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COURSE DESCRIPTIONS
AC 301 Advanced Accounting I 3 CR
Examines financial accounting and reporting topics such as business combinations and consolidated financial statements. These topics are analyzed from the perspective of ongoing developments in business mergers and acquisitions and their ethical implications. Prerequisites: AC 202 and Senior standing
AC 302 Advanced Accounting II 3 CR
Covers topics such as accounting for partnership, bankruptcies, not-for-profit enterprises and foreign currency transactions. This course includes elements acknowledging its status as a capstone course within the accounting program. These include an extensive overview of accounting ethics, analyses of recent ethical problems in accounting and business and a focus on global issues. Prerequisites: AC 301 and Senior standing
AC 313 Cost Management 3 CR
Explores critical issues facing accounting and financial managers in the current business environment. Topics include: introduction to state-of-the-art managerial accounting practices, in-depth understanding of cost management, product and service costing methods, performance evaluation and managerial compensation systems. Global and ethical issues are examined. Written assignments, case studies and team discussions comprise much of classroom interaction. Prerequisite: AC 105.
AC 314 Advanced Management Accounting 3 CR
Introduces modern theory of management accounting and control and strategic cost management. Financial and managerial controls issues d by multinational corporations are examined. Topics include: cost analysis, activity-based ac-counting and management, strategic cost control, agency theory, decentralization issues and incentive and compensation systems. Case studies and development, team discussions and empirical study comprise much of classroom interaction. Prerequisite: AC 105
AC 321 Auditing I 3 CR
Studies audit practices used by independent public accountants in examining accounting records and statements. Emphasis is on “generally accepted auditing standards” of evaluation of internal control as well as ethical issues. Prerequisite: AC 202
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