Catalog Entries |
Fall 2014
Apr 18, 2024 |
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 | Select the Course Number to get further detail on the course. Select the desired Schedule Type to find available classes for the course. |
| ACCT 214 - Financial Accounting |
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Provides an introduction to the discipline of accounting; the principles of external financial reporting; and the use of general purpose financial statements (balance sheet, income statement and statement of cash flows) in decision making. Students will develop a basic understanding of how to use the financial statements to assess the profitability, liquidity and solvency of business entities.
3.000 Credit hours 3.000 Lecture hours Levels: Pharmacy, Pittsburgh Council on HE, Undergraduate Schedule Types: Lecture Business Department |
| ACCT 215 - Managerial Accounting |
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The purpose of this course is to provide an introduction to cost concepts, product costing systems, budgeting systems, and the development of accounting data for internal managerial decisions.
3.000 Credit hours 3.000 Lecture hours Levels: Pharmacy, Pittsburgh Council on HE, Undergraduate Schedule Types: Lecture Business Department |
| ACCT 310 - Accounting Information Systems |
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This course develops a sound understanding of the practices and procedures used to process accounting information. Emphasis is placed on computerized information systems.
3.000 Credit hours 3.000 Lecture hours Levels: Pharmacy, Pittsburgh Council on HE, Undergraduate Schedule Types: Lecture Business Department |
| ACCT 311 - Intermediate Accounting I |
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This course is an investigation and analysis of the accounting problems and practices of the corporation, with detailed study of the component elements of the balance sheet and income statement. Basic topics include: generally accepted accounting principles, financial statements, income determination, and presentation.
3.000 Credit hours 3.000 Lecture hours Levels: Pharmacy, Pittsburgh Council on HE, Undergraduate Schedule Types: Lecture Business Department |
| ACCT 312 - Intermediate Accounting II |
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This course is an investigation and analysis of the accounting problems and practices of the corporation, with detailed study of the component elements of the balance sheet and income statement. Basic topics include: generally accepted accounting principles, financial statements, income determination and presentation.
3.000 Credit hours 3.000 Lecture hours Levels: Pharmacy, Pittsburgh Council on HE, Undergraduate Schedule Types: Lecture Business Department |
| ACCT 314 - Advanced Accounting |
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Exposes students to some of the more advanced and topical accounting subject matter. Potential areas of study include accounting for partnerships, accounting for governmental entities, the preparation of consolidated financial statements and foreign currency transactions and translations.
3.000 Credit hours 3.000 Lecture hours Levels: Pharmacy, Pittsburgh Council on HE, Undergraduate Schedule Types: Lecture Business Department |
| ACCT 315 - Cost Accounting |
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This course addresses the use of accounting information for purposes of cost determination, cost control and cost analysis. Topics include: cost terminology, cost behavior, job order costing, process costing, cost allocations, and standard costing.
3.000 Credit hours 3.000 Lecture hours Levels: Pharmacy, Pittsburgh Council on HE, Undergraduate Schedule Types: Lecture Business Department |
| ACCT 411W - Auditing |
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Standards and procedures employed by auditors in the examination of financial statements for the purpose of rendering an opinion are studied and evaluated. Case problems are used to demonstrate the application of the principles studied.
3.000 Credit hours 3.000 Lecture hours Levels: Pharmacy, Pittsburgh Council on HE, Undergraduate Schedule Types: Lecture Business Department Course Attributes: University Core Writing Intens |
| ACCT 412 - Intro Income Tax Accounting |
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This course is a study of basic tax regulations and procedures affecting individuals, and to a lesser extent, business units. Principle topics include: returns, rates, exemptions, income, deductions, sales and exchanges of assets, and credits.
3.000 Credit hours 3.000 Lecture hours Levels: Pharmacy, Pittsburgh Council on HE, Undergraduate Schedule Types: Lecture Business Department |
| ACCT 414 - Corporate/Partnership Tax |
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This course acquaints the student with the principles of taxation as applied to corporations, shareholders, partnerships and partners.
3.000 Credit hours 3.000 Lecture hours Levels: Pharmacy, Pittsburgh Council on HE, Undergraduate Schedule Types: Lecture Business Department |