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• ACC 3310: Intermediate Accounting 1

  3.00 Credits

  Commonwealth University of Pennsylvania

  
  An intensive study of accounting principles and problems of fairly presenting a financial position, measurement of assets and liabilities and preparation of financial statements.
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• ACC 3320: Adv Acctg I

  3.00 Credits

  Commonwealth University of Pennsylvania

  
  A critical study of financial measurement and reporting for business partnerships, combinations, consolidated financial statements, business components, foreign currency transactions, derivatives, translation of foreign statement, and the international accounting environment. Other topics vary.
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• ACC 335: Intermediate Accounting 1

  3.00 Credits

  Commonwealth University of Pennsylvania

  
  An introduction to the theoretical foundation of generally accepted accounting principles for financial reporting and how those principles apply to a firm's assets, liabilities, and owners' equity accounts. Asset accounts are examined in depth.
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• ACC 3380: Topical Seminar

  3.00 Credits

  Commonwealth University of Pennsylvania

  
  The study of selected topics in accounting and current issues in financial reporting such as: Non-profit accounting, governmental accounting, international accounting, and income tax legislation.
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• ACC 340: Intermediate Accounting 2

  3.00 Credits

  Commonwealth University of Pennsylvania

  
  An application of intermediate accounting concepts to advanced topics such as liabilities, equity, income taxes, pensions, and postretirement benefits.
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• ACC 420: Auditing

  3.00 Credits

  Commonwealth University of Pennsylvania

  
  Introduces the standards and procedures underlying auditing and emphasizes current auditing practices within the public accounting profession and operational auditing practices. The course stresses risk analysis and includes statistical sampling techniques.
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• ACCT 110: Accounting for Supervisors

  3.00 Credits

  Commonwealth University of Pennsylvania

  
  Provides practical applications of accounting information useful to supervisory level personnel, with limited knowledge of the theoretical foundation. The course content presents a brief overview of financial statements and their components. The course provides an investigation into the use of managerial accounting, including topics such as cost accumulation, product costing, budgets, and evaluation procedures. Important to the supervisors are the influences on them and their subordinates resulting from the creation and use of accounting information.
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• ACCT 220: Financial Accounting

  3.00 Credits

  Commonwealth University of Pennsylvania

  
  Familiarizes students with a basic understanding of generally accepted accounting principles (GAAP) and its applications. Includes accounting fundamentals, accounting for assets, liabilities and ownership interests, and analysis of accounting data. For non-accounting majors only. Three hours lecture per week.
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• ACCT 221: Principles of Accounting 1

  3.00 Credits

  Commonwealth University of Pennsylvania

  
  Presents the accounting cycle for service and merchandising activities of a sole proprietorship; special journals and ledgers, accrued and deferred items, cash, receivables and inventories. General ledger and/or spreadsheet computerized accounting is required. Three hours lecture per week.
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• ACCT 222: Principles of Accounting 2

  3.00 Credits

  Commonwealth University of Pennsylvania

  
  Further develops the accounting cycle; recording, summarizing, interpreting financial data for partnerships and corporations. Includes cash flows, long-term liabilities, plant assets and payroll accounting. A practice set and general ledger and/or spreadsheet computerized accounting are required. Three hours lecture per week.
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