2019-2020 BSC Catalog

128 ACADEMIC PROGRAMS
legal liability, and teamwork. A Writing Reinforcement designated course. Prerequisites:
AC 322 and a “C” or better in all previous AC courses.
AC 422 Auditing II (1)
A study of advanced concepts in auditing. Students acquire further academic preparation
in understanding and applying auditing in the computer environment, information
systems control concepts, special audit risk considerations, and consultation in a
computer systems context. Prerequisites: AC 421 and senior standing.
AC 428 Advanced Accounting (1)
A study that deals primarily with corporate consolidation problems, foreign currency
transactions and translations. Prerequisites: AC 322 and senior standing.
AC 443 Governments and Not-for-Profit Accounting (1)
A study and critique of the conceptual and procedural issues pertaining to the accounting,
reporting, and auditing of not-for-profit organizations, including state and local
governments, hospitals, universities, and health and welfare organizations. Prerequisites:
AC 221 and senior standing.
AC 444 Enterprise Information Systems (1)
An introduction to information systems within the business environment. The course
presents enterprise system design and development, integration, representation and
modeling, and information retrieval through the use of computer techniques such as
spreadsheets and databases. Prerequisite: AC 221.
AC 454 Financial Accounting Theory (1)
A study of the accounting function, its role in society, and the underlying theory of
financial reporting. The course will highlight shifts in accounting theory throughout
history with discussion of the economic, political, cultural, and psychological reasons for
those shifts. Prerequisite: AC 322.
AC 495, 499 Senior Internship in Accounting (1)
An experience designed to solidify and enhance students’ knowledge in the accounting
field. The experience may include a ten-week internship or an in-class project. Topics
may include recent accounting developments, extensions of accounting concepts, and
exploring basic business systems. Students electing an internship for their senior project
should consult with the disciplinary faculty about the variety of internship options.
Prerequisites: AC 324, AC 341, and AC 421, and instructor consent. AC 495: Summer;
AC 499: Exploration term.
AN - Asian Studies
AN 101 GP Introduction to Asian Studies (1)
An introduction to Asian studies at the survey level. Students learn interdisciplinary
approaches to the various regions of Asia while examining geography, religion, history,
Birmingham-Southern College Catalog 2019-2020