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AC 101: Principles of Accounting I
3.00 Credits
Franklin Pierce University
Emphasizes basic principles and concepts and the use of accounting information. This segment of the course concentrates on accounting for a sole proprietorship from inception to the preparation of financial statements. ( Required for Business Division majors)
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AC 101 - Principles of Accounting I
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AC 102: Principles of Accounting II
3.00 Credits
Franklin Pierce University
Applies the principles and concepts learned in Principles of Accounting I to the partnership and corporation forms of business organization. Special attention to the analysis and interpretation of financial data, and to the measurement and control of costs. Prerequisite: AC101. (Required for Accounting/Finance majors)
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AC 102 - Principles of Accounting II
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AC 213: Intermediate Accounting I
3.00 Credits
Franklin Pierce University
An intensive examination of accounting principles related to financial statements. Overall survey of the accounting cycle followed by an in-depth consideration of cash, receivables, inventories, and plant assets. Prerequisite: AC102.
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AC 213 - Intermediate Accounting I
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AC 214: Intermediate Accounting II
3.00 Credits
Franklin Pierce University
Accounting principles as they pertain to the areas of intangibles, long term investments, current liabilities, stockholders’ equity, funds flow, and financial statement analysis. Prerequisite: AC213.
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AC 214 - Intermediate Accounting II
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AC 299,399,499: Independent Study in Accounting each FM299 399 499 Independent Study in Financial Management each
2.00 - 3.00 Credits
Franklin Pierce University
Offers an opportunity to explore an area of study not included in the catalogue listing of approved courses. The topic of an Independent Study should be selected and carefully designed by the student and faculty sponsor, and must meet with the approval of the Division Chair. Normally, the student will be expected to have a cumulative grade point average of 3.0 and possess the appropriate background and interest to pursue the proposed area of study. A “Proposal for Independent Study” form may be obtained from the Registrar or from theoffice of the Division Chair. Independent Study courses are assigned numbers of 299, 399 or 499, depending on the level of the course.
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AC 299,399,499 - Independent Study in Accounting each FM299 399 499 Independent Study in Financial Management each
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AC 314: Cost Accounting I
3.00 Credits
Franklin Pierce University
Addresses the problem of cost control in a manufacturing environment by studying common cost accounting techniques, job order, process, and standard cost accounting methods. Prerequisite: AC102.
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AC 314 - Cost Accounting I
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AC 315: Cost Accounting II
3.00 Credits
Franklin Pierce University
Builds on the knowledge gained in Cost Accounting I, but develops those areas most useful to accountants and managers in a non-public accounting career. Covers various decision-making tools: budgets, cost/volume/profit analysis, and other quantitative techniques for decision-making and performance evaluation. Prerequisite: AC314 or permission of instructor.
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AC 315 - Cost Accounting II
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AC 323: Auditing
3.00 Credits
Franklin Pierce University
Auditing reports and standards of professional ethics and legal responsibility. Methods of internal accounting control. The interpretation and preparation of audit reports. Prerequisite: AC214 or permission of instructor.
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AC 323 - Auditing
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AC 324: Audit Ethics and Practice
3.00 Credits
Franklin Pierce University
This accounting capstone course will discuss various case studies involving ethical issues in accounting. A complete audit case will be performed by the student. Prerequisite: AC323.
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AC 324 - Audit Ethics and Practice
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AC 354: Individual Income Taxes
3.00 Credits
Franklin Pierce University
Examines the Internal Revenue Code as it applies to individuals and sole proprietorships. The student will apply this knowledge in the preparation of income tax returns and related schedules and forms. There are no prerequisites for this course. sophomore or junior class standing recommended.
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AC 354 - Individual Income Taxes
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