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AC 141: Introduction to Financial Accounting
3.00 Credits
Baker University
This course introduces accounting theory and procedure including recording, classifying, reporting, and analysis of financial information.
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AC 141 - Introduction to Financial Accounting
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AC 295,495: Special Topics
1.00 - 3.00 Credits
Baker University
Offered periodically, this course will be determined by student interest and needs.
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AC 295,495 - Special Topics
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AC 351: Intermediate Accounting I
3.00 Credits
Baker University
This course studies the theoretical structure underlying financial accounting and reporting, the preparation of general purpose financial statements, the determination of balance sheet values for current and long-term assets and current liabilities, and revenue recognition. Prerequisite: AC 141.
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AC 351 - Intermediate Accounting I
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AC 352: Intermediate Accounting II
3.00 Credits
Baker University
This course builds upon AC 351 by studying the determination of balance sheet value for investment, long-term liabilities and stockholders' equity accounts. In addition, a number of specialized topics including leases, pensions, income taxes, and earnings per share are introduced. Prerequisite: AC 351.
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AC 352 - Intermediate Accounting II
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AC 353: Accounting Information Systems
3.00 Credits
Baker University
Integrated applications software is employed to address problems of information management. Skills in building information systems and data base management are developed by case studies. Prerequisite: AC 351.
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AC 354: Managerial Accounting II
3.00 Credits
Baker University
Topics covered include inventory valuation, income determination, capital budgeting, and performance measurement. Prerequisite: AC 142.
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AC 355: Income Tax
3.00 Credits
Baker University
This course is an overview of individual income taxation, including determination of gross income, deductions, credits, tax computation, and tax planning for individuals. Prerequisite: AC 141.
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AC 355 - Income Tax
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AC 456: Advanced Accounting
3.00 Credits
Baker University
This course provides an in-depth study of business combinations and the preparation of consolidated financial statements. Other topics include foreign currency transactions, translation of foreign currency financial statements, and accounting for governmental and not-for-profit organizations. Prerequisite: AC 352.
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AC 456 - Advanced Accounting
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AC 457: Auditing
3.00 Credits
Baker University
The nature and purpose of auditing, including legal liability, professional ethics, and auditing standards, are introduced. Prerequisite: AC 352.
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AC 457 - Auditing
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AC 458: Seminar in Accounting Topics
3.00 Credits
Baker University
This course examines accounting and tax theory and practice as required for professional standards, practice, and certification. Prerequisite: AC 352.
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AC 458 - Seminar in Accounting Topics
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