ACCT 101:  Financial Accounting  
Designed to introduce all business students to the field of accounting, the course covers the fundamental principles of accounting, highlighting balance sheet and income statement presentation. Primary emphasis on accounting as a source of financial information, with procedural details kept to a minimum.
Credits: 3  
College: School of Business  
Schedule Type: Lecture, On-Line  
ACCT 101AC:  Financial Accounting  
Designed to introduce all business students to the field of accounting, the course covers the fundamental principles of accounting, highlighting balance sheet and income statement presentation. Primary emphasis on accounting as a source of financial information, with procedural details kept to a minimum.
Credits: 3  
College: School of Business  
Schedule Type: Lecture, On-Line  
ACCT 101CC:  Financial Accounting  
Credits: 3  
College: School of Business  
Schedule Type: Lecture, Lecture/On-Line, On-Line  
ACCT 102:  Managerial Accounting  
Objective analysis and interpretation of accounting information. Use of accounting information as a basis for planning, control and managerial decisions.
Credits: 3  
College: School of Business  
Prerequisites: ACCT 101 or ACCX 111 [Min Grade: D]  
Schedule Type: Independent Study, Lecture  
ACCT 111:  Financial Accounting  
Credits: 3  
College: School of Business  
Schedule Type: On-Line  
ACCT 112:  Managerial Accounting  
Objective analysis and interpretation of accounting information. Use of accounting information as a basis for planning, control and managerial decisions.
Credits: 3  
College: School of Business  
Schedule Type: By Appointment - 1 student, Lecture, On-Line  
ACCT 120:  Entrepreneeurial Accounting &  
Credits: 3  
College: School of Business  
Schedule Type: Lecture  
ACCT 198:  Transfer Accounting  
Credits: 3  
College: Jefferson College of Humanities & Sciences  
Schedule Type: Lecture  
ACCT 203:  Intermediate Accounting I  
An in-depth study of basic accounting principles and theory followed by a detailed analysis of cash, receivables and investments (including the related revenue and expense transactions). Text supplemented with the current rulings of the AICPA.
Credits: 3  
College: School of Business  
Prerequisites: ACCT 101 [Min Grade: D]  
Schedule Type: By Appointment, Lecture, On-Line  
ACCT 203AC:  Intermediate Accounting I  
An in-depth study of basic accounting principles and theory followed by a detailed analysis of cash, receivables and investments (including the related revenue and expense transactions). Text supplemented with the current rulings of the AICPA.
Credits: 3  
College: School of Business  
Schedule Type: By Appointment - 1 student, Lecture, Online By Appointment 8 Week, On-Line  
ACCT 204:  Intermediate Accounting II  
Continues the analysis of a company's balance sheet with a study of inventories, fixed assets and liabilities. Text supplemented by current rulings of the AICPA.
Credits: 3  
College: School of Business  
Prerequisites: ACCT 203 [Min Grade: D]  
Schedule Type: By Appointment - 1 student, Lecture  
ACCT 204AC:  Intermediate Accounting II  
Continues the analysis of a company's balance sheet with a study of inventories, fixed assets and liabilities. Text supplemented by current rulings of the AICPA.
Credits: 3  
College: School of Business  
Schedule Type: Lecture, On-Line  
ACCT 303:  Accounting Theory and Practice  
This course will enable students to study topics such as corporate entities, cash flow statements, pensions and leases; along with other material not covered in previous accounting courses.
Credits: 3  
College: School of Business  
Prerequisites: ACCT 204 [Min Grade: D]  
Schedule Type: By Appointment - 1 student, Lecture, On-Line  
ACCT 303AC:  Accounting Theory and Practice  
This course will enable students to study topics such as corporate entities, cash flow statements, pensions and leases; along with other material not covered in previous accounting courses.
Credits: 3  
College: School of Business  
Schedule Type: By Appointment - 1 student, Lecture, On-Line  
ACCT 303AC:  Accounting Theory and Practice  
This course will enable students to study topics such as corporate entities, cash flow statements, pensions and leases; along with other material not covered in previous accounting courses.
Credits: 3  
College: School of Business  
Schedule Type: By Appointment - 1 student, Lecture, On-Line  
ACCT 309:  Federal Taxes I  
This course examines the federal tax laws as related to individual income taxation. The textbook is supplemented by using the actual 1040 tax forms and the related supporting schedules. The course is open to all students.
Credits: 3  
College: School of Business  
Prerequisites: ACCT 101 or ACCT 101AC or ACCX 111 [Min Grade: D]  
Schedule Type: By Appointment - 1 student, By Appointment, Lecture, On-Line  
ACCT 309AC:  Federal Taxes I  
This course examines the federal tax laws as related to individual income taxation. The textbook is supplemented by using the actual 1040 tax forms and the related supporting schedules. The course is open to all students.
Credits: 3  
College: School of Business  
Schedule Type: By Appointment - 1 student, By Appointment - 4 students, Lecture, On-Line  
ACCT 316:  Cost Accounting I  
This course includes study of job order, process and standard cost systems; cost-volume-profit analysis; absorption versus direct costing; inventory-control systems, including EOQ and JIT systems concepts; relevant costing in decision making; time value of money concepts; and capital-budgeting theory and application.
Credits: 3  
College: School of Business  
Prerequisites: ACCT 203 or ACCT 203AC [Min Grade: D]  
Schedule Type: By Appointment - 1 student, Lecture, On-Line  
ACCT 316AC:  Cost Accounting I  
This course includes study of job order, process and standard cost systems; cost-volume-profit analysis; absorption versus direct costing; inventory-control systems, including EOQ and JIT systems concepts; relevant costing in decision making; time value of money concepts; and capital-budgeting theory and application.
Credits: 3  
College: School of Business  
Schedule Type: By Appointment - 2 students, Lecture, On-Line  
ACCT 325:  Business Taxes-State and Feder  
An in-depth coverage of business taxes. Emphasis is placed on partnership, corporation and sub-corporations. Pennsylvania, New Jersey and Delaware tax laws will be examined.
Credits: 3  
College: School of Business  
Prerequisites: ACCT 309 [Min Grade: D]  
Schedule Type: Lecture  
ACCT 409:  Auditing  
Principles, standards and procedures of auditing. Emphasis upon the public accounting profession, its current pronouncements, practices and problems.
Credits: 3  
College: School of Business  
Prerequisites: ACCT 204 [Min Grade: D]  
Schedule Type: By Appointment - 1 student, Lecture, On-Line  
ACCT 409AC:  Auditing  
Principles, standards and procedures of auditing. Emphasis upon the public accounting profession, its current pronouncements, practices and problems.
Credits: 3  
College: School of Business  
Schedule Type: By Appointment - 4 students, Lecture, On-Line  
ACCT 412:  Advanced Accounting  
This course includes study of business combinations and consolidated financial-statement preparation, foreign subsidiary operations, foreign transactions, and government and not-for-profit industry accounting. The text is supplemented with current financial accounting and reporting requirements.
Credits: 3  
College: School of Business  
Prerequisites: ACCT 303 [Min Grade: D]  
Schedule Type: Lecture  
ACCT 498:  Accounting Capstone  
This course serves as a capstone course in the Accounting program. Students complete the SCPS Portfolio they have been assembling throughout their program. The portfolio provides students with an opportunity to look at the past, present, and future. Students reflect on personal growth and development during their program of study. Students also demonstrate the ability to integrate theory and practice by proposing a solution to a current problem in an accounting setting via a research project. The portfolio concludes with a future directions essay wherein students identify goals for continued professional growth and lifelong learning.
Credits: 3  
College: School of Business  
Prerequisites: ACCT 203 and ACCT 204 and ACCT 303 and ACCT 309 and ACCT 316 and ACCT 409 and ACCT 412 and BLAW 211 and CLC 310 and CLC 320 and CLC 330 and CLC 340 and CLC 350 and PHIL 222 [Min Grade: D]  
Schedule Type: Lecture, On-Line