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Course Descriptions and Syllabi

AC 361P. (3) Financial Reporting I. View syllabus
The study of accounting theory and practice related to the preparation of financial statements, conceptual framework, revenue recognition, conversion from cash to accrual basis, time value of money, monetary assets, inventories, plant assets, and research and development costs, Will not satisfy elective course requirement in accounting degree program. Prerequisite: AC 292, or equivalent.

AC 362P. (3) Financial Reporting II. View syllabus
The study of financial accounting theory and practice relating to current liabilities and long-term debt, accounting for income taxes, pension and other benefit plans, leases, earnings per share, accounting changes, stockholders’ equity, and investments. Will not satisfy elective course requirement in accounting degree program. Prerequisite: AC 361P, or equivalent.

AC 365P. (3) Financial Reporting III. View syllabus
The study of financial accounting theory and practice related to governmental and nonprofit organizations; accounting for business combinations, consolidated financial statements, international operations, and other advanced reporting issues. Will not satisfy elective course requirement in accounting degree program. Prerequisite: AC 362P, or equivalent.

AC 366P. (3) Management Accounting. View syllabus
The study of the use of financial information in business organizations for cost measurement, decision making, planning and control, performance measurement, forecasts, capital budgeting, and working capital management, including the role of information systems in these processes. Will not satisfy electivecourse requirement in accounting degree program. Prerequisite: AC 361P, or equivalent.

AC 462P. (3). Federal Income Taxation I. View syllabus
The study of the fundamentals of federal income taxation as related to individual taxpayers, including income, deductions, credits, and property transactions. Will not satisfy elective course requirement in accounting degree program. Prerequisite: AC 361P, or equivalent.

AC 463P. (3). Financial Statement Auditing. View syllabus
In-depth analysis of financial statement auditing topics with a focus on audit theory and professional standards. Topics include professional responsibilities of financial statement auditors, impact of the SEC on auditing, objectives in planning an audit, internal controls, audit evidence, audit sampling, and preparation of the final audit report. Will not satisfy elective course requirement in accounting degree program. Prerequisite: AC 361P, or equivalent.

AC465P. (3). Federal Income Taxation II. View syllabus
The study of the fundamentals of federal income taxation as related to business entities, including corporations, partnerships, S corporations, limited liability companies, and trusts. Also includes an analysis of estate and gift taxations and compliance responsibilities for tax professionals and taxpayers. Will not satisfy elective course requirement in accounting degree program. Prerequisite: AC 462P, or equivalent.

AC467P. (3) Financial Statement Auditing II. View syllabus
In-depth analysis of financial statement auditing topics with a focus on audit theory and professional standards. Topics include audit evidence, audit sampling, IT audits, special engagements, and the Sarbanes-Oxley Act of 2002. Will not satisfy elective course requirement in accounting degree program. Prerequisite: AC 463P.

BL460P. (3). Fundamentals of Business Law. View syllabus
The study of law subjects related to business practice including agency, contracts, commercial code, debtor-creditor relationships, regulation, business structure, and business ethics. Will not satisfy elective course requirement in accounting degree program. Prerequisite: AC 292, or equivalent.