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ACCT 100: Accounting Elective
0.10 - 6.00 Credits
Messiah University
This course is used to accept accounting credit from external institutions.
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ACCT 100 - Accounting Elective
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ACCT 141: Financial Accounting
3.00 Credits
Messiah University
Accounting procedures, use of special journals, general and subsidiary ledgers, preparation of financial statements, and contents of accounts and external reporting concepts.
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ACCT 141 - Financial Accounting
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ACCT 142: Managerial Accounting
3.00 Credits
Messiah University
Uses information gathered from accounting records to prepare internal reports, compile analyses, and prepare recommendations to assist management in control and decision making. Prerequisite: ACCT 141.
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ACCT 142 - Managerial Accounting
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ACCT 200: Accounting Elective
0.10 - 6.00 Credits
Messiah University
This course is used to accept accounting credit from external institution.
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ACCT 200 - Accounting Elective
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ACCT 247: Basic Income Tax
3.00 Credits
Messiah University
Provisions of the Internal Revenue Code and the revenue codes of the state of Pennsylvania and various local governments as they relate to low income, elderly, and handicapped individuals are presented. Part of the course requirements include the preparation of tax returns during the tax filing season.
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ACCT 247 - Basic Income Tax
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ACCT 300: Accounting Elective
0.10 - 6.00 Credits
Messiah University
This course is used to accept accounting credit from external institution.
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ACCT 300 - Accounting Elective
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ACCT 301: Intermediate Accounting I
3.00 Credits
Messiah University
Critical study of generally accepted accounting principles as they relate to financial reporting, including theoretical foundations, accounting model and information processing, financial statements, future and present value, and inventory management and valuation. A component of this course is dedicated to learning writing and presentation skills related to the practice of accounting. Prerequisites: ACCT 142 and BIS 230.
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ACCT 301 - Intermediate Accounting I
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ACCT 302: Intermediate Accounting II
3.00 Credits
Messiah University
Analysis of accounting valuation problems and procedures, including discussion of revenue and expense recognition, operational assets, property, plant and equipment, intangible assets, investments in debt and equity securities, short-term and long-term liabilities, and financial statement analysis. A component of this course is dedicated to learning letter- and memo-writing skills related to the practice of accounting. Prerequisite: ACCT 301.
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ACCT 302 - Intermediate Accounting II
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ACCT 303: Intermediate Accounting III
3.00 Credits
Messiah University
Analysis of more complex accounting topics, including leases, pension plans, income taxes, corporation formation, stockholders¿ equity and retained earnings, earnings per share, statement of cash flows, and changes and error corrections. A component of this course is dedicated to working within groups and learning report writing and presentation skills related to the practice of accounting. Prerequisite: ACCT 302.
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ACCT 303 - Intermediate Accounting III
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ACCT 343: Cost Accounting
3.00 Credits
Messiah University
Job order and process cost accounting as well as standard cost systems. Includes the quantitative aspects of managerial accounting, cost-volume-profit analysis, budgeting, and the concept of relevant costs in managerial decisions. A computer spreadsheet program is utilized for each topic. Prerequisites: ACCT 142.
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ACCT 343 - Cost Accounting
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