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AC 221: Accounting I
1.00 Credits
Birmingham Southern College
An introductory study of financial statement analysis and accounting principles and techniques. Fall, Spring.
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AC 221 - Accounting I
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AC 321: Intermediate Accounting I
1.00 Credits
Birmingham Southern College
The study of accounting theory as it pertains to general-purpose external reporting by business enterprises.Techniques for assets and current liabilities are examined. Prerequisite:AC 222. Fall.
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AC 321 - Intermediate Accounting I
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AC 322: Intermediate Accounting II
1.00 Credits
Birmingham Southern College
Financial statement analysis and full disclosure requirements are addressed, along with techniques in accounting for debt, capital transactions, adjustments, income taxes, pensions and leases. Prerequisite:AC 321 and a "C" or better in all previous ACcourses. Spring.
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AC 322 - Intermediate Accounting II
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AC 324: Cost Accounting
1.00 Credits
Birmingham Southern College
Analysis and techniques of recording, measuring, and reporting cost information to reflect inventory valuation and income or loss of business entities for internal and external reporting and decision-making purposes. Prerequisite:AC 222. Fall.
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AC 324 - Cost Accounting
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AC 341: Income Tax I
1.00 Credits
Birmingham Southern College
A study of Federal income tax laws, research procedures, tax return preparation, and tax planning relating to individuals. Fall.
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AC 341 - Income Tax I
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AC 342: Income Tax II
1.00 Credits
Birmingham Southern College
A study of Federal income tax laws, research procedures, tax return preparation, and tax planning relevant to corporations, partnerships, and tax-exempt entities, with an overview of taxation of international transactions. Prerequisites:AC 322 and a "C" orbetter in all previous AC courses. Spring.
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AC 361: Business Law
1.00 Credits
Birmingham Southern College
An explanation of the workings of the law in business, scope and classification of business law, legal relations of people in business, the law of contracts; damages, guaranty and suretyship, negotiable instruments, partnership and corporate forms of business organization. Prerequisite: accounting major. Fall.
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AC 361 - Business Law
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AC 421: Auditing I
1.00 Credits
Birmingham Southern College
A study of the theory of financial compliance and operational audits. Performance of a simulated audit and case presentation provides students with practice in applying professional auditing procedures for evidence gathering, evaluation, reporting, ethics, legal liability, and team work. Prerequisites:AC 322 and a "C" or better in all previousAC courses. Fall.
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AC 422: Auditing II
1.00 Credits
Birmingham Southern College
A study of advanced concepts in auditing. Students acquire further academic preparation in understanding and applying auditing in the computer environment, information systems control concepts, special audit risk considerations, and consultation in a computer systems context. Prerequisite: senior standing. Spring.
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AC 428: Advanced Accounting
1.00 Credits
Birmingham Southern College
A study that deals primarily with corporate consolidation problems, foreign currency transactions and translations. Prerequisite: senior standing. Fall.
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AC 428 - Advanced Accounting
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