Pace Undergraduate Catalog (Page 226)

Undergraduate Catalog 2004-2006

[table of contents] [academic programs] [index]

226 Courses of Instruction COURSE OFFERINGS F = S = Fo = Fe = So = Spring, odd years Se = Sm = Summer = UNIVERSITY CORE CURRICULUM = = = = = = Analysis of Human, Social, and Natural Phenomena I & E = Inquiry and Exploration Important Notices Many courses fulfill Core Curriculum requirements. Campus Codes Pleasantville campus CODE TO Every Fall Every Spring Fall, odd years Fall, even years Spring, even years TBA To be announced CODE TO NEW AOK Areas of Knowledge AOK 1 Civic Engagement and Public Values AOK 2 Western Heritage AOK 3 World Traditions and Culture AOK 4 Humanistic and Creative Expressions AOK 5 The code to course offerings is meant to be only a guide for students in scheduling their classes. For up-to-date information regarding when a course will be offered, please consult the appropriate department chairperson. Please see the course schedule for those designations or visit the Core Curriculum Web site www.pace.edu/dyson/corecurriculum NYC: New York City campus PLV: ACCOUNTING Department Chair: Rudolph A. Jacob, B.B.A., M.Phil., Ph.D. Undergraduate Program Chair: Patricia Healy, B.A., M.B.A., CPA, C.M.A. Note: Junior standing is a prerequisite for all 300-level accounting courses and senior standing is a prerequisite for all 400-level accounting courses. See page 133 for a definition of junior and senior standing and an explanation of Lubin course numbering system. ACC 203 Financial Accounting. 4 credits. Prerequisite: Sophomore standing or two years of relevant work experience or permission of Accounting Department/ Undergraduate Program Chair. (NYC, PLV: F, S, Sm) This course gives students a broad view of accounting’s role in satisfying society’s needs for information and its function in business, government, and the nonprofit sector. Students gain an understanding of the multifaceted nature of the accounting profession including its history, ethics, public responsibilities, and international dimensions. Students learn from a user-ori- ented perspective about the accounting cycle, the nature of fi- nancial statements and the process for preparing them, and the use of accounting information as a basis for decision-making. ACC 204 Managerial Accounting. 4 credits. Prerequisite: ACC 203 and sophomore standing or two years of relevant work experience or permission of Accounting Department/Undergraduate Program Chair. (NYC, PLV: F, S, Sm) A study of the fundamental managerial accounting concepts and techniques that aid in management decision-making, per- formance evaluation, planning, and controlling operations. The emphasis is on the use of accounting data as a management tool rather than on the techniques of data accumulation. The course deals with such topics as cost behavior patterns, budgeting and cost-volume-profit relationships. Quantitative methods appli- cable to managerial accounting are studied. ACC 301 Intermediate Accounting I. 4 credits. Prerequisite: ACC 204 and junior standing. (NYC: F, S, Sm; PLV: F, S ) ACC 301–302 provide comprehensive coverage of financial accounting topics. Students gain an understanding of how the rules governing the preparation of financial statements are ap- plied. They are exposed to the underlying philosophy and con- cepts of the accounting model, as well as the capital market effects of accounting pronouncements. ACC 302 Intermediate Accounting II. 4 credits. Prerequisite: ACC 301 and junior standing. (NYC, PLV: F, S, Sm) ACC 302 is a continuation of ACC 301. It provides compre- hensive coverage of financial accounting topics. Students gain an understanding of how the rules governing the preparation of financial statements are applied. They are exposed to the un- derlying philosophy and concepts of the accounting model, as well as the capital market effects of accounting pronouncements.

NOTE: Information contained herein was compiled prior to June 2004 and is accurate as of that date. Subsequent changes may occur with respect to University programs, curricula, requirements, rules, regulations, policies and procedures, which are not reflected in this catalog. Enrollment shall be subject to and governed by such changes.

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