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• ACCT 323: Intermediate Accounting 3

  3.00 Credits

  Commonwealth University of Pennsylvania

  
  Presents accounting standards pertaining to investments in debt and equity instruments, revenue recognition, pension plans, leases, income taxes, accounting changes and error correction, Statement of Cash Flows, and accounting disclosures. The use of a spreadsheet program is required. Prerequisite:    ACCT322 OR ACNT322
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• ACCT 324: Federal Tax Accounting

  3.00 Credits

  Commonwealth University of Pennsylvania

  
  Introduces basic tax laws pertaining to preparation of individual federal tax returns and supporting schedules. Emphasis on tax law research using federal tax services and contemporary professional literature. Prerequisite:    ACCT321 OR ACNT321
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• ACCT 326: Intro to Fraud Examination

  3.00 Credits

  Commonwealth University of Pennsylvania

  
  Provides an introduction to the field of fraud examination. This course will cover basic topics of fraud examination including the nature of fraud, who commits fraud and why, fighting fraud, management fraud, other types of fraud and resolution of fraud.
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• ACCT 348: Cost Accounting

  3.00 Credits

  Commonwealth University of Pennsylvania

  
  Provides an in-depth study of the three major production costs: raw material, factory overhead, and labor. This course requires moderate spreadsheet skills. Three hours lecture per week. Prerequisite:    ACCT222 OR ACC1111 OR ACC115 OR ACCT223 OR ACNT222 OR ACNT223
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• ACCT 358: Managerial Reporting

  3.00 Credits

  Commonwealth University of Pennsylvania

  
  Provides a continuation of ACC348, concentrating on management accounting issues, including standard costs and budgets. Emphasis on case studies used to analyze and interpret cost data. Three hours lecture per week. Prerequisite:    ACCT348 OR ACNT348
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• ACCT 424: Advanced Federal Tax

  3.00 Credits

  Commonwealth University of Pennsylvania

  
  Assigns group and individual projects selected from the following areas of advanced tax accounting; partnerships and corporations, Pennsylvania corporate taxes, estates and trusts, reporting to governmental agencies. Includes lectures, discussion of issues and practice in the solution of problems. Three hours lecture per week. Prerequisite: ACC324 Prerequisite:    ACCT324
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• ACCT 425: Data Analytics for Accounting

  3.00 Credits

  Commonwealth University of Pennsylvania

  
  Provides concepts of data analytics and practical experience with data analytics tools and techniques. The course stresses translating accounting and business data into actionable proposals that can be competently presented to managers and data scientists. The focus is not on algorithms or statistics, but on core concepts. Prerequisite:    ACCT220 OR ACCT222
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• ACCT 426: Advanced Fraud Examination

  3.00 Credits

  Commonwealth University of Pennsylvania

  
  Builds on concepts developed in Introduction to Fraud Examination by exploring fraud prevention and detection techniques. The course will also provide in-depth coverage of the types of fraud as defined by the Association of Certified Fraud Examiners including misappropriation of assets, corruption, and fraudulent financial reporting. Prerequisite:    ACCT326 OR ACNT326
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• ACCT 431: Financial Accounting

  3.00 Credits

  Commonwealth University of Pennsylvania

  
  Focuses on the accounting and reporting for partnerships, foreign currency transactions, restatement of financial statements of foreign subsidiaries from foreign currency units to U.S. dollars, and accounting and reporting for governmental and non-profit organizations. Also covers segment reporting, interim reporting, derivative financial statements, and SEC reporting requirement. Prerequisite:    ACCT323
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• ACCT 436: Fraud Investigation

  3.00 Credits

  Commonwealth University of Pennsylvania

  
  Builds on concepts developed in Introduction to Fraud Examination by providing in-depth coverage of techniques used to investigate fraud. Prerequisite:    ACCT326
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