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ACCT 101: Financial Accounting
3.00 Credits
Philadelphia University
Designed to introduce all business students to the field of accounting, the course covers the fundamental principles of accounting, highlighting balance sheet and income statement presentation. Primary emphasis on accounting as a source of financial information, with procedural details kept to a minimum.
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ACCT 101 - Financial Accounting
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ACCT 102: Managerial Accounting
3.00 Credits
Philadelphia University
Objective analysis and interpretation of accounting information. Use of accounting information as a basis for planning, control and managerial decisions. Prerequisite: ACCT-101 (required for all business students)
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ACCT 102 - Managerial Accounting
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ACCT 203: Intermediate Accounting I
3.00 Credits
Philadelphia University
An in-depth study of basic accounting principles and theory followed by a detailed analysis of cash, receivables and investments (including the related revenue and expense transactions). Text supplemented with the current rulings of the AICPA. Prerequisite: ACCT-101
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ACCT 203 - Intermediate Accounting I
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ACCT 204: Intermediate Accounting II
3.00 Credits
Philadelphia University
Continues the analysis of a company's balance sheet with a study of inventories, fixed assets and liabilities. Text supplemented by current rulings of the AICPA. Prerequisite: ACCT-203
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ACCT 204 - Intermediate Accounting II
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ACCT 303: Accounting Theory and Practice
3.00 Credits
Philadelphia University
This course will enable students to study topics such as corporate entities, cash flow statements, pensions and leases; along with other material not covered in previous accounting courses. Prerequisite: ACCT-204
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ACCT 303 - Accounting Theory and Practice
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ACCT 309: Federal Taxes I
3.00 Credits
Philadelphia University
This course examines the federal tax laws as related to individual income taxation. The textbook is supplemented by using the actual 1040 tax forms and the related supporting schedules. The course is open to all students. Prerequisite: ACCT-101
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ACCT 309 - Federal Taxes I
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ACCT 316: Cost Accounting I
3.00 Credits
Philadelphia University
This course includes study of job order, process and standard cost systems; cost-volume-profit analysis; absorption versus direct costing; inventory-control systems, including EOQ and JIT systems concepts; relevant costing in decision making; time value of money concepts; and capital-budgeting theory and application. Prerequisite: ACCT-203
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ACCT 316 - Cost Accounting I
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ACCT 325: Business Taxes-State and Federal
3.00 Credits
Philadelphia University
An in-depth coverage of business taxes. Emphasis is placed on partnership, corporation and sub-corporations. Pennsylvania, New Jersey and Delaware tax laws will be examined. Prerequisite: ACCT-309
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ACCT 325 - Business Taxes-State and Federal
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ACCT 381: Independent Study in Accounting
3.00 Credits
Philadelphia University
Intensive independent study of a chosen subject. The student is expected to read a substantial number of major works in the field and to prepare a critical documented paper. See also the statement on Independent Study under "Academic Policies."Prerequisites: permission of the faculty member and the dean of the School of Business Administration
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ACCT 381 - Independent Study in Accounting
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ACCT 409: Auditing
3.00 Credits
Philadelphia University
Principles, standards and procedures of auditing. Emphasis upon the public accounting profession, its current pronouncements, practices and problems. Prerequisite: ACCT-204
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ACCT 409 - Auditing
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