This course introduces students to the basic accounting cycle or process of recording, summarizing, and reporting accounting information. Coverage of the basic accounting cycle establishes the framework for understanding how managers use accounting information to make decisions. Specific topics covered in this course include job-order costing, cost behavior, relevant costs for decision-making, profit planning, pricing products and services, and present value concepts and applications. 3 Credits
3 Credits

This course is designed to introduce the student to accounting terms and principles and familiarize the student with the preparation and use of financial statements and other financial information. The focus of this course is on accounting data generated for external users of financial information. The accounting environment is examined along with the basic concepts which govern the recording and reporting of economic events in the accounting records. Study of debits and credits, accrual accounting and the accounting cycle establishes the framework for an understanding of the transformation of accounting data into financial statement format.
3 Credits

This course is designed to introduce the student to accounting terms and principles and familiarize the student with the preparation and use of financial statements and other financial information. The focus of this course is on accounting data generated for external users of financial information. The accounting environment is examined along with the basic concepts which govern the recording and reporting of economic events in the accounting records. Study of debits and credits, accrual accounting and the accounting cycle establishes the framework for an understanding of the transformation of accounting data into financial statement format. 3 Credits
3 Credits

This course deals with techniques of interpreting accounting data for decision making. Topics emphasized are the analysis and interpretation of reports; the establishment of operating financial standards; the measurement of managerial performance; the use of budgets in managerial control; the use of cost data and interpretation of cost reports; and the use of quantitative data in the formulation of managerial policies.
Prerequisite: ACCT2030 or ACCT2035 3 Credits
3 Credits

Course description unavailable, please contact Academic Services.

0 Credits

Course description unavailable, please contact Academic Services.

0 Credits

In this special topicsseminar course students learn contemporary accounting careers and how emergent technologies are used in the profession. The course focuses on enhancing skills necessary to succeed as professional accountants. Co-requisite: ACCT3030 1 Credits
1 Credits

This course is the first in a two-course sequence designed to give students instruction in higher-level accounting theory and its application in practice. This course covers the preparation, communication, interpretation and analysis of financial data with an emphasis on the information needs of users of financial information prepared under US GAAP. Topics covered in this course include the accounting cycle, the balance sheet and income statement, cash, accounts receivable, inventory, long term assets, depreciation, and impairment. The conceptual framework and financial statement presentation and disclosure will be discussed with each topic. The course will present applicable GAAP in these areas, detail uses and limitations of the resulting accounting information, and highlight issues in financial reporting. Ethical issues will be integrated at appropriate points in the course. Corequisite: ACCT3015
3 Credits

Intermediate Financial Accounting II continues the study of the preparation, communication, interpretation and analysis of financial data with emphasis on the information needs of users of financial information prepared under US GAAP. General topics covered in this course include current liabilities and contingencies, long term liabilities, capital and retained earnings, investments, leases, pensions and postretirement benefits, income taxes, and preparation of the statement of cash flows. The conceptual framework and financial statement presentation and disclosure will be discussed with each topic. The course will present applicable GAAP, detail uses and limitations of the resulting accounting information, and highlight issues in financial reporting. Ethical issues will be integrated at appropriate points in the course.
3 Credits

This course provides an introduction to accounting information systems (AIS). Topics covered include traditional AIS architecture, business processes, risks and controls in AIS, systems documentation methods and relational databases. 3 Credits
3 Credits

Due to the proliferation of data, data analytics has become essential in helping businesses gain insights and make decisions. The purpose of this course is to prepare students for performing data analytics work in the accounting profession. Students will become familiar with basic concepts in data analytics and develop a stronger analytics mindset. Students will also learn how to process data and perform descriptive, diagnostic and predictive analyses. The course emphasizes on providing students with hands-on experience with a variety of popular data analytics tools/software, including Excel, Tableau, Power BI, Alteryx and their applications in accounting, auditing, and taxation. The course will also explore the application of some advanced technologies such as AI, blockchain and cloud computing in the accounting field. In addition, the course will direct students? efforts at obtaining professional certificates in NetSuite, Tableau, and Alteryx. The course is highly practical. Credits: 3
Prerequisites: ACCT2060, ACCT3030
3 Credits

This course is designed for use by accounting majors who have successfully completed two basic accounting courses -Introduction to Financial Accounting- ACCT1010 and Managerial Accounting-ACCT2060. The emphasis of this course is on the accumulation of data to determine product cost, and for preparing financial accounting reports for internal and external users. 3 Credits
3 Credits

This course is a study of the Internal Revenue Code as it affects individuals and sole proprietorships. Basic competence in tax research, terminology, and tax calculation are emphasized. Appreciation, confidence, enthusiasm, and interest in tax topics is a hoped for outcome of students. Extensive coverage is given to tax accounting methods, rates, exemptions, credits, dependents, gross income inclusions and exclusions, capital gains and losses, deductions associated with a trade or business (including depreciation), and personal deductions such as charitable contributions, interest, taxes, and medical expenses. Married filing joint, married filing separate, head of a household, surviving spouse, and single filing statuses are defined and explained. 3 Credits
3 Credits

This course is designed to teach students the principles and techniques to achieve greater tax efficiency for clients. Topics include income tax concepts and calculations, income tax research methods, gross income realization, exclusions and deductions, passive activities, alternative minimum tax, tax considerations of business forms, taxable and non-taxable property transactions, compensation planning, family tax planning, audit risk & dealing with the IRS. 3 Credits
3 Credits

This course is an in-depth analysis of current interest in the accounting taxation field and is offered at the discretion of the department. This course is designed to develop and enhance students' knowledge in a specific area of the field or a topic that is of interest to a particular group of students. 3 Credits
3 Credits

Course description unavailable, please contact Academic Services.

0 Credits

Course description unavailable, please contact Academic Services.

0 Credits

This course emphasizes the learning of basic auditing concepts such as risk, control, evidence, and objectivity and important relationships among these concepts. Understanding the conceptual framework underlying financial statement audits is an important learning objective for this course. Students are expected to become knowledgeable about procedures commonly used to test controls and to audit transactions and account balances. Effective auditing requires an investigative mentality and developing students professional skepticism is an important learning objective for the course. 3 Credits
3 Credits

This course deals with equity method of accounting for investments, consolidations, segment reporting, foreign currency transactions and hedging, international standards, SEC and Sarbanes-Oxley act, legal reorganizations, non-profit accounting and estates and trusts. This course guides students towards applying quantitative analytical skills to business decision making, and understanding and analyzing the financial reports. It presents complex accounting topics building upon the knowledge from previous courses, and guides the students towards professional certification exams. It enhances the ability to create, analyze and evaluate accounting communications. 3 Credits
3 Credits

This course is a junior or senior-level accounting elective that primarily covers accounting for government and not-for-profit entities. Students will learn about the theories and practices of financial accounting and reporting under the standards set forth by the Government Accounting Standards Board (GASB). For not-for-profit entities, the pertinent subset of standards set forth by the Financial Accounting Standards Board (FASB) will be studied. In addition, this course serves as a venue to discuss topics that are not covered in other financial accounting courses (such as IFRS or partnership accounting) or to discuss certain current accounting issues in both practices and the standard setting. 3 Credits
3 Credits

Cost Accounting II introduces accounting majors to more advanced topics, including cost estimation, capital budgeting, quality cost management, and the use of information to support decision making. This course continues the development of these and other topics using a communication intensive format. 3 Credits
3 Credits

This course continues the study of the Internal Revenue Code as it affects partnerships, corporations (including S corporations), and estates and trusts. Basic competence in tax research, terminology, and tax calculations are emphasized. Appreciation, confidence, enthusiasm, and interest in tax topics is a hoped for outcome of students. Extensive coverage is given to reconciling book and tax income, corporate distributions, gift and estate taxes, and net operating losses. State taxes on business organizations, using the tax structure of the Commonwealth of Pennsylvania as the basis, are also examined. 3 Credits
3 Credits

Course description unavailable, please contact Academic Services.

1 Credits

Course description unavailable, please contact Academic Services. Please try again at a later time 2 Credits
2 Credits

Internship provides opportunities to combine the student's work experience with the academic program. Internship will allow students to apply the techniques learned in the classroom and give the students the opportunity to sharpen leadership skills. For more information contact Career Services Department to apply for the program and the Academic Department Heads or Faculty Coordinator for more information about the program. Internship/Co-op credits are non-business elective courses. A total of 12 credits of the non-business elective can be used for internship/Co-Op program. (9 credits of in major and 2.5 QPA) Permission of Department Head needed. 3 Credits
3 Credits

Course description unavailable, please contact Academic Services.

4 Credits

Course description unavailable, please contact Academic Services. Please try again at a later time 5 Credits
5 Credits

Internship provides opportunities to combine the student's work experience with the academic program. Internship will allow students to apply the techniques learned in the classroom and give the students the opportunity to sharpen leadership skills. For more information contact Career Services Department to apply for the program and the Academic Department Heads or Faculty Coordinator for more information about the program. Internship/Co-op credits are non-business elective courses. A total of 12 credits of the non-business elective can be used for internship/Co-Op program. (9 credits of in major and 2.5 QPA) Permission of Department Head needed. 6 Credits
6 Credits

Course description unavailable, please contact Academic Services. Please try again at a later time 7 Credits
7 Credits

Course description unavailable, please contact Academic Services. Please try again at a later time 8 Credits
8 Credits

Course description unavailable, please contact Academic Services.

9 Credits

Course description unavailable, please contact Academic Services.

1 Credits

Course description unavailable, please contact Academic Services.

12 Credits

Internship provides opportunities to combine the students work experience with the academic program. Internship will allow students to apply the techniques learned in the classroom and give the students the opportunity to sharpen leadership skills.For more information contact Career Services Department to apply for the program and the Academic Department Heads or Faculty Coordinator for more information about the program. Internship/Co-op credits are non-business elective courses. A total of 12 credits of the non-business elective can be used for internship/Co-Op program. (9 credits of in major and 2.5 QPA)
3 Credits

Course description unavailable, please contact Academic Services.

6 Credits

Course description unavailable, please contact Academic Services. Please try again at a later time 3 Credits
3 Credits

Course description unavailable, please contact Academic Services.

3 Credits

Course description unavailable, please contact Academic Services. Please try again at a later time 3 Credits
3 Credits

This course engages students in thinking about ethical issues that contemporary business leaders confront, and it encourages students to critically assess alternative approaches to ethical decision making in business. The course begins by reviewing high-profile examples of unethical business conduct, and then explores why ethics are important inside and outside the business world. Next, the course outlines several of the primary ethical theories in the western philosophical tradition, and it guides students in applying those theories to ethical quandaries in both business and nonbusiness contexts. After this introduction to ethics, the course turns to a deeper examination of business leaders? ethical duties. What are those duties, and to whom are they owed? This part of the course begins by considering the role of business in American society. Against that backdrop, the course then asks students to apply concepts such as empathy and the equal moral worth of persons, to contemplate the extent to which corporate leaders may (or may not) owe duties to the corporation?s employees, to members of society generally, and/or to the environment?as well as to the corporation?s shareholders.
1 Credits