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AC 331: Intermediate Accounting I
3.00 Credits
Lewis-Clark State College
A study of theory, concepts, and fi nancial accounting standards and their application to decision making. Topics include fi nancial statements, the accounting model, assets, liabilities, stockholder's equity, and other fi nancial disclosures. Emphasizes the effects of accounting principles on decision making, external disclosure consequences of corporate decisions, and the private sector infl uence on the regulatory and standard-setting environment. Incorporates computer applications into course work. Continued in AC 332 Intermediate Accounting II. Pre-requisite: AC 232 and Junior standing or higher or permission of the instructor.
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AC 332: Intermediate Accounting II
3.00 Credits
Lewis-Clark State College
A continuation of AC 331. Pre-requisite: AC 331 and Junior standing or higher or permission of the instructor.
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AC 385: Managerial And Cost Accounting I
3.00 Credits
Lewis-Clark State College
A study of managerial and cost accounting concepts and their application to planning and control of the fi rm. Topics include accounting for performance and productivity measurement, revenue and cost analysis for decision making and investigating modern managerial accounting decisions. Emphasizes analytical reasoning to enhance decision making. Incorporates computer applications into course work. Pre-requisites: AC 232, MATH 130 or MATH 160 and Junior standing or higher or permission of the instructor.
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AC 385 - Managerial And Cost Accounting I
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AC 390: Directed Study in Accounting
1.00 - 12.00 Credits
Lewis-Clark State College
Pre-requisite: Must have Junior standing or higher or permission of the instructor.
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AC 390 - Directed Study in Accounting
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AC 392: Special Topics in Accounting
1.00 - 3.00 Credits
Lewis-Clark State College
Pre-requisite: Must have Junior standing or higher or permission of the instructor.
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AC 395: Managerial And Cost Accounting II
3.00 Credits
Lewis-Clark State College
A continuation of Managerial/Cost Accounting I. Pre-requisite: AC 385 and Junior standing or higher or permission of the instructor.
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AC 395 - Managerial And Cost Accounting II
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AC 483: Tax Accounting I
3.00 Credits
Lewis-Clark State College
A survey of domestic taxation philosophy, concepts, legislation and practice with emphasis on tax fi lings and topics relevant to individual taxation. Continued in AC 484 Pre-requisite: AC 332 and Junior standing or higher or permission of the instructor.
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AC 483 - Tax Accounting I
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AC 484: Tax Accounting II
3.00 Credits
Lewis-Clark State College
Continuation of topics relevant to individual taxation and a survey of corporate, partnership and estate taxation philosophy, concepts, legislation and practice. This course will emphasize corporate taxation and tax planning for the corporate entity and introduction to tax research. A continuation of AC 483. Pre-requisite: AC 483 and Junior standing or higher or permission of the instructor.
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AC 484 - Tax Accounting II
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AC 485: Auditing Concepts
3.00 Credits
Lewis-Clark State College
Examines fi nancial and operational auditing philosophy and techniques. Topics include auditing standards, internal control design and evaluation, statistical applications in auditing, evidence and report writing. Examines legal and ethical issues, governmental infl uence on auditing, and auditing's role in organizational change. Pre-requisite: AC 332 and Junior standing or higher or permission of the instructor.
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AC 490: Directed Study in Accounting
1.00 - 12.00 Credits
Lewis-Clark State College
Pre-requisite: Must have Junior standing or higher or permission of the instructor.
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