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ACCT A295: Entry-Level Acct Internship
3.00 Credits
University of Alaska Anchorage
Work experience in an approved bookkeeping or clerical position with supervision and training in various phases of accounting. Special Note: May be repeated for credit, but only 3 credits will apply to degree requirements. Registration Restrictions: Permission of College of Business and Public Policy accounting faculty internship coordinator; cumulative GPA of 2.75 or higher; must be an AAS Accounting major.
Prerequisite:
ACCT A101 UA C AND ACCT A102 UA C AND WRTG A111 UA C (AND COMM A111 UA C OR COMM A235 UA C OR COMM A237 UA C OR COMM A241 UA C )
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ACCT A301: Intermediate Accounting I
3.00 Credits
University of Alaska Anchorage
In-depth study of the accounting sequence, principles and rules governing financial statements and balance sheet accounts including cash; receivables; inventory; property, plant and equipment; and intangibles. Registration Restrictions: College of Business and Public Policy majors must be admitted to upper-division standing.
Prerequisite:
ACCT A202 UA C AND ACCT A216 UA C
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ACCT A301 - Intermediate Accounting I
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ACCT A302: Intermediate Accounting II
3.00 Credits
University of Alaska Anchorage
A continuation of the study of intermediate accounting, including the principles governing financial reporting of investments, liabilities, stockholders' equity, revenues and cash flows. Registration Restrictions: College of Business and Public Policy majors must be admitted to upper-division standing.
Prerequisite:
ACCT A301 UA C
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ACCT A302 - Intermediate Accounting II
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ACCT A316: Accounting Info Systems II
3.00 Credits
University of Alaska Anchorage
Studies the Accounting Information System (AIS) as an integral component of an enterprise information system. Emphasizes data modeling and database design of accounting systems. Covers internal controls and systems documentation. Registration Restrictions: College of Business and Public Policy majors must be admitted to upper-division standing.
Prerequisite:
ACCT A202 UA C AND ACCT A216 UA C (AND CIS A280 UA C OR CIS A305 UA C )
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ACCT A342: Managerial Cost Accounting
3.00 Credits
University of Alaska Anchorage
Examines the nature, objectives and procedures of cost management as applied to product and service costing, decision-making, cost planning, and control systems. Registration Restrictions: College of Business and Public Policy majors must be admitted to upper-division standing.
Prerequisite:
ACCT A202 UA C
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ACCT A342 - Managerial Cost Accounting
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ACCT A401: Advanced Accounting
3.00 Credits
University of Alaska Anchorage
The study of accounting for expanded business entities. Topics include: corporate purchase consolidations; partnership formation and dissolution; and foreign currency transactions, translations, and hedges. Registration Restrictions: College of Business and Public Policy majors must be admitted to upper-division standing.
Prerequisite:
ACCT A302 UA C
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ACCT A401 - Advanced Accounting
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ACCT A409: Individual Income Tax
3.00 Credits
University of Alaska Anchorage
Studies federal income tax law as it applies to individuals, sole proprietors and property transactions. Emphasizes application, theory, research and tax planning. Registration Restrictions: College of Business and Public Policy majors must be admitted to upper-division standing.
Prerequisite:
ACCT A301 UA C
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ACCT A410: Corp & Prtnrshp Income Tax
3.00 Credits
University of Alaska Anchorage
Studies federal income tax law as it applies to partnerships, C-corporations and S-corporations. Emphasizes application, theory, research and tax planning. Registration Restrictions: College of Business and Public Policy majors must be admitted to upper-division standing.
Prerequisite:
ACCT A302 UA C
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ACCT A410 - Corp & Prtnrshp Income Tax
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ACCT A420: Fraud Examination
3.00 Credits
University of Alaska Anchorage
Provides an overview of the nature of fraud and its impact on individuals and businesses. Examines fraud detection, investigation and prevention techniques. Analyzes various types of fraud, including employee embezzlement, management fraud, investment scams, vendor fraud and customer fraud. Emphasizes the need for strong internal control systems, codes of ethics, and financial statement and analysis techniques. Registration Restrictions: College of Business and Public Policy majors must be admitted to upper-division standing.
Prerequisite:
ACCT A301 UA C
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ACCT A420 - Fraud Examination
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ACCT A422: Justice for Fraud Victims
3.00 Credits
University of Alaska Anchorage
Utilizes forensic accounting techniques to investigate actual fraud cases that are brought to the class by law enforcement. Registration Restrictions: Instructor permission. College of Business and Public Policy majors must be admitted to upper-division standing.
Prerequisite:
(ACCT A302 UA C AND ACCT A316 UA C ) OR ACCT A420 UA C
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