Mount Aloysius College 2020-2021 College Catalog
Undergraduate Course Descriptions Undergraduate courses are numbered in a 100, 200, 300, and 400 sequential series. All courses listed may not be taught each academic year.
(ACCT) Accounting ACCT 101 - Accounting Principles I ..............................................................................................................................3 Credits Introduction to accounting and financial information. Includes an overview of principles of financial accounting and basic managerial accounting concepts. Includes applications of electronic spreadsheets. Emphasis is placed on the use of accounting information in management decision making. ACCT 102 - Accounting Principles II ............................................................................................................................3 Credits An extension of AC 101 with more emphasis on the collection, preparation, presentation, and interpretation of accounting information. Covers financial and managerial accounting and includes applications using accounting software. Prerequisite: ACCT 101. ACCT 208 - Intermediate Accounting I .........................................................................................................................3 Credits Covers the collection, recording, and summarizing of accounting data for financial reports. Many balance sheet items are examined in detail explaining the theory of their application to the accounting system and financial statements. Includes software applications. Prerequisite: ACCT 102. ACCT 216 - Federal Income Taxation ...........................................................................................................................3 Credits Introductory course in taxation. Focuses on tax structures and requirements for individual taxpayers and businesses. ACCT 217 - Volunteer Income Tax Practicum .................................................................... 2 Lecture / 1 Practicum / 3 Credits Students learn tax return preparation in an applied setting. Students successfully completing the course will pass the exam for the Volunteer Income Tax Assistance (VITA) program; will research tax issues for clients; prepare and e-file federal and state returns; and will maintain the highest degree of professional ethics and confidentiality. Students will also engage in reflection activities in accord with service learning standards. The course will include weekly classroom discussion and supervised academic activity that provides the learning per week which is considered necessary to the knowledge of tax preparation. This course is repeatable up to three (3) times for a total of (9) credits. ACCT 231 - Cost Accounting ..........................................................................................................................................3 Credits Examines cost behavior and the planning and control of costs. Emphasis is placed on how information is used in management decision making. Prerequisite: ACCT 102. ACCT 250 - Introduction to Forensic Accounting ........................................................................................................3 Credits This course provides a broad overview of Forensic Accounting. The focus of this course is on internal controls that aid in deterring and detecting fraud and the role and responsibility of a forensic accountant. Prerequisites: ACCT 101 and ACCT 102. ACCT 298 - The Mount Aloysius Project: Forensic Investigation Simulation ...........................................................1 Credit This course is primarily an experiential course designed to allow students to assume the role of an investigator for the Criminal Investigation Division of the Internal Revenue Service. Students will prepare and conduct "mock" financial investigations as part of a team of student investigators under the direction and supervision of IRS/CID agents. Students will practice witness interviewing skills, note-taking, arrest techniques, firearms training, surveillance training, and teamwork. Students will meet four times in a classroom setting in addition to the orientation and investigation days. (This course may also be taken as CRIM 298.)
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