CEACC102. Intro. Accounting
Continuation of CEACC101
GSACC102. Intro. Managerial Acctg.
Managerial Accounting emphasizes the information managers need to make decisions and the types of analyses appropriate to each decision. Topics include budgeting, cost/profit relationships, cost accounting systems, cash flow, inventory and process costing, pricing, capital budgeting, product mix, planning, operations, control and evaluating performance.
PAACC102. Managerial Accounting
An introduction to corporate accounting and to the concepts and techniques of managerial accounting. The analysis and use of information produced by financial accounting systems. Emphasis on the analysis of financial statements, methods of determining cost of manufactured goods and budgeting methods and concepts.
PAACC104. Taxation for Nonaccounts
An introduction to taxation of individuals. Some coverage of business tax returns, tax planning, and when to consult an expert. Includes what is taxable and deductible, tax computation.
PAACC106. Accounting II: Principle
ACCOUNTING II: PRINCIPLES OF ACCOUNTING This course covers partnerships, corporations, cost accounting, budgeting, management analysis, fund flow analysis and taxes.
PAACC110. Intro. Financial Data
A study of the nature and role of accounting information in our society. An introduction to the processes of data handling and communication as they relate to accounting systems. Deals primarily with accounting information generated for financial reporting to external users for profit-making institutions. Emphasis on the income statement.
PAACC111. Prin. of Accounting I
The accounting cycle from the recording and analyzing procedures through the summarizing procedures and preparation of general purpose financial statements. Emphasis is on the sole proprietorship and on service and merchandising operations.
PAACC112. Prin. of Accounting II
The introduction of accounting for partnership and coporations with emphasis on the capital structure and relevant procedures of the latter. Covers accounting for manufacturing entities, including a survey of cost accounting and budgeting procedures and the use of accounting data by management.
PAACC120. Payroll Accounting
This course will cover fundamental principles of payroll tax laws as defined by Federal, State, and local government. It will also include discussion of Social Security, Federal and State income taxes. Federal and State Unemployment Insurance, Workman's Compensation Insurance, and journal entries to record payroll information. It will include sales tax requirements in recordkeeping and computation of sales tax returns. Insurance and union reporting are discussed. It also includes personnel records requirements., data processing, and payroll systems.
PAACC201. Intermediate AccountingI
The study of the theory and history of accounting principles and their application to the application of assets, determination of income, and the preparation and analysis of financial statements.
PAACC202. IntermediateAccountingII
The study of the theory and history of accounting principles and their application to the application of assets, determination of income, and the preparation and analysis of financial statements.
PAACC205. Intermediate Acctg. I
Comprehensive study of the principles, concepts, postulates, and techniques of accounting for assets and liabilities. Reviews the accounting cycle and changing concepts of economic measurements and their application to business in a dynamic economy.
PAACC206. Intermediate Acctg. II
Concludes the theoretical study of the major accounts on the financial statements. Emphasizes the analytical process relevant to comparatives, analysis, application of funds, income tax allocation and price-level impact on financial statements.
PAACC211. Comp.Augmented Acctg. I
Methods of adapting accounting functions to computers. Preparation of payrolls, controlling inventories, recording receivables and payables, and auditing of selected financial transactions.
PAACC212. Comp.Augmented Acctg.II
Emphasis on design testing and implementation of computer based accounting systems. Topics will include programming and debugging techniques, storage media, file organization and system utilities.
PAACC213. Microcomputer & Accntng.
Introduces the student to the microcomputer and the software that is designed to perform accounting and financial functions. The course will provide the student with hands-on experience in spreadsheeting and various accounting software applications.
PAACC301. Managerial Accounting
An introduction to corporate accounting and to the concepts and techniques of managerial accounting. The analysis and use of information produced by financial accounting systems. Emphasis on the analysis of financial statements, methods of determining cost of manufactured goods and budgeting methods and concepts.
PAACC303. Cost Accounting
A study of the various factors of the cost relationships that effectively aid management in efficient operation of business enterprises.
PAACC304. Cost Accounting
Instruction in the principles of cost accounting and the keeping of other records. Job order, process, standard cost systems and a survey of other costing techniques and applications.
PAACC311. Financial Statements
Ratio and analysis and interpretation of balance sheet and income statements data. Account classifications and income measurements; company ratios; trends and present position; development of industry standards; status of business indicators as guide for economic forecasts.
PAACC320. Budgetary Control
Principles involved in planned accounting procedure for budgetary control, including the estimated requirements, the establishment of standards, and the preparation of reports and charts to present a summarized view of operation to serve as a basis for future control and policies.
PAACC321. Budget.Contrl&Adv.MgmtAc
Budgetary Control and Advanced Management Accounting. Continuing development of principles of cost accounting and budgets; cost volume profit analysis, budgeting, responsibility accounting, evaluating profit performances, distribution cost analysis, decision-making costs and capital budgeting.
PAACC322. Acctg. for Admin. Contrl
Cost concepts and behavior, performance measurement, and analytical uses of accounting data for administrative decisions.
PAACC323. Operational Auditing
This course focuses on the establishment and evaluation of management controls, the audit of non-financial data provided to management, and the conduct of internal operational audits.
PAACC324. Internal Auditing
This course focuses on the establishment and evaluation of management controls and the conduct of operational and internal financial audits as they relate to both profit and non-profit organizations. Examinations of the Institute of Internal Auditors are reviewed.
PAACC401. Advanced Financial Acctg
Generally accepted accounting principles as applied to partnerships, business combinations, branches, foreign operations, and nonprofit organizations. Particular emphasis is given to consolidated financial statements.
PAACC402. Adv. Accounting II
Intensive review and analysis of basic and advanced concepts, skills and principles. Imperative for students who intend to apply for a certifying examination.
PAACC411. Intro. to Auditing
A study of the standards, concepts, procedures, and professional ethics underlying the practice of auditing.
PAACC421. Tax Accounting
A comprehensive coverage of the federal income tax structure as it pertains to individuals, partnerships and corporate taxpayers. Topics include: classification of taxpayers, determination of gross income, exemptions, taxable income, computation of tax, special tax computations, and credits against tax.
PAACC422. Tax Planning
An integrating course that relates business taxation, estate planning, employee compensation and tax shelters as they may interact with each other; the format is discussion of case problems and includes client consultation matters.
PAACC423. Taxation/PropertyTransac
Recognition and taxation of gains and losses from sales, exchanges and other transactions involving property, capital gain or loss, tax basis, and holding period.
PAACC431. Government & Fund Acctg.
Comprehensive study of principles of Municipal Accounting with emphasis on New Jersey statutes. Attention given to the Registered Municipal Accountants Examination.
PAACC432. Acc for Non-Profit Org
Accounting for Non-Profit Organizations Prerequisite: AC 111 with a minimum C grade Study of the generally accepted accounting principles as they apply to non-profit organizations. Emphasis will be placed on the accounting and reporting functions currently recommended for state and local governmental units and other non-profit institutions.
TEACC421. Tax Accounting
Comprehensive coverage of the federal income tax structure as it pertains to individuals, partnerships and corporate taxpayers. Topics include: classification of taxpayers; determination of gross income; exemptions; taxable income; computation of tax; special tax computations; and credits against tax.