCT 470: Accounting Systems and Data Processing
3.00 Credits
Siena College
An up-to-date and comprehensive treatment of the aspects of accounting systems building with appropriate emphasis on data for decision making.The interrelationships of the functions of recording, processing, and analysis, using the principles of good systems building, are blended with the manual and automated devices. Laboratory required. Prerequisite: ACCT-300. Lab fee. (ATTR: BUS)
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ACCT 470 - Accounting Systems and Data Processing
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