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AC 121: Principles of Accounting I
3.00 Credits
Wartburg College
Classifying and recording business transactions, understanding assets, liabilities, revenues, and expenses. Preparation and analysis of financial statements. Prerequisite: Math 90 competency.
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AC 121 - Principles of Accounting I
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AC 122: Principles of Accounting II
3.00 Credits
Wartburg College
Determining the cost of products, including job order costing, standard costing, direct costing, and activity-based costing. Decision making based on cost behavior patterns. Capital budgeting, cash flows, and ratio analysis. Prerequisite: AC 121.
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AC 122 - Principles of Accounting II
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AC 195,295,395,495: Special Topics
3.00 Credits
Wartburg College
Topics and credit vary. See course schedule.
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AC 195,295,395,495 - Special Topics
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AC 223: Cost Accounting
3.00 Credits
Wartburg College
Cost accounting fundamentals and applications to decision making: relationships of cost, volume, and profit; standard costs; variance analysis; activity-based costing; quantitative methods and models used in cost accounting. Prerequisites: AC 122; MA 107 or MA 250; MA 214 or MA 313.
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AC 223 - Cost Accounting
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AC 230: Accounting Systems
3.00 Credits
Wartburg College
Hands-on analysis of software packages to determine advantages and disadvantages of systems design. Input from specialists who design accounting systems. Students will develop their skills with MS EXCEL and MS Access through the completion of a series of accounting-specific computer products. Prerequisites: AC 122 and one course credit in computer science.
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AC 230 - Accounting Systems
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AC 281: Field Experience
3.00 Credits
Wartburg College
Supervised exploratory experience outside the classroom. Application of academic learning to practical experience. Prerequisite: instructor approval. P/D/F/ only. Possible off-campus costs.
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AC 281 - Field Experience
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AC 321: Intermediate Accounting I
3.00 Credits
Wartburg College
Measurement, recording, and reporting of financial assets, liabilities, and stockholders' equity. Revenue and expense recognition principles. Prerequisite: AC 122.
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AC 321 - Intermediate Accounting I
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AC 322: Intermediate Accounting II
3.00 Credits
Wartburg College
Continuation of Intermediate Accounting I with more advanced topics: leases, pensions, earnings per share, accounting changes, and deferred taxes. Prerequisite: AC 321.
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AC 322 - Intermediate Accounting II
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AC 371,372: Internship
3.00 Credits
Wartburg College
Planned and supervised periods of progressively challenging employment related to student's career objectives. Outside readings, logs, and reflective paper required. P/D/F only. Possible off-campus costs. Prerequisite: third- or fourth-year standing, 2.0 cumulative and major GPA, and department approval.
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AC 371,372 - Internship
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AC 399: Supplemental Instruction:Accounting
3.00 - 12.00 Credits
Wartburg College
Practicum in teaching in a specific area of study. Student SI leaders participate in leader training, attend classes for which they serve as leaders, and prepare and lead study sessions that reinforce course content and model and teach effective study strategies. P/D/F only.
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AC 399 - Supplemental Instruction:Accounting
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