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  • 490: Thesis Workshop I

    3.00 Credits
    Mercy University

    Participants in the workshop will design and draft a senior-level project in conjunction with a project advisor/mentor. During the semester students registered for the workshop will begin preliminary research, submit an outline and write the first section of their thesis. Participants will meet periodically with their advisors, and with other College Scholars, where appropriate, to discuss methodologies and results. Open only to students selected as College Scholars. 3 sem. hrs. 3 crs.
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  • 491: Thesis Workshop II

    3.00 Credits
    Mercy University

    Students who successfully completed Thesis Workshop I with a grade of B or better, can register for this course. During the semester, students registered for the workshop will complete their research and thesis draft, revising and editing the thesis as suggested by their committee members. They will also meet periodically with their advisor, committee members and other College Scholars, where appropriate, to share their findings and make proposals to strengthen each other’s work. Open only to students selected as College Scholars. 3 sem.hrs. 3 crs.
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  • ACCT 121: Introduction to Management Accounting

    3.00 Credits
    Mercy University

    Provides students with an understanding and hands-on application of those concepts fundamental to management accounting. Focuses on decision making using critical evaluation and analysis of information in the areas of: management planning and control; cost accounting systems; cost behavior patterns; absorption and variable costing; cost-volumeprofit analysis; short-range planning and budget preparation; responsibility accounting; performance reporting for cost, profit, and investment centers; accounting approaches to special decision making; and the use of accounting information in the cash flow statement. Prerequisite: ACCT 120. 3 sem. hrs. 3 crs.
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  • ACCT 240: Intermediate Accounting I

    3.00 Credits
    Mercy University

    Reviews the fundamentals of financial accounting and accounting standards, conceptual framework underlying financial accounting, and the accounting information system; explores the theory, accounting, and disclosure requirements for the statements of income and retained earnings, the balance sheet and statement of cash flows through the study of the time value of money, cash and receivables, valuation of inventories, acquisition and disposition of property, plant, and equipment, depreciation, impairments and depletion, intangible assets, and current liabilities and contingencies. Prerequisites: ACCT 120 and MATH 116. 3 sem. hrs. 3 crs.
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  • ACCT 241: Intermediate Accounting II

    3.00 Credits
    Mercy University

    Explores the theory, accounting, and disclosure requirements for long-term liabilities; stockholders’ equity: contributed capital, and retained earnings; dilutive securities and earnings per share calculations; investments; revenue recognition; accounting changes and error analysis; and the statement of cash flows. Prerequisite: ACCT 240. 3 sem. hrs. 3 crs.
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  • ACCT 250: Cost Accounting

    3.00 Credits
    Mercy University

    Reviews the fundamentals of management accounting, cost accounting terms and uses; new topics include cost-volume-profit (CVP) analysis, job-order and process costing systems; activity based costing (ABC); flexible budgets and variance analysis; allocation of costs related to department and factory overhead; joint products and by-products; use of accounting information to value inventories and determine net income; and use of cost information in decision making. Prerequisite: ACCT 121. 3 sem. hrs. 3 crs.
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  • ACCT 261: Computer Applications for Accountants

    3.00 Credits
    Mercy University

    Introduces Microsoft Excel as the accountant’s productivity tool. Basic spreadsheet concepts will be emphasized; graphs, charts, pivot tables, and macros will be explored as well as other Excel features. Basic Windows file management will be reviewed. This course is taught hands-on in a computer classroom. Prerequisites: ACCT 241 and CISC/MATH 120 or the equivalent. 3 sem. hrs. 3 crs. Note: register early, classroom space limited.
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  • ACCT 320: Governmental,Not-for-Profit and Other Special Topics

    3.00 Credits
    Mercy University

    Explores the following topics: accounting for employees benefits and leases. Introduces accounting for not-for-profit organizations, principles of fund accounting, accounting for state and local governmental units and non-government non-business organizations subject to FASB or GASB accounting standards. Prerequisite: ACCT 241. 3 sem. hrs. 3 crs.
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  • ACCT 330: Advanced Accounting

    3.00 Credits
    Mercy University

    Discusses the accounting theory and practice involving the following financial accounting and reporting areas: business combinations, consolidated financial statements, foreign currency transactions, translation of financial statements of foreign affiliates, and partnerships. Prerequisite: ACCT241. 3 sem. hrs. 3 crs.
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  • ACCT 340: Introduction to Federal Income Taxation

    3.00 Credits
    Mercy University

    Studies the basic principles and concepts of federal income taxation and their applications to individual income tax returns; determination of the federal income tax liability of individuals, including determination of gross income, exclusions, deductions, credits, property transactions, and calculation of tax. Includes tax planning, tax research, and a written tax research project. Prerequisite: ACCT240. 3 sem. hrs. 3 crs.
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