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ACC 210: Introduction to Accounting
3.00 Credits
Rider University
3 credits A conceptual introduction to basic accounting principles and financial statements. Consideration is given to accounting for merchandising concerns, current assets, long-term assets, liabilities, and equity accounts. A brief overview of internal control and selected complex accounting topics is also presented.
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ACC 210 - Introduction to Accounting
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ACC 220: Managerial Uses of Accounting
3.00 Credits
Rider University
3 credits An exploration of how accounting information can be used as a management tool. Examines cost behavior patterns, cost classifications, and the problem-solving functions of accounting as they pertain to planning, control, evaluation of performance, special decisions, and long-range planning. The interpretation and uses of published financial statements, cash flow, and the effects of inflation are also considered. Prerequisite: ACC-210.
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ACC 220 - Managerial Uses of Accounting
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ACC 302: Cost Management
3.00 Credits
Rider University
3 credits An introduction to procedures and systems used to monitor, report and control cost information. Addresses cost determination in various settings to include the new manufacturing environment and the service sector. Topics include cost systems, activity based costing, cost control, variable costing, standard costs, and cost allocation. Prerequisite: ACC-220 and CIS-185.
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ACC 302 - Cost Management
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ACC 310: Accounting Theory and Concepts I
3.00 Credits
Rider University
3 credits The first upper-level course in a comprehensive sequence in financial accounting. The conceptual framework, content, and structure of financial statements, present value concepts, current assets, current liabilities, property, plant, and equipment, intangible assets and non-current liabilities are studied. These topics are discussed in the context of professional standards and fundamental accounting concepts. Prerequisite: ACC-210 and ACC-220.
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ACC 310 - Accounting Theory and Concepts I
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ACC 311: Accounting Theory and Concepts II
3.00 Credits
Rider University
3 credits A continuation of 310; professional standards and fundamental accounting concepts are stressed. Long-term investments, stockholders' equity, earnings per share, interperiod income tax allocation, accounting changes, revenue recognition methods, pension leases and cash flows analysis are also covered. Prerequisite: ACC-310.
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ACC 311 - Accounting Theory and Concepts II
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ACC 320: Accounting Information Systems
3.00 Credits
Rider University
3 credits Explores the needs of the organization to gather, process and report accounting information to interested users. Examines qualities of data for decision usefulness, the importance of internal control and applications of appropriate technology. Prerequisite: ACC-310.
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ACC 320 - Accounting Information Systems
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ACC 325: Fraud Examination and Business Forensics
3.00 Credits
Rider University
3 credits This course is designed to introduce students to the prevalence of fraud and fraudulent financial reporting in all forms of business, including the many methods used by employees and managers to perpetrate fraud. Topics will include: the motivation of individuals to commit fraud, various types of fraud schemes perpetrated in the workplace, as well as the various tools and techniques that are used to investigate, detect and prevent fraud. Prerequisite: ACC-210.
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ACC 325 - Fraud Examination and Business Forensics
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ACC 335: Small Business Taxation
3.00 Credits
Rider University
(For non-accounting majors only) 3 credits This course provides an understanding of the key tax issues faced by small businesses and their business implications. It also familiarizes prospective business owners with various tax filing requirements so that they can use the expertise of tax professionals more effectively. Prerequisite: ACC-210.
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ACC 335 - Small Business Taxation
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ACC 399: Accounting Co-op Experience
3.00 Credits
Rider University
3 credits The co-op program provides students with an opportunity to work full-time in a company and apply what they have learned in their accounting and other business classes. It also enhances students' employment opportunities since many employers use a co-op program as a first step before they hire fulltime employees. Eligible students include junior and senior accounting majors with a minimum GPA of 3.0 in any accounting coursework. Co-op credits can be applied toward business or free elective requirements. Grading is on a pass/fail basis. Prerequisites: ACC-210, ACC-220, and ACC-310.
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ACC 399 - Accounting Co-op Experience
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ACC 400: Principles of Auditing and Corporate Governance
3.00 Credits
Rider University
3 credits The role of the independent certified public accountant in the audit of financial statements is examined. Topics include the audit environment, professional standards, audit methodology, and report preparation. A practice case is used to demonstrate and emphasize specific audit techniques. Prerequisites: ACC-302 and ACC-310.
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ACC 400 - Principles of Auditing and Corporate Governance
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