Tuesday, July 30, 2013

ACCT110 Financial Accounting - Lock Haven University

ACCT110 Financial Accounting - Lock Haven UniversityACCT110 Financial Accounting [Minimum Semester Hours: 3 sh; Maximum Semester Hours: 3 sh] The study and appreciation of the process of financial reporting for business organizations including the preparation of financial statements. Primary emphasis is on accounting concepts with an exposure to procedural techniques to give students a basic knowledge of the accounting process. The course is designed for users of accounting information. Prerequisite: None Corequisite: None ACCT115 Management Accounting [Minimum Semester Hours: 3 sh; Maximum Semester Hours: 3 sh] The study of the use of accounting data internally within a firm by managers in both manufacturing and non-manufacturing businesses. The course teaches students to use accounting data for planning, controlling and making decisions concerning the optimum allocation of the

firm's financial resources. By completing ACCT110 and ACCT115, the student is provided a complete survey of the concepts and tools used by accountants. Prerequisite: ( ACCT110 ) Corequisite: None ACCT200 Effective Writing for Accounting and Finance [Minimum Semester Hours: 3 sh; Maximum Semester Hours: 3 sh] Acquaints students with the types of professional writing prevalent in Accounting and Finance, including communication of financial and managerial accounting information and information related to audit and tax engagements. The primary emphasis is on preparing students to write proposals and reports appropriate to the accounting and financial environment. Prerequisite: ( ACCT115 AND CISC150 AND ENGL100 ) Corequisite: None ACCT210 Intro Federal Income Tax [Minimum Semester Hours: 3 sh; Maximum Semester Hours: 3 sh] The course introduces students to the federal income tax system, based on the Internal Revenue Code, its regulations and interpretations. Emphasis is on the concepts of tax planning and compliance for business decision-making, and secondarily, for use in individual financial planning. The course is required for Accounting majors, and it is a major elective for Management majors and in the Associate in Applied Science in Management program. Prerequisite: ( ACCT110 ) Corequisite: None ACCT215 Accounting Information Systems [Minimum Semester Hours: 3 sh; Maximum Semester Hours: 3 sh] A study of modern concepts of accounting information systems including accounting systems design for organizations of differing character and complexity. Manual and automated accounting systems are reviewed including the transition from manual to automated accounting systems. Designing internal controls and auditing of computerized systems are reviewed. Prerequisite: ( ACCT115 AND CISC150 ) Corequisite: None ACCT300 Cost Accounting [Minimum Semester Hours: 3 sh; Maximum Semester Hours: 3sh ] An in-depth study of the basic principles and procedures of cost accounting that are most often found in use by typical manufacturing and service organizations. The cost accounting cycle is studied in a step-by-step approach to the flow of costs. Emphasis is on estimating, planning and controlling costs. Prerequisite: ( ACCT115 ) Corequisite: None ACCT328 Accounting Seminar [Minimum Semester Hours: 3 sh; Maximum Semester Hours: 3 sh] Prerequisite: None Corequisite: None ACCT333 Accounting for Governmental and Other Nonprofit Entities [Minimum Semester Hours: 3 sh; Maximum Semester Hours: 3 sh] An introduction to the principles and standards used in not-for-profit accounting, as applied to governmental entities, health care organizations, colleges and universities, and all other non-profit organizations. Prerequisite: ( ACCT115 ) Corequisite: None ACCT335 Intermediate Accounting 1 [Minimum...

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