Robert Morris University - Course Catalog

Course Catalog

Accounting
List of all courses and their descriptions
List of all courses, their descriptions and offerings in the schedule book

ACCT1010 - Intro Financial Accounting
Summer 2013

This course is designed to introduce the student to accounting terms and principles and familiarize the student with the preparation and use of financial statements and other financial information. The focus of this course is on accounting data generated for external users of financial information. The accounting environment is examined along with the basic concepts which govern the recording and reporting of economic events in the accounting records. Study of debits and credits, accrual accounting and the accounting cycle establishes the framework for an understanding of the transformation of accounting data into financial statement format.
3 Credits


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Undergraduate

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Day Codes

	M		Monday
	T		Tuesday
	W		Wednesday
	R		Thursday
	F		Friday
	S		Saturday
	U		Sunday

Schedule Book for All Active and Available Future Terms, Course starting with ACCT1010



ACCT1010-A	Intro Financial Accounting


23 Seats	Credits:	3	Days:	M
	Location:	Moon	Room:	Business School 106
	Time:	06:00-10:00 pm	Instructor:	Lyle
	Session:	7 (06/03 - 07/27/13)	Term:	Summer 2013



ACCT1010-A	Intro Financial Accounting


0/7	Credits:	3	Days:	ONLINE
	Location:	Internet/Online	Room:
	Time:	-	Instructor:	Fratto
	Session:	2 (08/24 - 10/18/13)	Term:	Fall 2013

	Course is taught Fully Online.
	Additional fees apply. See Details for more information.


ACCT1010-B	Intro Financial Accounting


2 Seats	Credits:	3	Days:	M W F
	Location:	Moon	Room:
	Time:	08:00-08:50 am	Instructor:	Hess
	Session:	1 (08/26 - 12/14/13)	Term:	Fall 2013



ACCT1010-D	Intro Financial Accounting


0/	Credits:	3	Days:	M W F
	Location:	Moon	Room:
	Time:	09:00-09:50 am	Instructor:	Hess
	Session:	1 (08/26 - 12/14/13)	Term:	Fall 2013



ACCT1010-E	Intro Financial Accounting


1 Seat!	Credits:	3	Days:	M W F
	Location:	Moon	Room:
	Time:	02:00-02:50 pm	Instructor:	Staff
	Session:	1 (08/26 - 12/14/13)	Term:	Fall 2013



ACCT1010-F	Intro Financial Accounting


11 Seats	Credits:	3	Days:	T R
	Location:	Moon	Room:
	Time:	08:00-09:15 am	Instructor:	Staff
	Session:	1 (08/26 - 12/14/13)	Term:	Fall 2013



ACCT1010-G	Intro Financial Accounting


0/1	Credits:	3	Days:	T R
	Location:	Moon	Room:
	Time:	09:30-10:45 am	Instructor:	Staff
	Session:	1 (08/26 - 12/14/13)	Term:	Fall 2013



ACCT1010-I	Intro Financial Accounting


22 Seats	Credits:	3	Days:	R
	Location:	Moon	Room:
	Time:	06:00-08:50 pm	Instructor:	Staff
	Session:	1 (08/26 - 12/14/13)	Term:	Fall 2013

ACCT1020 - Fundamentals Of Accounting
Summer 2013

This course introduces students to the basic accounting cycle or process of recording, summarizing, and reporting accounting information. Coverage of the basic accounting cycle establishes the framework for understanding how managers use accounting information to make decisions. Specific topics covered in this course include job-order costing, cost behavior, relevant costs for decision-making, profit planning, pricing products and services, and present value concepts and applications.
3 Credits

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ACCT1020-A	Fundamentals Of Accounting


Full	Credits:	3	Days:	R
	Location:	Moon	Room:
	Time:	06:00-08:50 pm	Instructor:	Staff
	Session:	1 (08/26 - 12/14/13)	Term:	Fall 2013

ACCT2010 - Intermed Financial Acct I
Summer 2013

This course is the first in a two-course sequence designed to give students instruction in higher-level accounting theory and its application in practice. This course covers the preparation, communication, interpretation and analysis of financial data with an emphasis on the information needs of users of financial information prepared under US GAAP. Topics covered in this course include the accounting cycle, the balance sheet and income statement, cash, accounts receivable, inventory, long term assets, depreciation, and impairment. The conceptual framework and financial statement presentation and disclosure will be discussed with each topic. The course will present applicable GAAP in these areas, detail uses and limitations of the resulting accounting information, and highlight issues in financial reporting. Ethical issues will be integrated at appropriate points in the course.
Prerequisite -- ACCT1010
3 Credits

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ACCT2010-A	Intermed Financial Acct I


27 Seats	Credits:	3	Days:	T
	Location:	Moon	Room:	Business School 119
	Time:	06:00-10:00 pm	Instructor:	Shangguan
	Session:	7 (06/03 - 07/27/13)	Term:	Summer 2013

	Prerequisite -- ACCT1010


ACCT2010-A	Intermed Financial Acct I


7 Seats	Credits:	3	Days:	M W F
	Location:	Moon	Room:
	Time:	11:00-11:50 am	Instructor:	Staff
	Session:	1 (08/26 - 12/14/13)	Term:	Fall 2013

	Prerequisite -- ACCT1010


ACCT2010-B	Intermed Financial Acct I


4 Seats	Credits:	3	Days:	T R
	Location:	Moon	Room:
	Time:	09:30-10:45 am	Instructor:	Fratto
	Session:	1 (08/26 - 12/14/13)	Term:	Fall 2013

	Prerequisite -- ACCT1010


ACCT2010-D	Intermed Financial Acct I


0/	Credits:	3	Days:	T R
	Location:	Moon	Room:
	Time:	11:00-12:15 pm	Instructor:	Fratto
	Session:	1 (08/26 - 12/14/13)	Term:	Fall 2013

	Prerequisite -- ACCT1010

ACCT2020 - Intermed Financial Acct II
Summer 2013

Intermediate Financial Accounting II continues the study of the preparation, communication, interpretation and analysis of financial data with emphasis on the information needs of users of financial information prepared under US GAAP. General topics covered in this course include current liabilities and contingencies, long term liabilities, capital and retained earnings, investments, leases, pensions and postretirement benefits, income taxes, and preparation of the statement of cash flows. The conceptual framework and financial statement presentation and disclosure will be discussed with each topic. The course will present applicable GAAP, detail uses and limitations of the resulting accounting information, and highlight issues in financial reporting. Ethical issues will be integrated at appropriate points in the course.
Prerequisite -- ACCT2010
3 Credits

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ACCT2020-A	Intermed Financial Acct II


13 Seats	Credits:	3	Days:	M W F
	Location:	Moon	Room:
	Time:	10:00-10:50 am	Instructor:	Shangguan
	Session:	1 (08/26 - 12/14/13)	Term:	Fall 2013

	Prerequisite -- ACCT2010


ACCT2020-B	Intermed Financial Acct II


2 Seats	Credits:	3	Days:	M W F
	Location:	Moon	Room:
	Time:	11:00-11:50 am	Instructor:	Shangguan
	Session:	1 (08/26 - 12/14/13)	Term:	Fall 2013

	Prerequisite -- ACCT2010

ACCT2060 - Managerial Accounting
Summer 2013

This course deals with techniques of interpreting accounting data for decision making. Topics emphasized are the analysis and interpretation of reports; the establishment of operating financial standards; the measurement of managerial performance; the use of budgets in managerial control; the use of cost data and interpretation of cost reports; and the use of quantitative data in the formulation of managerial policies.
Prerequisite: ACCT1010
3 Credits

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ACCT2060-A	Managerial Accounting


32 Seats	Credits:	3	Days:	W
	Location:	Moon	Room:	Business School 118
	Time:	06:00-10:00 pm	Instructor:	Shangguan
	Session:	7 (06/03 - 07/27/13)	Term:	Summer 2013

	Prerequisite: ACCT1010


ACCT2060-A	Managerial Accounting


0/8	Credits:	3	Days:	ONLINE
	Location:	Internet/Online	Room:
	Time:	-	Instructor:	Bryan
	Session:	4 (10/19 - 12/14/13)	Term:	Fall 2013

	Prerequisite: ACCT1010
	Course is taught Fully Online.
	Additional fees apply. See Details for more information.


ACCT2060-B	Managerial Accounting


0/0	Credits:	3	Days:	M W F
	Location:	Moon	Room:
	Time:	10:00-10:50 am	Instructor:	Rubenfield
	Session:	1 (08/26 - 12/14/13)	Term:	Fall 2013

	Prerequisite: ACCT1010


ACCT2060-D	Managerial Accounting


0/	Credits:	3	Days:	M W F
	Location:	Moon	Room:
	Time:	12:00-12:50 pm	Instructor:	Staff
	Session:	1 (08/26 - 12/14/13)	Term:	Fall 2013

	Prerequisite: ACCT1010


ACCT2060-E	Managerial Accounting


0/	Credits:	3	Days:	M W F
	Location:	Moon	Room:
	Time:	01:00-01:50 pm	Instructor:	Staff
	Session:	1 (08/26 - 12/14/13)	Term:	Fall 2013

	Prerequisite: ACCT1010


ACCT2060-F	Managerial Accounting


25 Seats	Credits:	3	Days:	M W F
	Location:	Moon	Room:
	Time:	03:00-03:50 pm	Instructor:	Staff
	Session:	1 (08/26 - 12/14/13)	Term:	Fall 2013

	Prerequisite: ACCT1010


ACCT2060-G	Managerial Accounting


0/0	Credits:	3	Days:	T R
	Location:	Moon	Room:
	Time:	12:30-01:45 pm	Instructor:	Rebele
	Session:	1 (08/26 - 12/14/13)	Term:	Fall 2013

	Prerequisite: ACCT1010


ACCT2060-I	Managerial Accounting


8 Seats	Credits:	3	Days:	T R
	Location:	Moon	Room:
	Time:	03:30-04:45 pm	Instructor:	Staff
	Session:	1 (08/26 - 12/14/13)	Term:	Fall 2013

	Prerequisite: ACCT1010


ACCT2060-J	Managerial Accounting


23 Seats	Credits:	3	Days:	W
	Location:	Moon	Room:
	Time:	06:00-08:50 pm	Instructor:	Staff
	Session:	1 (08/26 - 12/14/13)	Term:	Fall 2013

	Prerequisite: ACCT1010

ACCT2070 - Fraud Examination For Managers
Summer 2013

Introduction to the nature of fraud and types of fraud, including fraudulent financial reporting, bribery, embezzlement, and identity theft. Introduction to the knowledge and skills necessary to prevent, detect, and ivestigate frauds. An overview on the use of evidence obtained from a fraud investigation and the role of the forensic accountant. The course provides a "macro" overview of fraud examination and not a "micro" view where specific fraud situations would be extensively studied.
Prerequisite: ACCT1010
3 Credits

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No Courses Found

ACCT2080 - Accounting Information Systems
Summer 2013

This course provides an introduction to accounting information systems (AIS). Topics covered include traditional AIS architecture, business processes, risks and controls in AIS, systems documentation methods and relational databases.
Prerequisites: ACCT2060 and INFS1020
3 Credits

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ACCT2080-A	Accounting Information Systems


0/10	Credits:	3	Days:	ONLINE
	Location:	Internet/Online	Room:
	Time:	-	Instructor:	Miller
	Session:	4 (10/19 - 12/14/13)	Term:	Fall 2013

	Prerequisites: ACCT2060 and INFS1020
	Course is taught Fully Online.
	Additional fees apply. See Details for more information.


ACCT2080-B	Accounting Information Systems


Full	Credits:	3	Days:	M W F
	Location:	Moon	Room:
	Time:	10:00-10:50 am	Instructor:	Miller
	Session:	1 (08/26 - 12/14/13)	Term:	Fall 2013

	Prerequisites: ACCT2060 and INFS1020


ACCT2080-D	Accounting Information Systems


Full	Credits:	3	Days:	M W F
	Location:	Moon	Room:
	Time:	11:00-11:50 am	Instructor:	Miller
	Session:	1 (08/26 - 12/14/13)	Term:	Fall 2013

	Prerequisites: ACCT2060 and INFS1020

ACCT3000 - Intermed Financial Acct III
Summer 2013

This course builds upon previous courses to further study the preparation, communication, interpretation and analysis of financial data with an emphasis on the information needs of various users. Accounting for leases, revenue recognition concepts in specialized industries, accounting changes and error analysis are studied in detail. Accounting for income taxes, pensions, dilutive securities, and earnings per share are examined as well as full disclosure in financial reporting.. The course concludes with accounting for partnership formation, operation and liquidation. Problem solving, case study, writing, computer and group assignments are given where appropriate to enable the student to prepare, communicate, interpret and analyze accounting information.
Prerequisite: ACCT2020
3 Credits

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ACCT3000-A	Intermed Financial Acct III


5 Seats	Credits:	3	Days:	M W F
	Location:	Moon	Room:
	Time:	01:00-01:50 pm	Instructor:	Shangguan
	Session:	1 (08/26 - 12/14/13)	Term:	Fall 2013

	Prerequisite: ACCT2020

ACCT3010 - Cost Accounting I
Summer 2013

This course is designed for use by accounting majors who have successfully completed two basic accounting courses -Introduction to Financial Accounting- ACCT1010 and Managerial Accounting-ACCT2060. The emphasis of this course is on the accumulation of data to determine product cost, and for preparing financial accounting reports for internal and external users.
Prerequisite: ACCT2060
3 Credits

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ACCT3010-A	Cost Accounting I


2 Seats	Credits:	3	Days:	M W F
	Location:	Moon	Room:
	Time:	09:00-09:50 am	Instructor:	Rubenfield
	Session:	1 (08/26 - 12/14/13)	Term:	Fall 2013

	Prerequisite: ACCT2060


ACCT3010-B	Cost Accounting I


Full	Credits:	3	Days:	T R
	Location:	Moon	Room:
	Time:	02:00-03:15 pm	Instructor:	Fratto
	Session:	1 (08/26 - 12/14/13)	Term:	Fall 2013

	Prerequisite: ACCT2060

ACCT3020 - Cost Accounting II
Summer 2013

Cost Accounting II introduces accounting majors to more advanced topics, including cost estimation, capital budgeting, quality cost management, and the use of information to support decision making. This course continues the development of these and other topics using a communication intensive format.
Prerequisite -- ACCT3010
3 Credits

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ACCT3020-A	Cost Accounting II


4 Seats	Credits:	3	Days:	M W F
	Location:	Moon	Room:
	Time:	12:00-12:50 pm	Instructor:	Rubenfield
	Session:	1 (08/26 - 12/14/13)	Term:	Fall 2013

	Prerequisite -- ACCT3010

ACCT3110 - Taxes I: Federal Taxes
Summer 2013

This course is a study of the Internal Revenue Code as it affects individuals and sole proprietorships. Basic competence in tax research, terminology, and tax calculation are emphasized. Appreciation, confidence, enthusiasm, and interest in tax topics is a hoped for outcome of students. Extensive coverage is given to tax accounting methods, rates, exemptions, credits, dependents, gross income inclusions and exclusions, capital gains and losses, deductions associated with a trade or business (including depreciation), and personal deductions such as charitable contributions, interest, taxes, and medical expenses. Married filing joint, married filing separate, head of a household, surviving spouse, and single filing statuses are defined and explained.
Prerequisite: ACCT2060
3 Credits

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ACCT3110-A	Taxes I: Federal Taxes


2 Seats	Credits:	3	Days:	M W F
	Location:	Moon	Room:
	Time:	10:00-10:50 am	Instructor:	Staff
	Session:	1 (08/26 - 12/14/13)	Term:	Fall 2013

	Prerequisite: ACCT2060


ACCT3110-B	Taxes I: Federal Taxes


Full	Credits:	3	Days:	T R
	Location:	Moon	Room:
	Time:	09:30-10:45 am	Instructor:	Staff
	Session:	1 (08/26 - 12/14/13)	Term:	Fall 2013

	Prerequisite: ACCT2060

ACCT3120 - Taxes II: Federal and State
Summer 2013

This course continues the study of the Internal Revenue Code as it affects partnerships, corporations (including S corporations), and estates and trusts. Basic competence in tax research, terminology, and tax calculations are emphasized. Appreciation, confidence, enthusiasm, and interest in tax topics is a hoped for outcome of students. Extensive coverage is given to reconciling book and tax income, corporate distributions, gift and estate taxes, and net operating losses. State taxes on business organizations, using the tax structure of the Commonwealth of Pennsylvania as the basis, are also examined.
Prerequisite -- ACCT3110
3 Credits

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ACCT3120-A	Taxes II: Federal and State


1 Seat!	Credits:	3	Days:	T R
	Location:	Moon	Room:
	Time:	11:00-12:15 pm	Instructor:	Staff
	Session:	1 (08/26 - 12/14/13)	Term:	Fall 2013

	Prerequisite -- ACCT3110

ACCT3484 - Accounting Co-Op Education
Summer 2013

Course description unavailable, please contact Academic Services.
Please try again at a later time
9 Credits

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No Courses Found

ACCT4010 - Auditing
Summer 2013

This course emphasizes the learning of basic auditing concepts such as risk, control, evidence, and objectivity and important relationships among these concepts. Understanding the conceptual framework underlying financial statement audits is an important learning objective for this course. Students are expected to become knowledgeable about procedures commonly used to test controls and to audit transactions and account balances. Effective auditing requires an investigative mentality and developing students' professional skepticism is an important learning objective for the course.
Prerequisites: ACCT2020 and ACCT2080
3 Credits

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ACCT4010-A	Auditing


Full	Credits:	3	Days:	M W F
	Location:	Moon	Room:
	Time:	11:00-11:50 am	Instructor:	Hess
	Session:	1 (08/26 - 12/14/13)	Term:	Fall 2013

	Prerequisites: ACCT2020 and ACCT2080


ACCT4010-B	Auditing


18 Seats	Credits:	3	Days:	T R
	Location:	Moon	Room:
	Time:	02:00-03:15 pm	Instructor:	Rebele
	Session:	1 (08/26 - 12/14/13)	Term:	Fall 2013

	Prerequisites: ACCT2020 and ACCT2080

ACCT4020 - Advanced Financial Accounting
Summer 2013

This course deals with equity method of accounting for investments, consolidations, segment reporting, foreign currency transactions and hedging, international standards, SEC and Sarbanes-Oxley act, legal reorganizations, non-profit accounting and estates and trusts. This course guides students towards applying quantitative analytical skills to business decision making, and understanding and analyzing the financial reports. It presents complex accounting topics building upon the knowledge from previous courses, and guides the students towards professional certification exams. It enhances the ability to create, analyze and evaluate accounting communications.
Prerequisite: ACCT2020
3 Credits

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No Courses Found

ACCT4488 - Accounting Co-Op Education
Summer 2013

Course description unavailable, please contact Academic Services.
Please try again at a later time
6 Credits

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ACCT4488-A	Accounting Co-Op Education


APPT	Credits:	6	Days:	APPT
	Location:	Moon	Room:
	Time:	-	Instructor:	Fratto
	Session:	1 (08/26 - 12/14/13)	Term:	Fall 2013

ACCT4903 - Internship/Co-Op
Summer 2013

Internship provides opportunities to combine the student's work experience with the academic program. Internship will allow students to apply the techniques learned in the classroom and give the students the opportunity to sharpen leadership skills. For more information contact Career Services Department to apply for the program and the Academic Department Heads or Faculty Coordinator for more information about the program. Internship/Co-op credits are non-business elective courses. A total of 12 credits of the non-business elective can be used for internship/Co-Op program. (9 credits of in major and 2.5 QPA) Permission of Department Head needed.
3 Credits

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ACCT4903-A	Internship/Co-Op


APPT	Credits:	3	Days:	APPT
	Location:	Moon	Room:
	Time:	-	Instructor:	Fratto
	Session:	7 (06/03 - 07/27/13)	Term:	Summer 2013



ACCT4903-A	Internship/Co-Op


APPT	Credits:	3	Days:	APPT
	Location:	Moon	Room:
	Time:	-	Instructor:	Fratto
	Session:	1 (08/26 - 12/14/13)	Term:	Fall 2013

ACCT4906 - Internship/Co-Op
Summer 2013

Internship provides opportunities to combine the student's work experience with the academic program. Internship will allow students to apply the techniques learned in the classroom and give the students the opportunity to sharpen leadership skills. For more information contact Career Services Department to apply for the program and the Academic Department Heads or Faculty Coordinator for more information about the program. Internship/Co-op credits are non-business elective courses. A total of 12 credits of the non-business elective can be used for internship/Co-Op program. (9 credits of in major and 2.5 QPA) Permission of Department Head needed.
6 Credits

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ACCT4906-A	Internship/Co-Op


APPT	Credits:	6	Days:	APPT
	Location:	Moon	Room:
	Time:	-	Instructor:	Fratto
	Session:	7 (06/03 - 07/27/13)	Term:	Summer 2013

ACCT4923 - Internship/Co-Op
Summer 2013

Course description unavailable, please contact Academic Services.
Please try again at a later time
3 Credits

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ACCT4923-A	Internship/Co-Op


APPT	Credits:	3	Days:	APPT
	Location:	Moon	Room:
	Time:	-	Instructor:	Fratto
	Session:	1 (08/26 - 12/14/13)	Term:	Fall 2013