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AC 161: Principles of Accounting for Pastoral Ld
3.00 Credits
Georgian Court University
Designed for students in the Institute for Lay Ecclesial Ministry who wish to specialize in parish business management. Covers Principles of Accounting I and the Diocese of Trenton Parish Chart of Accounts. This course is approximately equivalent to AC171. 3 hours lecture, one semester; 3 credits.
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AC 161 - Principles of Accounting for Pastoral Ld
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AC 171: Principles of Accounting I
3.00 Credits
Georgian Court University
Introduction to the theory and procedures of accounting. Coverage includes transaction recording, accrual accounting and the matching concept, financial statement preparation, inventories and merchandising company accounting and cost of good sold, accounting for cash, receivables and fixed assets. 3 credits.
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AC 171 - Principles of Accounting I
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AC 171;: Principles of Accounting I
3.00 Credits
Georgian Court University
Introduction to the theory and procedures of accounting. Coverage includes transaction recording, accrual accounting and the matching concept, financial statement preparation, inventories and merchandising company accounting and cost of good sold, accounting for cash, receivables and fixed assets. 3 credits.
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AC 171; - Principles of Accounting I
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AC 172;+: Principles of Accounting II
3.00 Credits
Georgian Court University
Accounting for corporations and partnerships, including current liabilities, payroll, bonds, stocks, and the statement of cash flow are covered. Introduction to managerial accounting and the need for cost accounting systems are reviewed. A study of job order accounting systems and process costing and how they differ are included. The importance of cost volume profit and break even analysis, presentation of budgets, performance reports and variances as well as managerial accounting concepts are included. Prerequisite: AC171. 3 credits.
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AC 172;+ - Principles of Accounting II
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AC 271+: Managerial Accounting For Business
3.00 Credits
Georgian Court University
An introduction to accounting concepts, cost concepts, systems and procedures directed toward gathering and use of data for management control. Covers cost control, development and use of budgets and standard cost analysis. Problems relating to variable costs, allocations and distribution of overhead and establishment of cost standards are studied. Attention is given to the preparation of financial reports necessary for managerial decisions. This course is strongly recommended to students wishing to pursue graduate study in business. Prerequisites: AC171; 172. 3 credits.
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AC 271+ - Managerial Accounting For Business
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AC 272;+: Intermediate Accounting I
3.00 Credits
Georgian Court University
An analysis and research of accounting theory applicable to the form and content of general-purpose corporate financial statements. The elements of cash, trading securities, receivables, inventory, fixed assets and related measurement of income issues are presented. The Opinions of the APB and Statements and Concepts of the FASB are emphasized. Prerequisites: AC171 and AC172. 3 credits.
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AC 272;+ - Intermediate Accounting I
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AC 273;+: Intermediate Accounting II
3.00 Credits
Georgian Court University
Continuation of AC272. Emphasis is on the elements of intangible assets, current liabilities, long-term investments and debt, deferred tax, stockholders equity, and the statement of cash flows. The Opinions of the APB and Statements and Concepts of the FASB are emphasized. Prerequisites: AC272. 3 credits.
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AC 273;+ - Intermediate Accounting II
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AC 371+: Accounting Information Systems
3.00 Credits
Georgian Court University
An introduction to the purpose, structures, functions and operations of an automated accounting system. Supplements other accounting courses by relating the interaction of computerized and financial accounting systems to management reporting and decision-making. The course is designed so that the computer-assisted accounting procedures are similar to those currently used in business and industry. Prerequisites: AC171; 172. IS122 or any introductory computer course, 3 hours lecture, one semester; 3 credits.
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AC 371+ - Accounting Information Systems
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AC 372+: Cost Accounting and Budgetary Control
3.00 Credits
Georgian Court University
The accountant’s role within the operations of an organization. Typical coverage includes: the uses and terms of cost accounting, cost-volume-profit analysis, job costing, activitybased costing, preparation of the master budget, flexible budgeting, variance analysis, standards costs, determining cost behavior using linear regression and strategic, product line cost analysis, and related research. Prerequisites: IS224, AC272, BU313. 3 credits.
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AC 372+ - Cost Accounting and Budgetary Control
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AC 373+: Auditing, Attestations, and Corp Gov
3.00 Credits
Georgian Court University
Application of generally accepted auditing standards (GAAS) and the requirements of the Public Companies Accounting Oversight Board (PCAOB) procedures used by the independent certified public accountant to render an opinion on financial statements. Field and case research pedagogies are employed. The topics of professional ethics and legal liability are also presented. Prerequisites: AC272; AC273. 3 credits.
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AC 373+ - Auditing, Attestations, and Corp Gov
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