2026-2027 Catalog | Page 303

Gwynedd Mercy University 2026-2027 University Catalog
ACC-406
Auditing
A study and critical appraisal of current auditing standards related to the examination of financial statements by an independent auditor for both public and privately owned businesses. The course also applies many of the same auditing techniques to discover fraud, through the use of case studies, exploring the moral and ethical
problems and issues of the accountant in auditing and detecting fraud.
3.00
ACC-408
Advanced Accounting II
This course will pursue further complex accounting issues not covered in previous courses. Topics will include: GAAP and IFRS handling of international currency transactions, fiduciary accounting, including both bankruptcy
and estates and trusts, and accounting for non-profit organizations.
3.00
306