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ACCT 223: Managerial Accounting
3.00 Credits
Commonwealth University of Pennsylvania
Focuses on the accounting, other quantitative, and qualitative analyses and information needed to foster optimal management decision making and reporting. Students will study various management accounting concepts, processes, and techniques available to provide that relevant information. Students are expected to be proficient in the use of computerized spreadsheet and word-processing software. For non-accounting majors only. Three hours lecture per week.
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ACCT 310: Accounting Information Systems
3.00 Credits
Commonwealth University of Pennsylvania
Emphasizes accounting information systems, transaction cycles, and communication of financial information for management decisions within the context of business. Topics include ERP systems, e-business and electronic commerce, systems documentation including flowcharting, database management, internal control, business processes, transaction cycles, management reporting, projects using a midline ERP package and other projects using business software such as electronic spreadsheets. Three hours lecture per week.
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ACCT 321: Intermediate Accounting 1
3.00 Credits
Commonwealth University of Pennsylvania
Presents the conceptual framework of accounting, accounting environment and information processing system, financial statements and accounting standards, accounting uses of present and future value concepts, cash and receivables and inventories. Use of Peachtree Accounting Software to complete an accounting cycle through computer is required. Three hours lecture per week. (This is a required course for accounting majors, but it can be taken by non-accounting majors.)
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ACCT 322: Intermediate Accounting 2
3.00 Credits
Commonwealth University of Pennsylvania
Presents accounting standards for property, plant, and equipment, intangible assets, current liabilities and contingencies, long-term liabilities, contributed capital and retained earnings sections of stockholders equity, stock rights and options, and dilutive securities and earnings per share. Requires students to produce a research paper. Three hours lecture per week.
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ACCT 323: Intermediate Accounting 3
3.00 Credits
Commonwealth University of Pennsylvania
Presents accounting standards pertaining to investments in debt and equity instruments, revenue recognition, pension plans, leases, income taxes, accounting changes and error correction, Statement of Cash Flows, and accounting disclosures. The use of a spreadsheet program is required.-a
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ACCT 324: Federal Tax
3.00 Credits
Commonwealth University of Pennsylvania
Introduces basic tax laws pertaining to preparation of individual federal tax returns and supporting schedules. Emphasis on tax law research using federal tax services and contemporary professional literature.
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ACCT 326: Intro to Fraud Examination
3.00 Credits
Commonwealth University of Pennsylvania
Provides an introduction to the field of fraud examination. This course will cover basic topics of fraud examination including the nature of fraud, who commits fraud and why, fighting fraud, management fraud, other types of fraud and resolution of fraud.
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ACCT 348: Cost Accounting
3.00 Credits
Commonwealth University of Pennsylvania
Provides an in-depth study of the three major production costs: raw material, factory overhead, and labor. This course requires moderate spreadsheet skills. Three hours lecture per week.
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ACCT 348 - Cost Accounting
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ACCT 358: Managerial Reporting
3.00 Credits
Commonwealth University of Pennsylvania
Provides a continuation of ACC348, concentrating on management accounting issues, including standard costs and budgets. Emphasis on case studies used to analyze and interpret cost data. Three hours lecture per week.
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ACCT 424: Advanced Federal Tax
3.00 Credits
Commonwealth University of Pennsylvania
Assigns group and individual projects selected from the following areas of advanced tax accounting; partnerships and corporations, Pennsylvania corporate taxes, estates and trusts, reporting to governmental agencies. Includes lectures, discussion of issues and practice in the solution of problems. Three hours lecture per week. Prerequisite: ACC324
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