Accounting (ACC)
This is an introductory course which views accounting as a source of information and a tool for effective decision making. The course provides a basic understanding of the concepts of financial accounting and includes analysis and interpretation of financial reports with emphasis on their use by external parties such as stockholders and creditors. Computer/Internet applications included.
This introductory course focuses on accounting information as a tool for effective decision making within an organization. The course provides a basic understanding of the procedures of management accounting as a means of identifying management problems and evaluating potential solutions. It emphasizes a multi-disciplinary approach to the use of management reports by managers inside the business organization. Computer/Internet applications included.
A comprehensive study of the preparation and use of financial reports for business decisions and the role of accounting standards in the international business community. Activities that may be included in the course are ethical issues in business decisions, financial information on the Internet, research papers, group projects, class presentations, and computer spreadsheets.
A comprehensive study of the preparation and use of financial reports for business decisions and the role of accounting standards in the international business community. Activities that may be included in the course are ethical issues in business decisions, financial information on the Internet, research papers, group projects, class presentations, and computer spreadsheets.
This is a hands-on tax preparation course and service learning opportunity that allows students to acquire a number of skills including client interaction, problem-solving, team work, critical thinking, and leadership that are considered valuable to entry level accounting professionals. Students will learn tax rules and regulations related to individual income taxes, and how to prepare US individual income tax returns (form 1040, with schedules A,B and CEZ) using TaxWise software. Students will update the Niagara University VITA Handbook of Policies & Procedures for Volunteers to be used in the future. Classroom learning time and VITA service is anticipated to be 70-85 hours over the semester.
This course covers key financial and managerial accounting concepts such as how accounting system generates accounting information and how accounting information enhances managers' decision-making process. Specifically, the course is focused on developing managers' ability to interpret accounting information, both financial and non- financial, through case studies to aid their decision-making process.
A course involving case studies of current issues in accounting. Topics may include any area relating to accounting such as financial accounting and reporting issues, auditing, fraud, ethical issues, international accounting, government and not-for-profit accounting, legal issues, taxation, management accounting, and strategic accounting.
A study of the design and use of modern cost management systems. Topics include product costing, activity-based costing and management, profit planning, performance measurement, and strategic decision making and control. Computer applications, a writing component, and group projects included.
A study of the special accounting information needs of the various forms of accounting entities, whether large or small, public or private, profit or nonprofit. Topics include business combinations, multinational corporations, segment reporting, partnership accounting, bankruptcy, and estates and trusts. Computer applications included.
This course examines forensic accounting and economic crime, integrating accounting, criminal justice and computer and information systems concepts and issues. The course includes limited accounting theory and concentrates on financial fraud, white-collar crime, how financial fraud is perpetrated, approaches to fraud investigation and documentation, and fraud detection and prevention.
A study of the theory and practice of auditing. The primary focus is on audits of the financial statements performed by independent accountants. Auditing integrates accounting standards and practices, legal liability for public accountants, and ethical expectations as prescribed in the AICPA Code of Professional Conduct, culminating in the examination of audit evidence and preparation of the auditor's report. Although ACC 224 is the prerequisite, students are advised to take auditing in their senior year. Computer applications, a writing component, and group projects included.
A conceptual study of United States federal income taxation. The current income tax code as it relates to individuals, corporations, partnerships, and other taxable entities is introduced. Practical tax problems are reviewed to demonstrate the proper application of the tax code, and current issues in tax accounting and tax planning are considered. Computer applications included.
A study of the special features of accounting and financial reporting for governmental and not-for-profit entities including state and local governments, health care entities, universities and colleges, public schools, voluntary health and welfare organizations, and other not-for-profit entities.
Individual research of a substantive nature pursued in the students major field of study. The research will conclude in a written thesis or an original project, and an oral defense.
Individual research of a substantive nature pursued in the students major field of study. The research will conclude in a written thesis or an original project, and an oral defense.
A junior or senior work-study program providing relevant employment experience. The objective of the program is to integrate classroom theory and practical, work experience, thus lending relevancy to learning and providing the student with a realistic exposure to career opportunity.
A junior or senior work-study program providing relevant employment experience. The objective of the program is to integrate classroom theory and practical, work experience, thus lending relevancy to learning and providing the student with a realistic exposure to career opportunity.
A junior or senior work-study program providing relevant employment experience. The objective of the program is to integrate classroom theory and practical, work experience, thus lending relevancy to learning and providing the student with a realistic exposure to career opportunity.