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COURSE DESCRIPTIONS
AC 101 Financial Accounting and Reporting 3 CR
Emphasis on the information that the language of business provides for decision makers. This is accomplished by using a transactions-analysis approach. Individual and team-based problems and cases are used to stress accounting fundamentals as well as the global and ethical issues of accounting decisions.
AC 105 Managerial Accounting and Control 3 CR
Covers the role of managerial accounting in corporate management. Emphasis is on the introduction of product and service costing, profit planning, cost analysis and the cost allocation process. Current financial accounting and control matters are reviewed and evaluated. Individual and team-based problems and cases are used to explore global ethical issues.
AC 201 Intermediate Accounting I 3 CR
Further discusses accounting concepts, principles and practices, placing more emphasis on the theoretical aspects involved. While intended for the Accounting major, this is also a most useful course for other majors in the College of Business. Prerequisite: AC 101
AC 202 Intermediate Accounting II 3 CR
Covers specialized topics in accounting, including leases, pensions and accounting for income taxes. Emphasis is on the most recent pronouncements of the Financial Accounting Standards Board. Prerequisite: AC 201
AC 299 Special Topics in Accounting 3 CR
Designates new or occasional courses that may or may not become part of the department's permanent offerings. Courses capitalize on a timely topic, a faculty member's particular interest, an experimental alternative to existing courses, etc. Prerequisites established by the department as appropriate for the specific course. Course title is shown on the student's transcript. Consult the current course schedule for available topics and current prerequisites.
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