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AC 300: Fundamentals of Accounting
3.00 Credits
Athens State University
3 Semester Hours. This course is designed for non-accounting majors only. A survey of accounting concepts and the use of accounting information in financial and managerial decisions.
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AC 302: Management Information Systems
3.00 Credits
Athens State University
3 Semester hours. (Also listed as MG 302.) (Lab Fee.) Prerequisite: Windows applications course (CIS 146). An examination of the role of information systems in organizations and how they relate to the objectives and structure of an orgnaization. Emphasis is given to providing a broad overview of the information system management function.
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AC 302 - Management Information Systems
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AC 303: Management Decision Support Systems
3.00 Credits
Athens State University
3 Semester Hours. (Lab fee.) (Also listed as MG 303.) Prerequisite: Windows Applications course (CIS 146). An analysis of the nature of the decision making process and an examination of support systems. Instruction will emphasize an advanced application of spreadsheet and database management software.
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AC 321: Intermediate Accounting I
3.00 Credits
Athens State University
3 Semester Hours. (Lab fee.) Prerequisite: Principles of Accounting II. A survey of the financial reporting process, a detailed study of financial statements, and an analysis of generally accepted accounting principles.
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AC 322: Intermediate Accounting II
3.00 Credits
Athens State University
3 Semester Hours. (Lab fee.) Prerequisite: AC 321. An in-depth study of accounting theory applicable to the major asset categories of a business entity.
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AC 323: Intermediate Accounting III
3.00 Credits
Athens State University
3 Semester Hours (Lab fee.) Prerequisite: AC 322. A review of the application of accounting theory to liability and stockholders equity balance sheet categories, culminating with a study of special purpose financial statements.
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AC 325: Accounting Information Systems
3.00 Credits
Athens State University
3 Semester Hours. (Lab fee.) Prerequisite: Principles of Accounting II. Fundamentals of information systems technology, techniques, and capabilities, particu- larly with respect to the use of accounting information in a computer environment.
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AC 361: Federal Tax Accounting I
3.00 Credits
Athens State University
3 Semester Hours. (Lab fee.) Prerequisite: Principles of Accounting II. An overview of federal tax laws and regulations applicable to individuals and sole proprietors.
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AC 362: Federal Tax Accounting II
3.00 Credits
Athens State University
3 Semester Hours. (Lab fee.) Prerequisite: AC 361. The application of the federal income tax law as it applies to partnerships and corporations, with emphasis on the differences which exist between financial and tax accounting.
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AC 371: Managerial Accounting
3.00 Credits
Athens State University
3 Semester Hours. (Lab fee.) Prerequisite: Principles of Accounting or AC 300. This course is designed for non-accounting majors only. An introduction to the preparation and interpretation of cost accounting data to be used by management in the twin entrepreneurial functions of planning and control. Job order, process, and standard cost systems will be studied in depth.
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