Course Directory

:: Course Offerings

The course offerings at Clarion University of PA go through an extensive review process by the Committee on Courses and Programs of Study (CCPS). This course offerings list is a comprehensive list of courses that could be offered; it does not mean they are currently being offered.

For a complete list of courses offered on the current or upcoming schedules, see the Registrar's page Schedule of Classes.

To start a new search enter the course number of the subject or title you are searching in the box below.

Course Id (currently sorted in Ascending order)	Course Title	Course Description	Level
ACTG 201	Intro Accounting Survey	Introduces accounting, the language of business. Emphasizes accounting terminology, concepts, and the interpretation and use of accounting information for decision-making. Designed for non-business freshman students only. May not be used to satisfy core or major requirements for degrees in business administration. Students who have passed ACTG 251 may not schedule this course. No prerequisite. Each semester.	Undergraduate
ACTG 251	Financial Actg	Examines the principles and procedures for collecting, recording, summarizing, and reporting financial information. Prerequisite: Sophomore standing only at Clarion Campus. Each semester. Fall, annually at Venango.	Undergraduate
ACTG 252	Managerial Actg	Analyzes aspects of accounting that aid managers. Includes budgeting, cost behavior and systems, alternate choice decisions, international accounting aspects, and cash flow. Prerequisites: Sophomore standing only at Clarion Campus, and ACTG 251. Each semester. Spring, annually at Venango.	Undergraduate
ACTG 253	Factory Actg	Presents fundamental accounting concepts and techniques applied in record keeping and accounting control of the production process. Prerequisite: ACTG 252. Spring, annually, Venango only.	Undergraduate
ACTG 254	Payroll Actg	Provides detailed coverage of payroll policy, records, wage calculation, deductions, and government reporting. Emphasizes tax form preparation. Prerequisite: ACTG 252. Fall, annually, Venango only.	Undergraduate
ACTG 255	Fin Stmt Prep & Analysis	Focuses on procedures for financial statement preparation and the use of accounting information as a basis for decision making by management, owners, creditors, and other users of financial statements. Prerequisite: ACTG 251. Spring, annually, Venango only.	Undergraduate
ACTG 256	Income Tax Proc/Forms	Explains which types of income are taxable and which expenses are deductible. Covers both filling out and filing individual, partnership, and corporate tax returns. Prerequisite: ACTG 251. Fall, annually, Venango only.	Undergraduate
ACTG 350	Inter Actg	Explores accounting theory and practice. Includes accounting for current assets, investments, plant and equipment, and intangibles. Emphasizes developing the student's technical and problem-solving ability. Prerequisite: ACTG 252. Each semester.	Undergraduate
ACTG 351	Actg Equities	Examines accounting theory and practice. Includes accounting for current and long-term liabilities, corporate equity, pension plans, long-term leases, income taxes, accounting changes, and cash flows. Emphasizes developing the student's technical and problem-solving ability. Prerequisite: ACTG 350 or consent of instructor. Each semester.	Undergraduate
ACTG 352	Cost Actg	Analyzes cost principles, procedures, systems, controls, and analysis. Considers standard cost systems with the two basic cost accounting systems. Stresses cost accounting as a tool for management decision-making based on management information systems. Includes flexible budgets, accounting for by-products and joint products, transfer pricing, and environmental costs. Prerequisite: ACTG 252. Each semester.	Undergraduate
ACTG 353	Federal Taxes	Examines federal income, estate, and gift taxation. Considers problems of compliance with the law by individuals, partnerships, corporations, estates, and trusts. Prerequisite: ACTG 252. Each semester.	Undergraduate
ACTG 354	Auditing	A study of the purposes, the ethical and legal environment, financial analysis, and selected auditing techniques and procedures. Emphasizes developing the student's technical writing ability. Prerequisite: ACTG 351. Each semester.	Undergraduate
ACTG 451	Actg Problems	A problem-oriented study of topics most often tested on the CPA exam. Includes inventory methods, long-term contracts, partnership, leases, consignments, installment sales, receivership, fiduciary accounting, and governmental accounting. Preparations for the practice portion of the CPA exam are emphasized. Prerequisite: ACTG 350. Spring Semester.	Undergraduate
ACTG 452	Adv Cost Actg	A study of advanced concepts of cost accounting to provide useful quantitative information for decision-making. Includes inventory valuation, cost allocations, joint-product costs, process costing, accounting systems, profit center costs, and segment performance measuring. Prerequisite: ACTG 352.	Undergraduate
ACTG 453	Prob Fed Tax Actg	Examines federal income tax concepts and compliance problems of partnerships, corporations, estates, and trusts. Briefly considers Social Security, estate, and gift taxation. Prerequisite: ACTG 353.	Undergraduate
ACTG 454	Comparative Actg Systems	Helps students develop a holistic approach to the concepts and practices for the examination and exploration of accounting systems. Discusses specialized accounting systems in detail, depending on the interest and desires of students. Prerequisites:ACTG 251, 252, 350, 351, 354, CIS 223, and 301.	Undergraduate
ACTG 455	Not For Profit Entities	A study of the principles and practices of budgeting and accounting for activities of entities that are operated for purposes other than making profits. Prerequisite: ACTG 351.	Undergraduate
ACTG 456	Advanced Actg	Considers modern development in accounting, including recent studies and pronouncements by accounting authorities such as the American Institute of Certified Public Accountants and the Securities and Exchange Commission. Analyzes the problems of accounting for consolidation and partnership equity. Emphasizes developing the student's technical and problem-solving abilities. Prerequisite: ACTG 351. On demand.	Undergraduate
ACTG 461	International Actg	Studies the influence of cultural values on the practice and theory of accounting and developing sensitivity to the differences and similarities of different accounting systems. Includes consolidation, translation of foreign currency statements, inflation, replacement cost accounting of global-oriented corporations and harmonization of accounting standards. Prerequisite: ACTG 252.	Undergraduate
ACTG 463	Tax Planning	Acquaints students with tax planning techniques that can be used to accomplish an individual's financial goals. Enables students to suggest actions that fit the individual's financial priorities based on an understanding of financial position, cash flow and income, gift and estate tax matters. Prerequisite: ACTG 353.	Undergraduate
ACTG 490	Current Actg Pron	A research study of current Financial Accounting Standards Board statements of standards, interpretations, concepts, exposure drafts, and discussion memorandums. The internship experience and related research topics will be presented, discussed, andintegrated with the pronouncements. Prerequisite: COOP 420, Accounting Internship.	Undergraduate
ACTG 499	Special Topics In Actg	Presents various current topics affecting accounting practice and theory. Covers different topics from year to year as subjects of importance are identified. Prerequisite: ACTG 351 or consent of instructor.	Undergraduate
ACTG 500	Financial Actg	A study of the principles and procedures for collecting, recording, summarizing, and reporting financial information. Each semester.	Graduate
ACTG 552	Management Accounting	A graduate course for non-accounting majors which deals with the application of concepts and tools of accounting analysis necessary for planning, control, and decision-making functions of national and multinational organizations. Topics include financial statement analysis and interpretation, budgeting, standards, and forecasting. Prerequisites: ACTG 251 and ACTG 252.	Graduate
ACTG 554	Advanced Auditing	An advanced study of current topics in auditing. The course is intended to develop more complex issues than those encountered in an introductory auditing course. Topics include current audit influences, special problems with audit reports, SEC practice, computer auditing, and related topics. Prerequisite: ACTG 354 (or its equivalent).	Graduate
ACTG 650	Theory Of Accounts	A study of past and contemporary accounting theories. The course is concerned with the historical development of accounting and its evolution to present times. Present-day accounting concepts are critically examined from the standpoint of how well th,ey serve the needs of those who use the products of accounting. Prerequisite: ACTG 351 (or its equivalent) or permission of the instructor.	Graduate
ACTG 652	Advanced Manag Actg	A study of complex problems in cost accounting. Use of cost accounting as a tool for managerial control is emphasized. Prerequisite: ACTG 352 (or its equivalent) or permission of the instructor.	Graduate
ACTG 653	Research Fed Taxation	A study of federal tax law emphasizing the underlying philosophy of the law. Research procedures and techniques in the handling of complicated problems in tax practice and tax planning will be set forth. Prerequisite: ACTG 453 (or its equivalent) or,permission of the instructor.	Graduate
AE 10	Prep For College Math	Covers basic arithmetic and geometic principles necessary for the subsequent study of introductory algebra and other more advanced courses requiring a basic mathematics competency. Emphasizes decreasing mathematics anxiety, developing mathematics text-reading abilities, including the study of vocabulary unique to the mathematics discipline, developing estimation skills, interpreting data, mental mathematics, and critical thinking. Major learning modalities are written response, calculator use and experimentation, analysis activities, and problem-solving.\|	Undergraduate
AE 91	CU Trans: Exploration 2	The goal of Explorations is to help students stay in college and develop permanent ties with Clarion University through curricular and co-curricular programming that: cements students' and families's commitment to Clarion University; forges positive," and active relationships among students, and among students, faculty and staff; guides family members as they support their students during transition from home to college and from college to work; ensures that students are informed self advocates who accept personal responsibility for their education; and engages students in productive co-curricular and extra-curricular activities.	Undergraduate

Course Id (currently sorted in Ascending order)

Course Title

Course Description

Level

ACTG 201

Intro Accounting Survey

Introduces accounting, the language of business. Emphasizes accounting terminology, concepts, and the interpretation and use of accounting information for decision-making. Designed for non-business freshman students only. May not be used to satisfy core or major requirements for degrees in business administration. Students who have passed ACTG 251 may not schedule this course. No prerequisite. Each semester.

Undergraduate

ACTG 251

Financial Actg

Examines the principles and procedures for collecting, recording, summarizing, and reporting financial information. Prerequisite: Sophomore standing only at Clarion Campus. Each semester. Fall, annually at Venango.

Undergraduate

ACTG 252

Managerial Actg

Analyzes aspects of accounting that aid managers. Includes budgeting, cost behavior and systems, alternate choice decisions, international accounting aspects, and cash flow. Prerequisites: Sophomore standing only at Clarion Campus, and ACTG 251. Each semester. Spring, annually at Venango.

Undergraduate

ACTG 253

Factory Actg

Presents fundamental accounting concepts and techniques applied in record keeping and accounting control of the production process. Prerequisite: ACTG 252. Spring, annually, Venango only.

Undergraduate

ACTG 254

Payroll Actg

Provides detailed coverage of payroll policy, records, wage calculation, deductions, and government reporting. Emphasizes tax form preparation. Prerequisite: ACTG 252. Fall, annually, Venango only.

Undergraduate

ACTG 255

Fin Stmt Prep & Analysis

Focuses on procedures for financial statement preparation and the use of accounting information as a basis for decision making by management, owners, creditors, and other users of financial statements. Prerequisite: ACTG 251. Spring, annually, Venango only.

Undergraduate

ACTG 256

Income Tax Proc/Forms

Explains which types of income are taxable and which expenses are deductible. Covers both filling out and filing individual, partnership, and corporate tax returns. Prerequisite: ACTG 251. Fall, annually, Venango only.

Undergraduate

ACTG 350

Inter Actg

Explores accounting theory and practice. Includes accounting for current assets, investments, plant and equipment, and intangibles. Emphasizes developing the student's technical and problem-solving ability. Prerequisite: ACTG 252. Each semester.

Undergraduate

ACTG 351

Actg Equities

Examines accounting theory and practice. Includes accounting for current and long-term liabilities, corporate equity, pension plans, long-term leases, income taxes, accounting changes, and cash flows. Emphasizes developing the student's technical and problem-solving ability. Prerequisite: ACTG 350 or consent of instructor. Each semester.

Undergraduate

ACTG 352

Cost Actg

Analyzes cost principles, procedures, systems, controls, and analysis. Considers standard cost systems with the two basic cost accounting systems. Stresses cost accounting as a tool for management decision-making based on management information systems. Includes flexible budgets, accounting for by-products and joint products, transfer pricing, and environmental costs. Prerequisite: ACTG 252. Each semester.

Undergraduate

ACTG 353

Federal Taxes

Examines federal income, estate, and gift taxation. Considers problems of compliance with the law by individuals, partnerships, corporations, estates, and trusts. Prerequisite: ACTG 252. Each semester.

Undergraduate

ACTG 354

Auditing

A study of the purposes, the ethical and legal environment, financial analysis, and selected auditing techniques and procedures. Emphasizes developing the student's technical writing ability. Prerequisite: ACTG 351. Each semester.

Undergraduate

ACTG 451

Actg Problems

A problem-oriented study of topics most often tested on the CPA exam. Includes inventory methods, long-term contracts, partnership, leases, consignments, installment sales, receivership, fiduciary accounting, and governmental accounting. Preparations for the practice portion of the CPA exam are emphasized. Prerequisite: ACTG 350. Spring Semester.

Undergraduate

ACTG 452

Adv Cost Actg

A study of advanced concepts of cost accounting to provide useful quantitative information for decision-making. Includes inventory valuation, cost allocations, joint-product costs, process costing, accounting systems, profit center costs, and segment performance measuring. Prerequisite: ACTG 352.

Undergraduate

ACTG 453

Prob Fed Tax Actg

Examines federal income tax concepts and compliance problems of partnerships, corporations, estates, and trusts. Briefly considers Social Security, estate, and gift taxation. Prerequisite: ACTG 353.

Undergraduate

ACTG 454

Comparative Actg Systems

Helps students develop a holistic approach to the concepts and practices for the examination and exploration of accounting systems. Discusses specialized accounting systems in detail, depending on the interest and desires of students. Prerequisites:ACTG 251, 252, 350, 351, 354, CIS 223, and 301.

Undergraduate

ACTG 455

Not For Profit Entities

A study of the principles and practices of budgeting and accounting for activities of entities that are operated for purposes other than making profits. Prerequisite: ACTG 351.

Undergraduate

ACTG 456

Advanced Actg

Considers modern development in accounting, including recent studies and pronouncements by accounting authorities such as the American Institute of Certified Public Accountants and the Securities and Exchange Commission. Analyzes the problems of accounting for consolidation and partnership equity. Emphasizes developing the student's technical and problem-solving abilities. Prerequisite: ACTG 351. On demand.

Undergraduate

ACTG 461

International Actg

Studies the influence of cultural values on the practice and theory of accounting and developing sensitivity to the differences and similarities of different accounting systems. Includes consolidation, translation of foreign currency statements, inflation, replacement cost accounting of global-oriented corporations and harmonization of accounting standards. Prerequisite: ACTG 252.

Undergraduate

ACTG 463

Tax Planning

Acquaints students with tax planning techniques that can be used to accomplish an individual's financial goals. Enables students to suggest actions that fit the individual's financial priorities based on an understanding of financial position, cash flow and income, gift and estate tax matters. Prerequisite: ACTG 353.

Undergraduate

ACTG 490

Current Actg Pron

A research study of current Financial Accounting Standards Board statements of standards, interpretations, concepts, exposure drafts, and discussion memorandums. The internship experience and related research topics will be presented, discussed, andintegrated with the pronouncements. Prerequisite: COOP 420, Accounting Internship.

Undergraduate

ACTG 499

Special Topics In Actg

Presents various current topics affecting accounting practice and theory. Covers different topics from year to year as subjects of importance are identified. Prerequisite: ACTG 351 or consent of instructor.

Undergraduate

ACTG 500

Financial Actg

A study of the principles and procedures for collecting, recording, summarizing, and reporting financial information. Each semester.

Graduate

ACTG 552

Management Accounting

A graduate course for non-accounting majors which deals with the application of concepts and tools of accounting analysis necessary for planning, control, and decision-making functions of national and multinational organizations. Topics include financial statement analysis and interpretation, budgeting, standards, and forecasting. Prerequisites: ACTG 251 and ACTG 252.

Graduate

ACTG 554

Advanced Auditing

An advanced study of current topics in auditing. The course is intended to develop more complex issues than those encountered in an introductory auditing course. Topics include current audit influences, special problems with audit reports, SEC practice, computer auditing, and related topics. Prerequisite: ACTG 354 (or its equivalent).

Graduate

ACTG 650

Theory Of Accounts

A study of past and contemporary accounting theories. The course is concerned with the historical development of accounting and its evolution to present times. Present-day accounting concepts are critically examined from the standpoint of how well th,ey serve the needs of those who use the products of accounting. Prerequisite: ACTG 351 (or its equivalent) or permission of the instructor.

Graduate

ACTG 652

Advanced Manag Actg

A study of complex problems in cost accounting. Use of cost accounting as a tool for managerial control is emphasized. Prerequisite: ACTG 352 (or its equivalent) or permission of the instructor.

Graduate

ACTG 653

Research Fed Taxation

A study of federal tax law emphasizing the underlying philosophy of the law. Research procedures and techniques in the handling of complicated problems in tax practice and tax planning will be set forth. Prerequisite: ACTG 453 (or its equivalent) or,permission of the instructor.

Graduate

AE 10

Prep For College Math

Covers basic arithmetic and geometic principles necessary for the subsequent study of introductory algebra and other more advanced courses requiring a basic mathematics competency. Emphasizes decreasing mathematics anxiety, developing mathematics text-reading abilities, including the study of vocabulary unique to the mathematics discipline, developing estimation skills, interpreting data, mental mathematics, and critical thinking. Major learning modalities are written response, calculator use and experimentation, analysis activities, and problem-solving.|

Undergraduate

AE 91

CU Trans: Exploration 2

The goal of Explorations is to help students stay in college and develop permanent ties with Clarion University through curricular and co-curricular programming that: cements students' and families's commitment to Clarion University; forges positive," and active relationships among students, and among students, faculty and staff; guides family members as they support their students during transition from home to college and from college to work; ensures that students are informed self advocates who accept personal responsibility for their education; and engages students in productive co-curricular and extra-curricular activities.

Undergraduate