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ACCOUNTING 101: Introductory Financial Accounting
3.00 Credits
Saint Joseph's College of Maine
Financial accounting with emphasis on knowledge required for completion of the accounting cycle, including income measurement and financial statement preparation, accounting for current and plant assets, current and long-term liabilities, stockholders' equity, cash flows and financial statement analysis.
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ACCOUNTING 101 - Introductory Financial Accounting
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ACCOUNTING 102: Introductory Managerial Accounting
3.00 Credits
Saint Joseph's College of Maine
This course serves as an introduction to the internal uses of accounting information, specifically focusing on various cost accounting methods.
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ACCOUNTING 102 - Introductory Managerial Accounting
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ACCOUNTING 203-204: Intermediate Accounting
6.00 Credits
Saint Joseph's College of Maine
An investigation into the form and theory of financial statements with emphasis on the theory and practice of accounting for assets, liabilities and corporate capital accounts. Theory and techniques of recognizing revenues and expenses, including the time value of money are studied as the various assets and liabilities are covered. Familiarity with current events in the financial world is required for intelligent class discussion.
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ACCOUNTING 203-204 - Intermediate Accounting
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ACCOUNTING 305: Business Law
3.00 Credits
Saint Joseph's College of Maine
This course is designed to acquaint the student with those phases of law most frequently met in business. The selected areas of study include contracts, negotiable instruments, agency sales, partnerships, corporations, property and torts.
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ACCOUNTING 305 - Business Law
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ACCOUNTING 307: Cost Accounting
3.00 Credits
Saint Joseph's College of Maine
A study of the basic terminology, concepts, and techniques of cost determination. Job order, process, and standard cost systems are explored through the medium of problems.
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ACCOUNTING 307 - Cost Accounting
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ACCOUNTING 308: Advanced Cost Accounting
3.00 Credits
Saint Joseph's College of Maine
This course is designed to familiarize the student with analytical interpretation of cost data. The areas of budgetary controls, direct costing, cost-volume relationships, and variance analysis are given special consideration. Prerequisite: ACC 307.
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ACCOUNTING 308 - Advanced Cost Accounting
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ACCOUNTING 309-310: Advanced Accounting
6.00 Credits
Saint Joseph's College of Maine
Advanced partnership accounting problems and special transactions resulting from foreign currency translations are considered. Special emphasis is placed on the preparation of consolidated statements of financial condition and income. Consideration is also given to statements required of fiduciaries and to governmental accounting problems, as well as the statement of cash flow.
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ACCOUNTING 309-310 - Advanced Accounting
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ACCOUNTING 312: Accounting Information Systems
3.00 Credits
Saint Joseph's College of Maine
An overview of accounting information systems and the rapidly-growing area of information systems consulting and systems installation. Course will cover the principal characteristics and functions of accounting information systems, internal controls, network security issues and database design considerations. Course will also make use of appropriate technologies including general ledger and database software.
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ACCOUNTING 312 - Accounting Information Systems
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ACCOUNTING 390: Internship
3.00 - 9.00 Credits
Saint Joseph's College of Maine
This course is designed to allow qualifying students to actually work off campus for a professional accounting firm. These students apply the technical skills acquired in prior accounting courses to the actual accounting situations of the firm's clients. The student is also expected to act professionally in social situations with firm and client personnel. The Core program, with its emphasis on current events, ethics, and values, should allow the student to assume this responsibility with ease. Achievement will be based upon the periodic and final written reports of the intern and an evaluation of performance by the firm.
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ACCOUNTING 390 - Internship
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ACCOUNTING 411: Auditing
3.00 Credits
Saint Joseph's College of Maine
This course recognizes that dependable financial information is essential to the very existence of our society. The need for independent auditors to attest to the basic financial statements follows from this recognition. Professional competence and integrity as an auditor is developed in the student through exposure to the theory and techniques applied in an audit.
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ACCOUNTING 411 - Auditing
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