2003-2004 - The University of Scranton

ACC 363 3 cr.
Federal Taxes
(Prerequisites: junior standing, ACC 252 or
254) An introductory course covering pertinent
phases of federal income taxation. Emphasis on
business transactions, preparation of individual
returns, and finding the answers to federal tax
questions.
ACC 364 3 cr.
Auditing Theory
(Prerequisite: ACC 361) Regulatory, legal, ethical,
and technical issues related to the independ-
Kania School/Accounting 207
Accounting – Financial Accounting Track Curriculum
Department and Number Descriptive Title of Course Fall Cr. Spr. Cr.
First Year
GE S/BH ECO 153–154 Prin. of Micro–Macro Economics 3 3
GE WRTG–SPCH WRTG 107–COMM 100 Composition–Public Speaking 3 3
GE PHIL-T/RS PHIL 120–T/RS 121 Introduction to Philosophy–Theology I 3 3
GE C/IL C/IL 104 Computing and Information Literacy 3
GE QUAN MATH ELECT 1 Math Option (two courses) 3-4 3-4
GE HUMN HUMN ELECT 2 Humanities Elective 3
GE FSEM–PHED INTD 100–PHED ELECT Freshman Seminar/Physical Education 1 1
16-17 16-17
Second Year
BUS CORE ACC 251–252 Financial Accounting I–II 3 3
BUS CORE STAT 251–252 Statistics for Business I–II 3 3
BUS CORE MGT 251 Legal Environment of Business 3
GE PHIL-T/RS PHIL 210–T/RS 122 Ethics–Theology II 3 3
GE NSCI NSCI ELECT Natural Science Electives 3 3
GE HUMN HUMN ELECT Humanities Electives 3 3
GE ELECT ELECT 3 Free Elective 3
18 18
Third Year
MAJOR ACC 361–362 Intermediate Accounting I–II 3 3
MAJOR ACC 363–364 Federal Taxes–Auditing 3 3
BUS CORE MGT 351–352 Principles of Management I–II 3 3
BUS CORE FIN 351–MKT 351 Intro. to Finance–Intro. to Marketing 3 3
BUS CORE OIM 351–OIM 352 Intro. to Mgt. Science–Intro. to Oper Mgt. 3 3
BUS CORE ECO/IB 351 Environment of Intl Business 3
GE PHIL-T/RS PHIL-T/RS ELECT Philosophy or T/RS Elective 3
18 18
Fourth Year
MAJOR ACC 460–ELECT 4 Adv. Accounting–Major Elective 3 3
MAJOR ACC 461–ELECT 4 Cost Accounting–Major Elective 3 3
BUS CORE OIM 471–MGT 455 Bus. Info. Mgt.–Bus. Policy & Strategy 3 3
GE HUMN HUMN ELECT Humanities Elective 3
GE ELECT ELECT 2 Free Electives 3 3
GE PHED PHED ELECT Physical Education 1 1
16 13
TOTAL: 133-135 CREDITS
1 See note on Math Options on page 205.
2 If EDUC 113 is required in the first semester, it is taken in place of a humanities elective and is counted as a GE free elective.
One GE free elective in the fourth year must then be taken as a humanities elective.
3 If a third math course is required, it replaces this GE elective.
4 Major electives for the Financial Accounting track are ACC 365, 470, 472, 473, 474, 475 and 480. Students who plan to sit
for the CPA examination in New York or New Jersey need 6 credits of finance and 6 credits of law. For the additional course in
finance, one of FIN 361, FIN 362, or FIN 475 is recommended. ACC 470 is recommended for the additional law course.
ent audit service. Examination of auditing standards,
statistical methods and techniques
involved in the examination of certain transaction
cycles.
ACC 365 3 cr.
Federal Taxation of Corporations and
Partnerships
(Prerequisite: ACC 252) An introduction to the
taxation of C and S corporations and partnerships,
including analysis of the tax consequences
of their formation, operation, and liquidation.