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ACC 2000: Financial Accounting
3.00 Credits
Pennsylvania Western University
This course introduces the student to financial accounting and reporting concepts. Special emphasis is placed on measuring and reporting transactions and evaluating the operational performance of business entities.
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ACC 2100: Accounting II
3.00 Credits
Pennsylvania Western University
A continuation of basic accounting principles with an emphasis on partnership and corporate accounting.
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ACC 3000: Managerial Accounting
3.00 Credits
Pennsylvania Western University
This course provides business majors with knowledge of the accounting discipline and develops analytical thinking skills. Emphasis will be placed on interpretation and use of accounting information for managerial decision-making, application of cost concepts to common business problems, and integration of current business events.
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ACC 3050: Cost Accounting
3.00 Credits
Pennsylvania Western University
This course more rigorously examines and extends introductory topics from managerial accounting. Topics include: cost-benefit analysis; product-costing systems; cost allocation and estimation; financial and CVP models; decision making; pricing and profitability analysis; variance analysis; budgets; organizational design; responsibility accounting.
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ACC 3100: Int Acct I
3.00 Credits
Pennsylvania Western University
This class examines accounting theory and practice. Topics included are accounting for current assets, investments, plant and equipment, intangibles. A special emphasis will be placed upon developing the student's technical and problem-solving ability.
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ACC 3150: Int Acct II
3.00 Credits
Pennsylvania Western University
This class examines accounting theory and practice. Topics included are accounting for current liabilities, long-term liabilities, equity, investments, revenue recognition. A special emphasis will be placed upon developing the student's technical and problem-solving ability.
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ACC 3200: Fed Tax I
3.00 Credits
Pennsylvania Western University
This course explores the law of Federal income taxation as is applies to individuals and offers theoretical understanding of the underpinnings of the United States major tax law, as well as a practical understanding of the administration of that law. The focus is on compliance with tax law and planning to maximize after-tax cash flow.
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ACC 3250: Fed Tax II
3.00 Credits
Pennsylvania Western University
This course covers federal income taxation of for-profit business entities with an emphasis on corporations and partnerships. Tax compliance, research, and planning are emphasized.
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ACC 3300: Non-Profit Accounting
3.00 Credits
Pennsylvania Western University
The student will explore the foundation of governmental and non-profit accounting theory. Students will analyze and apply the generally accepted accounting principles established for governmental and non-profit organizations. Additionally, students will learn the unique accounting and reporting requirements for non-profit entities. Topics examined include those related to financial position, operating results, cash flow, and financial strength. Students will be shown how various accounting alternatives for recording transactions impact the usefulness of the information provided for decision making.
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ACC 3500: Intro to Acc Fraud Inv.
3.00 Credits
Pennsylvania Western University
This class provides an introduction into fraud investigation for the accounting professional. Coverage includes defining fraud, various fraudulent accounting schemes, high profile fraud cases, quantitative and qualitative investigative techniques, understanding and testing internal controls over financial reporting and ethical considerations.
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