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Important note

Courses that do not have a term notation are not offered on a set rotation. The number of semester credit hours which a course carries is listed in parentheses following the course title.

AC 231 Principles of Accounting I (3) Offered Fall, Spring. This course provides a foundational understanding of financial accounting. In addition to the accounting cycle and the basics of accounting systems, specific issues related to cash, accounts receivable, inventories, and fixed assets are also learned. The student presents information on the income statement, statement of owner’s equity, and the balance sheet in good form and order.

AC 232 Principles of Accounting II (3) Offered Fall, Spring. Prereq.: At least “C-” in AC 231. This course provides a study of financial accounting with an emphasis on corporations. Students demonstrate knowledge in accounting for investments, current and long-term liabilities, and stockholder’s equity as well as preparation and presentation of the statement of cash flows and financial statement analysis. Selected managerial accounting topics are also presented.

AC 301 Cost Accounting (3) Offered Fall. Prereq.: At least “C-” in AC 232. The student will apply cost accounting principles and procedures in the computation and recording of job order and process and standard costing. The student will also prepare and use cost reports to control organizational costs.

AC 302 Advanced Cost Accounting (3) Offered Fall even. Prereq.: At least “C-” in AC 301. Students will learn how to employ cost functions to forecast and report financial results. Formulating and executing strategic decisions is an underlying theme of this course.

AC 305 Managerial Cost Accounting (3) Offered Fall. Prereq.: AC 232. Students use accounting information (such as cost behavior and analysis, inventory costing, overhead allocation, budgeting, standard costing, and variance analysis) to make informed managerial decisions. Computerized spreadsheets are used extensively for modeling and analysis. AC 305 may not be taken as an AC elective by accounting concentration.

AC 331 Intermediate Financial Accounting I (3) Offered Fall. Prereq.: At least “C-” in AC 232. Students learn the organizations and concepts that influence accounting theory and practice and gain a practical knowledge of the presentation and evaluation of the four basic financial statements. Current accounting literature and professional pronouncements are an integral part of this course. Meets 4 hours a week.

AC 332 Intermediate Financial Accounting II (3) Offered Spring. Prereq.: At least “C-” in AC 331. Students demonstrate understanding of specific elements of the financial statements including inventories, fixed assets, leases, bonds, and pensions. Both practical and conceptual issues are addressed. Current accounting literature and professional pronouncements are an integral part of this course. Meets 4 hours a week.

AC 403 Principles of Taxation (3) Offered Fall. Prereq.: At least “C-” in AC 232. This course provides a survey of federal income taxation of individuals. The students will demonstrate knowledge of filing requirements, the identification of gross income, losses and deductions, property transactions, special tax computations, tax credits, and basic tax planning strategies.

AC 404 Advanced Taxation (3) Offered Spring. Prereq.: At least “C-” in AC 403. The federal income taxation of corporations, partnerships, and their owners is the primary emphasis of this course. Students will demonstrate knowledge of the formation, structure, and taxation of partnerships and corporations including distributions, reorganizations, and consolidated returns. The student will also acquire a basic understanding of the taxation of gifts and estates. Tax research and planning is an integral part of this course.

AC 410 Accounting Information Systems (3) Offered Spring. Prereq.: At least “C-” in AC 332 and senior. This course examines the function and design of computer-based accounting information systems. Students apply control techniques to mitigate identified risks. In addition to flowcharting business processes, students learn to document relational database designs using templates. Students also must demonstrate an ability to create tables, forms, queries, and reports within a relational database.

AC 431 Advanced Accounting I (3) Offered Fall. Prereq.: At least “C-” in AC 332. This course teaches the accounting for various forms of business combinations. Applying the theories of consolidation, students prepare required entries to combine activities of multiple corporations into a single-reporting entity. Students demonstrate the ability to construct worksheets from which consolidated financial statements are generated. Meets 4 hours a week.

AC 432 Advanced Accounting II (3) Offered Spring. Prereq.: At least “C-” in AC 431. The students will learn to record and report financial transactions for multinational, governmental, not-for-profit, partnership, and financially distressed entities. Interim and segmental reporting principles will also be applied. Meets 4 hours a week.

AC 462 Auditing (3) Offered Fall. Prereq.: At least “C-” in AC 332. This course teaches auditing standards and procedures applied by auditors, the development of audit programs, the cyclical approach to accumulating audit evidence, tests of internal controls, and the different types of audit reports. Students perform sampling techniques for gathering audit evidence and learn fraud-detection procedures.

AC 463 Advanced Auditing (3) Offered Spring odd. Prereq.: At least “C-” in AC 462. Students will enhance their general audit planning and working paper skills as well as learn the concepts and standards associated with other attestation services, internal audits, and governmental audits. Students use computer-assisted auditing tools and apply statistical sampling techniques to form audit judgments. While studying the legal liability of auditors, students also examine AICPA standards that govern the professional conduct of auditors.


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