|
AC-231 |
PRINCIPLES OF ACCOUNTING I |
3 |
|
Surveys accounting
principles, practices, and decision
making in organizations.
Addresses topics of
managerial, financial,
not-for-profit, taxation and
international accounting.
Develops and applies analytic
accounting skills and
techniques to
management decision making.
Continued in AC 232
Principles of Accounting II.
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|
AC-232 |
PRINCIPLES OF ACCOUNTING II |
3 |
|
A
continuation of AC 231.
Pre-requisite:
A grade of 'C' or
better in AC 231.
|
|
AC-290 |
DIRECTED
STUDY IN ACCOUNTING
|
1 |
12 |
|
|
AC-291 |
WORKSHOP
IN ACCOUNTING
|
1 |
12 |
|
|
AC-292 |
SPECIAL
TOPICS IN ACCOUNTING
|
1 |
12 |
|
|
AC-295 |
PRACTICUM
IN ACCOUNTING
|
1 |
12 |
|
|
AC-296 |
COOPERATIVE EDUCATION IN
ACCOUNTING
|
1 |
12 |
|
|
AC-299 |
RESEARCH
ASSISTANTSHIP
|
1 |
12 |
|
|
AC-309 |
VOLUNTEER
INCOME TAX ASSISTANCE |
3 |
6 |
The VITA
program offers free tax help
to low-to
moderate-income people in
the community who cannot
prepare their own tax
returns.
The purpose of the class is
to offer students the
opportunity to apply the
knowledge they acquire in
their
accounting classes and
related tax classes.
The class
consists of taking the IRS
sponsored exam that
qualifies students to
prepare the returns and do a
supervisor review of other
student's returns.
Pre-requisite:
Must have Junior standing or higher or
permission of the
instructor. Graded
P/F only. May be repeated once for credit (up to total of 6 credits).
|
|
AC-312 |
COMPUTERIZED ACCOUNTING |
3 |
|
Prepares
the student to work with and
through computers
in meeting organizational
financial control
needs.
Pre-requisite:
Must have Junior standing or higher or
permission of the
instructor.
|
|
AC-319 |
NOT-FOR-PROFIT ACCOUNTING |
3 |
|
This
course addresses issues
relative to the
accounting, reporting and
major auditing of a
public sector entity.
Topics covered include GASB,
FASB, and FASAB jurisdiction
over
not-for-profit and
governmental organizations, state and
local governmental
accounting
principles, public entity
reporting and auditing issues.
Pre-requisite:
AC 232 and Junior standing
or higher or
permission of the
instructor.
|
|
AC-331 |
INTERMEDIATE ACCOUNTING I |
3 |
|
A study
of theory, concepts, and
financial
accounting standards and
their application to decision
making. Topics include
financial
statements, the accounting
model, assets,
liabilities, stockholder's
equity, and other financial
disclosures. Emphasizes the
effects of
accounting principles on
decision making, external
disclosure consequences of
corporate decisions, and the
private sector influence on
the regulatory and
standard-setting
environment. Incorporates computer
applications into course
work. Continued in AC 332
Intermediate Accounting II.
Pre-requisite: A grade of
'C' or better in AC 232 and
Junior standing or higher or
permission of the
instructor.
|
|
AC-332 |
INTERMEDIATE ACCOUNTING II |
3 |
|
A
continuation of AC 331.
Pre-requisite:
A grade of 'C' or
better in AC 331 and Junior
standing or higher or
permission of the
instructor.
|
|
AC-340 |
ACCOUNTING INFORMATION SYSTEMS |
3 |
|
This course provides a survey of accounting information systems, web
technology, online auditing issues in addition to current issues affecting the
field of accounting. Specific topics include e-business, computer crime, and
expert systems. Pre-requisites: AC 232 and Junior standing.
|
|
AC-385 |
MANAGERIAL AND COST
ACCOUNTING I |
3 |
|
A study
of managerial and cost
accounting concepts and their
application to planning and
control of the firm.
Topics include accounting
for
performance and productivity
measurement, revenue and cost
analysis for decision making
and
investigating modern
managerial accounting
decisions. Emphasizes
analytical reasoning to enhance
decision making.
Incorporates computer
applications into course
work.
Pre-requisites: A grade of
'C' or better in AC 232 and MATH
130 and Junior standing or
higher or
permission of the
instructor.
|
|
AC-390 |
DIRECTED
STUDY IN ACCOUNTING |
1 |
12 |
Pre-requisite:
Must have Junior standing or higher or
permission of the
instructor.
|
|
AC-392 |
SPECIAL
TOPICS IN ACCOUNTING |
1 |
3 |
Pre-requisite:
Must have Junior standing or higher or
permission of the
instructor.
|
|
AC-395 |
MANAGERIAL AND COST
ACCOUNTING II |
3 |
|
A
continuation of
Managerial/Cost Accounting
I. |
|
|
|
|
Pre-requisite:
A grade of 'C' or better in
AC 385 and
Junior standing or higher or
permission of the
instructor.
|
|
AC-483 |
TAX
LAW I |
3 |
|
A survey
of domestic taxation
philosophy, concepts,
legislation and practice with
emphasis on tax filings and
topics relevant to
individual taxation.
Pre-requisite: AC 332 and
Junior standing or higher or
permission of the
instructor.
|
|
AC-484 |
TAX
LAW II |
3 |
|
Continuation of topics
relevant to individual taxation
and a survey of corporate,
partnership and
estate taxation philosophy,
concepts,
legislation and practice.
This course will emphasize
corporate taxation and tax
planning for the
corporate entity and
introduction to tax research.
Pre-requisite: AC 483 and
Junior standing or higher or
permission of the
instructor.
|
|
AC-485 |
AUDITING
CONCEPTS |
3 |
|
Examines
financial and operational
auditing
philosophy and techniques.
Topics include auditing
standards, internal control
design and evaluation,
statistical applications in
auditing, evidence and report
writing. Examines legal and
ethical issues,
governmental influence on
auditing, and auditings role in
organizational change.
Pre-requisite: AC 332 and
Junior standing or higher or
permission of the
instructor.
|
|
AC-490 |
DIRECTED
STUDY IN ACCOUNTING |
1 |
12 |
Pre-requisite:
Must have Junior standing or higher or
permission of the
instructor.
|
|
AC-491 |
WORKSHOP
IN ACCOUNTING |
1 |
12 |
Pre-requisite:
Must have Junior standing or higher or
permission of the
instructor.
|
|
AC-492 |
SPECIAL
TOPICS IN ACCOUNTING |
1 |
12 |
Pre-requisite:
Must have Junior standing or higher or
permission of the
instructor.
|
|
AC-494 |
INTERNSHIP IN ACCOUNTING |
1 |
12 |
Pre-requisite:
Must have Junior standing or higher or
permission of the
instructor.
|
|
AC-495 |
PRACTICUM
IN ACCOUNTING |
1 |
12 |
Pre-requisite:
Must have Junior standing or higher or
permission of the
instructor. |
|
AC-496 |
COOPERATIVE EDUCATION IN
ACCOUNTING |
1 |
12 |
Pre-requisite:
Must have Junior standing or higher or
permission of the
instructor. |
