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ACCOUNTING

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of organizations, both public and private, but the major emphasis of the cases studied will be that of business organizations. Prerequisite: BCOR 440. 3 credits

DEPARTMENT OF FINANCIAL & ECONOMIC ANALYSIS Richard P. Hauser, Ph. D, Department Chairperson FACULTY: Assistant Professor: Renee Castrigano, Richard Hauser, Terry Holmes, William McAndrew, M. Garrett Roth. Instructor: Blase Nicolia.

ACCOUNTING (BSBA) Accounting is a promising and rewarding career. The aim of the Accounting curriculum is to develop a sound understanding of accounting theory and practice, as well as the ethical principles necessary to prepare students for professional careers in public accounting, business, or government. The Accounting program prides itself in bringing practical knowledge into the classroom based on personal professional experiences of the accounting faculty. The Accounting program provides an excellent base for graduate work in Accounting, Business Administration, Law, or related fields. The Dahlkemper School of Business offers business students the opportunity to participate in the accelerated BSBA/MBA program that meets the needs of the public accounting profession on a national basis in support of the 150-hour education requirement initiated by the American Institute of CPA’s and many state boards of accountancy. The following courses must be completed to satisfy the requirements for the BSBA in Accounting: ACCT 305/Intermediate Financial Accounting I ACCT 313/Accounting Information Systems ACCT 315/Intermediate Financial Accounting II ACCT 320/Cost Management ACCT 415/Advanced Financial Accounting ACCT 420/Income Taxes ACCT 440/Financial Auditing

COURSE DESCRIPTIONS ACCT 305: Intermediate Financial Accounting I An in-depth investigation of accounting theory and practice through the examination of major financial statement accounts. Specific topics include a study of the conceptual framework of accounting, income determination, reporting and financial statement presentation, and evaluation of sustainable and transitory earnings components. Prerequisite: BCOR 215 3 credits ACCT 313: Accounting Information Systems A theoretical and practical discussion of the process and procedures for accounting information systems analysis, design, and implementation with emphasis on the organizational decision making inherent in a broad range of computerized systems applications. A computer lab is included to examine an automated accounting system. Prerequisite: BCOR 215 3 credits ACCT 315: Intermediate Financial Accounting II An in-depth investigation of accounting theory and practice through an examination of major financial statement accounts. Specific topics include a study of accounting for investments, liabilities, leases, shareholders’ equity changes, earnings per share and preparation of the

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Gannon Undergraduate Catalog 2018-2019  

Gannon Undergraduate Catalog 2018-2019