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ACCT 205: Principles of Financial Accounting
3.00 Credits
Holy Family University
Focus on underlying theory and current practice of financial accounting for the sole proprietorship. Includes fundamentals of the accounting process, analysis of transactions, and the preparation of financial statements. Enhances student’s ability to handle all aspects of accounting functions, including inventory control, depreciation, notes and accounts receivable, and control of cash. Students will utilize computerized spreadsheets to solve problems. Prerequisite: CMIS 103 or previous knowledge of computers.
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ACCT 205 - Principles of Financial Accounting
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ACCT 206: Principles of Managerial Accounting
3.00 Credits
Holy Family University
Focus on managerial accounting for partnerships and corporations in terms of organizational planning, control, and decision-making; covers corporate financing, cost concepts and behavior, budgeting, analytical performance, and appraisal ratios. Students will utilize computerized spreadsheets to solve problems. Prerequisite: ACCT 205.
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ACCT 206 - Principles of Managerial Accounting
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ACCT 307: Intermediate Accounting I
3.00 Credits
Holy Family University
Preparation and interpretation of complex accounting statements, in particular, assets, using contemporary reporting techniques. Study of financial statements as well as in-depth analysis of the individual components of statements, with specific emphasis on current FASB statements. Students will utilize computerized spreadsheets to solve problems. Prerequisite: ACCT 206.
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ACCT 307 - Intermediate Accounting I
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ACCT 308: Intermediate Accounting II
3.00 Credits
Holy Family University
Continued analysis of components of financial statements, in particular, liabilities and equity accounts; also, discussion of issues related to income measurement. Students will utilize computerized spreadsheets to solve problems. Prerequisite: ACCT 307.
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ACCT 308 - Intermediate Accounting II
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ACCT 315: Cost Accounting
3.00 Credits
Holy Family University
This course examines the use of financial information for planning, coordination, decision making and control. It investigates new areas of cost analysis including absorption and direct costing, job costing, activity based costing, process costing, variance analysis, segment reporting and capital budgeting.
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ACCT 315 - Cost Accounting
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ACCT 330: Financial Statement Analysis
3.00 Credits
Holy Family University
The course focuses on the analysis and use of financial statements. Areas of concentration include financial responsibility and ethics, comparative analysis between firms, risk and profitability analysis, use of ratios, cash flow analysis, quality of earnings, asset valuation, corporate valuation, forecasting of cash flows, and strategic financial analysis.
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ACCT 330 - Financial Statement Analysis
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ACCT 404: Auditing
3.00 Credits
Holy Family University
Theory of auditing and proper procedures necessary to apply generally accepted theory. Emphasizes concepts of ethics and responsibility in the accounting profession, internal control, and procedural tests. Students will work on team projects related to Big 4 firm case studies. Prerequisite: ACCT 308.
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ACCT 404 - Auditing
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ACCT 409: Advanced Accounting I
3.00 Credits
Holy Family University
Application of accounting principles to problems of partnerships, business combinations, consolidations, foreign branches, and subsidiaries. Students will utilize computerized spreadsheets to solve problems. Prerequisite: ACCT 308.
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ACCT 409 - Advanced Accounting I
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ACCT 410: Advanced Accounting II
3.00 Credits
Holy Family University
Study of accounting for fiduciaries, governmental, non-profit organizations and international businesses. Students will utilize computerized spreadsheets to solve problems. Prerequisite: ACCT 409.
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ACCT 410 - Advanced Accounting II
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ACCT 413: Introduction to Taxation
3.00 Credits
Holy Family University
Exposure to and application of basic tax law as applied to individuals. Emphasis on federal law. Also covers tax-saving ideas and planning. Students will utilize tax preparation software to solve problems. Prerequisite: ACCT 308.
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ACCT 413 - Introduction to Taxation
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