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281: Independent Study Topics
4.00 Credits
Albright College
Independent course work at this level allows students to pursue specialized interests in a manner different from that of more traditional courses. No superior competence on the part of the student is presumed as a qualification. These courses meet elective credit only and may be taken only once on this level.
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281 - Independent Study Topics
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381: Advanced Reading or Laboratory
2.00 Credits
Albright College
Independent work at this level is designed to allow the student to improve competence in an area of concentration or related area of interest. The instructor will assist the student in developing a bibliography to be attached to the application form. Minimum biweekly meetings may be scheduled. One or two course units may be taken on this level.
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381 - Advanced Reading or Laboratory
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481: Advanced Research
2.00 Credits
Albright College
Independent study at this level should be directed toward original topical or problematic research. The standards relating to bibliography,methodology, and interpretation of results should be consistent with the highest professional standards of the subject area. A written report is considered essential, a copy of which should be made available in the department office and in the library. One or two course units may be taken on this level.
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481 - Advanced Research
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ACC 101: Financial Accounting
4.00 Credits
Albright College
An introduction to basic accounting theory and principles for recording, summarizing and reporting financial data. The course emphasizes the analysis of business transactions and the understanding and preparation of financial statements. Satisfies the general studies quantitative reasoning requirement.
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ACC 101 - Financial Accounting
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ACC 201: Intermediate Accounting
4.00 Credits
Albright College
An introduction to the conceptual framework of accounting. Corporate financial statements and related accounting and reporting issues are studied in depth. The time value of money, investments and operating assets are among topics discussed. Prerequisite: ACC 101
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ACC 201 - Intermediate Accounting
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ACC 202: Intermediate Accounting
4.00 Credits
Albright College
The study and analysis of accounting and reporting problems associated with earnings per share, pensions, leases, deferred taxes and cash flow statements. Prerequisite: ACC 201 or permission of instructor
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ACC 202 - Intermediate Accounting
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ACC 220: Managerial Accounting
4.00 Credits
Albright College
A study of the uses of accounting data for managerial planning and control, including cost control, capital budgeting and pricing decisions. Not for accounting concentrators. Prerequisite: ACC 101
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ACC 220 - Managerial Accounting
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ACC 283: Special Topics
4.00 Credits
Albright College
A seminar designed to study and explore the critical challenges facing accounting professionals in the 21st century. Current areas of interest include: global dimensions in accounting, public oversight, standard setting in a changing environment, self-regulation and industry specialization. Prerequisite: ACC 101 or permission of instructor
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ACC 283 - Special Topics
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ACC 325: Cost Accounting
4.00 Credits
Albright College
Cost accounting provides key data to managers for planning and controlling, as well as for costing products and services. This course examines the accountant's role in the organization as both decision-maker and data provider. Some of the topics covered include relevant costs and the decision process, inventory management and variance analysis. Prerequisite: ACC 101
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ACC 325 - Cost Accounting
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ACC 330: Tax Accounting
4.00 Credits
Albright College
An introduction to the federal income tax code as it relates to individuals and business entities. The course covers income, deductions and losses comprising taxable income, property transactions and the determination of tax liability. Application of the tax law is practiced with basic tax research, tax planning and tax return preparation. Prerequisite: ACC 101
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ACC 330 - Tax Accounting
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