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ACT 351: Advanced Accounting
3.00 Credits
Lebanon Valley College
Study of theory and standards with application to income presentation, interim reporting and per- share disclosures. Emphasis on business combina- tions and consolidated financial presentations. Prerequisite: ACT 252. 3 credits.
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ACT 351 - Advanced Accounting
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ACT 352: Government and Non-Profit Act
3.00 Credits
Lebanon Valley College
Basic concepts of fund and budgetary accounting used for financial activities of governmental units and not-for-profit organizations. Prerequisite: ACT 162. 3 credits.
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ACT 352 - Government and Non-Profit Act
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ACT 353: Cost Accounting
3.00 Credits
Lebanon Valley College
Analysis and use of techniques for cost management and control; the accumulation and recording of the costs including job-order, process and standard cost systems, the joint and by-product costing; contemporary topics such as activity based costing and just-in-time manufacturing. Prerequisite: ACT 162. 3 credits.
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ACT 353 - Cost Accounting
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ACT 390: Special Topics
3.00 Credits
Lebanon Valley College
Special Topics
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ACT 390 - Special Topics
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ACT 400: Internship
3.00 Credits
Lebanon Valley College
Field experience in a public accounting firm or an accounting-related position in a business, a government entity, or a not-for-profit agency or organization. Prerequisites: GPA of 2.75, junior standing, support of a supervising faculty, and permission of the department chair. 1-12 credits may count toward graduation. Does not fulfill accounting elective requirements.
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ACT 400 - Internship
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ACT 451: Individual Income Tax
3.00 Credits
Lebanon Valley College
Analysis of the federal income tax laws as applied to individuals; case problems, preparation of returns. Prerequisite: ACT 162. 3 credits.
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ACT 451 - Individual Income Tax
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ACT 452: Corporate Income Tax
3.00 Credits
Lebanon Valley College
Analysis of the federal income tax laws as applied to corporations, partnerships and fiduciaries; case preparation of returns. Prerequisite: ACT 451. 3 credits.
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ACT 452 - Corporate Income Tax
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ACT 455: Auditing
3.00 Credits
Lebanon Valley College
A study of the process of evaluation of internal controls and interpretation of financial informa- tion to permit an auditor to express a professional opinion on financial reports. Prerequisite: ACT 252. 3 credits.
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ACT 455 - Auditing
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ACT 500: Independent Study
3.00 Credits
Lebanon Valley College
Independent Study
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ACT 500 - Independent Study
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ACT 775: Accounting & Financial Applic..
3.00 Credits
Lebanon Valley College
A review of financial and managerial accounting. Topics include: the four basic financial statements, analytical analysis, cost control and budgeting. 3 credits.
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ACT 775 - Accounting & Financial Applic..
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