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  • AC 11: Introduction to Financial Accounting

    3.00 Credits
    Fairfield University

    This course introduces students to financial accounting.Students learn to read and comprehend published financial statements and are introduced to the financial reporting process.Topics include financial statement analysis; accrual accounting; revenue and expense recognition; and accounting for assets, liabilities, and equities.Three credits.
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  • AC 12: Introduction to Managerial Accounting

    3.00 Credits
    Fairfield University

    This course introduces students to managerial accounting and the role of accounting information in managerial decision-making.Topics include a description of basic cost elements; the interrelationship between fixed costs, variable costs, and profit; and methods of accumulating the costs associated with producing products and providing services such as activity-based costing, performance evaluation, and project evaluation.(Prerequisite: AC 11) Three credits.
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  • AC 203: Intermediate Accounting I

    3.00 Credits
    Fairfield University

    This course provides an in-depth study of financial accounting theory and concepts, and the presentation of financial statements in conformity with Generally Accepted Accounting Principles (GAAP).The course emphasizes balance sheet valuations and their relationship to income measurement and determination.(Prerequisite: AC 11) Three credits.
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  • AC 204: Intermediate Accounting II

    3.00 Credits
    Fairfield University

    This course continues the in-depth study of financial accounting theory and concepts, and the presentation of financial statements in conformity with Generally Accepted Accounting Principles (GAAP) begun in AC 203.In addition to balance sheet valuation and income measurement issues, the course includes special topics such as earnings per share, accounting for income taxes, leases, and cash flows.(Prerequisite: AC 203) Three credits.
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  • AC 310: Advanced Accounting

    3.00 Credits
    Fairfield University

    This course focuses on accounting for various financial investments, including financial instruments, derivatives, and business combinations.Students also study the role of financial instruments in hedging foreign currency exposures and the complications encountered in financial reporting in a global environment.(Prerequisites: AC 204; junior or senior standing) Three credits.
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  • AC 320: Cost Management

    3.00 Credits
    Fairfield University

    This course focuses on the proactive management of costs and the effect of costs on managers' decision-making, planning, and control.Students learn to accumulate costs and assign them to products and services using several different techniques such as activity-based costing.Other topics include profit planning and resource allocation through the budgeting process; the evaluations of organizational performance in cost, profit, and investment centers; and the importance of cost in the strategic management of the organization.(Prerequisites: AC 12, AC 203; junior or senior standing) Three credits.
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  • AC 330: Auditing

    3.00 Credits
    Fairfield University

    This course introduces the audit of financial statements by independent CPAs.It bridges the gap between knowledge of accounting principles and the professional practice of accounting and auditing in the working world.Students learn about the role of auditing in society and the professional standards for behavioral and technical competence.They also study the factors entering into judgments about audit risk and the fair presentation of financial statement assertions.The course presents programs and procedures for defining audit objectives, gathering evidence, making decisions, and exercising professional skepticism.(Prerequisites: AC 204; junior or senior standing) Three credits.
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  • AC 343: Federal Income Taxation I

    3.00 Credits
    Fairfield University

    This course introduces students to income tax, adjusted gross income, deductions from adjusted gross income, itemized deductions, property transactions, filing status and exemptions, passive activity losses, tax credits, and tax computations.The course also includes tax compliance and preparation considerations for individuals.(Prerequisites: AC 204; junior or senior standing) Three credits.
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  • AC 345: Federal Income Taxation II

    3.00 Credits
    Fairfield University

    This course continues the study of taxation begun in AC 343.The topics include formation of the corporation, distributions, liquidations, and reorganizations.The course covers tax return preparation, tax planning, research, and compliance issues throughout, and also includes personal holding companies, Subchapter S corporations, and partnerships.(Prerequisites: AC 343; junior or senior standing) Three credits.
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  • AC 365: Accounting Information Systems

    3.00 Credits
    Fairfield University

    This course analyzes the methods used to capture, process, and communicate accounting information in a modern business enterprise.Students learn to document business transaction cycles using data-flow diagrams and flowcharts.They analyze the account-ing information system, identify weaknesses, and recommend improvements to internal control.Students process accounting information through a modern database management application program such as a general ledger package or an enterprise resource planning system.(Prerequisites: AC 12; junior or senior standing) Three credits.
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