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AC 421: Advanced Accounting
3.00 Credits
Wartburg College
Accounting concepts and procedures related to preparation of consolidated financial statements. Financial accounting for partnerships, foreign currency transactions, translation of foreign currency financial statements, segments of consolidated entities. Prerequisite: AC 321.
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AC 421 - Advanced Accounting
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AC 423: Income Tax Accounting I
3.00 Credits
Wartburg College
Determination of individual income tax liability in accord with current tax law. Gross income, business and nonbusiness deductions, dependency exemptions, capital gains and losses, net operating loss, tax credits. Prerequisite: fourth-year standing.
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AC 423 - Income Tax Accounting I
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AC 424: Income Tax Accounting II
3.00 Credits
Wartburg College
Income taxation of partnerships, corporations, estates, and trusts. Special attention is given to doing tax research and preparing tax returns. Students participate in Volunteer Income Tax Assistance (VITA) Program. Prerequisite: AC 423.
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AC 424 - Income Tax Accounting II
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AC 425: Auditing
3.00 Credits
Wartburg College
Professional practice standards, including ethical and legal responsibilities. Procedures for evaluating internal controls and gathering audit evidence. Reporting responsibilities for audit and review engagements. Prerequisite: AC 322 or instructor approval.
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AC 425 - Auditing
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AC 426: Governmental and Nonprofit Accounting
3.00 - 12.00 Credits
Wartburg College
Concepts of fund accounting and financial reporting for governmental units and non-profit entities. Prerequisite: AC 322.
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AC 426 - Governmental and Nonprofit Accounting
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AC 427: Senior Seminar in Accounting
3.00 - 12.00 Credits
Wartburg College
Current literature and issues in accounting, ethical questions, pronouncements of the major accounting organizations. Capstone.
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AC 427 - Senior Seminar in Accounting
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AC 429: Certified Public Accountant Review
3.00 Credits
Wartburg College
Preparation for the CPA Examination. Review of selected CPA topics P/D/F only. Prerequisite: qualified to sit for CPA Examination.
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AC 429 - Certified Public Accountant Review
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ART 104: Introduction to Art
3.00 Credits
Wartburg College
Basic inquiry into functions, styles, structure, interaction of medium and meaning, cultural roots, religious dimensions, criticism of art. Stimulation of thought, discussion, and experience in and about art as it enters private life and common experience.
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ART 104 - Introduction to Art
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ART 105: Design I
6.00 Credits
Wartburg College
Introduction to creative use of formal elements and principles of art. Studio projects utilizing line, shape, space, balance, rhythm, unity. Six-contact-hour course.
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ART 105 - Design I
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ART 108: Computer Graphic Design I
3.00 Credits
Wartburg College
Introduction to software commonly used for desktop publishing and graphic design. Development of skills using software and the application of these skills to design projects. Fee.
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ART 108 - Computer Graphic Design I
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