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ACC 314: Advanced Taxes
3.00 Credits
Immaculata University
Tax problems of partnerships, corporations, estates, trusts, deferred payments, gifts, with particular emphasis on tax planning and the role of the accountant. (Prerequisite: ACC 313)
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ACC 317: Cost Accounting I
3.00 Credits
Immaculata University
Basic cost accounting principles applied to job order, process, and standard cost systems. (Prerequisite: ACC 204)
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ACC 317 - Cost Accounting I
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ACC 318: Advanced Cost Accounting
3.00 Credits
Immaculata University
Advanced cost techniques and theories, financial planning and control; profit planning with direct costing; flexible budgets, break-even and profit-volume relationships. (Prerequisite: ACC 317)
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ACC 321: Internal Auditing
3.00 Credits
Immaculata University
An introduction to internal auditing, its rapid growth and important role in the modern corporation. Topics include internal auditing standards, scope, responsibilities, ethics, the impact of the Sarbanes-Oxley Act of 2002, internal controls, techniques, and reporting practices. There will be some consideration given to the material included in the Certified Internal Auditor examination. Various techniques will be used to study internal auditing theory and practice which may include the use of problem sets and case studies. (Prerequisites: ACC 201 and 204, or ACC 206)
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ACC 321 - Internal Auditing
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ACC 326: Proc Design & Internal Audit
3.00 Credits
Immaculata University
The course covers the design of business processes and the implementation of key control concepts. The course utilizes a case study approach that will address tactical, strategic, systems, and operational areas. A study of the control aspects of accounting systems. Topics include: setting standards; defining and imposing administrative, operational, and security controls; and judging cost-effectiveness of systems. This is the first course leading to endorsed internal audit certificate and will prepare students planning on sitting for the Certified Internal Auditor Exam. (Prerequisite: ACC 201 or 203-204, ACC 321)
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ACC 334: Forensic Accounting
3.00 Credits
Immaculata University
This course will include a study of techniques used in solving financial crimes including: interviewing techniques, rules of evidence, and sources of information, forensic accounting procedures and current issues in financial investigations. The course will include the criminal statutes related to financial crimes. Case studies will be used to discuss interviewing techniques and other indirect methods of proof in resolving financial crimes. Various financial documents and instruments will be discussed and reviewed as part of the documentary evidence to support financial investigations. (Prerequisite: ACC 201 or 204)
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ACC 398: Accounting Practicum
3.00 Credits
Immaculata University
This culminating course prepares students for the real challenges of working in the field of accounting. An internship experience will provide an opportunity to combine actual field experience with classroom knowledge in an area of special interest. The course also provides the opportunity to re-examine learning objectives at the program level. (Instructor permission required)
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ACC 401: Independent Study & Research
1.00 - 6.00 Credits
Immaculata University
Provides an opportunity for a junior or senior to engage in independent study and research in a specific phase of the major field.
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ACC 401 - Independent Study & Research
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ACC 421: Advanced Accounting I
3.00 Credits
Immaculata University
Covers theory and practice relating to business combinations, equity and cost methods of accounting, consolidated accounting issues, accounting for intercompany indebtedness, inventory transactions and related topics. (Prerequisite: ACC 304)
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ACC 422: Advanced Accounting II
3.00 Credits
Immaculata University
Covers specialized areas of accounting including partnership accounting, foreign currency transactions, segment reporting, interim reporting, governmental accounting, accounting for non-profit organizations and International Financial Reporting Standards. (Prerequisite: ACC304) (Fee applies)
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