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Course Descriptions

ACCT – 090. Introductory Topics in Accounting 1-3 credits
This course will be taught with varying subject content in the field of Accounting at an introductory level with no prerequisites. The particular content will be indicated by subtitle. This course is not intended for students within the School of Business and may not be taken for credit by students enrolled in a major offered by the School of Business. School of Arts and School of Science students may take this course for elective credit only. It may be taken more than once with different content. (ATTR:BUS)

ACCT—200. Financial Accounting 3 credits
The first half of the introductory course in accounting emphasizes the role of accounting as an information and communication system necessary for economic decisions. The accounting process, systems and resulting classified financial statements are covered. Financial accounting concepts and practices relating to topics such as current and long term assets, inventories, current liabilities, equity and long term liabilities are included. Prerequisite: QBUS—100 or equivalent (may be taken concurrently); basic computer spreadsheet competency expected. (ATTR: BUS, ISP)

ACCT—205. Managerial Accounting 3 credits
The second introductory course in accounting focuses on the managerial aspect of accounting. The emphasis is placed on internal uses of accounting information to make managerial decisions. The coverage will include topics such as: cost volume profit analysis, cost behavior, activity based costing, short term decision making, income tax considerations, budgeting, responsibility accounting, performance measurement, and cost control. Lab problems required. Prerequisite: ACCT—200. (ATTR: BUS, ISP)

ACCT – 290. Intermediate Topics in Accounting 1-3 credits
This course will be taught with varying subject content in the field of Accounting at an intermediate level. Prerequisite course may be required. The particular content will be indicated by subtitle. It may be taken more for credit multiple times for different topics. (ATTR:BUS)

ACCT—300. Intermediate Accounting I 3 credits
This course is the first in the two-course sequence in Intermediate Accounting. It provides a comprehensive review of the accounting process, a study of the conceptual basis of accounting, and a review of the preparation and understanding of classified financial statements. The course will focus on the study of contemporary accounting theory and the application of generally accepted accounting principles to various specific topics and financial statement items. Prerequisite: ACCT—200. (ATTR: BUS)

ACCT—305. Intermediate Accounting II 3 credits
Continued study of contemporary accounting theory and the application of generally accepted accounting principles to various financial statement items. Prerequisite: ACCT—300. (ATTR: BUS)

ACCT—340. Taxation I 3 credits
A study of the principles of Federal income taxation primarily focused on taxation of individuals. The course includes an introduction to tax research. Reference will be made to state tax laws and to corporate taxation. Lab problems required. Prerequisite: ACCT—200. (ATTR: BUS)

ACCT—350. Cost Accounting 3 credits
The principles and objectives of cost accounting, production control, and inventory control as they relate to the management decision making and control processes within the firm. Prerequisite: ACCT—205. Lab problems required. (ATTR: BUS)

ACCT—370. Accounting Information Systems 3 credits
An introduction to accounting information systems and their roles in the accounting environment. Systems covered include manual accounting, computerized accounting, and Internet electronic commerce applications. Emphasis is upon developing students’ abilities to understand the processing of accounting data and the controls that are necessary to assure accuracy and reliability of the data processed by the accounting system. Prerequisite: ACCT—300. (ATTR: BUS)

Note: Accounting electives, 400 series, may only be offered once per academic year.

ACCT—400. Advanced Accounting 3 credits
Continued study of financial accounting theory and practice in selected areas of accounting such as accounting for partnerships and accounting for complex corporate units and multinational enterprises. Lab problems required. Prerequisite: ACCT—305. (ATTR: BUS)

ACCT—410. Current Accounting Topics 3 credits
Study of specialized accounting topics and issues such as the conceptual framework of accounting, changing price levels, forecast and projections, fiduciary accounting, interim and segment reporting, disclosures, and the standard-setting process. Emphasis is on current pronouncements and the researching of accounting issues. Lab problems required. Prerequisite: ACCT—305. (ATTR: BUS)

ACCT—420. Governmental and Not-For-Profit Accounting 3 credits
An introduction to the accounting principles and practices of government and not-for-profit organizations. The course considers fund accounting principles and the unique financial reporting problems important to entities operating within the non-profit area: state and local government, colleges and universities, hospitals, health and welfare agencies, churches and other organizations. Lab problems required. Prerequisite: ACCT—305. (ATTR: BUS)

ACCT—430. Auditing 3 credits
The course will emphasize concepts and principles that enable the student to understand the philosophy and environment of auditing and assurance services. It is an overview of the public accounting profession and the Generally Accepted Auditing Standards utilized by the profession in reporting on the financial statements of enterprises. Prerequisites: ACCT—350 and ACCT—370. (ATTR: BUS)

ACCT—440. Taxation II 3 credits
This course presents the taxation of corporations and its effects on their shareholders. Special tax provisions related to sub-chapter S corporations and partnerships and various aspects of IRS administration and tax practice are included. New York State taxation of corporations and partnerships will be integrated with the presentation. Prerequisites: ACCT—305 and ACCT—340. (ATTR: BUS)

ACCT—450. Advanced Cost Accounting 3 credits
An in-depth study of the principles and objectives of the techniques and theories used in managerial accounting. Topics such as capital budgeting; variance analysis; cost allocation; management control systems and quantitative techniques for planning and control will be discussed. Lab problems required. Prerequisite: ACCT—300 and ACCT—350. (ATTR: BUS)

ACCT—460. Internal and Performance Auditing 3 credits
This course will examine the common body of knowledge needed by internal auditors. Emphasis is placed on the tools and techniques used to assess the economy, efficiency, effectiveness and results of management activity as they are used in government, not-for-profit agencies and the private sector. Prerequisite: ACCT—305. (ATTR: BUS)

ACCT—462. Fraud and Forensic Accounting 3 credits
The course will discuss what constitutes a fraud, how frauds can be committed, how frauds can be uncovered, and some actions accountants and business executives can take to minimize frauds occurring in their organizations. This course meets the Siena College definition of Franciscan Concern: Diversity by considering matters of race, gender and culture, within the context of the accounting firm being a microcosm of society. This upper level accounting elective is designed as a seminar. Students must have senior status. (ATTR: BUS, CFD)

ACCT—470. Accounting Systems and Data Processing 3 credits 
An up-to-date and comprehensive treatment of the aspects of accounting systems building with appropriate emphasis on data for decision making. The interrelationships of the functions of recording, processing, and analysis, using the principles of good systems building, are blended with the manual and automated devices. Laboratory required. Prerequisite: ACCT—300, CSIS—114 can be taken as a prerequisite or concurrently with this course. (ATTR: BUS)

ACCT—472. Computer Auditing and IT Controls 3 credits
The course explores security and control issues from an accounting and auditing perspective related to technology as it impacts business applications. Topics may include security and control related to e-commerce, internet, and computer auditing. Students will be exposed to a variety of business applications through case studies, and projects. Prerequisites: ACCT—300, FINC—301, CSIS—020 or CSIS—114 or equivalent. Students need an understanding of basic accounting and financial concepts, as well as an understanding of the design and application of Information Systems and Data Bases.. (ATTR: BUS)

ACCT—490. Seminar: Topics in Accounting 3 credits
The course is intended to provide opportunities for concentrated study at an advanced level in areas beyond the scope of regular course offerings including topics of current concern and topics specifically identified as meeting specialized interests of students. This course is offered on an irregular basis. It may be taken more than once with different course content. Prerequisites: There are no specific prerequisites. The seminar is an elective open to seniors in accounting. Depending on the topic, specific background might be required, and also it might be cross-listed with other Departments and/or be open to seniors in other majors. Approval of the Instructor is required.. (ATTR: BUS)

ACCT—499. Independent Study 1 - 3 credits
A qualified student may pursue a particular project/topic in the field of Accounting in his/her junior or senior year. The project requires the approval of the faculty member involved and the Department Head. A satisfactory written report and/or examination will determine the final grade. Only one independent project may be undertaken in any academic year. Prerequisites: Junior or Senior status. The student must possess adequate preparation in the field that will be studied as determined by the professor.   (ATTR: BUS)

BLAW—200. Legal Environment of Business 3 credits
The course presents the legal concepts governing the conduct of business in the United States from a managerial perspective including contracts, torts, agency and government regulations. The course is designed to equip managers and other business persons with an understanding of the legal process as it applies to managerial and other business problems. As legal rules frequently change, the emphasis will be on developing independent critical thinking skills. (ATTR: BUS, CFJ, REC)

BLAW—210. Commercial Transactions 3 credits
A general survey of the uniform commercial code. Sales: passing of title, risk of loss, financing and security interests, bailments, and carriers. Commercial Paper: negotiation and assignment, holders in due course, defenses, banks, debtor-creditor, and bankruptcy. Property: real and personal, transfers, and financing. Prerequisite: BLAW—200. (ATTR: BUS)

BLAW—490. Seminar: Topics in Business Law or Business Ethics 3 credits
This course is intended to provide opportunities for concentrated study at an advanced level in areas beyond the scope of regular course offerings including topics of current concern and topics specifically identified as meeting specialized interests of students. This course is offered on an irregular basis. It may be taken more than once with different course content. Prerequisites: There are no specific prerequisites. The seminar is an elective open to seniors in business. Depending on the topic, it might also be cross-listed with other Departments and/or be open to seniors in other majors. Depending upon the topic being covered and enrollment the course may be open to juniors. Approval of the Instructor is required. (ATTR: BUS)