3 - SNHU Academic Archive

ACCOUNTING
Acct. 1 and 2 • Elementary Accounting
(2 semesters) • 3 credits each semester
Elementary Accounting is a two semester course
designed to:
• introduce the student to the need for accounting
in business and its relevancy to society.
• develop an understanding of the basic financial
statements used by business.
• develop an understanding of the composition of
basic asset, liability, equity, and income determining
accounts, in accordance with current
accounting concepts and principles.
• introduce the student to the fundamental
mechanics of accounting for proprietorships,
partnerships, and corporations.
Success in the first semester is a prerequisite to
the second semester. Success in both will enable
the student to pursue advanced subjects.
Acct. 3 and 4 • Intermediate Accounting (2
semesters) • 3 credits each semester
This course covers an intensive examination and
analysis of the accounting theory for assets,
liabilities and stockholders' equity essential for the
development and understanding of financial
statements, The underlying concepts of matching
revenue and expenses for the determination of
net income are stressed. Particular emphasis is
placed on the study and application of APB
opinions and FASB opinions along with problem
solving,
Prerequisite:
Acct. 2.
Acct. 5 and 6 • Advanced Accounting (2
semesters) • 3 credits each semester
Included in Advanced Accounting is a comprehensive
examination and analysis of the
accounting principles and procedures applicable
to special areas of business. The topics covered
are partnerships, consignments, installment
sales, branches, business combinations,
consolidations, bankruptcy, foreign exchange,
and estates and trusts. Particular emphasis is
placed on problem solving.
Prerequisite:
Acct. 4.
Acct, 7 and 8 • Cost Accounting (2 semesters)
• 3 credits each semester
This course includes a comprehensive coverage
of the accounting concepts and practices used in
the recording, classifying and reporting of cost
data, An analysis is made of the behavior of costs,
and their use to management in the planning and
control process. Budgeting, standard costs, job
order and process cost systems are examined
along with special problems in cost accounting.
Prerequisite:
Acct. 2.
Acct. 11 • Auditing Principles • 3 credits
An in-depth examination of audit programs and
procedures that are required during the course of
a regular audit engagement is included in this
course. The importance of reviewing internal
controls is stressed.
Prerequisite:
Acct 6
Acct. 12 • Advanced Auditing • 3 credits
Included in this course is an analysis of auditing
procedures applicable to the examination of
computerized systems. The use of statistical
sampling techniques are examined in detail. The
statements on auditing standards and the more
recent FASB opinions are covered. This course
should be elected by those students who plan a
career in public accounting.
Prerequisite:
Acct. 11.
Acct. 14 • Management Accounting • 3 credits
This course emphasizes the analysis, reporting
and use of accounting data as a management tool
in the planning and control process.
Prerequisite:
Acct. 2.
Acct. 15 • Federal Taxation I • 3 credits
A detailed presentation is made of the theory and
practice applicable in the preparation of federal
income tax returns for individuals.
Prerequisite:
Acct. 2.
Acct. 16 • Federal Taxation II • 3 credits
A detailed presentation is made of the theory and
practice applicable in the preparation of federal
income tax returns for corporations, partnerships,
estates and trusts.
Prerequisite:
Acct. 2.
Acct. 22 • Institutional Accounting • 3 credits
This course surveys the accounting principles and
procedures applicable to governmental and notfor-profit
institutions.
Prerequisite:
Acct. 8.
Acct. 30 • Internship • 3 credits
This program provides an opportunity to work in
public, private or governmental accounting in a
supervised and structured work experience.
Prerequisite:
Consent of the Director of Cooperative Education.
BUSINESS EDUCATION
Ed. 5 • Evaluation, Measurement and Testing •
3 credits
This course is concerned with the principles of
measurement and evaluation. The use of basic
statistical concepts will be discussed. The use of
standardized and teacher-made tests will also be
examined.
Prerequisite:
Junior standing.
Ed, 10 • Introduction to Education • 3 credits
This course gives the student an overview of
American education through analysis of its
historical and philosophical roots. Contemporary
issues in American education will be emphasized,
Ed. 12 • Methods of Teaching Typing & Office
Practices • 2 credits
A study of the methods of instruction, skill building
techniques, selection and preparation of instructional
materials, standards of achievement, and
evaluation and measurement of pupil progress in
the skill oriented courses.
Prerequisite:
SS10