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ACCT 292: InternshipinAccounting
1.00 - 3.00 Credits
Shepherd University
A form of independent study which integrates classroom study with supervised work experience. The primary focus is upon the experience and skills learned. Internships generally last no longer than a semester. Interns are not employees of the sponsoring company. Prerequisite: ACCT 202.
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ACCT 305: ManagerialAccounting
3.00 Credits
Shepherd University
Techniques of interpreting accounting, financial, and statistical data for use in management decision-making. Topics include financial reporting for internal and external use; measurement and interpretation of cost data; capital budgeting; budgets as a means of management control; and financial statement analysis. Prerequisite: ACCT 202.
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ACCT 329: IntermediateAccountingI
3.00 Credits
Shepherd University
An in-depth study of the principles, concepts, and theory underlying published financial statements. Emphasis is placed upon the components of these statements and the limitations involved in their preparation. Prerequisite: ACCT 202.
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ACCT 329 - IntermediateAccountingI
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ACCT 330: IntermediateAccountingII
3.00 Credits
Shepherd University
A continued in-depth study of published financial statements. Emphasis is placed upon principles and pronouncements established by authoritative bodies as it applies to equity accounts, tax allocation, inflation accounting, accounting changes, and correction of errors. Prerequisite: ACCT 329.
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ACCT 331: IntermediateAccountingIII
3.00 Credits
Shepherd University
A continued in-depth study of financial reporting issues including, but not limited to, long-term requirements in accounting for pensions and leases, cash flows, financial statement analysis, reporting changes, and inflation effects. Prerequisite: ACCT 330.
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ACCT 335: IncomeTax
3.00 Credits
Shepherd University
A study of the Internal Revenue Code and regulations relating to individuals, partnerships, and corporations. Prerequisite: ACCT 202.
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ACCT 336: CostAccounting
3.00 Credits
Shepherd University
The economic, industrial engineering, and managerial aspects of cost accounting including process, job order, and standard cost systems. Prerequisites: ACCT 202 and BADM 224.
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ACCT 336 - CostAccounting
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ACCT 337: VolunteerIncomeTaxAssistance
1.00 Credits
Shepherd University
Students prepare state and federal income tax returns on a volunteer basis. This is a program (VITA) sponsored through the Internal Revenue Service. Returns are prepared for the elderly and those individuals who cannot afford to go to a paid tax preparer.
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ACCT 392: CooperativeEducationinAccounting
1.00 - 6.00 Credits
Shepherd University
A form of independent study which integrates classroom study with paid, planned, and supervised work experience in the public and private sectors. Students are exposed to the reality of the work world beyond the boundaries of the campus, enhancing their self-confidence and career direction. Co-op students are employees of the sponsoring company and earn a salary and University credit. Generally, sponsoring employers seek upperclassmen with knowledge and background in the discipline. Maximum of three credit hours may be used as accounting elective credit by majors only. Prerequisite: ACCT 329.
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ACCT 401: Computer-basedAccounting
3.00 Credits
Shepherd University
This course employs general purpose accounting software and requires the student to design, implement, and utilize an accounting system. Prerequisite: ACCT 331, 335.
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