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ACCT 179: Experimental
3.00 Credits
Millersville University of Pennsylvania
Experimental course in Accounting.
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ACCT 179 - Experimental
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ACCT 279: Experimental
3.00 Credits
Millersville University of Pennsylvania
Experimental Course in Accounting
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ACCT 279 - Experimental
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ACCT 302: Organizations and Transactions
3.00 Credits
Millersville University of Pennsylvania
Continuation of BUAD 202. Includes such topics as consumer law, debtor-creditor law, secured transactions, bankruptcy, forms of business organization, securities regulation, antitrust, labor-management relations, employment discrimination, environmental law, international business, wills and trusts. Recommended for students studying for the CPA exam, or for business students who wish to broaden their knowledge of the legal environment of business. Counts as a business administration departmental elective, or as an accounting elective in the accounting option.
Prerequisite:
BUAD 202.
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ACCT 302 - Organizations and Transactions
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ACCT 361: Intermediate Accounting 1
3.00 Credits
Millersville University of Pennsylvania
Financial statement preparation with special attention to revenue recognition and asset valuation. Emphasis on generally accepted accounting principles and accounting theory. Students will develop a familiarity with the official pronouncements.
Prerequisite:
C- or higher in BUAD 162.
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ACCT 361 - Intermediate Accounting 1
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ACCT 362: Intermediate Accounting 2
3.00 Credits
Millersville University of Pennsylvania
Examination of generally accepted accounting principles as they apply to long term liabilities and equity. This course is a continuation of Intermediate Accounting I. Includes issues of current interest. Selected readings from pronouncements.
Prerequisite:
C- or higher in BUAD 341 and ACCT (formerly BUAD) 361.
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ACCT 362 - Intermediate Accounting 2
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ACCT 363: Accounting Information System
3.00 Credits
Millersville University of Pennsylvania
Special emphasis on current problems and issues using small business accounting software.
Prerequisite:
C- or higher in ACCT (formerly BUAD) 361.
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ACCT 363 - Accounting Information System
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ACCT 364: Cost Accounting
3.00 Credits
Millersville University of Pennsylvania
Investigates cost accounting techniques such as budgeting, accounting controls, standard cost, operation evaluation techniques, variance analysis and performance analysis. The role of cost accounting in profit planning and decision making is examined.
Prerequisite:
C- or higher in BUAD 162, 206 (formerly 306).
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ACCT 364 - Cost Accounting
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ACCT 365: Not-For-Profit Accounting
3.00 Credits
Millersville University of Pennsylvania
A review of fund accounting, application of fund accounting to nonprofit organizations such as state and local governments and health care institutions.
Prerequisite:
BUAD 161.
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ACCT 365 - Not-For-Profit Accounting
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ACCT 366: Federal Income Tax 1
3.00 Credits
Millersville University of Pennsylvania
Study of federal income tax laws as they relate to individuals and businesses. Topics include gross income, deductions, basis, gains and losses and tax computations. Students are introduced to tax research techniques and applications.
Prerequisite:
C- or higher in both BUAD 162 and 202.
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ACCT 366 - Federal Income Tax 1
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ACCT 367: Federal Income Tax 2
3.00 Credits
Millersville University of Pennsylvania
Study of corporate, S Corporations and partnership taxation. Topics include corporate organization, distribution, reorganization, accumulated earnings, S elections, partnership formation, operation, and transfers. Introduction to estate planning and wealth accumulation.
Prerequisite:
ACCT (formerly BUAD) 366.
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ACCT 367 - Federal Income Tax 2
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