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AC 211: Accounting Principles I:Financial Accounting
3.00 Credits
Louisiana College
Includes the study of accounts, the accounting cycle, and basic financial statement preparation and analysis as they relate to corporations, sole proprietorships and partnerships. Credit three hours. Fall. (Fee $6)
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AC 211 - Accounting Principles I:Financial Accounting
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AC 212: Accounting Principles II:Managerial Accounting
3.00 Credits
Louisiana College
Includes the study of cost allocation, inventory costing, budgeting, planning and control as they relate to managerial decisions. Prerequisite: AC 211. Credit three hours. Spring. (Fee $6)
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AC 212 - Accounting Principles II:Managerial Accounting
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AC 313: Intermediate Accounting I
3.00 Credits
Louisiana College
The first of three courses covering the study of accounting principles and assumptions underlying the theories used to determine a company's balance sheet, statement of cash flow and income statement. Prerequisite: AC 211. Credit three hours. Fall. (Fee $6)
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AC 313 - Intermediate Accounting I
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AC 314: Intermediate Accounting II
3.00 Credits
Louisiana College
A continuation of AC 313 with emphasis on evaluating existing accounting theory and practices. Prerequisite: AC 313. Credit three hours. Spring. (Fee $6)
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AC 314 - Intermediate Accounting II
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AC 315: Intermediate Accounting III
3.00 Credits
Louisiana College
A continuation of AC 314 covering pervasive contemporary practices in the measurement of enterprise earnings and financial position. Prerequisite: AC 314. Credit three hours. Fall. (Fee $6)
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AC 315 - Intermediate Accounting III
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AC 320: Accounting Information Systems
3.00 Credits
Louisiana College
This course presents an overview of contemporary accounting information systems. Topics to be covered include: accounting and systems concepts, developing accounting systems, technology of accounting systems, controls, and processing of accounting transactions. Credit three hours. Prerequisite: AC 314. (Fee $6)
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AC 320 - Accounting Information Systems
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AC 323: Not-For-Profit Accounting
3.00 Credits
Louisiana College
Basic principles of fund accounting as employed in government and various notfor- profit institutions with consideration of budgets, their development and implementation. Prerequisite: AC 212. Credit three hours. (Fee $6)
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AC 323 - Not-For-Profit Accounting
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AC 333: Cost Accounting
3.00 Credits
Louisiana College
Process, job order and standard cost accounting; other techniques of managerial control including direct costing, budgeting and responsibility accounting. Prerequisite: AC 212. Credit three hours. (Fee $6)
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AC 333 - Cost Accounting
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AC 343: Federal Income Tax:Individuals
2.00 Credits
Louisiana College
The first of two courses covering the federal laws of taxation. The course focuses primarily on the taxation of and tax planning considerations for individuals. Prerequisite: junior standing. Credit three hours. (Fee $6)
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AC 343 - Federal Income Tax:Individuals
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AC 344: Federal Income Tax:Corporations and Partnerships
3.00 Credits
Louisiana College
A continuation in the study of the federal laws of taxation. This course presents an overview of the taxation laws for other forms of business organizations. Prerequisite: AC 343. Credit three hours. (Fee $6)
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AC 344 - Federal Income Tax:Corporations and Partnerships
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