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AC 401: Auditing
3.00 Credits
Athens State University
3 Semester Hours. (Lab fee.) Prerequisite: AC 302, AC 303, AC 322. Auditing theory and practice, with emphasis given to the function of the audit in the certification of financial statements by an independent auditor.
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AC 401 - Auditing
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AC 431: Advanced Accounting
3.00 Credits
Athens State University
3 Semester Hours. (Lab fee.) Prerequisite: AC 323. A study of advanced accounting concepts including partnerships, foreign currency transaction, international accounting, estates and trusts, bankruptcy, and related topics.
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AC 431 - Advanced Accounting
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AC 435: Governmental Accounting
3.00 Credits
Athens State University
3 Semester Hours. (Lab fee.) Prerequisite: AC 321. An introduction to fund and budgetary accounting for government and not-for-profit organizations in education, health care, and social welfare agencies.
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AC 435 - Governmental Accounting
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AC 441: Special Topics in Accounting
3.00 Credits
Athens State University
3 Semester Hours. (Lab fee.) To be offered on occasion of student demand or need.
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AC 441 - Special Topics in Accounting
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AC 442: Advanced Auditing and Fraud Examination
3.00 Credits
Athens State University
3 Semester Hours. (Lab fee.) Prerequisite: AC 322 and AC 401. An advanced study of auditing theory and practice.
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AC 442 - Advanced Auditing and Fraud Examination
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AC 460: Directed Study/Research in Accounting
3.00 Credits
Athens State University
3 Semester Hours. A course designed to allow students an opportunity to perform research/directed studies in accounting. Offered at the discretion of the professor with approval of the College Dean.
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AC 460 - Directed Study/Research in Accounting
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AC 471: Cost Accounting
3.00 Credits
Athens State University
3 Semester Hours. (Lab fee.) Prerequisite: AC 321. Cost data analysis and accounting controls in planning and controlling operations and in making special decisions.
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AC 471 - Cost Accounting
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AC 481: Financial Accounting Theory
3.00 Credits
Athens State University
3 Semester Hours. (Lab Fee.) Prerequisite: AC 323. An intensive study of recent developments, research in literature in accounting theory promulgated by the various professionals and accounting associations and related financial organizations.
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AC 481 - Financial Accounting Theory
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AR 301: Painting
3.00 Credits
Athens State University
3 Semester Hours. (Lab fee.) Oil painting theory and techniques and a study of the history of painting. Museum visits and critiques will be included.
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AR 301 - Painting
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AR 310: Fine Arts Connection
3.00 Credits
Athens State University
3 Semester Hours. (Lab fee.) (Education or Art Majors Only.) (Former titles AR 309 and MU 451.) An integrated fine arts course that assists students in acquiring the knowledge to use the visual arts, music, and creative movement in developmentally appropriate ways in regular classroom instruction.
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AR 310 - Fine Arts Connection
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