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ACCT 210: and ACCT 310:Intermediate Financial Accounting I & II
3.00 Credits
Gannon University
3 credits for ACCT 210, Fall 3 credits for ACCT 310, Spring An in-depth investigation of accounting theory and practice through an examination of major financial statement accounts. Specific topics include a study of the conceptual framework of accounting, income determination, reporting, accounting for leases and pensions, financial statement presentation, and evaluation of sustainable and transitory earnings components. Prerequisites: BCOR 201 Financial Accounting for ACCT 210 Prerequisites: ACCT 210 Intermediate Financial Accounting I for ACCT 310
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ACCT 210 - and ACCT 310:Intermediate Financial Accounting I & II
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ACCT 302: Intermediate Managerial Accounting
3.00 Credits
Gannon University
3 credits, Fall A course devoted primarily to understanding accounting concepts related to creating and interpreting information in manufacturing and service organizations to facilitate management decisions and control. Topical coverage includes: job order costing, standard costing, costs of spoilage, scrap, and rework, cost of quality, operations and project costing, and cost allocation techniques. Prerequisites: BCOR 202
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ACCT 302 - Intermediate Managerial Accounting
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ACCT 331: Income Taxes
3.00 Credits
Gannon University
3 credits, Fall A detailed study of the Federal Income taxation of individuals. This course includes an introduction to income tax research and places an emphasis on effective tax planning. Prerequisite: BCOR 201
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ACCT 331 - Income Taxes
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ACCT 350: Accounting Information Systems
3.00 Credits
Gannon University
3 credits, Spring A theoretical and practical discussion of the process and procedures for accounting information systems analysis, design, and implementation with emphasis on the organizational decision- making inherent in a broad range of computerized systems applications. A computer lab is included to examine an automated accounting system. Prerequisite: BCOR 202 Managerial Accounting or permission of instructor
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ACCT 350 - Accounting Information Systems
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ACCT 360: Legal Environment of Business II
3.00 Credits
Gannon University
3 credits, Fall A study of the nature and sources of law; a study of agencies, partnerships, corporations, uniform commercial code topics including sales contracts, negotiable instruments and secured transactions as well as other areas of the law related to business transactions, bankruptcy, trusts, and estates. Prerequisite: BCOR 203
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ACCT 360 - Legal Environment of Business II
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ACCT 370: Applied Ethical Reasoning in Accounting
3.00 Credits
Gannon University
3 credits, Spring This course is a study of ethical and moral reasoning in the accounting profession, with attention both to law and personal choice. Using the notion of "virtue", it explains how the code of ethics for accountants follows from the distinctive role that accountants play in society. It illustrates these ideas through case studies. Prerequisite: MGMT 360
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ACCT 370 - Applied Ethical Reasoning in Accounting
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ACCT 375: Organizational Internship
1.00 - 3.00 Credits
Gannon University
1-3 credits Selected students will be able to spend a period of time (50 hours per credit hour) working as an Intern with a local organization. During this period the student will maintain a journal, will meet regularly with a faculty member, and with a supervisor to provide continuing evaluation of quality and progress of the student's work. At the conclusion of the experience the student will submit a paper to the supervisor and faculty member and make an oral presentation. Prerequisite: Junior who has permission of the department and the cooperating organization.
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ACCT 375 - Organizational Internship
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ACCT 385: Accounting Information Systems Technology Sessions
1.00 - 3.00 Credits
Gannon University
1-3 credits, Spring This session includes computer exercises that complement ACCT 350.
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ACCT 385 - Accounting Information Systems Technology Sessions
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ACCT 402: Advanced Managerial Accounting
3.00 Credits
Gannon University
3 credits, Spring An expanded view of managerial accounting. The course will cover planning and control of business operations with strong emphasis on management decision making. Coverage will include both quantitative and non-quantitative aspects of decision making. The course will focus on the interrelationship of employee incentives, motivation, behavior, and business ethics. Prerequisite: ACCT 302
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ACCT 402 - Advanced Managerial Accounting
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ACCT 410: Advanced Financial Accounting
3.00 Credits
Gannon University
3 credits, Fall Accounting for partnerships, home office and branch accounting, parent and subsidiary accounting, consolidation and mergers, foreign transactions and translations, and government and non-profit accounting. Prerequisite: ACCT 310 Intermediate Financial Accounting II
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ACCT 410 - Advanced Financial Accounting
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