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AC 320A: Principles of Accounting I
3.00 Credits
Regis University
Introduces basic accounting principles and procedures for sole proprietorship, partnerships and corporations.
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AC 320A - Principles of Accounting I
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AC 320B: Principles of Accounting II
3.00 Credits
Regis University
A continuation of AC 320A. Prerequisite(s): AC 320A;
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AC 320B - Principles of Accounting II
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AC 410A: Intermediate Accounting I
3.00 Credits
Regis University
Provides an in-depth study of financial accounting including theory and problems. Discusses recent developments in accounting valuation and reporting practices promulgated by the leading accounting organizations. Emphasizes assets, liabilities, shareholders equity, income determination and preparation and analysis of financial statements. Prerequisite(s): AC 320B;
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AC 410A - Intermediate Accounting I
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AC 410B: Intermediate Accounting II
3.00 Credits
Regis University
Provides an in-depth study of financial accounting topics, including theory and problems. Prerequisite(s): AC 410A;
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AC 410B - Intermediate Accounting II
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AC 410C: Intermediate Accounting III
3.00 Credits
Regis University
A continuation of AC 410A and 410B, going beyond preparation and analysis of financial statements. Focuses on accounting for pensions, accounting for leases, statement of cash flows, full disclosure of accounting transactions and reporting accounting information in light of changing price levels (inflation, deflation, replacement cost, fluctuating dollar, etc.). Prerequisite(s): AC 410B;
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AC 420: Advanced Accounting
3.00 Credits
Regis University
Accounting principles and procedures as applied to special areas including partnerships, corporate liquidations, estates and trusts, foreign currency accounting, segment accounting, installment sales and consignments and home office and branch operations. Prerequisite(s): AC 410C;
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AC 420 - Advanced Accounting
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AC 440: Cost Accounting
3.00 Credits
Regis University
Provides an in-depth study of cost and management accounting procedures and techniques. Emphasizes current topics from CPA examinations. Prerequisite(s): AC 320B;
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AC 440 - Cost Accounting
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AC 450A: Income Tax Accounting I
3.00 Credits
Regis University
Studies income tax laws and regulations as they pertain to individuals, partnerships, corporations, estates and trusts. Prerequisite(s): AC 320B;
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AC 450A - Income Tax Accounting I
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AC 450B: Income Tax Accounting II
3.00 Credits
Regis University
A continuation of AC 450A. Prerequisite(s): AC 450A;
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AC 460: Governmental & Not- For- Profit Accounting
3.00 Credits
Regis University
Accounting principles and procedures as applied to governmental and nonprofit organizations, including hospitals, colleges and universities, and health and welfare organizations. Prerequisite(s): AC 320B;
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AC 460 - Governmental & Not- For- Profit Accounting
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