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Accounting Courses

ACCT 110: Accounting for Professionals

Credits: 4.0
Level: UG

The course is open only to non-business students. A nontechnical introduction to the principles of financial and managerial accounting with emphasis on the use and interpretation of financial reports, managerial planning and control. The course would also provide an overview of business entities and taxation for businesses and individuals. The course is for the individual who seeks a basic knowledge of accounting and its uses. It is designed for the user of accounting information rather than the preparer. This course cannot be substituted for ACCT 115 or 116. Students graduating with a major in the School of Business cannot receive credit for this course.


ACCT 115: Financial Accounting Foundations

Credits: 4.0
Level: UG

Introduces preparation of the income statement and the balance sheet. Covers analysis and recording of business transactions and a detailed study of accounting for assets, liabilities, and equity.


ACCT 116: Managerial Accounting Foundations

Credits: 4.0
Level: UG

Introduces the managerial accounting tools and models available for planning and projecting, controlling, and business analysis with an emphasis on decision-making. Covers budgeting, product costing, and analysis and projection of financial statements for internal purposes.


ACCT 120: Accounting Essentials for New Ventures

Credits: 4.0
Level: UG

The course covers essential accounting topics specific to new entrepreneurial ventures. Topics include: Financial Statement, cash flow issues, cost accounting, tax calculations, and choice of business entity.


ACCT 321: Financial Reporting I

Credits: 4.0
Level: UG

Provides intensive review of preparation of the income statement and balance sheet. Covers current accounting practice in light of authoritative pronouncements and critical study of theory and practice relating to accounting for current assets.


ACCT 322: Financial Reporting II

Credits: 4.0
Level: UG

Continues critical study of accounting theory and practice relating to financial statement items. The emphasis is on accounting principles underlying the measurement, recognition and reporting of long-lived tangible and intangible assets, long-term liabilities including bonds and leases, and equity transactions.


ACCT 323: Financial Reporting III

Credits: 4.0
Level: UG

Provides a detailed analysis of higher level financial accounting topics and advanced knowledge in topics including long-term liabilities, convertible securities, equity compensation transactions, accounting for income taxes, investments, and current topics. Connects topics learned in all financial reporting classes.


ACCT 327: Financial Statement Analysis

Credits: 4.0
Level: UG

In this course you will develop a deeper understanding of how to interpret and analyze a firmâ??s financial statements to evaluate a firmâ??s strategy, valuation, and sustainability. You will use traditional analysis and valuation tools including ratio analysis, trend analysis, and common sizing, as well evaluation of qualitative information. Additionally, you will learn and apply data analytics and visualization to convey financial information more effectively.


ACCT 329: Advanced Accounting

Credits: 4.0
Level: UG

Study of accounting as well as theory that underlines merger, acquisition, and investment activity between firms. These activities result in complex financial structures and complex financial reporting. Topics covered include investment accounting, consolidation reporting, derivatives, translation of foreign financial statements, and other current topics.


ACCT 331: Cost Accounting

Credits: 4.0
Level: UG

Continues and expands the study of managerial accounting with an emphasis on cost accounting, internal reporting, analyzing accounting information for planning and projecting and making strategic short and long term business decisions through the use of case studies and/or projects.


ACCT 341: Principles of Auditing

Credits: 4.0
Level: UG

Covers auditing standards and professional ethics, auditing theory and concepts, audit evidence and procedures, and auditors’ reports.


ACCT 350: Accounting Information Systems

Credits: 4.0
Level: UG

The rapid evolution of information technology (IT) is changing how accounting professionals work today. In this course you will gain a conceptual overview and hands-on experience with relevant topics including: Semantic modeling and event driven accounting information systems (AIS); development, documentation, internal control, and audit of AIS, with reference to the COBIT framework; XBRL and its role in financial reporting; the use of database management software and accounting software in developing modern AIS including the concept of enterprise resource planning/ enterprise system (ERP/ES).


ACCT 420: Emerging Industry Analysis: Accounting Perspective

Credits: 4.0
Level: UG

Examine and critically evaluate a select emerging industry from an accounting perspective. The course takes an experiential approach to accounting analysis using case studies, robust class discussions, and in-depth research. Students will apply their cross-disciplinary knowledge and skills to study the industry from historical, economic, social, and legal viewpoints as well as considering the value proposition to diverse stakeholders.


ACCT 510: Essentials of Financial Reporting

Credits: 2.0
Level: GR

This course introduces how economic events are captured in financial statements, including the Balance Sheet, Income Statement, Statement of Retained Earnings, and Statement of Cash Flows using Generally Accepted Accounting Principles (GAAP). It also introduces how financial statements are used in investing and other business decisions.


ACCT 601: Managerial Accounting

Credits: 3.0
Level: GR

Explores the concepts and tools managers use to measure, monitor, and motivate performance. The course emphasizes value-added, practical applications of analytical tools and applies them to strategic and operational planning. This includes combining quantitative and qualitative information as well as measuring financial and non-financial performance.


ACCT 603: Strategic Cost Management

Credits: 3.0
Level: GR

The ability to understand and manage costs is vital to an organization’s success. Using tools from practice and theory, this course exposes students to the ways that companies measure costs and make strategic decisions about them. Quantitative analysis is mixed with discussions of organizational strategy and environment to inform these decisions.


ACCT 608: Government and Not-for-Profit Accounting

Credits: 3.0
Level: GR

The course focuses on the role of accounting information as a means of communicating a mission, accomplishments, and fulfillment of fiduciary responsibility that are unique to not-for-profit and government organizations. The emphasis is on executive leadership and decision-making. Students will study the creation, use, presentation, and analysis of budgets as well as financial reporting unique to these sectors.


ACCT 635: Strategy & the Master Budgeting Process

Credits: 3.0
Level: GR

This course covers the essential concepts, tools, and practical applications of the entire master budgeting process. This includes budget development from the strategic plan, periodic forecasting, performance management tools, and the tie-in to the monthly actual financial closing cycle. The course will emphasize value-added, practical applications of these concepts as utilized in present-day business environment for a competitive advantage.


ACCT 665: Financial Statement Analysis

Credits: 3.0
Level: GR

In this course you will develop a deeper understanding of the uses and limitations of financial statements as well as the traditional and non-traditional methods of analyzing them (e.g. comparative analysis, ratio analysis, risk and profitability analysis, quality of earnings, asset and corporate valuation, forecasting cash flows, and strategic financial analysis). You will evaluate the performance of actual companies using tools like Excel and Tableau. In addition to the quantitative analysis, the course will highlight financial responsibility and ethics and analyze qualitative information for insight into the decisions made by management.


ACCT 912: Applied Research Methods in Accounting

Credits: 3.0
Level: GR

The primary objective of this course is to develop the academic skills necessary for the selection and utilization of various research methodologies when investigating an accounting issue.


ACCT 921: Empirical Research in Accounting I

Credits: 3.0
Level: GR

An introduction to empirical research concerning financial accounting and the capital markets.


ACCT 942: Doctorial Seminar in Auditing Research

Credits: 3.0
Level: GR

This course provides an introduction into research issues in auditing. It is intended to develop an understanding of auditing theory, practice, and empirical research methods.


ACCT 998: Dissertation Research in Accounting

Credits: 1.0-12.0
Level: GR


ACCT T480: Special Topics in ACCT

Credits: 0.5-12.0
Level: UG

Topics decided upon by faculty will vary within the area of study.


TAX 341: Federal Income Taxes

Credits: 4.0
Level: UG

Surveys the tax structure of the United States, with emphasis on those portions of the Internal Revenue Code that affect the federal income tax liabilities of individuals and small businesses. Considers the tax impact on individuals and small businesses relating to compensation, portfolio income and business investments.


TAX 342: Advanced Federal Taxes

Credits: 4.0
Level: UG

Considers the tax impact on business entities including corporations, partnerships, and S corporations of property acquisitions and dispositions, formation of a business, taxable income, redemption of ownership interest, liquidation of the entity and dividends and distributions.


TAX 360: Cannabis, Cookies and Cyberspace: The New Age of State & Local Taxation

Credits: 4.0
Level: UG

This course provides a basic introduction to state and local taxation, with an emphasis on income and franchise taxes imposed on businesses. The course is designed to encompass all of the major topics relevant to multistate taxation, including recent legislative developments and state tax policy trends.


TAX 411: Tax Research

Credits: 3.0
Level: UG

In this course you will develop the skills of tomorrow’s tax consultant to maintain your edge in providing value to the client in an efficient and effective manner. That value is to professionally resolve a tax issue by means of thinking creatively, conducting basic research using primary tax authority sources, communicating findings in a concise manner, and maintaining ethical standards.


TAX 415: Tax Experiential Learning

Credits: 4.0
Level: UG

In this experiential service-learning class, students participate in Volunteer Income Tax Assistance (VITA), a nationally recognized program supported by the IRS. It requires students to complete a short IRS training program and then prepare actual individual income tax returns to help those in need of pro bono assistance in the Philadelphia community through a neighborhood service project.


TAX 660: Tax and Business Strategy

Credits: 3.0
Level: GR

An analysis of the legal, economic, and social effects of the federal income tax structure on taxpayers. Examines how taxes impact decision making for business strategy, business operations, and personal investment and planning purposes.


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