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ACC 301 Intermediate Accounting I

Prerequisite: ACC 204 and junior standing.

Course Description: ACC 301-302 provide comprehensive coverage of financial accounting topics. Students gain an understanding of how the rules governing the preparation of financial statements are applied. They are exposed to the underlying philosophy and concepts of the accounting model, as well as the capital market effects of accounting pronouncements.

Course Rotation: NYC: Fall, Spring, and Summer. PLV: Fall.

4 credits

Prerequisites

ACC 104 Minimum Grade of D or ACC 204 Minimum Grade of D

ACC 301 Intermediate Accounting I

Prerequisite: ACC 204 and junior standing.

Course Description: ACC 301-302 provide comprehensive coverage of financial accounting topics. Students gain an understanding of how the rules governing the preparation of financial statements are applied. They are exposed to the underlying philosophy and concepts of the accounting model, as well as the capital market effects of accounting pronouncements.

Course Rotation: NYC: Fall, Spring, and Summer. PLV: Fall.

4 credits

Prerequisites

ACC 104 Minimum Grade of D or ACC 204 Minimum Grade of D

ACC 302 Intermediate Accounting II

Prerequisite: ACC 301 and junior standing.

Course Description: ACC 302 is a continuation of ACC 301. It provides comprehensive coverage of financial accounting topics. Students gain an understanding of how the rules governing the preparation of financial statements are applied. They are exposed to the underlying philosophy and concepts of the accounting model, as well as the capital market effects of accounting pronouncements.

Course Rotation: NYC: Fall, Spring, and Summer, PLV: Fall and Spring.

4 credits

Prerequisites

ACC 206 Minimum Grade of D or ACC 301 Minimum Grade of D

ACC 302 Intermediate Accounting II

Prerequisite: ACC 301 and junior standing.

Course Description: ACC 302 is a continuation of ACC 301. It provides comprehensive coverage of financial accounting topics. Students gain an understanding of how the rules governing the preparation of financial statements are applied. They are exposed to the underlying philosophy and concepts of the accounting model, as well as the capital market effects of accounting pronouncements.

Course Rotation: NYC: Fall, Spring, and Summer, PLV: Fall and Spring.

4 credits

Prerequisites

ACC 206 Minimum Grade of D or ACC 301 Minimum Grade of D

ACC 305 Internal Auditing I

Prerequisite: Open to junior standing students.

Course Description: This course will teach students the fundamental role of internal auditing in a free-market environment and importance of that role to corporate governance. Students will learn about the emerging role of internal auditing in today's business environment; the Professional Standards for the Practice of Internal Auditing: ethics theory; the risk assessment process; audit evidence; communications; strategic management; the global business environment; organizational behavior; management skills; negotiations skills; the internal audit process; and documentation methods.

Course Rotation: NY and PL: Fall.

3 credits

Prerequisites

Pre-requisite for ACC 305 ( Course : ACC 203 . Minimum Grade of D. ) or (Course : ACC 103 . Minimum Grade of D. ) and (Course : ACC 204 . Minimum Grade of D. ) or (Course : ACC 104 . Minimum Grade of D. )

ACC 305 Internal Auditing I

Prerequisite: Open to junior standing students.

Course Description: This course will teach students the fundamental role of internal auditing in a free-market environment and importance of that role to corporate governance. Students will learn about the emerging role of internal auditing in today's business environment; the Professional Standards for the Practice of Internal Auditing: ethics theory; the risk assessment process; audit evidence; communications; strategic management; the global business environment; organizational behavior; management skills; negotiations skills; the internal audit process; and documentation methods.

Course Rotation: NY and PL: Fall.

3 credits

Prerequisites

Pre-requisite for ACC 305 ( Course : ACC 203 . Minimum Grade of D. ) or (Course : ACC 103 . Minimum Grade of D. ) and (Course : ACC 204 . Minimum Grade of D. ) or (Course : ACC 104 . Minimum Grade of D. )

ACC 306 Internal Auditing II

Prerequisite: Open to junior standing students.

Course Description: This course builds on the fundamental concepts and skills developed in Internal Auditing I. Students will learn about: the planning and conducting of audit engagements; audit reporting and follow-up; statistics; accounting; the regulatory, legal and economic environments; concepts surrounding the auditing of information systems; privacy and security issues; and fraud auditing.

Course Rotation: NY and PL: Spring.

3 credits

Prerequisites

ACC 305 Minimum Grade of D

ACC 319 Cost Accounting

Prerequisite: ACC 204 and junior standing.

Course Description: The fundamental cost accumulation techniques for manufacturing and non-manufacturing companies are studied. Emphasis is on job and project costing, direct, standard, by-product and joint product and process costing. Quantitative methods applicable to cost accounting are studied. Trains students to develop accounting systems that will enhance performance measurements and decision making within the firm.

Course Rotation: NYC: Fall, Spring, and Summer. PLV: Fall and Spring.

4 credits

Prerequisites

ACC 204 Minimum Grade of D

ACC 333 Advanced Accounting

Prerequisite: ACC 302 and junior standing.

Course Description: This course provides coverage of accounting for entities with specialized reporting requirements related to business combinations, governmental and nonprofit organizations. It also provides coverage of international activities including foreign currency transactions, hedging, translation of financial statements and international generally accepted accounting principles.

Course Rotation: Fall, Spring, and Summer.

4 credits

Prerequisites

ACC 302 Minimum Grade of D

ACC 333 Advanced Accounting

Prerequisite: ACC 302 and junior standing.

Course Description: This course provides coverage of accounting for entities with specialized reporting requirements related to business combinations, governmental and nonprofit organizations. It also provides coverage of international activities including foreign currency transactions, hedging, translation of financial statements and international generally accepted accounting principles.

Course Rotation: Fall, Spring, and Summer.

4 credits

Prerequisites

ACC 302 Minimum Grade of D

ACC 347 Periodic Financial Reporting

Prerequisite: Not open to students who have completed ACC 463.

Course Description: A comprehensive study of current standards controlling financial reporting to the public, lenders and directors, and filing requirements under SEC and stock exchange practice.

Course Rotation: TBA.

3 credits

Prerequisites

ACC 302 Minimum Grade of D

ACC 354 International Accounting

Course Description: A study of international accounting including international generally accepted accounting and reporting practices with specific reference to accounting and reporting requirements in selected industrialized foreign countries and current developments in international accounting standards with implications for multinational organizations.

Course Rotation: NYC: Fall and Spring. PLV: Spring.

3 credits

Prerequisites

Pre-requisite for ACC 354 ( Course : ACC 301 . Minimum Grade of D. ) or (Course : ACC 106 . Minimum Grade of D. ) or (Course : ACC 206 . Minimum Grade of D. ) and (Course : ACC 302 . Minimum Grade of D. ) or (Course : ACC 207 . Minimum Grade of D. )

ACC 354 International Accounting

Course Description: A study of international accounting including international generally accepted accounting and reporting practices with specific reference to accounting and reporting requirements in selected industrialized foreign countries and current developments in international accounting standards with implications for multinational organizations.

Course Rotation: NYC: Fall and Spring. PLV: Spring.

3 credits

Prerequisites

Pre-requisite for ACC 354 ( Course : ACC 301 . Minimum Grade of D. ) or (Course : ACC 106 . Minimum Grade of D. ) or (Course : ACC 206 . Minimum Grade of D. ) and (Course : ACC 302 . Minimum Grade of D. ) or (Course : ACC 207 . Minimum Grade of D. )

ACC 366 Forensic Accounting

Prerequisite: ACC 301 and junior standing.
Pre or Co-requisite: ACC 302 and ACC 375.

Course Description: This course explores the forensic accountant�s role in today�s economy. Topics cover include fraud detection and fraud investigation techniques, valuation of closely held businesses and professional practices, lost profits analyses, and various types of litigation support services. Fundamental legal concepts governing expert witness testimony are also examined, and students are required to quantify economic damages in real life cases and testify as expert witnesses in a mock courtroom trial.

Course Rotation: Spring.

3 credits

Prerequisites

Pre-requisite for ACC 366 ( Course : ACC 301 . Minimum Grade of D. ) and (Course : ACC 302 . Minimum Grade of D. ) and (Course : ACC 375 . Minimum Grade of D. )

Corequisites

ACC 302, ACC 375

ACC 366 Forensic Accounting

Prerequisite: ACC 301 and junior standing.
Pre or Co-requisite: ACC 302 and ACC 375.

Course Description: This course explores the forensic accountant’s role in today’s economy. Topics cover include fraud detection and fraud investigation techniques, valuation of closely held businesses and professional practices, lost profits analyses, and various types of litigation support services. Fundamental legal concepts governing expert witness testimony are also examined, and students are required to quantify economic damages in real life cases and testify as expert witnesses in a mock courtroom trial.

Course Rotation: Spring.

3 credits

Prerequisites

Pre-requisite for ACC 366 ( Course : ACC 301 . Minimum Grade of D. ) and (Course : ACC 302 . Minimum Grade of D. ) and (Course : ACC 375 . Minimum Grade of D. )

Corequisites

ACC 302, ACC 375

ACC 368 Enterprise Risk Management I

Course Description: This course introduces modern principles, concepts and practices concerning Enterprise Risk Management (ERM). ERM provides a holistic, integrated, comprehensive assessment of the risks that an organization is exposed to, and an objective and consistent approach to managing and monitoring risk to help enhance shareholder value. Topics include, ERM, models and frameworks, risk categories, risk tools, processes for - and frequency of - identifying assessing, and rolling up risks for the overall organization, and the linkages that exist between ERM and other important governance and control processes.

Course Rotation: Fall and Spring

3 credits

Prerequisites

ACC 302 Minimum Grade of D

ACC 375 Accounting Information Systems

Prerequisite:ACC 301, CIS 101 and junior standing.

Course Description: This course provides a conceptual framework and body of knowledge within which to study the role of contemporary information systems in organizations. Students learn how information systems operate including the basic procedures and controls used in processing business transactions, accounting applications, and generating various documents and reports. Students gain a basic understanding of a wide range of systems analysis and design techniques and the steps involved in developing comprehensive systems.

Course Rotation: Fall and Spring.

3 credits

Prerequisites

Pre-requisite for ACC 375 ( Course : ACC 301 . Minimum Grade of D. ) or (Course : ACC 206 . Minimum Grade of D. ) and (Course : CIS 101 . Minimum Grade of D. ) or (Course : CISA 101 . ) or (Course : CISA 101C . ) or (Course : CISB 101 . ) or (Course : CISC 101 . ) or (Course : CISD 101 . ) or (Course : CISE 101 . ) or (Course : CISF 101 . ) or (Course : CISM 101 . ) or (Course : CISO 101 . ) or (Course : CISR 101 . ) or (Course : CIS 101A to 101Z. Minimum Grade of D. ) or (Course : CIS 101CB . ) or (Course : CIS 101CD . )

ACC 375 Accounting Information Systems

Prerequisite:ACC 301, CIS 101 and junior standing.

Course Description: This course provides a conceptual framework and body of knowledge within which to study the role of contemporary information systems in organizations. Students learn how information systems operate including the basic procedures and controls used in processing business transactions, accounting applications, and generating various documents and reports. Students gain a basic understanding of a wide range of systems analysis and design techniques and the steps involved in developing comprehensive systems.

Course Rotation: Fall and Spring.

3 credits

Prerequisites

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ACC 394 Accounting Internship

Prerequisite: ACC 301, junior standing and a minimum GPA of 3.00. Permission of Accounting Department or Undergraduate Program chair is required.

Course Description: Accounting students with strong academic records may apply to undertake a carefully planned work experience, under the supervision of a faculty advisor, which will demonstrate the practical application of their classroom training. Students are required to maintain a log of their internship activities and complete a paper, which integrates work assignments with the study of accounting.

Course Rotation: TBA.

0 - 6 credits

Prerequisites

ACC 301 Minimum Grade of D

ACC 395 Independent Study in Accounting

Prerequisite: ACC 301, Junior Standing, and a minimum CQPA of 3.00.

Course Description: With the approval of the appropriate faculty member, the department chair and the academic dean, students may select a topic for guided research that is not included in the regular course offerings. The student meets regularly with the faculty member to review progress. A research project or paper must also be submitted.

Course Rotation: TBA.

1 - 9 credits

Prerequisites

ACC 301 Min Grade D

ACC 396 Special Topic: International Accounting Field Study

Course Description: This course will examine the dynamics of commercial and social entrepreneurship in Brazil, one of South America's emerging economics. Particular attention will be given to the structure of financial systems and the impact of global business on local development, including how foreign investors and multinational firms are embracing entrepreneurs to produce successful ventures and partnerships.

1 - 3 credits

Prerequisites

ACC 302 Min Grade D