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(ss) Social and Administrative SciencesAC – AccountingAC 201Principles of Accounting IIntroduction to financial accounting, includingthe concepts, procedures and terminologyof modern accounting. Generally acceptedaccounting principles will be discussed andapplied to various business concerns. 3:0:3AC 202Principles of Accounting IIPrerequisite: AC 201 or equivalent.Continuation of AC 201 with an emphasison managerial uses of cost information forplanning and controlling a business. 3:0:3current accounting practices. Course includesbasic theory, analysis of financial statements andaccounting changes. Emphasis is on compliancewith generally accepted accounting principlesapplied to business problems. 3:0:3AC 325Intermediate Accounting IIPrerequisites: AC 320 and CS 140 orequivalents.Continuation of AC 320. Course includescurrent assets and liabilities, plant, propertyand equipment; long term liabilities; andshareholders equity. 3:0:3AC 230Computer-Based Accounting SystemsPrerequisite: AC 201 and CS 140.An introduction to integrated accountingsystems with emphasis on hands-onapplications based on simulated accountingpractice. 3:0:3AC 309Individual Income TaxPrerequisites: AC 201 and CS 140A study of the current Federal Income Tax lawwith emphasis on its application to individualsas part of the cooperative effort with theInternal Revenue Service. 3:0:3AC 312Business Income TaxPrerequisites: AC 309, AC 320 and CS 140 orequivalents.A study of the current federal income tax law.Emphasis is on tax research and the problemsfaced by partnerships and organizations. 3:0:3AC 315Cost AccountingPrerequisites: AC 202 and CS 140A study of the basic principles of costaccounting applied to manufacturing,merchandising, and service businesses.Emphasis is on various accepted cost methodssuch as job order, process, and standard costsystems. 3:0:3AC 320Intermediate Accounting IPrerequisites: AC 202 and CS 140 orequivalents.A study of the theoretical and technical basis of235AC 335Fund AccountingPrerequisites: AC 202 and CS 140 orequivalents.A study of the financial accounting andreporting in non-profit service organizationssuch as governments, hospitals, colleges, andhuman service organizations. 3:0:3AC 350Accounting Information SystemsPrerequisites: AC 202, AC 320 and CS 140A survey of computer file methods foraccounting data and, analysis of theadministration, documentation and securitycontrols over the computer process. Courseincludes case studies using automatedaccounting systems software. 3:0:3AC 420Advanced Accounting IPrerequisites: AC 325 and CS 140 orequivalents.Continuation of AC 325. Selected topicsin advanced financial accounting withemphasis on current accounting problems andpronouncements of the Financial AccountingStandards Board. 3:0:3AC 425Advanced Accounting IIPrerequisites: AC 420 and CS 140 orequivalents.Continuation of AC 420. Course includesconsolidated financial statements and fundaccounting. 3:0:3