Courses

Accounting Co-op I
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.) - zero to six semester hours
Accounting Co-op/Internship
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.) - zero to six semester hours
Accounting Co-op/Internship
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.) - zero to six semester hours
Advanced Acc
Prerequisite: ACC 224 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. - three semester hours - offered in fall semesters
Auditing
Prerequisite: ACC 224 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. =- three semester hours =- offered in spring semesters
Contemporary Issues in ACC:
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. - variable - minimum one semester hour
Cost Management Systems
Prerequisite: ACC 112 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. =- three semester hours =- offered in spring semesters
Financial Accounting
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. =- three semester hours -offered in fall semester
Fraud Exam & Eco Crime
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. - three semester hours Cross listed with CIS 340 and CRJ 340
Govt & Non Prof Acc
Prerequisite: ACC 112 and junior status 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. - three semester hours - offered in spring semesters
Honors Thesis I
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. - six semester hours
Honors Thesis II
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. - six semester hours
Intermediate Acc I
Prerequisite: ACC 112, or equivalent 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. - six semester hours - ACC 223 offered in fall semesters, ACC 224 offered in spring semesters
Intermediate Acc II
Prerequisite: ACC 112, or equivalent 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. - six semester hours - ACC 223 offered in fall semesters, ACC 224 offered in spring semesters
International Accoun
Prerequisite: ACC 112 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. - three semester hours
Management Accounting
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. =- three semester hours -offered in spring semeser
Tax I
Prerequisite: ACC 112 and junior status 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. - three semester hours - offered in fall semesters