Courses
Accounting
ACCT-200 Financial Accounting
Introduction to accounting for internal and external reporting. Emphasizes corporate financial accounting and reporting. Covers theoretical and practical issues related to accounting and reporting of assets, liabilities, owners' equity, revenues, expenses, gains, and losses. Emphasis is placed on the importance of financial accounting information for investment and credit decisions.
ACCT-210 Legal Environment
The legal environment as it relates to business. Considers essential elements of consumer protectionlaw, employment law, environmental regualtion, court procedures, torts, introduction to contracts, agency law and selected laws regarding corporations. Sophomore standing
ACCT-220 Introduction to Taxation
The objective of this course is to provide students with an initial background in federal income tax. The course builds an appreciation of federal income tax laws, as opposed to accounting principles and theory. It is designed to develop a fundamental knowledge of basic federal income tax principles and concepts. The course is also designed to qualify the student as a TCE (TaxCounseling for the Elderly) volunteer. This program is offered in the spring and is not acourse requirement. The TCE program is specifically targeted to the elderly and is offered at the Selinsgrove Senior Center. The topics discussed in this course include the following: gross income inclusions and exclusions,adjusted gross income, deductions, exemptions, filing status, sales and exchanges of property, the earned income credit, the credit for the elderly, education credits, and capital gains and losses. Pennsylvania taxes are also covered.
ACCT-300 Financial Statement Analysis
Study of the information contained in balancesheets, income statements, statements of cashflow, and footnotes in the annual reports of corporations. Includes analysis of the relationships and predictability of suchinformation. The course includes case studies, computerized analyses and library research.
ACCT-301 Intermediate Accounting I
Covers the theoretical and conceptual framework offinancial accounting and the content andusefulness of financial statements. Also provides in-depth coverage of the accounting and reporting issues related to operating activities of businessenterprises. Special projects include case studiesand position papers requiring research into pronouncements of the Financial Accounting Standards Board.
ACCT-302 Intermediate Accounting II
Continuation of AC:301, emphasizing accounting andreporting issues for investing and financing activities of a business enterprise. Additional coverage of latest developments in financial accounting. Special projects include cases and position papers requiring research into pronouncements of FASB.
ACCT-305 Federal Taxation
This course is a continuation of AC:220 Introduction to Taxation. It emphasizes tax research through the use of RIA's Checkpoint and LEXIS-NEXIS. The students also learn how to prepare tax returns using a computerized tax return preparation program such as TurboTax. Technical tax topics are covered in more depth. Learning is accomplished through the use of case studies, such as Prentice-Hall's Life of Riley. There is a heavy emphasis on learning to recognizeand research tax issues. The course places a considerable emphasis upon the development of the student's ability to recognize, interpret, and weigh the various and often conflicting sources ofthe tax law. These sources include the Internal Revenue code, Congressional Committee Reports, Treasury Department Regulations, IRS pronouncements, federal court precedents, andcommentaries of tax practitioners and academicians. The student is exposed to the various sources of the tax laws: how to find them,how to correctly cite them, how to read and interpret them, how to weigh conflictingauthorities in formulating recommendations, etc. The course also develops and refines students' analytical and legal reasoning skills and their diagnostic instincts and abilities.
ACCT-310 Advanced Business Law
A study of contracts, employment law, anti-trust law and commercial transactions. Includes negotiable instruments, sales, creditors' rights, personal property and bailments.
ACCT-330 Cost Management
Study and comparison of traditional and emerging costing systems. Traditional costing emphasizes accounting procedures for inventory valuation, budgeting, and investment decisions with emphases on unit-based cost behavior; job, process, and standard costing; variance analysis; break-even analysis; time-value decision models. Emerging costing emphasizes the understanding of cost behavior as a strategic tool of general management. It covers recently developed concepts of activity-based costing and the theory of constraints.
ACCT-340 Governmental & Non-Profit Accounting
Introduction to the theory and practice of accounting for nonprofit organizations, such as government operations, hospitals, colleges and arts facilities. Includes budgeting as well as bookkeeping and reporting practices.
ACCT-405 Federal Taxes II
Continuation of AC:305, emphasizing taxation of corporations and partnerships, estate and gift taxation, and tax practice and procedure. Includestax research project.
ACCT-410 Consolidations
Theory and practice of accounting for business combinations. Topics include cost, equity andconsolidation methods; the purchase or pooling of interest concepts; and the consolidation of parent-subsidiary operations, including minority interests.
ACCT-420 Auditing
An introduction to the theoretical and conceptual foundations of auditing. Topics include riskanalysis, sampling and testing, internal control structures, evidence, financial statement audits, systems audits and reporting. The course alsoprovides coverage of practice, duties, ethics and responsibilities of certified public accountants.
ACCT-430 Managerial Accounting Policy
Extended study of traditional managerialaccounting concepts involving cost systems, budgeting, performance and variance analysis,behavior accounting, break-even and capital budgeting models and direct cash flow statement. Introduction to emerging cost management topics including the theory of constraints, activitybased costing/management, target costing, backflushing, learning curves, stochastic models, and extension of capital budgeting models.
ACCT-496 Topics in Accounting
Topics of current importance and interest in accounting. Emphasizes readings from the current literature.
Information Systems
INFS-100 Using Computers
Topics include basic operating concepts of computers and a hands-on introduction to their usefor word processing, e-mail, spreadsheet modeling,presentation graphics, library research, the World-Wide Web and other uses on the Internet. Also discusses trends, projections and the impact of computers on society.
INFS-174 Database Systems Analysis and Design
This course deals primarily with the development of approaches for the analysis, design, and development of database systems in today's business environment. Major emphasis is placed onthe development of a series of models that culminate with the creation of a working database system. These models cover the entire systems develpment life cycle and are critical to ensure the development of an effective database solution.
INFS-271 E-Business Applications Development
An introduction to the basics of client/server computing and Web-based system development. The course covers the concepts of networking, Webtechnologies, HTML (hyper-text markup language), client-side scripting (JavaScript), server-side scripting (ASP and JavaScript), ActiveX Componentsand Structured Query Language (SQL) The course consists of two parts: dynamic Web design andWeb-database programming.
INFS-276 Simulation Models
Design and use of computer models for planning, allocation and scheduling in the manufacturing andservice sectors. Uses queuing theory andstatistical analysis to interpret results. Includes the use of GPSS, SIMAN, or some other special purpose simulation language.
INFS-375 Database Programming
A practical course to teach database programming in PL/SQL, XML and Java using the following Java APIs: JDBC, RMI, Servlets, Swing. In this course, students learn how to write database-centric programs using the latest developments in therelational database management systems and object-oriented technology. The development environment used is Oracle.
INFS-472 Management Support Systems
This course provides a framework for managing the introduction, evaluation, and assimilation ofcomputer technology into organizations, focusing on information needs of middle and senior management. Case studies address management of information resources and selection of hardware and software.
INFS-485 Artificial Intelligence
A brief summary of the tools, techniques and applications of artificial intelligence.Introduces problem solving and knowledgerepresentation and selects topics from techniques for constructing models, robot design, language processing, computer vision, neural networks and expert systems.
INFS-496 Topics in Information Systems
Topics of current importance and interest in information systems. Emphasizes readings from the current literature.
INFS-505 Capstone
A capstone experience for information systemsmajors, as well as business students whose primaryemphasis is information systems. This course willbe a project-oriented class in which the students will engage in projects that can benefit a university or community group. These projects will change each year, based on requests and arrangements made through the faculty in the Department of Accounting and Information Systems. The projects will largely focus the students in the development of database solutions to solve business-related problems.
