Courses

Undergraduate Accounting Courses

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.

Credit Hours: 3

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.

Credit Hours: 3

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.

Credit Hours: 6   /  ACC 223 offered in fall semesters, ACC 224 offered in spring semesters   /   Prerequisites: ACC 112, or equivalent

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.

Credit Hours: 3   /  offered in fall semesters   /   Prerequisites: ACC 112

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.

Credit Hours: 3   /  offered in fall semesters   /   Prerequisites: ACC 224

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.

Credit Hours: 3

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.

Credit Hours: 3   /  offered in spring semesters   /   Prerequisites: ACC 224

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.

Credit Hours: 3   /  offered in fall semesters   /   Prerequisites: ACC 112 and junior status

The growth of international business has influenced the way business and accounting are conducted in every country. This course prepares students to operate more effectively in a global business environment. Students will develop a sensitivity to the diversity of accounting standards and reporting practices in the global business community. Group projects, research paper, and case discussions included. Recommended for all students interested in international business.

Credit Hours: 3   /   Prerequisites: ACC 112

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.

Credit Hours: 3   /  offered in spring semesters   /   Prerequisites: ACC 112 and junior status

Individual research of a substantive nature pursued in the student’s major field of study. The research will conclude in a written thesis or an original project, and an oral defense.

Credit Hours: 6

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. (Transfer students must complete a minimum of 15 semester hours in the major at Niagara University before enrollment. Registration is to be arranged through the chairperson.)

An introduction to general legal principles, methods, and objectives, with particular emphasis on the rules that govern commercial dealings. Topics include an introduction to law, torts, contracts, sales, and property. While the scope of coverage takes into account the needs of students majoring in accounting, the business law sequence is recommended to all students, especially to those contemplating careers in law.

Credit Hours: 3   /  offered in fall semesters

A continuation of the examination of legal principles governing commercial dealings. Topics include secured transactions, bankruptcy, commercial paper, agency, partnerships, and corporations. While the scope of coverage takes into account the needs of students majoring in accounting, the business law sequence is recommended to all students, especially to those contemplating careers in law.

Credit Hours: 3   /  offered in spring semesters

Graduate Accounting Courses (4+1 Students)

For course descriptions, please refer to our MBA website.

ACC 505 - Financial & Management Accounting

ACC 601 - Strategic Accounting Analysis and Planning

ACC 602 - Advanced Business Tax Strategy

ACC 603 - Advanced Accounting Theory

ACC 604 - Advanced Auditing

ACC 682 - Special Topics