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:: 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 Descending order) Course TitleCourse Description
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.|
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.|
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.|
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 practi,ce, computer auditing, and related topics. Prerequisite: ACTG 354 (or its equivalent).|
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 finan,cial statement analysis and interpretation, budgeting, standards, and forecasting. Prerequisites: ACTG 251 and ACTG 252.|
ACTG 500
Financial Actg
A study of the principles and procedures for collecting, recording, summarizing, and reporting financial information. Each semester.|
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.|
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, and,integrated with the pronouncements. Prerequisite: COOP 420, Accounting Internship.|
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 f,low and income, gift and estate tax matters. Prerequisite: ACTG 353.|
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, infl,ation, replacement cost accounting of global-oriented corporations and harmonization of accounting standards. Prerequisite: ACTG 252.|
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 acco,unting for consolidation and partnership equity. Emphasizes developing the student's technical and problem-solving abilities. Prerequisite: ACTG 351. On demand.|
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.|
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.|
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.|
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.|
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. Preparation,s for the practice portion of the CPA exam are emphasized. Prerequisite: ACTG 350. Spring Semester.|
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.|
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.|
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 syste,ms. Includes flexible budgets, accounting for by-products and joint products, transfer pricing, and environmental costs. Prerequisite: ACTG 252. Each semester.|
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.|
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.|
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.|
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.|
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.|
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.|
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.|
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.|
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 c,ore or major requirements for degrees in business administration. Students who have passed ACTG 251 may not schedule this course. No prerequisite. Each semester.|