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ACC 3322: Actuarial Science
2.00 Credits
St. John's University-New York
In conjunction with designated courses in accounting, economics, finance and law, prepares students to take the second actuarial science exam.
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ACC 3333: Actuarial Science
3.00 Credits
St. John's University-New York
In conjunction with ACT 3334, ACT 3335 and ACT 4336, prepares students to take the third actuarial science exam.
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ACC 3334: Actuarial Science
4.00 Credits
St. John's University-New York
In conjunction with ACT 3333, AC T3335 and ACT 4336, prepares students to take the third actuarial science exam.
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ACC 3335: Actuarial Science
5.00 Credits
St. John's University-New York
In conjunction with ACT 3333, ACT 3334 and ACT 4336, prepares students to take the third actuarial science exam.
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ACC 3341: Intermediate Accounting I
3.00 Credits
St. John's University-New York
Prerequisite: ACC 2339. An introduction to the use of accounting in the control and reporting of business operations. Basic accounting postulates are examined, and the principles applicable to assets and liabilities are explored. Standards promulgated by the Financial Accounting Standards Board and other professional standard setting bodies are integrated into the course. Credit: 3 semester hours.
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ACC 3342: Intermediate Accounting II
3.00 Credits
St. John's University-New York
Prerequisite: ACC 3441. Financial statements as a means of communicating necessary information to stockholders, creditors and others interested in the status of the business enterprise; the accounting treatment of assets, liabilities and equity are examined in depth. Special statements and financial ratios are covered. Credit: 3 semester hours.
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ACC 3345: Principles of Cost Accounting
3.00 Credits
St. John's University-New York
Prerequisite: ACC 2339. Examination of techniques and methods of cost accounting: materials control, accounting for labor, nature and application of manufacturing overhead, job order costs and process costs. Credit: 3 semester hours.
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ACC 3346: Advanced Cost Accounting
3.00 Credits
St. John's University-New York
Prerequisites: ACC 3345 and DS 2333. The use of cost accounting principles and practices in managerial planning and control with respect to product pricing and production efficiency: standard costs, joint product and by-product costs, profit-volume analysis, direct costing and capital budgeting. Credit: 3 semester hours.
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ACC 3354: Accounting Information Systems
3.00 Credits
St. John's University-New York
Prerequisite: ACC 2339. This course provides an overview of various accounting information and communication systems and discusses various controls used by an entity with complex systems to monitor and assess its systems’ risks. The course considers various control procedures relating to information systems including database structures, networking, client servers and distributed systems as well as controls affecting such communication systems as electronic data interchange and the Internet. The systems will be discussed in an effort to enable the student to identify potential weaknesses in the systems and recognize the appropriate mitigating controls. Credit: 3 semester hours.
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ACC 4243: Advanced Accounting I
3.00 Credits
St. John's University-New York
Prerequisite: ACC 3342. Advanced Accounting theory applied to the formation, acquisition and liquidation of corporations. Principles applicable to purchase and pooling of interests are explored, and consolidated financial statements of parents and subsidiaries are reviewed. Credit: 2 semester hours.
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