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2023-2024 BSC Catalog Updated_UG ONLY_FINAL[82]

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ACADEMIC PROGRAMS<br />

141<br />

AC 443 Governments and Not-for-Profit Accounting (1)<br />

A study and critique of the conceptual and procedural issues pertaining to the accounting,<br />

reporting, and auditing of not-for-profit organizations, including state and local<br />

governments, hospitals, universities, and health and welfare organizations. Prerequisites:<br />

AC 221 and senior standing.<br />

AC 444 Enterprise Information Systems (1)<br />

An introduction to information systems within the business environment. The course<br />

presents enterprise system design and development, integration, representation and<br />

modeling, and information retrieval through the use of computer techniques such as<br />

spreadsheets and databases. Prerequisite: AC 221.<br />

AC 454 Financial Accounting Theory (1)<br />

A study of the accounting function, its role in society, and the underlying theory of<br />

financial reporting. The course will highlight shifts in accounting theory throughout<br />

history with discussion of the economic, political, cultural, and psychological reasons for<br />

those shifts. Prerequisite: AC 322.<br />

AC 495, 499 Senior Internship in Accounting (1)<br />

An experience designed to solidify and enhance students’ knowledge in the accounting<br />

field. The experience may include a ten-week internship or an in-class project. Topics<br />

may include recent accounting developments, extensions of accounting concepts, and<br />

exploring basic business systems. Students electing an internship for their senior project<br />

should consult with the disciplinary faculty about the variety of internship options.<br />

Prerequisites: AC 324, AC 341, AC 421, and instructor consent. AC 495: Summer; AC<br />

499: Exploration term.<br />

AN - Asian Studies<br />

AN 101 GP Introduction to Asian Studies (1)<br />

An introduction to Asian studies at the survey level. Students learn interdisciplinary<br />

approaches to the various regions of Asia while examining geography, religion, history,<br />

literature, philosophy, visual art, politics, and economics. A Global Perspectives<br />

designated course.<br />

AN 150 GP Introduction to Chinese Culture (1)<br />

A survey of Chinese culture, taught in English, that provides students with a better<br />

understanding of the peoples and cultures of China. Topics include geography, business,<br />

politics, philosophy, religion, art, music, film, medicine, food, family, and history. A<br />

Global Perspectives designated course.<br />

AN 177, 277, 377, 477 Special Topics in Asian Studies (1)<br />

An exploration of a selected topic or problem in Asian studies.<br />

Birmingham-Southern College <strong>Catalog</strong> <strong>2023</strong>-<strong>2024</strong>

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