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AC 310: Financial Accounting II
3.00 Credits
University of Alabama at Birmingham
Continuation of AC 300. Inventories, plant assets, intangible assets, current liabilities, long-term debt and stockholders' equity. Preq: C or better in AC 300 and AC 304.
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AC 310 - Financial Accounting II
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AC 320: Financial Accounting Survey
3.00 Credits
University of Alabama at Birmingham
Accounting cycle, financial accounting theory, financial statements, cash and receivables, inventories, plant assets, intangible assets, current liabilities, long-term debt, stockholders' equity, investments, income taxes, pension benefits, leases, error correction, and reporting of accounting changes and earnings per share. Not open to accounting majors. Preq: C or better in AC 201.
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AC 320 - Financial Accounting Survey
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AC 401: Cost Accounting
3.00 Credits
University of Alabama at Birmingham
Basic theory and procedures involving cost determination, analysis, and control. Cost allocations, application of overhead, budgeting, standard costs, job order, process and by-product costing, spoilage, and quantitative techniques. Preq: C or better in AC 320 or AC 304 and AC 300 and junior standing (60 sem. hrs. credit).
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AC 401 - Cost Accounting
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AC 402: Income Taxation I
3.00 Credits
University of Alabama at Birmingham
Fundamentals and basic concepts of taxation of various entities, with emphasis on federal income taxation of individuals. Preq: C or better in AC 201 and junior standing.
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AC 402 - Income Taxation I
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AC 413: Internal Auditing
3.00 Credits
University of Alabama at Birmingham
Theory and practice of internal auditing and application of internal auditing principles and techniques to selected audit problems. Prerequisites: AC 300 and AC 304
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AC 413 - Internal Auditing
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AC 414: Gvmtl and Not- For- Prof Acct
3.00 Credits
University of Alabama at Birmingham
Budgetary and fund accounting as applied to municipalities, other governmental units, and institutions operating as nonprofit entities. Prerequisites: C or better in AC 300 and AC 304.
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AC 414 - Gvmtl and Not- For- Prof Acct
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AC 423: External Auditing
3.00 Credits
University of Alabama at Birmingham
Study of the external audit function and the essential standards that govern audit practice. Preq: C or better in AC 310. Pre- or coreq: C or better in AC 413.AC 413 may be taken as a co-requisite.
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AC 423 - External Auditing
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AC 430: Financial Accounting III
3.00 Credits
University of Alabama at Birmingham
Dilutive securities, earnings per share, investments, accounting for income taxes, accounting changes and error analysis, statement of cash flows, retirement benefits, leases and selected disclosures. Preq: C or better in AC 310.
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AC 430 - Financial Accounting III
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AC 452: Income Taxation II
3.00 Credits
University of Alabama at Birmingham
Completion of fundamentals of taxation for individuals. Basic concepts and laws applicable to partnerships and corporations. Tax research techniques and tax planning concepts. Preq: C or better in AC 402.
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AC 452 - Income Taxation II
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AC 464: Accounting Internship
3.00 Credits
University of Alabama at Birmingham
Work experience enabling students to better integrate academic knowledge with practical applications by exposure to accounting practice and business environment. Prerequisites: C or better in AC 300 and AC 304, permission of instructor, 2.85 grade point average in AC courses and 2.50 overall grade point average.
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AC 464 - Accounting Internship
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