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ACC 315: Personal Taxes
3.00 Credits
Gwynedd Mercy University
An intensified course involving taxation of individuals; tax policy, tax research, tax history, technical tax provisions, and tax planning including tax practice suggestions. Prerequisites: A grade of C or better in ACC 105, 106.
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ACC 315 - Personal Taxes
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ACC 316: Investment and Business Taxation
3.00 Credits
Gwynedd Mercy University
A course designed to examine federal taxation of property transactions and the taxation of various forms of business organizations such as corporations, partnerships and S corporations. Prerequisites: A grade of C or better in ACC 105, 106, 315.
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ACC 316 - Investment and Business Taxation
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ACC 317: Accounting Information Systems
3.00 Credits
Gwynedd Mercy University
Principles involved in establishing an accounting information system included are source documents, internal control, and the interfaces needed for managerial control of the business. The integration of managerial accounting, information needs with the design and implementation of systems is studied.
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ACC 317 - Accounting Information Systems
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ACC 403: Accounting Information Systems
3.00 Credits
Gwynedd Mercy University
Principles involved in establishing an accounting information system included are source documents, internal control, and the interfaces needed for managerial control of the business. The integration of managerial accounting, information needs with the design and implementation of systems is studied.
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ACC 403 - Accounting Information Systems
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ACC 405: Advanced Accounting
3.00 Credits
Gwynedd Mercy University
This course includes a series of discrete topics not previously included in other courses plus topics considered in greater depth here than in previous courses. Included are GAAP accounting, business combinations, government accounting, foreign currency translation and derivatives. Prerequisites: A grade of C or better in ACC 105, 106, 205, 206, 305.
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ACC 405 - Advanced Accounting
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ACC 406: Auditing/Fraud
3.00 Credits
Gwynedd Mercy University
A study and critical appraisal of current auditing standards related to the examination of financial statements by an independent auditor for both public and privately owned businesses. The course also applies many of the same auditing techniques to discover fraud ,through the use of case studies, exploring the moral and ethical problems and issues of the accountant in auditing and detecting fraud. Prerequisites: A grade of C or better in ACC 105, 106, 205, 206, 305.
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ACC 406 - Auditing/Fraud
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ACC 408: Advanced Accounting II
3.00 Credits
Gwynedd Mercy University
This course will pursue further complex accounting issues not covered in previous courses. Topics will include: GAAP and IFRS handling of international currency transactions, fiduciary accounting, including both bankruptcy and estates and trusts, and accounting for non-profit organizations. Prerequisites: ACC 405
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ACC 408 - Advanced Accounting II
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ACC 437: Special Topics
3.00 Credits
Gwynedd Mercy University
This course provides opportunity to research current accounting issue under GAAP, IFRS, comparing and contrasting the handling and application of the account theory and practice.
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ACC 437 - Special Topics
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ACC 440: Accounting Internship
6.00 Credits
Gwynedd Mercy University
A 240-hour work experience designed to provide the student with practical application of accounting principles. To be eligible for this internship, a minimum B average in all accounting courses is required as well as permission by the accounting adviser and the Dean of the School. Prerequisite: Completion of ACC 205 & 206 are required and ACC 315 & 316 are recommended to be completed, with a grade of B or better.
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ACC 440 - Accounting Internship
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ACC 441: Internship in Public Accounting
3.00 Credits
Gwynedd Mercy University
A continuation of work experience designed to provide the student with practical application of accounting principles. To be eligible for this internship a minimum ""B"" average in all accounting courses is requires, as well as permission by the accounting advisor and the Dean of the School Prerequisites: ACC 205, 206, 315, 316.
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ACC 441 - Internship in Public Accounting
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