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ACC 305: Intermediate Accounting III
3.00 Credits
West Chester University of Pennsylvania
Continuation of ACC 302.
Prerequisite:
ACC 305 requires prerequisite of ACC 302 and minimum 2.50 CUM GPA
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ACC 313: Case Studies in Financial Fraud
3.00 Credits
West Chester University of Pennsylvania
A case study approach to an in-depth analysis of accounting fraud and the accompanying breakdown in ethics.
Prerequisite:
ACC 313 requires prerequisite of ACC 201.
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ACC 320: Accounting Information Systems
3.00 Credits
West Chester University of Pennsylvania
Accounting information systems (AIS) collect and process information used in business organization planning, decision making, and financial reporting. The course examines the nature and purpose of an AIS, internal controls related to AIS, as well as the capture and delivery of relevant information. These topics are supported by hands-on computer experience.
Prerequisite:
ACC 320 requires prerequisites of ACC 201 and a minimum 2.50 cumulative GPA.
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ACC 330: Accounting Data Analytics
3.00 Credits
West Chester University of Pennsylvania
Big data presents both opportunities and challenges for accounting professionals. Accounting professionals are expected to know how data is created, collected, stored, and accessed. Students will gain hands-on experience with information technology used for analysis. Project-oriented computer-based assignments are used to enhance knowledge and skills.
Prerequisite:
ACC 330 requires prerequisites of ACC 202 and ECO 251.
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ACC 400: Internship
3.00 - 6.00 Credits
West Chester University of Pennsylvania
The business internship for students in accounting enhances the student's educational experience by providing a substantive work experience in the business world.
Prerequisite:
Minimum 2.50 CUM GPA
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ACC 401: Auditing
3.00 Credits
West Chester University of Pennsylvania
Introduces the fundamentals of attestation and other assurance services. The course predominately features external audits of historic financial statements.
Prerequisite:
ACC 401 requires prerequisite of ACC 302 and minimum 2.50 CUM GPA
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ACC 403: Federal Taxation I
3.00 Credits
West Chester University of Pennsylvania
A study of the basic rules and regulations of the United States federal income tax system as it applies to individuals and sole proprietorships.
Prerequisite:
ACC 403 requires prerequisites of ACC 202 and a minimum 2.50 cumulative GPA.
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ACC 404: Federal Taxation II
3.00 Credits
West Chester University of Pennsylvania
A study of the rules and regulations of the United States federal income tax as it applies to property transactions, C corporations, S corporations, partnerships, and proprietorships. Course topics also include federal gift and estate taxation. Emphasis is placed on compliance with the federal tax laws.
Prerequisite:
ACC 404 requires prerequisites of ACC 403 and a minimum 2.50 cumulative GPA.
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ACC 405: Advanced Accounting
3.00 Credits
West Chester University of Pennsylvania
In depth study of a variety of advanced accounting topics including: segment and interim reporting; corporations in financial difficulty; partnership accounting; corporate acquisitions, investments, and interests; consolidations; and foreign currency transactions.
Prerequisite:
ACC 405 requires prerequisite of ACC 302 and minimum 2.50 CUM GPA
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ACC 407: Not-For-Profit & Governmental Accounting
3.00 Credits
West Chester University of Pennsylvania
This course includes a study of accounting principles, accounting procedures, and financial reporting practices of not-for-profit organizations and state and local governments.
Prerequisite:
ACC 407 requires prerequisites of ACC 301 and a minimum 2.50 cumulative GPA.
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