|
|
|
|
|
|
|
|
|
|
Course Criteria
Add courses to your favorites to save, share, and find your best transfer school.
-
3.00 Credits
Study of the methodology to present technical information to improve employee performance at a service facility. Examination of employee induction, development, and evaluation techniques used by management and training departments. In addition, program curriculum, student evaluation methods, training models, and opportunities to enter vocational education is presented.
Corequisite:
ABM 450
-
3.00 Credits
Completion of a research project in an area of Automotive Technology designed to advance student knowledge and understanding within automotive management, technical training, or automotive technology. Preliminary written reports are required to demonstrate each student’s ability to utilize past academic coursework.
Prerequisite:
ABM 450
-
3.00 Credits
Basic principles and applications of financial accounting for business students. Preparation and interpretation of financial information are emphasized. Course work provides the accounting knowledge necessary for success in more advanced accounting courses and in the business field.
-
3.00 Credits
Theory and application of the analytical skills necessary to make internal business decisions based on financial information. Emphasis on organizing data for decisions, developing sound measurements, and using managerial accounting methods for control and evaluation of economic activity.
Prerequisite:
ACC 113
-
3.00 Credits
Theory of financial accounting and the recording processes with an introduction to computerized accounting geared toward small- and medium-sized business applications. Topics include tracking expenses and inventory, generating invoices and sales receipts, analyzing accounts payable, budgeting, forecast profits and generating reports.
Prerequisite:
ACC 113
-
3.00 Credits
Introduction to the various intricacies of payroll, sales (use), state, and local tax accounting for businesses and individuals in the Commonwealth of Pennsylvania. Focus on the process of hiring employees, pay systems, payroll taxes at the federal, state, and local levels; laws affecting the payroll; and accounting requirements. Special issues involving fringe benefits, the Advanced Earned Income Credit, 'independent contractor vs. employee' controversy, self-employment, tips, worker's compensation, unemployment tax provisions, and sales and use tax provisions are discussed from both a business and individual point of view. In addition, the Pennsylvania and local income tax provisions for individuals are covered.
Prerequisite:
ACC 113
-
3.00 Credits
Examination of accounting information systems, transaction cycles, and communication of financial information for management decisions within the context of business. Topics include flowcharting, transaction processing, detailed analysis of transaction cycles, internal control, Enterprise Resource Planning (ERP) systems, security and encryption issues, electronic commerce, management reporting, file and database management, and system auditing. Course work includes an AIS project using an integrated general ledger package.
Prerequisite:
ACC 113 AND CSC 124 OR ACC 113 AND ACC 201
-
3.00 Credits
Principles of cost accounting for manufacturing and service industries. Topics covered include job costing, process costing, variable and absorption costing, revenue variances, cost allocation, joint products and by-products, inventory management, transfer pricing, capital budgeting, and performance evaluation.
Prerequisite:
ACC 123
-
3.00 Credits
Fundamentals of individual income taxation, including basic objectives and authority of tax law, effects of tax law on society, excludable and includable income issues, tax deductions, credits, exemptions, rates, computations for federal income tax, tax advantaged investments. Topics also include an introduction to the tax implications of various forms of business, planning for the acquisition and disposition of property, and tax planning for the family including retirement and saving for college issues. Hands-on experience includes tax preparation, research and client interaction.
Prerequisite:
ACC 113
-
3.00 Credits
Study of financial statements and the fundamental accounting processes. Topics include the conceptual framework of accounting, the accounting process, the income statement, the balance sheet, the statement of stockholders’ equity, and the statement of cash flows. Additional topics include the time value of money, cash, the valuation of receivables, inventory, revenue recognition, and the differences between U.S. and International Financial Reporting Standards (GAAP and IFRS). Course work includes the use of appropriate accounting technology, especially spreadsheet application tools.
Prerequisite:
ACC 113
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Privacy Statement
|
Terms of Use
|
Institutional Membership Information
|
Copyright 2006 - 2025 AcademyOne, Inc.
|
|
|