Table of Contents - Hartwick College

ules, alternative presentations, and ethical dimensions of financial
disclosures are also explored. Prerequisite: Acco 321.
342 Taxation I (4 credits) A study of the federal tax structure and
current laws and regulations contained in the Internal Revenue Code.
Emphasis is placed on the theoretical foundation and practical application
of various tax components as they relate to individuals (including
computerized tax preparation). Also included is an introduction to
corporation and partnership taxation. Students are introduced to the
process involved in creating tax law and will use the Code and related
regulations and rulings to research tax policies. Prerequisite: Acco 142.
344 Taxation II (3 credits) An emphasis on tax provisions as they relate
to partnerships, corporations, estates and trusts. There also are analyses
of tax topics involving more complex areas relating to individuals and a
greater emphasis on research techniques. Prerequisite: Acco 342.
348 Statistical Analysis in Operations (3 credits) This course
focuses on providing products and services and includes an analysis of the
production/operations function in manufacturing, service and other nonmanufacturing
firms. Topics include productivity, competitiveness,
quality, forecasting, product and service design, facilities layout and
location, work environment design, and inventory management. Tools
used include statistics, decision theory, forecasting techniques, linear
programming and learning curves. Prerequisite: Acco 247. (SBA)
349 Managerial Accounting II (3 credits) This course provides
expanded coverage of Managerial Accounting I topics such as costing
systems (job order, process, operations, activity based), budgeting,
standard costs and performance evaluation, and cost-volume-profit
analysis. In addition, there is a focus on international considerations and
quality control related issues. Prerequisite: Acco 247.
395, 495 Internship in Accounting (3-6 credits) This course provides
opportunities to further the professional career development of students.
Placements are designed to utilize academic concepts in a work setting
and to bring practical knowledge of a functioning business back to the
classroom. Prerequisites: junior or senior standing, accounting
major/minor or finance minor, permission of the department, and
satisfactory internship qualifications.
421 Auditing (4 credits) A study of auditing concepts and procedures
with emphasis on analytical techniques and tools, such as statistical
sampling and the application of electronic data processing. Also examined
are professional ethics, legal responsibility, internal control evaluation,
evidence gathering and audit reporting. Prerequisite: Acco 322.
422 Advanced Accounting (4 credits) An examination of complex
areas of accounting including governmental and not-for-profit fund
accounting, partnerships (organization and liquidation), and corporate
combinations. Also covered is home/branch office and franchise
accounting, as well as multinational corporate accounting issues
Prerequisite: Acco 322.
431 Accounting Theory (3 credits) A capstone course with expanded
coverage of the various trends and controversies in accounting. Current
literature and the views of practicing professional accountants are
examined in such areas as accounting in a multinational economic
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