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ACC 101: Survey of Accounting
3.00 Credits
Lackawanna College
ACC101 (formerly Intro to Accounting Basics).This course is designed to teach you the mechanics of accounting as well as provide you with the skills necessary to be able to understand financial statements prepared according to GAAP. Students will also learn how accounting impacts all facets of business. This course is required for Business Studies majors. (3 credits)
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ACC 105: Principles of Accounting I
3.00 Credits
Lackawanna College
ACC 105 (Formerly AC 101) - Principles of Accounting I Accounting I is an introductory course building the foundation for the advanced levels of accountancy training, starting with accounting for a service or merchandising business operated by a single proprietor. The course emphasizes generally accepted accounting principles and practices, the fundamental equation of accounts, the accounting cycle, the accounting system, accounting for merchandise and the Sarbanes Oxley Act. (3 credits)
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ACC 105 - Principles of Accounting I
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ACC 110: Principles of Accounting II
3.00 Credits
Lackawanna College
ACC 110 (Formerly AC 102) - Principles of Accounting II Accounting II is a continuation of Principles of Accounting I with emphasis on accounting systems and controls, payroll systems, concepts and principles, partnership formation, income division and liquidation, corporation organization and operation, stockholders equity, earnings, and dividends, long term liabilities and investments. (3 credits) Prerequisite: ACC105
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ACC 220: Managerial Accounting
3.00 Credits
Lackawanna College
ACC 220 (Formerly AC 219) Managerial Accounting - The basic principles of cost accounting are developed and applied to industrial situations. Specific topics covered are: accounting for labor, material, and manufacturing expense; cost statements; analysis of cost information for administrative and control purposes. Pre-Requisite: ACC105 or ACC101(3 credits)
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ACC 230: Accounting with QuickBooks
3.00 Credits
Lackawanna College
This course teaches our students computer accounting with QuickBooks. This accounting information system will illustrate how to record accounting transactions for both a service and merchandising company. Accounting topics covered are chart of accounts, accounts receivable, accounts payable, inventory, payroll, and financial statements. ( 3credits) Pre-requisite: ACC101 or ACC105
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ACC 230 - Accounting with QuickBooks
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ACC 235: The Cost of White-Collar Crime
3.00 Credits
Lackawanna College
This course is designed to provide an understanding of White-Collar Crime, focusing on corporate, occupational, and financial forms of fraud. This course explains the financial implications of White-Collar Crime, and the ethical and regulatory impact it has on society and the accounting profession. This course is required for Forensic Accounting students. (3 credits) Pre-requisites: None
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ACC 240: Spreadsheets for Accounting
3.00 Credits
Lackawanna College
ACC240 - Spreadsheets for Accounting This course teaches our students how to create, customize, and analyze accounting tasks using Microsoft Excel. Excel is a worksheet application used to facilitate accounting tasks in a more efficient and accurate way. Students will apply their knowledge from Principles of Accounting I by using Excel to record journal entries, financial statements, inventory costing, bank reconciliations, amortization schedules, and payroll registers. Students will perform vertical and horizontal analysis on financial statements by creating charts and calculating financial ratios. Data analysis tools will be introduced to perform budgeting and cost analysis. Pre-req ACC101 or ACC105.
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ACC 305: Intermediate Accounting I
3.00 Credits
Lackawanna College
Intermediate Accounting I is an intensive study and application of Generally Accepted Accounting Principles (GAAP) necessary for preparing, reading, understanding, and interpreting financial statements. Emphasis is placed on the principles pertaining to balance sheet accounts including current assets, inventory, property, plant, and equipment, and intangible assets. (3 credits) Pre-requisites: ACC105 and ACC110
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ACC 310: Forensic Accounting & Fraud Examination
3.00 Credits
Lackawanna College
ACC 310 - Forensic Accounting & Fraud Examination This course will explore fraud examination for business by developing an understanding of forensic accounting, fraud prevention and deterrence, financial transactions, fraud schemes, as well as investigation and law. Fraud Examination combines business expertise and basic accounting with the investigative techniques and legal knowledge of criminal justice. (3 credits) Pre-requisites: ACC105 and ACC220 or ACC101 and ACC220.
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ACC 310 - Forensic Accounting & Fraud Examination
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ACC 315: Intermediate Accounting II
3.00 Credits
Lackawanna College
Intermediate Accounting II represents an intensive study and application of the generally accepted accounting principles liability valuation, income measurement, and financial statement presentation for business organizations, and the processes through which these principles evolve. The course builds on Intermediate Accounting I by covering in detail topics that are essential to preparing, reading, understanding, interpreting, and using financial statements that are prepared in accordance with generally accepted accounting principles. (3 credits) Pre-requisites: ACC305
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