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AC 220-221: Principles of Accounting
3.00 Credits
Oakwood University
I-II 3-3 hours This course presents fundamental accounting concepts, theories, and procedures. Both accounting principles and practice are emphasized so that students can obtain an understanding of the sources of financial information and the uses of such information. Lab required.
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AC 220-221 - Principles of Accounting
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AC 325-326: Intermediate Accounting
3.00 Credits
Oakwood University
I-II 3-3 hours Further in-depth analysis and discussion of intermediate financial accounting theories, concepts,and procedures. Emphasis is also placed on recent developments in accounting evaluation and reporting practices. The course material is preparatory for the CPA examination. Lab required. Prerequisite: AC 221.
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AC 325-326 - Intermediate Accounting
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AC 330: Managerial Accounting
3.00 Credits
Oakwood University
3 hours This course is designed to show students how accounting can help to solve problems that confront those who are directly responsible for the management of an enterprise. Students learn to interpret and apply accounting data in planning and controlling business activity. Lab required. Prerequisite: AC 221.
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AC 330 - Managerial Accounting
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AC 341: Cost Accounting
3.00 Credits
Oakwood University
3 hours Emphasis is placed on the determination and control of costs. Students learn to assemble and interpret cost data for the use of management in controlling current operations and planning for the future. The course presents the theory and practice for job order, process, and standard cost systems. Prerequisite: AC 221.
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AC 341 - Cost Accounting
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AC 350: Federal Taxation I
3.00 Credits
Oakwood University
3 hours This course is an analysis of the federal income tax law as it applies to individuals and a survey of the law applicable to new regulations, cases, and tax issues. Prerequisite: AC 325.
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AC 350 - Federal Taxation I
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AC 351: Corporate Taxation
3.00 Credits
Oakwood University
3 hours This course is an analysis of partnership and corporate tax laws and an introduction to tax research and planning as a means of gaining an understanding of the role of tax practitioner. Prerequisite: AC 326 and AC 350.
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AC 351 - Corporate Taxation
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AC 380: Accounting Information Systems
3.00 Credits
Oakwood University
3 hours Students will learn about the accounting system as an information system. Computer-related issues and controls should be identified, discussed, and integrated in the overall discussion of accounting concepts, principles, and controls. Prerequisite: IT 120.
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AC 380 - Accounting Information Systems
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AC 420: Governmental and Non-Profit Accounting
3.00 Credits
Oakwood University
3 hours A thorough study of the accounting principles and practices involved in budgeting, recording, and reporting for state and local governments, hospitals, colleges/universities, and voluntary and welfare organizations. Prerequisite: AC 326.
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AC 420 - Governmental and Non-Profit Accounting
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AC 421: Advanced Accounting
3.00 Credits
Oakwood University
3 hours Emphasizes financial accounting concepts utilized in business combinations, the preparation of consolidated financial statements, accounting for investments, branch accounting, segments and interim reporting, foreign transactions, corporate reorganizations and liquidations, and consignment transactions. Accounting for partnerships will also be covered. Prerequisite: AC 326.
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AC 421 - Advanced Accounting
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AC 431: Auditing
3.00 Credits
Oakwood University
3 hours The purpose of this course is to help the student to understand the auditing part of the work of the public accountant, and to help him/her apply the methods and procedures followed in conducting an audit for a small or medium-sized concern. The procedures for the effective auditing of cash, receivables, inventories, other assets, liabilities, and proprietorship are studied with an above-average degree of care. The procedures to be followed in carrying out detailed audit systems are also considered in the course. Prerequisite: AC 326.
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AC 431 - Auditing
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