Accounting (AC)

Courses

AC-231 PRINCIPLES OF ACCOUNTING I 3.00 Credits

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.

AC-232 PRINCIPLES OF ACCOUNTING II 3.00 Credits

A continuation of AC 231. Pre-requisite: A grade of 'C' or better in AC 231.

AC-290 DIRECTED STUDY IN ACCOUNTING 1.00-12.00 Credits

AC-291 WORKSHOP IN ACCOUNTING 1.00-12.00 Credits

AC-292 SPECIAL TOPICS IN ACCOUNTING 1.00-12.00 Credits

AC-294 INTERNSHIP IN ACCOUNTING 1.00-12.00 Credits

Introductory level internship in Accounting. The internship is a contracted and supervised learning experience enabling the student to apply skills, techniques, and professional values from business and accounting courses to an approved accounting-related work setting. The duties and responsibilities at the work site should constitute new learning for the student. Students will participate in two workshops with other interns in the Business Division, and work at the employee's site for the contracted number of hours. Students will also write two papers reflecting on their internship experience. Pre-requisite: Sophomore standing or permission of the instructor.

AC-294A INTERNSHIP IN ACCOUNTING 12.00 Credits

Introductory level internship in Accounting. The internship is a contracted and supervised learning experience enabling the student to apply skills, techniques, and professional values from business and accounting courses to an approved accounting-related work setting. The duties and responsibilities at the work site should constitute new learning for the student. Students will participate in two workshops with other interns in the Business Division, and work at the employer's site for the contracted number of hours. Students will also write two papers reflecting on their internship experience. Pre-requisite: Sophomore standing or permission of the instructor.

AC-294B INTERNSHIP IN ACCOUNTING 12.00 Credits

Introductory level internship in Accounting. The internship is a contracted and supervised learning experience enabling the student to apply skills, techniques, and professional values from business and accounting courses to an approved accounting-related work setting. The duties and responsibilities at the work site should constitute new learning for the student. Students will participate in two workshops with other interns in the Business Division, and work at the employer's site for the contracted number of hours. Students will also write two papers reflecting on their internship experience. Pre-requisite: Sophomore standing or permission of the instructor.

AC-294C INTERNSHIP IN ACCOUNTING 12.00 Credits

Introductory level internship in Accounting. The internship is a contracted and supervised learning experience enabling the student to apply skills, techniques, and professional values from business and accounting courses to an approved accounting-related work setting. The duties and responsibilities at the work site should constitute new learning for the student. Students will participate in two workshops with other interns in the Business Division, and work at the employer's site for the contracted number of hours. Students will also write two papers reflecting on their internship experience. Pre-requisite: Sophomore standing or permission of the instructor.

AC-294D INTERNSHIP IN ACCOUNTING 12.00 Credits

Introductory level internship in Accounting. The internship is a contracted and supervised learning experience enabling the student to apply skills, techniques, and professional values from business and accounting courses to an approved accounting-related work setting. The duties and responsibilities at the work site should constitute new learning for the student. Students will participate in two workshops with other interns in the Business Division, and work at the employer's site for the contracted number of hours. Students will also write two papers reflecting on their internship experience. Pre-requisite: Sophomore standing or permission of the instructor.

AC-295 PRACTICUM IN ACCOUNTING 1.00-12.00 Credits

AC-299 RESEARCH ASSISTANTSHIP 1.00-12.00 Credits

AC-309 VOLUNTEER INCOME TAX ASSISTANCE 3.00 Credits

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: AC 232 with a grade of 'C' or better and Junior standing or higher. Graded P/F only. May be repeated once for credit (up to total of 6 credits).

AC-312 COMPUTERIZED ACCOUNTING 3.00 Credits

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 3.00 Credits

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-requisites: Take AC 232 and Junior standing or higher or permission of the instructor.

AC-331 INTERMEDIATE ACCOUNTING I 3.00 Credits

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 coursework. Continued in AC 332 Intermediate Accounting II. Pre-requisites: A grade of 'C' or better in AC 232 and Junior standing or higher or permission of the instructor.

AC-332 INTERMEDIATE ACCOUNTING II 3.00 Credits

A continuation of AC 331. Pre-requisites: A grade of 'C' or better in AC 331 and Junior standing or higher or permission of the instructor.

AC-340 ACCOUNTING INFORMATION SYSTEMS 3.00 Credits

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 3.00 Credits

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 coursework. 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 1.00-12.00 Credits

Pre-requisite: Must have Junior standing or higher or permission of the instructor.

AC-392 SPECIAL TOPICS IN ACCOUNTING 1.00-3.00 Credits

Pre-requisite: Must have Junior standing or higher or permission of the instructor.

AC-394 INTERNSHIP IN ACCOUNTING 1.00-12.00 Credits

Intermediate level internship in Accounting. The internship is a contracted and supervised learning experience enabling the student to apply skills, techniques, and professional values from business and accounting courses to an approved accounting-related work setting. The duties and responsibilities at the work site should constitute new learning for the student. Students will participate in two workshops with other interns in the Business Division, and work at the employer's site for the contracted number of hours. Pre-requisite: Must have Junior standing or higher or permission of the Instructor.

AC-394A INTERNSHIP IN ACCOUNTING 12.00 Credits

Intermediate level internship in Accounting. The internship is a contracted and supervised learning experience enabling the student to apply skills, techniques, and professional values from business and accounting courses to an approved accounting-related work setting. The duties and responsibilities at the work site should constitute new learning for the student. Students will participate in two workshops with other interns in the Business Division, and work at the employer's site for the contracted number of hours. Pre-requisite: Must have Junior standing or higher or permission of the Instructor.

AC-394B INTERNSHIP IN ACCOUNTING 12.00 Credits

Intermediate level internship in Accounting. The internship is a contracted and supervised learning experience enabling the student to apply skills, techniques, and professional values from business and accounting courses to an approved accounting-related work setting. The duties and responsibilities at the work site should constitute new learning for the student. Students will participate in two workshops with other interns in the Business Division, and work at the employer's site for the contracted number of hours. Pre-requisite: Must have Junior standing or higher or permission of the Instructor.

AC-394C INTERNSHIP IN ACCOUNTING 12.00 Credits

Intermediate level internship in Accounting. The internship is a contracted and supervised learning experience enabling the student to apply skills, techniques, and professional values from business and accounting courses to an approved accounting-related work setting. The duties and responsibilities at the work site should constitute new learning for the student. Students will participate in two workshops with other interns in the Business Division, and work at the employer's site for the contracted number of hours. Pre-requisite: Must have Junior standing or higher or permission of the Instructor.

AC-394D INTERNSHIP IN ACCOUNTING 12.00 Credits

Intermediate level internship in Accounting. The internship is a contracted and supervised learning experience enabling the student to apply skills, techniques, and professional values from business and accounting courses to an approved accounting-related work setting. The duties and responsibilities at the work site should constitute new learning for the student. Students will participate in two workshops with other interns in the Business Division, and work at the employer's site for the contracted number of hours. Pre-requisite: Must have Junior standing or higher or permission of the Instructor.

AC-395 MANAGERIAL AND COST ACCOUNTING II 3.00 Credits

A continuation of Managerial/Cost Accounting I. Pre-requisites: A grade of 'C' or better in AC 385 and Junior standing or higher or permission of the instructor.

AC-483 TAX LAW I 3.00 Credits

A survey of domestic taxation philosophy, concepts, legislation, and practice with emphasis on tax filings and topics relevant to individual taxation. Pre-requisites: A grade of 'C' or better in AC 332 and Junior standing or higher, OR permission of the instructor.

AC-484 TAX LAW II 3.00 Credits

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-requisites: A grade of 'C' or better in AC 483 and Junior standing or higher or permission of the instructor.

AC-485 AUDITING CONCEPTS 3.00 Credits

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 auditing's role in organizational change. Pre-requisites: AC 232 with a grate of C or better and Junior standing or permission from the instructor.

AC-490 DIRECTED STUDY IN ACCOUNTING 1.00-12.00 Credits

Pre-requisite: Must have Junior standing or higher or permission of the instructor.

AC-491 WORKSHOP IN ACCOUNTING 1.00-12.00 Credits

Pre-requisite: Must have Junior standing or higher or permission of the instructor.

AC-492 SPECIAL TOPICS IN ACCOUNTING 1.00-12.00 Credits

Pre-requisite: Must have Junior standing or higher or permission of the instructor.

AC-494 INTERNSHIP IN ACCOUNTING 1.00-12.00 Credits

Advanced level internship in Accounting. The internship is a contracted and supervised learning experience enabling the student to apply skills, techniques, and professional values from business and accounting courses to an approved accounting-related work setting. The duties and responsibilities at the work site should constitute new learning for the student. Students will participate in two workshops with other interns in the Business Division, and work at the employer's site for the contracted number of hours. Pre-requisite: Must have Junior standing or higher or permission of the Instructor.

AC-494A INTERNSHIP IN ACCOUNTING 12.00 Credits

Advanced level internship in Accounting. The internship is a contracted and supervised learning experience enabling the student to apply skills, techniques, and professional values from business and accounting courses to an approved accounting-related work setting. The duties and responsibilities at the work site should constitute new learning for the student. Students will participate in two workshops with other interns in the Business Division, and work at the employer's site for the contracted number of hours. Pre-requisite: Must have Junior standing or higher or permission of the Instructor.

AC-494B INTERNSHIP IN ACCOUNTING 12.00 Credits

Advanced level internship in Accounting. The internship is a contracted and supervised learning experience enabling the student to apply skills, techniques, and professional values from business and accounting courses to an approved accounting-related work setting. The duties and responsibilities at the work site should constitute new learning for the student. Students will participate in two workshops with other interns in the Business Division, and work at the employer's site for the contracted number of hours. Pre-requisite: Must have Junior standing or higher or permission of the Instructor.

AC-494C INTERNSHIP IN ACCOUNTING 12.00 Credits

Advanced level internship in Accounting. The internship is a contracted and supervised learning experience enabling the student to apply skills, techniques, and professional values from business and accounting courses to an approved accounting-related work setting. The duties and responsibilities at the work site should constitute new learning for the student. Students will participate in two workshops with other interns in the Business Division, and work at the employer's site for the contracted number of hours. Pre-requisite: Must have Junior standing or higher or permission of the Instructor.

AC-494D INTERNSHIP IN ACCOUNTING 12.00 Credits

Advanced level internship in Accounting. The internship is a contracted and supervised learning experience enabling the student to apply skills, techniques, and professional values from business and accounting courses to an approved accounting-related work setting. The duties and responsibilities at the work site should constitute new learning for the student. Students will participate in two workshops with other interns in the Business Division, and work at the employer's site for the contracted number of hours. Pre-requisite: Must have Junior standing or higher or permission of the Instructor.

AC-495 PRACTICUM IN ACCOUNTING 1.00-12.00 Credits

Pre-requisite: Must have Junior standing or higher or permission of the instructor.