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Total Results: 1065

Accounting I - Financial - AC

AC 201 - 4.00 Credits

This is an introduction to basic accounting principles, double-entry accounting, preparation of balance sheets, income statements, and statements of cash flows for effective planning, controlling, and decision-making. Prerequisite: MT106, MT107 or higher math placement.

Accounting II - Managerial - AC

AC 202 - 4.00 Credits

This course focuses on the study of accounting information provided to managers. Topics include cost behavior, job order costing, process costing, cost-volume-profit analysis, master budgets, standard costing, flexible budgets, relevant cost decisions, and activity-based costing. Prerequisite: AC 201.

Survey of Financial Accounting - AC

AC 205 - 3.00 Credits

This course is an overview of the accounting process and presents the nature of accounting information and how it is used in managerial decision-making. It focuses on basic accounting knowledge and the relationships among balance sheets, income statements, statements of cash flow, and statements of retained earnings. Prerequisite: MT 106 or equivalent.

Survey of Managerial Accounting - AC

AC 206 - 3.00 Credits

This course focuses on the study of accounting information provided to managers. Topics include cost behavior, cost-volume-profit analysis, budgeting, and relevant cost decisions. Prerequisite: AC 205 or ASB 205; MT 106 or MT 107.

Financial Accounting - AC

AC 207 - 3.00 Credits

This is an introduction to basic accounting principles, double-entry accounting, preparation of balance sheets, income statements, and statements of cash flows for effective planning, controlling, and decision-making. Prerequisite: MT 106 or MT 107 or higher math placement.

Managerial Accounting - AC

AC 208 - 3.00 Credits

This course focuses on the study of accounting information provided to managers. Topics include cost behavior, job order costing, process costing, cost-volume-profit analysis, master budgets, standard costing, flexible budgets, relevant cost decisions, and activity-based costing. Prerequisite: AC 201 or AC 207.

Intermediate Accounting - AC

AC 301 - 4.00 Credits

This is the study of accounting theory and standards as well as the application of generally accepted accounting principles (GAAP) to current assets, plant equipment, intangibles, current and long-term liabilities, and stockholders’ equity of the accounting entity. Also covered are International Financial Reporting Standards as they pertain to course material. The Financial Accounting Standards Board (FASB) Codification also is introduced. Prerequisite: AC 201.

Advanced Financial Accounting - AC

AC 302 - 3.00 Credits

This course is an extension of the theory and applications of generally accepted accounting principles (GAAP) to dilutive securities, earnings per share, investments, revenue recognition, the statement of cash flows, and accounting for leases, pensions and income taxes. Also covered are International Financial Reporting Standards as they pertain to course material. The Financial Accounting Standards Board (FASB) Codification is used to perform accounting research. Prerequisite: AC 301.

Intermediate Accounting I - AC

AC 304 - 3.00 Credits

This is the study of accounting theory and standards as well as the application of generally accepted accounting principles. Topics include the balance sheet, the income statement, revenue recognition, and cash and receivables. Also introduced are the International Financial Reporting Standards and the Financial Accounting Standards Board Codification. Prerequisite: AC 201 or AC 207.