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AC 321: Int Financial Acc I
3.00 Credits
Washburn University
Financial theory & problems. Emphasis is on valuation & measurement problems of income determination & balance sheet presentation. May not be taken A/Pass/Fail. Prerequisite: AC 225, BU 250, and 54 hours.
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AC 321 - Int Financial Acc I
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AC 322: Int Financial Acc II
3.00 Credits
Washburn University
Continuation of AC 321. May not be taken A/Pass/Fail. Prerequisite: AC 321 and 54 hours.
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AC 322 - Int Financial Acc II
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AC 325: Cost Accounting
3.00 Credits
Washburn University
Study of inventory valuation procedures in manufacturing concerns & the processing, analysis & interpretation of data for use by management in planning & control of operations. May not be taken A/Pass/Fail. Prerequisite: AC 225, BU 250, and 54 hours.
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AC 325 - Cost Accounting
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AC 330: Accounting Information Systems
3.00 Credits
Washburn University
Study of the development & design of an accounting system. Emphasis on procedures necessary to meet generally accepted auditing standards and methods & techniques to evaluate internal control of an accounting system. May not be taken A/Pass/Fail. Prerequisite: AC 225, BU 250, and 54 hours.
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AC 330 - Accounting Information Systems
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AC 403: Special Topics/Accounting
1.00 - 3.00 Credits
Washburn University
Selected topics announced in advance. May be taken more than one semester. May not be taken A/Pass/Fail. Prerequisite: Admission to the School of Business. Other prerequisites will be specified for each topic.
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AC 403 - Special Topics/Accounting
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AC 404: Indep Study - Accounting
1.00 - 3.00 Credits
Washburn University
Individual study of a topic in accounting. Activity must be supervised by a full-time School of Business faculty member with professorial rank. May not be taken A/Pass/Fail. Prerequisite: Admission to the School of Business and consent of directing faculty member prior to enrollment.
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AC 404 - Indep Study - Accounting
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AC 421: Adv Financial Accounting
3.00 Credits
Washburn University
Accounting methods & procedures related to partnerships, branches, business combinations, & foreign exchange. May not be taken A/Pass/Fail. Prerequisite: Admission to the School of Business and AC 322.
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AC 421 - Adv Financial Accounting
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AC 423: Fed Income Taxation-Individual
3.00 Credits
Washburn University
Income tax laws, regulations, & procedures pertinent to individual taxpayer reporting. Prerequisite: AC 225 & 54 credit hours. May not be taken A/Pass/Fail. Prerequisite: Admission to the School of Business and AC 224, AC 225, and BU 250 completed with grades of "C" or better and 88 hours.
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AC 423 - Fed Income Taxation-Individual
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AC 424: Fed Income Taxation-Bus Entity
3.00 Credits
Washburn University
Income tax laws, regulations, & procedures pertinent to partnership, corporation, & fiduciary reporting. May not be taken A/Pass/Fail. Prerequisite: Admission to the School of Business and AC 225, BU 250, and 88 hours.
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AC 424 - Fed Income Taxation-Bus Entity
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AC 425: Auditing
3.00 Credits
Washburn University
Covers essential processes of auditing including specific procedures & techniques useable in the public & private sectors. Technical standards of these sectors receive attention with emphasis on ethics related to the profession of auditing. Includes operational & compliance auditing in addition to auditing of financial statements. Other content areas are the auditor's role in society, the application of internal control concepts, the understanding of accounting information systems, the methods of statistical sampling & the use of auditing software. May not be taken A/Pass/Fail. Prerequisite: Admission to the School of Business, 88 hours, AC 321, AC 322, AC 325, and AC 330 completed with grades of "C" or better, or consent. (AC 322 may be taken concurrently.)
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AC 425 - Auditing
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