Department of Accountancy and Business Law

AC-151. Principles of Accounting I. 3.00 Credits.

Fundamental principles of accounting for business entities; the reporting of financial information to users; basic considerations underlying financial and cost accounting data from a management point of view.

AC-152. Principles of Accounting II. 3.00 Credits.

Fundamental principles of accounting for business entities the reporting of financial information to users basic considerations underlying financial and cost accounting data from a management point of view. Prerequisites: AC-151.

AC-157. Ms Excel for Accounting and Business Env. 3.00 Credits.

Students will gain proficiency in Microsoft Excel for accounting and business environments. The course will cover understanding basic spreadsheet terminology and navigation including filters and sorts; basic and intermediate formulas such as Dsum, Vlookup, and Match; analytical tools such as PIVOT tables; and presentation skills such as formatting, graphs, and charts. This course will use a case study approach that will enable students to learn from sample client needs and constraints (for example, putting raw data into a format needed for client analysis). Upon completion of this course, students should have a strong proficiency in Excel that they can apply in a professional capacity.

AC-285. NAAIA Insurance & Risk Case Competition. 3.00 Credits.

This case competition is a multi-month project of team-building, research, written and quantitative analysis, and written and oral presentation of facts and analysis to substantiate a final mock client RPF proposal at the annual NAAIA Talent Competition. Students will work with one faculty mentor at Saint Peter's University and a three-person faculty mentor team from a corporate partner. Students will relationship-build with each other to form a cohesive and complementary team unit, work with the industry mentors to grow their understanding of the insurance industry and related topics that are included in the case study, and develop a comprehensive, tightly constructed written and oral presentation that responds holistically to the requirements of the case study challenge.

AC-295. Credited Internships. 3.00 Credits.

Students have the unique opportunity to earn academic credit through the Credited Internships Program at the Center for Career Engagement & Experiential Learning (CEEL). Internships can be paid or volunteer-related experiences. Course Type(s): Independent Study.

AC-325. Forensic Accounting. 3.00 Credits.

A basic practical understanding of forensic accounting as a management tool. Prerequisites: AC-152.

AC-331. Intermediate Accounting Theory I. 3.00 Credits.

Traditional financial accounting topics, including recent developments by the leading professional accounting organizations. Prerequisites: AC-152.

AC-332. Intermediate Accounting Theory II. 3.00 Credits.

Traditional financial accounting topics, including recent developments by the leading professional accounting organizations. Prerequisites: AC-331.

AC-341. Advanced Accounting Theory. 3.00 Credits.

Study of specialized subject areas rounding out the accounting knowledge required by the beginning career accountant. Prerequisites: AC-332.

AC-443. Cost Accounting. 3.00 Credits.

Study of cost accounting information systems and their importance as an essential management tool. Prerequisites: AC-332.

AC-444. Auditing Principles. 3.00 Credits.

Study of auditing standards associated with the examination of corporate accounts. Emphasis on audit objectives. Prerequisites: AC-332:.

AC-455. Taxation. 3.00 Credits.

Practical understanding of the Federal Income Tax Law including the basic principles of the Law and their practical application. Prerequisites: AC-152.

AC-480. Integrated Accounting Capstone. 3.00 Credits.

This course will provide a comprehensive, practical overview of the accounting curriculum, including Principles of Accounting I & II, Intermediate Accounting Theory I & II, Cost Accounting, Advanced Accounting Theory, Auditing Principles, and Financial Reporting. The course will be taught in part by introducing the student to case studies based on current real-world accounting issues. This methodology will allow the students to apply their knowledge of accounting to real-world scenarios, demonstrating competency in both their knowledge base and their ability to identify and solve accounting issues. Approval for this course must be obtained by the Accountancy faculty advisor. Possible additional nominal course fee required. Course Type(s): Capstone.

AC-481. Tax Mobilization and Project Management. 3.00 Credits.

Fellows will be embedded full-time in a public accounting firm (PwC) in the Tax service area with the PwC group. Key tasks will include: Update team calendar with key dates for quarter or year-end deliverables, client data collection for provision process, correspondence with Audit team, provision-related research and note-taking to prep for provision process.

AC-482. Tax Compliance Deliverables. 3.00 Credits.

Fellows will be embedded full-time in a public accounting firm (PwC) in the Tax service area with the PwC group. Key tasks will include: Prepare workpapers, tie-out tax section to draft 10-K or 10-Q, update data analytics, workflows, prep for audit of provision, prepare memorandum.

AC-483. Tax Communication and Teaming. 3.00 Credits.

Fellows will be embedded full-time in a public accounting firm (PwC) in the Tax service area with the PwC group. Key tasks will include: During the tax compliance process, coordinate tasks with internal team members to monitor quality, give/receive feedback; demonstrate inclusive leadership, review it, and deliver it to the senior. Manage the flow of data and update applicable tools and technology to support the transfer of accurate and complete data from the data collection process to completed forms for compliance and review.

AC-484. Quantitative Modeling. 3.00 Credits.

Fellows will be embedded full-time in a public accounting firm (PwC) in the Tax service area with the PwC group. Key tasks will include: Prepare data visualizations for tax compliance projects to support review of returns by senior staff. Firm training for necessary technology software may be included.

AC-485. Microsoft Excel in the Tax Env. 3.00 Credits.

Fellows will be embedded full-time in a public accounting firm (PwC) in the Tax service area with the PwC group. Key tasks will include: Help with the retrieval and manipulation of tax data for client projects including trial balance mapping and M1 adjustments using Microsoft Excel to enable data analytics and data visualization. Assist on tax return provision and related forms processing.

AC-486. Data Visualization in Tax Envi. 3.00 Credits.

Fellows will be embedded full-time in a public accounting firm (PwC) in the Tax service area with the PwC group. Key tasks will include: Prepare tax return visualization; ensure utilization of smart review tools prior to providing to the senior/manager for review.

AC-487. Data Analytics in Tax Environments. 3.00 Credits.

Fellows will be embedded full-time in a public accounting firm (PwC) in the Tax service area with the PwC group. Key tasks will include: Prepare applicable workbooks (referencing final TB balances) and draft federal and international IRS forms (eg 1120, 8858, 5471) and prepare for review. Ensure all review comments are cleared; if there are issues to elevate to the senior, come with an informed suggestion.

AC-488. Org. Leadership in Public Acc.. 3.00 Credits.

Fellows will be embedded full-time in a public accounting firm (PwC) in the Tax service area with the PwC group. Key tasks will include: Develop a client service approach to tasks, including proposing new strategies to gain efficiencies or quality, taking initiative for process improvement around client or internal projects, and working collaboratively with multinational team members. Help facilitate dialog around complex challenges in the work environment and task management with internal teams and the client.

AC-489. Corporate Strategy and Solutions. 3.00 Credits.

Fellows will be embedded full-time in a public accounting firm (PwC) in the Tax service area with the PwC group. Key tasks will include: Develop an understanding of the corporate strategy around tax compliance and planning. Identify and assess the role of the CPA practitioner as a value-adding client-service provider for clients of various forms, e.g. corporations, partnerships, and individuals. Apply a professional mindset and approach to both internal teaming and client-service activities in support of the organization's strategic goals. Demonstrate professional skepticism and objectivity in tasks as you work with internal and external client stakeholders to support strategic outcomes.

AC-495. Pathway to the CPA. 3.00 Credits.

This course will provide an overview of the 4 parts of the CPA examination, Auditing & Attestation (AUD), Financial Accounting & Reporting (FAR), Regulation (REG) and Business Environment & Concepts (BEC). This course will provide an extensive review of the accounting and business knowledge base required to prepare for the FAR part of the CPA exam. This course will also provide an opportunity for the student to assess their CPA exam readiness through practice tests and practice task-based scenarios. Approval for this course must be obtained by the Accountancy faculty advisor.

BL-161. Introduction to Law & Contracts. 3.00 Credits.

Introduction to the legal system; the nature of contracts; the statute of frauds; assignment of contracts; methods of discharging obligations in contract; remedies upon breach of contract.

BL-162. Agency & Business Organization. 3.00 Credits.

The nature and creation of an agency relationship, a partnership, a corporation the rights and duties of the various parties the law of trade regulation and unfair competition. Prerequisites: BL-161.

BL-165. International Law and Property Rights. 3.00 Credits.

The key to international business success is minimizing risk. The course emphasizes the management of risk when doing business over great distances. Examines legal aspects of trade, intellectual property and foreign direct investment.

BL-241. Real and Personal Property. 3.00 Credits.

The nature of real and personal property methods of transferring title bailment duties and liabilities of common carriers rights of society trusts insurance security interest. Prerequisites: BL-161.

BL-250. Law and Ethics. 3.00 Credits.

BL-251. Uniform Commercial Code. 3.00 Credits.

Study of Articles 1, 2, 3, 4 and 9 of the Uniform Commercial Code. Form and content of commercial paper bank deposits and collections security interest in personal property product liability. Prerequisites: BL-161.

BL-295. Credited Internships. 3.00 Credits.

Students have the unique opportunity to earn academic credit through the Credited Internships Program at the Center for Career Engagement & Experiential Learning (CEEL). Internships can be paid or volunteer-related experiences. Course Type(s): Independent Study.

BL-310. Sports Law. 3.00 Credits.

This course will provide students an overview of law as it relates to sports topics including but not limited to sports representation and management, constitutional law, intellectual property law, Title IX and sports crimes. Prerequisites: BL-161 AND BL-162.

BL-330. Negotiation and Conflict Resolution. 3.00 Credits.

This course focuses on the nature, cause, progression and resolution of conflicts and disputes. Particular emphasis will be placed on disputes involving commercial issues and businesses. Students will gain knowledge and apply techniques to facilitate, mediate and successfully resolve disputes over a range of situations. Methods of conflict de-escalation and pursuit of settlement through negotiation will be learned and applied. Prerequisites: BA-240 OR BL-161.

BL-333. Environmental Law. 3.00 Credits.

This course is designed to expose students to several environmental statutes including the Clean Air Act and the Pollution Control Law, as well as environmental sustainability. Prerequisites: BL-161.

BL-399. Independent Study. 1.00 Credit.

BL-421. Doing Business Overseas. 3.00 Credits.

This course is designed to expose students to the global business and legal environment through short-term study visits to selected overseas countries. The aim is to help participants develop a better and more practical understanding of the political, economic, legal and cultural environments of the countries visited. Additional course fee of $50. Course Type(s): International (Travel), Pluralism.

BL-481. Tax Research & Writing. 3.00 Credits.

Fellows will be embedded full-time in a public accounting firm (PwC) in the Tax service area with the PwC group. Key tasks will include: Tax Research Assignment research and provide initial recommendation/conclusion on client fact pattern and applicable tax authority. Evaluate what insights would be helpful to solve a client engagement problem regarding data. As part of the process, use systems thinking to help uncover relevant insights, summarize the key outputs needed in order to solve the business problem, and share with the team.

BL-495. Exploring Legal Concepts Overseas. 3.00 Credits.

In this course we will discuss different legal concepts as they pertain to foreign countries and as compared/contrasted to the American Legal System. Such topics may include, but are not limited to, the structure of the legal system, the origin and philosophy of law, the social and economic effects of the law in the foreign country, contemporary and controversial legal issues in the foreign country, and the impact all of these concepts may have had and/or continue to have on American Law. Possible additional nominal course fee required. Additional course fee of $50. Course Type(s): International (Travel), Pluralism.

LW-155. Seminar in Contemporary Legal Issues. 3.00 Credits.

A course open to all students examining current legal issues in a seminar setting.This course will acquaint students with the issues that are at the forefront of the legal environment such as physician assisted suicide, legal issues relating to the world-wide web, capital punishment, drug laws and their enforcement, abortion and the law, affirmative action and race-conscious preferences, and sex offender notification laws. Prerequisites: COMPLETE 6 CREDITS: 1 COURSE FROM COURSES PL-130 PL-140 AND 1 COURSE FROM COURSES TH-110 TH-120; Course Type(s): Values, Senior Seminar, Writing Intensive.

LW-156. Legal Aspects of Health Care. 3.00 Credits.

Analysis of the legal aspects of health care, including general contracts, confidentiality of records, insurance liability, and malpractice.

LW-495. Mindfulness/Meditative Practice/ Success. 3.00 Credits.

This class will teach students the history and application of mindfulness and meditation as practiced around the world. Students will learn how the practice of mindfulness and meditation can help develop the skills necessary for success in their future as business professionals, lawyers, and leaders generally. Mindfulness directs a person's thoughts to the present which enhances one's ability to focus thought and concentration as well as to respond most appropriately and ethically to others, to cross cultural barriers and maintain deeper empathy for all. Meditation practice enhances students' abilities to become more consciously aware, feel gratitude, and in turn to have respect, kindness, and consideration for others. We will explore these concepts as celebrated in different cultures and how application of both will propel students to their greatest potential. Course Type(s): International (Travel).