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AC 46000: Financial Accounting And Public Reporting I
3.00 Credits
Alaska Pacific University
The first in a series of 3 courses introduces students to the concepts and practices of accounting and reporting financial transactions for public companies. A study of the history of accounting profession and the accounting standards setting process, in-depth review of the accounting process and complex problem solving, accounting for current assets: cash, receivables, inventory, and financial statement analysis.
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AC 46000 - Financial Accounting And Public Reporting I
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AC 46100: Financial Accounting And Public Reporting II
3.00 Credits
Alaska Pacific University
This course will continue to build skills and knowledge necessary to understand and apply Financial Accounting Standards in preparing financial statements. Contents include: accounting for payroll, current liabilities, long-term liabilities, and stockholders equity. Emphasis will be placed on reporting issues and concepts. Topics also covered: controversial issues in accounting for complex transactions such as stock options, warrants, earnings per share, and financial statement analysis.
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AC 46100 - Financial Accounting And Public Reporting II
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AC 46200: Advanced Cost And Managerial Accounting
3.00 Credits
Alaska Pacific University
Study of cost concepts and analysis for strategic planning and chain analysis, profit variance analysis, cost analysis and control, and strategic financial analysis for long-term major investments.
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AC 46200 - Advanced Cost And Managerial Accounting
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AC 46300: Accounting Information Systems
3.00 Credits
Alaska Pacific University
This course is designed to assist current and soon-to-be managers, auditors and accountants to become familiar with what makes an accounting information system function.
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AC 46300 - Accounting Information Systems
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AC 46400: Financial Accounting And Public Reporting III
3.00 Credits
Alaska Pacific University
This course will continue to build skills and knowledge necessary to understand and apply Financial Accounting Standards in preparing financial statements. The course will specifically address financial accounting standards related to income and expense recognition, investments, leases, pensions, deferred taxes, full disclosure of significant financial transactions in financial statements, and financial statement analysis.
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AC 46400 - Financial Accounting And Public Reporting III
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AC 46500: Auditing
3.00 Credits
Alaska Pacific University
This course describes the role of the auditor; professional standards and ethics; organization, planning and execution of the audit; audit programs and procedures for specific account balances and general audit procedures; auditor's report and other attestation and accounting services; and internal, operational, and compliance audit.
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AC 46500 - Auditing
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AC 47000: Seminar in Taxation
3.00 Credits
Alaska Pacific University
Seminar in Taxation develops a framework, which provides a method to analyze the effects of tax rules on individual and corporate decision making. The course involves the study of the development of tax laws, their impact on economic policy, and special current topics in taxation. Also, students select topics of interest to research.
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AC 49700: Senior Project Proposal Seminar I
4.00 Credits
Alaska Pacific University
This is the first of the three directed study courses on the senior project. Students develop a plan of action with timeline for completing their senior project, select a topic, and defend it. Extensive reading on the topic is required in this course. The paper must include a description of the senior project, scope, purpose, and a review of the literature. Students may concurrently enroll in 49700 and 49800 in one semester. If concurrently enrolled, the student must complete work required in 49700 before beginning work on 49800. Prerequisites: LL 20100, IS 24200, and IS 44500.
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AC 49700 - Senior Project Proposal Seminar I
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AC 49800: Senior Project Proposal Seminar II
4.00 Credits
Alaska Pacific University
This is the second directed study course on the senior project. Students must complete 49700 or, if concurrently enrolled in 49700, must complete 49700 before working on 49800. Revise action plan developed in 49700 if necessary, and carry out the project. The written paper must detail method of data collection and analysis. If applicable the proposal must be approved by the Institutional Review Board before data collection. If concurrently enrolled in 49800 and 49900, students must complete work required in 49800 before beginning work on 49900. Prerequisites: LL 20100, IS 24200, IS 44500, and AC/BAM/HS/HSA 49700 or concurrent enrollment.
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AC 49800 - Senior Project Proposal Seminar II
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AC 49900: Senior Project
4.00 Credits
Alaska Pacific University
Third and final directed study course on the senior project requires completing the written paper and making an oral presentation to the Senior Project Committee. If concurrently enrolled in 49800 and 49900,students must complete work required in 49800 before beginning work on 49900. Prerequisites: LL 20100, IS 24200, IS 44500, and AC/ BAM/HS/HSA 49800 or concurrent enrollment.
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AC 49900 - Senior Project
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