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ACC 100: Principles of Financial Accounting I
3.00 Credits
Felician College
This course is an introduction to the basic financial accounting principles. Its primary focus is the underlying theory related to the preparation of financial statements and there-fore encompasses basic accounting concepts and procedures and the development of ac-counting principles and practice. The course encompasses the determination, valuation, timing, and presentation of financial informa-tion. (every semester)
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ACC 100 - Principles of Financial Accounting I
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ACC 200: Principles of Managerial Accounting
3.00 Credits
Felician College
This course is designed for those concentrat-ing in accounting and business administration. The course provides a management emphasis to the study of cost behavior, determination, allocation and analysis for decision- making. Topics include job order and process costing; standard costing and variance analysis; incre-mental decision-making; operational and capi-tal budgeting. (fall) Prerequisites: ACC 100
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ACC 220: Principles of Financial Accounting II
3.00 Credits
Felician College
This course is a continuation of ACC 100 and is required for all those in the accounting con-centration. The course is a study of basic ac-counting principles and practices relating to financial statements, differences among busi-ness forms, and global accounting issues. The course also encompasses financial statement analysis and special purpose journals. (spring) Prerequisite: ACC 100
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ACC 220 - Principles of Financial Accounting II
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ACC 310: Intermediate Accounting I
3.00 Credits
Felician College
Examines generally accepted accounting prin-ciples as they relate to the perpetration of fi-nancial statements. Emphasis is placed on balance sheet valuations and their relationship to income determination. (fall) Prerequisites: ACC 220, FIN 300
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ACC 310 - Intermediate Accounting I
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ACC 320: Intermediate Accounting II
3.00 Credits
Felician College
Examines generally accepted accounting prin-ciples as they relate to the preparation and reporting of financial statements. Emphasis is placed on the valuation of long-term invest-ments and long-term liabilities and studies theaccounting for equity accounts and their rela-tionship to income determination. Includes coverage of pensions, leases and accounting for income tax. (spring) Prerequisite: ACC 310
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ACC 320 - Intermediate Accounting II
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ACC 330: Federal Taxation I
3.00 Credits
Felician College
This course introduces the student to the study of federal taxation. It is designed to provide explanation of the federal tax struc-ture as well as training in the application of the tax principles to specific problems. The emphasis is on personal income and small taxation. (fall) Prerequisites: ACC 200, ECON 200, FIN 300
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ACC 330 - Federal Taxation I
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ACC 340: Federal Taxation II
3.00 Credits
Felician College
This course introduces the student to the study of federal taxation. It is designed to provide explanation of the federal tax struc-ture as well as training in the application of the tax principles to specific problems. The emphasis is on partnerships, corporations and other special topics. (spring) Prerequisite: ACC 330
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ACC 340 - Federal Taxation II
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ACC 350: Contemporary Topics in Accounting
3.00 Credits
Felician College
This course is an in-depth study of selected topics in accounting and taxation designed to enhance understanding of these areas and their implications for society and business administration and finance. Emphasis is placed on current issues. Where possible, in-struction will incorporate the expertise of ac-counting professionals from the public, pri-vate and government sectors. Prerequisites: ACC 320 and ACC 340
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ACC 350 - Contemporary Topics in Accounting
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ACC 365: Managerial Accounting
3.00 Credits
Felician College
This module focuses on three levels of analy-sis and its effects upon the cost centers and profit centers. These areas are addressed as they relate to cost accounting, cost-volume-profit analysis and relevant costs for decision- making. Adult learners will be expected to apply concepts covered in earlier courses in accounting.
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ACC 365 - Managerial Accounting
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ACC 410: Accounting Problems and Practices
3.00 Credits
Felician College
This course is a study of accounting problems and approaches to solutions, including ethical situations that may be encountered by the professional accountant. Thus, the course re-views current accounting issues, various ac-counting pronouncements, and public expec-tations of the accounting profession. Prerequisite: ACC 320
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ACC 410 - Accounting Problems and Practices
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