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statement of cash flows. Prerequisite: ACCT 305

3 credits

ACCT 320: Cost Management This course provides in-depth study of theory and practice of cost accounting. It emphasizes internal accounting reporting and managerial use of cost accounting data for planning, controlling and decision making. Topical coverage includes: cost behavior, product costing, budgeting, performance measurement, cost-volume-profit analysis, and managerial decision making. Prerequisites: BCOR 214, BCOR 215 3 credits ACCT 375: Organizational Internship Select students will be able to spend a period of time (50 hours per credit hour) working as an Intern with a local organization. During this period the student will maintain a journal, will meet regularly with a faculty member, and with a supervisor to provide continuing evaluation of quality and progress of the students work. At the conclusion of the experience the student will submit a paper to the supervisor and faculty member and make an oral presentation. Prerequisite: Junior standing 3 credits ACCT 415: Advanced Financial Accounting The course covers advanced accounting topics about partnerships accounting, parent and subsidiary accounting, consolidation and mergers, foreign transactions and translations, and government and non-profit accounting. Prerequisite: ACCT 315 3 credits ACCT 420: Income Taxes This course is a study of the Federal Income taxation of individuals, partnerships, and some consideration of estates and trusts. This course includes an introduction to income tax research and places an emphasis on effective tax planning. Prerequisite: BCOR 215 3 credits ACCT 431: Advanced Taxes Taxation of corporations, partnerships, S corporations, estates and trusts, and tax accounting issues. Additional coverage includes an examination of the sources of tax laws and related tax research and planning. This course involved a service learning component in which the students participate in the Internal Revenue Service’s Volunteer Tax Assistance (VITA) program and prepare individual tax returns at a local community center. This component is required and may, at the option of the student, be used for one credit under ACCT 375 Organizational Internship. Prerequisite: ACCT 420 Income Taxes 3 credits ACCT 440: Financial Auditing This course introduces the theory and practice of auditing, duties and responsibilities of the auditor, and standards, procedures, internal control and management services performed by public accountants. The course is designed to be taken in spring of senior year. Prerequisites: ACCT 313 or ACCT 315 3 credits ACCT 490: Special Topics Prerequisite: BCOR 215

1-3 credits

ECONOMICS (BSBA) The Economics curriculum provides an excellent background in financial and quantitative modeling that business professionals use to conduct analysis and research. Economists are needed to analyze issues such as health care, taxes, energy and international trade policy. Students who complete an Economics major are able to summarize their findings after analysis of economic trends and factors, industries, business competition and risk profiles. An Economics major will enable a student to prepare for advanced study in fields such as law,

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Gannon Undergraduate Catalog 2018-2019  

Gannon Undergraduate Catalog 2018-2019