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• ACCT 298: Selected Topics

  1.00 - 3.00 Credits

  Slippery Rock University of Pennsylvania

  
  A Selected Topics course is a normal, departmental offering which is directly related to the discipline, but because of its specialized nature, may not be able to be offered on a yearly basis by the department.
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• ACCT 308: Federal Individual Income Tax

  3.00 Credits

  Slippery Rock University of Pennsylvania

  
  Study of the federal income tax system, individual returns, rates, income exclusions and inclusions, gains and losses, deductions, alternate tax methods, and withholding of taxes. Prerequisite: Advanced business standing.
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• ACCT 310: Cost Accounting

  3.00 Credits

  Slippery Rock University of Pennsylvania

  
  A study of control concepts and costing methods including systems for management control, inventory valuation, cost-volume-profit analysis, standard variance analysis, budgeting, decision models, product cost accumulation, and quantitative methods in cost analysis.
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• ACCT 311: Federal Corporate and Transfer Taxes

  3.00 Credits

  Slippery Rock University of Pennsylvania

  
  Corporate, partnership, estate and trust taxation are covered along with topics such as depletion, net operating losses, and installment and deferred payment sale.
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• ACCT 313: Intermediate Accounting I

  3.00 Credits

  Slippery Rock University of Pennsylvania

  
  An examination of accounting principles and the study of the foundations of accounting theory and practice. Emphasis is placed on the conceptual framework of accounting and the development of generally accepted accounting principles including the FASB Codification, SEC, IASB, and other standards setting bodies; time value of money concepts, accounting for stockholders' equity and the presentation of the balance sheet and income statement. Ethical issues and concerns are stressed throughout the course.
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• ACCT 314: Intermediate Accounting II

  3.00 Credits

  Slippery Rock University of Pennsylvania

  
  A continuation of ACCT 313 covering the detailed examination and application of generally accepted accounting procedures in accounting for stockholders' equity: contributed capital and retained earnings; revenue and expense determination, recognition, and measurement with particular emphasis on pensions, leases, and deferred taxes. Ethical issues and concerns are stressed throughout the course.
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• ACCT 315: Intermediate Accounting III

  3.00 Credits

  Slippery Rock University of Pennsylvania

  
  A continuation of ACCT 313 covering the detailed examination and application of generally accepted accounting principles in accounting for stockholders' equity issues: revenue recognition, pensions, leases, deferred taxes, share based compensation, EPS, accounting changes and error corrections; and the cash flow statement. Ethical issues and concerns are stressed throughout the course.
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• ACCT 320: Forensic Accounting

  3.00 Credits

  Slippery Rock University of Pennsylvania

  
  Forensic Accounting as an accounting field of study has surged with the high profile corporate misappropriation of assets/financial statement manipulation and fraud situations over the last 20 years. White collar fraud and the resulting increased legislation has heightened awareness of fraud and increased the need for accountants with forensic accounting skills. Certifications such as the Certified Fraud Examiner (CFE) now increasingly sought after by practitioners and students. ACCT 320 is dual listed as ACCT 620.
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• ACCT 322: Business Analysis and Decision Making

  3.00 Credits

  Slippery Rock University of Pennsylvania

  
  This course acquaints students with the process used to construct and understand the financial reports of organizations. An important objective is to understand the decisions that must be made in the financial reporting process and to develop the ability to evaluate and use accounting data. Included in the content are a study of accounting concepts and procedures used for financial statement analysis, cost analysis, cost allocation, planning and reporting accounting information. The significance of accounting information and the financial statements for management's decision-making process is emphasized.
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• ACCT 324: Cost Accounting II

  3.00 Credits

  Slippery Rock University of Pennsylvania

  
  This course is a continuation of Cost Accounting, ACCT 310. This course covers breakeven analysis, activity based costing, inventory management, differential analysis, transfer pricing, product pricing, capital planning, cost centers, the balanced scorecard, and decision making under uncertainty.
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