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ACT 151: Principles of Accounting I
3.00 Credits
Lebanon Valley College
Fundamental principles and concepts of accounting encompassing business transactions, the accounting cycle and classified financial statements including discussions of various topics relating to balance sheet and income statement items. For accounting majors. Credit not awarded for both ACT 151 and ACT 161. 3 credits.
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ACT 151 - Principles of Accounting I
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ACT 152: Principles of Accounting II
3.00 Credits
Lebanon Valley College
A continuation of Principles of Accounting I focusing upon accounting concepts, partnerships, and business transactions related to corporate liabilities, equity and inve3stments. Includes basic financial analysis. For accounting majors. Prerequisite: ACT 151 or ACT 161 with minimum grade of "C-". 3 credits.
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ACT 161: Financial Accounting.
3.00 Credits
Lebanon Valley College
Basic concepts of accounting including accounting for business transactions, preparation and use of financial statements, and measurement of owners' equity. An introductory course for non-accounting majors. 3 credits.
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ACT 161 - Financial Accounting.
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ACT 162: Managerial Accounting
3.00 Credits
Lebanon Valley College
Cost-volume-profit relationships, cost analysis, business segment contribution, profit planning and budgeting as a basis for managerial decision making. Prerequisite: ACT 161 with a minimum grade of "C-" or better. 3 credits.
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ACT 233: Computer Applications in Bus
3.00 Credits
Lebanon Valley College
An introduction to personal computers and their use as a business management tool. Through classroom instruction and laboratory exercises students learn computer applications that influence managerial decision-making processes. Topics include word processing, business graphics, electronic spreadsheets and database management. Prerequisite: ACT 151 or 161, ECN 101 or 102, or permission. 3 credits. {Cross-listed as ECN 233 and MGT 233.}
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ACT 251: Intermediate Accounting I.
3.00 Credits
Lebanon Valley College
Study of the theory and development of generally accepted accounting principles as they relate to financial reporting; the application of these principles to the preparation of financial stateme nts; special emphasis on revenue recognition as well as valuation, classification and disclosure of current assets. 3 credits.
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ACT 251 - Intermediate Accounting I.
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ACT 252: Intermediate Accounting II
3.00 Credits
Lebanon Valley College
Study of the accounting for noncurrent assets, long-term liabilities and stockholder's equity, including analysis of financial statements. Prerequisite: ACT 251 with a minimum grade of "C-" or better. 3 credits.
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ACT 252 - Intermediate Accounting II
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ACT 253: Intermediate Accounting III
3.00 Credits
Lebanon Valley College
This course is a continuation of ACT 252 with the study of the measurement and reporting of income taxes, pensions, leases, accounting changes, disclosure issues, the cash flow statement, and the effects of errors. The course also addresses international accounting standards as they compare to U.S. GAAP and international reporting issues for U.S. companies. Case study component. Strongly recommended for students planning to take the CPA exam. Prerequisite: ACT 252. 3 credits.
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ACT 280: Financial Fraud Detection and Prevention
3.00 Credits
Lebanon Valley College
Explores the pervasiveness, causes, and types of financial crimes currently being encountered using text, discussion, problems, and case studies. Course identifies methods of fraud detection, investigation, and prevention. Prerequisites: ACT 161, 162 or permission of the instructor. [Cross-listed with BUS 280.] 3 credits.
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ACT 290: Special Topics.
3.00 Credits
Lebanon Valley College
Used to support experimental courses and courses dealing with the most pressing topics of the time in accounting. Generally are 3 credits courses and require ACT 161 and ACT 162 as prerequisites. Fulfill elective requirements for accounting.
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ACT 290 - Special Topics.
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