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AC 241,242: Principles of Accounting I And II
3.00 Credits
University of Mobile
Theory of debits and credits; journals and ledgers; asset and liability valuations; income determination; financial statement preparation and interpretation; accounting for proprietorships, partnerships, and corporations; basic concepts of managerial accounting. Must be taken in sequence. Prerequisite for AC 242: AC 241. Credit, three hours each.
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AC 241,242 - Principles of Accounting I And II
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AC 313,314: Intermediate Accounting I And II
3.00 Credits
University of Mobile
Advanced-level study of financial accounting principles and application of these principles to problems of determining financial position and results of operations of business enterprises. Must be taken in sequence. Prerequisite for AC 313: AC 242. Prerequisite for AC 314: AC 313. Credit, three hours each.
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AC 313,314 - Intermediate Accounting I And II
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AC 331,332: Accounting Internship
3.00 Credits
University of Mobile
Experience that enables students to apply accounting theory to practical accounting problems. Course should be helpful in deciding upon a career path in the accounting field. Prerequisites: permission of the accounting instructor and completion of twelve semester hours of accounting courses with a minimum GPA of 3.00. Grades are either Pass or Fail. Credit, one to three hours each.
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AC 331,332 - Accounting Internship
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AC 345,346: Cost Accounting I And II
3.00 Credits
University of Mobile
Developing and reporting information for use in making management decisions. Topics include budgeting; performance measurement; cost-volume-profit analysis; relevant costs for planning; job order, process, and standard cost accounting systems; cost allocations; and activity-based costing. Prerequisite for AC 345: AC 242. Prerequisite for AC 346: AC 345. Credit, three hours each.
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AC 345,346 - Cost Accounting I And II
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AC 347: Federal Taxation
3.00 Credits
University of Mobile
Study of income tax concepts for partnerships, S-corporations, and C-corporations. The effect of income taxation on business decisions and income taxation of various business entities will be emphasized. Basic tax research and tax planning are introduced. Return preparation is required. Prerequisite: AC 242. (WI) Credit, three hours.
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AC 347 - Federal Taxation
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AC 430: Global Accounting
3.00 Credits
University of Mobile
Comparative study of accounting standards of selected countries and effects of different standards on financial reporting. Foreign currency translation, international consolidations, and emerging international efforts at harmonization are also covered. Prerequisite: AC 242. (WI) Credit, three hours.
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AC 430 - Global Accounting
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AC 431,432: Independent Study
3.00 Credits
University of Mobile
A student with advanced standing may pursue an independent study or research project in the major area, with the approval of the advisor, instructor, and the dean of the School. Prerequisites: completion of at least eighteen semester hours with a 3.00 GPA or better in the major. (See contract for requirements and details.) Maximum credit, eight hours.
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AC 431,432 - Independent Study
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AC 440: Accounting For Not- For- Profit Organizations
3.00 Credits
University of Mobile
A study of fund accounting as it is applied to governmental and other not-for-profit entities. Prerequisite: AC 314. Credit, three hours. 95
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AC 440 - Accounting For Not- For- Profit Organizations
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AC 447: Advanced Federal Taxation
3.00 Credits
University of Mobile
Emphasis on federal tax laws affecting individuals. Federal taxation of gifts, estates, and trusts will be reviewed. Tax planning and research, and ethical considerations will be included. Individual income tax returns must be prepared using tax preparation software. Prerequisite: AC 242. Credit, three hours.
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AC 447 - Advanced Federal Taxation
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AC 448: Advanced Accounting
3.00 Credits
University of Mobile
Special topics, including accounting for business combinations, partnerships, governmental units; and preparation of consolidated financial statements. Prerequisite: AC 314. Credit, three hours.
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AC 448 - Advanced Accounting
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