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  • AC 301: Advanced Accounting I

    3.00 Credits
    Husson University

    Description: Advanced Accounting I deals with advanced and specialized topics in financial accounting. An in-depth study is made of accounting for pensions and leases and of accounting for partnerships, including formation and operation, dissolution, and liquidation. The course also provides an introduction to such specialized topics as foreign operations, governmental and fund accounting, accounting changes, and error correction. Prerequisites: AC202 Credit Hours: 3 CR.HR.
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  • AC 302: Advanced Accounting I I

    3.00 Credits
    Husson University

    Description: Advanced Accounting II concentrates on an in-depth study of business combinations and the equity method of accounting for a subsidiary on the parent's unconsolidated statements. Accounting for business combinations by the purchase method is covered and the preparation of consolidated statements is emphasized with a thorough treatment of eliminations of intercompany transactions. Currently developing advanced topics are also covered as time permits. Prerequisites: AC202 Credit Hours: 3 CR.HR.
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  • AC 331: Cost Accounting I

    3.00 Credits
    Husson University

    Description: Topics covered include basic cost control concepts, manufacturing statements, accounting for material inventory, factory overhead costs, job order costing, process costing, activity based costing, budgeting and variance analysis. Prerequisites: AC122 OR AC211 Credit Hours: 3 CR.HR.
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  • AC 332: Cost Accounting I I

    3.00 Credits
    Husson University

    Description: As a continuation of AC 331, this course provides further knowledge for evaluating and using cost information in managerial decisions. Topics include relevant costs and decision processes, cost allocation systems, capital budgeting and cost analysis, and decentralized operations. Prerequisites: AC331 Credit Hours: 3 CR.HR.
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  • AC 371: Accounting Information Systems

    3.00 Credits
    Husson University

    Description: This course explores information systems that provide accounting and other information to make effective and efficient decisions. Emphasis is given to the interatction between the systems analyst, the financial accountant, the internal auditor, the external auditor, and other decision-makers. Overall data flow in systems is studied with an emphasis on flow and logic concepts and designing appropriate internal controls for these systems. Prerequisites: AC122 AND MI111 Credit Hours: 3 CR.HR.
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  • AC 440: Accounting Internship

    3.00 Credits
    Husson University

    Description: Full-time work provides opportunities to gain meaningful professional experience in a variety of accounting- related environments. This will help the accounting student in the transition to professional accountant and reinforce accounting education with practical application. Graded Pass/Fail Only Prerequisites: Credit Hours: 12 CR.HR.
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  • AC 441: Federal Taxation I

    3.00 Credits
    Husson University

    Description: The student is introduced to the basic theory of taxation, particularly as it deals with the individual. Among the topics examined are the computation of gross income, gains and losses, sales and exchanges of property, and various business and personal deductions. Prerequisites: AC122 Credit Hours: 3 CR.HR.
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  • AC 442: Federal Taxation I I

    3.00 Credits
    Husson University

    Description: The taxation of corporations, partnerships, and estates and trusts is examined in-depth, along with other selected topics related to taxation of the business entity. Also covered are estate and gift transfer taxes with time devoted to family tax planning, international taxation, and the taxation of exempt organizations. Prerequisites: AC122 Credit Hours: 3 CR.HR.
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  • AC 461: Auditing Concepts and Methods

    3.00 Credits
    Husson University

    Description: The responsibilities of the auditor are examined in-depth in respect to the client, the firm and the public. The course includes a study of ethics, auditing standards and development techniques of the audit program, and the auditor's report. An extensive case study is also required. Prerequisites: AC202 Credit Hours: 3 CR.HR.
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  • AC 462: Internal Auditing Concepts and Methods

    3.00 Credits
    Husson University

    Description: This comprehensive review and appraisal of the responsibilities and duties of internal auditing emphasizes the role of the internal auditor in management, internal auditing methods and techniques, audit programs and report, and evaluation of internal control systems. Prerequisites: AC202 Credit Hours: 3 CR.HR.
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