Accounting Courses

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AC 141 - Introduction to Financial Accounting 3 hrs.

This course introduces accounting theory and procedure including recording, classifying, reporting, and analysis of financial information.

AC 142 - Managerial Accounting I 3 hrs.

Managerial accounting principles for planning and control are introduced, including cost-volume profit analysis, responsibility reporting, and standard cost and process costing. Prerequisite: AC 141.

AC 351 - Intermediate Accounting I 3 hrs.

This course studies the theoretical structure underlying financial accounting and reporting, the preparation of general purpose financial statements, the determination of balance sheet values for current and long-term assets and current liabilities, and revenue recognition. Prerequisite: AC 141.

AC 352 - Intermediate Accounting II 3 hrs.

This course builds upon AC 351 by studying the determination of balance sheet value for investment, long-term liabilities and stockholders’ equity accounts. In addition, a number of specialized topics including leases, pensions, income taxes, and earnings per share are introduced. Prerequisite: AC 351.

AC 353 - Accounting Information Systems 3 hrs.

Integrated applications software is employed to address problems of information management. Skills in building information systems and data base management are developed by case studies. Prerequisite: AC 351.

AC 354 - Managerial Accounting II 3 hrs.

Topics covered include inventory valuation, income determination, capital budgeting, and performance measurement. Prerequisite: AC 142.

AC 355 - Income Tax 3 hrs.

This course is an overview of individual income taxation, including determination of gross income, deductions, credits, tax computation, and tax planning for individuals. Prerequisite: AC 141.

AC 456 - Advanced Accounting 3 hrs.

This course provides an in-depth study of business combinations and the preparation of consolidated financial statements. Other topics include foreign currency transactions, translation of foreign currency financial statements, and accounting for governmental and not-for-profit organizations. Prerequisite: AC 352.

AC 457 - Auditing 3 hrs.

The nature and purpose of auditing, including legal liability, professional ethics, and auditing standards, are introduced. Prerequisite: AC 352.

AC 458 - Seminar in Accounting Topics 3 hrs.

This course examines accounting and tax theory and practice as required for professional standards, practice, and certification. Prerequisite: AC 352.

AC 295, 495 - Special Topics 1-3 hrs.

Offered periodically, this course will be determined by student interest and needs.

AC 499 - Independent Study 1-3 hrs.

This course is arranged between the instructor and student. Prerequisite: Department chair approval.