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___ 294: Departmental Study Abroad
3.00 - 6.00 Credits
University of North Carolina Wilmington
Sophomore-level designation for non-catalogue courses offered by a department abroad. Department attaches its prefix to the number and lists the course(s) in the coming semester's schedule of classes.
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___ 294 - Departmental Study Abroad
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___ 494: Departmental Study Abroad
3.00 - 6.00 Credits
University of North Carolina Wilmington
Senior-level designation for non-catalogue courses offered by a department abroad. Department attaches its prefix to the number and lists the course(s) in the coming semester's schedule of classes.
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___ 494 - Departmental Study Abroad
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AAS 130: Introduction to African-American Studies
3.00 Credits
University of North Carolina Wilmington
Interdisciplinary exploration of salient issues in the black experience and the role of African-Americans in the development of American culture from 1619 to the present.
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AAS 130 - Introduction to African-American Studies
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ACG 301: External Financial Reporting I
3.00 Credits
University of North Carolina Wilmington
Prerequisite: A grade of "C" or better in ACG 201and 203. Analysis of traditional financial accounting topics and theory. Examines recent developments in accounting measurement and promulgations of the leading professional accounting organizations. Emphasizes the development of accounting standards and theory, financial statements, and current assets.
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ACG 301 - External Financial Reporting I
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ACG 302: External Financial Reporting II
3.00 Credits
University of North Carolina Wilmington
Prerequisites: A grade of "C" or better in ACG 301and admission to Cameron School of Business. Analysis of traditional financial accounting topics and theory. Examines recent developments in accounting measurement and promulgations of the leading professional accounting organizations. Emphasizes plant assets, long-term investments, liabilities, and stockholders' equity.
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ACG 302 - External Financial Reporting II
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ACG 305: Advanced Managerial Accounting
3.00 Credits
University of North Carolina Wilmington
Prerequisites: A grade of "C" or better in ACG201 and 203, and admission to Cameron School of Business. Identifying, capturing, developing, and reporting financial and other information to support strategic planning and decision making, short run management decisions, and management control of enterprise programs and activities. Specific topics include: strategic cost analysis, activity-based management, profit planning and budgeting, short run decision structures, and management systems for strategic and operational control.
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ACG 305 - Advanced Managerial Accounting
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ACG 306: Accounting Information Systems
3.00 Credits
University of North Carolina Wilmington
Prerequisites: A grade of "C" or better in ACG201, 203 and MIS 213. Prerequisite or corequisite: ACG 301. An introduction to the aggregation of data in an accounting information system with an emphasis on documentation, internal controls, and transaction cycles. Laboratory projects include advanced spreadsheet functions, an accounting software package and a database package.
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ACG 306 - Accounting Information Systems
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ACG 403: Non-Profit Organization Accounting
3.00 Credits
University of North Carolina Wilmington
Prerequisites: ACG 302 and admission to Cameron School of Business. Accounting for not-for-profit organizations including governments, colleges and universities, hospitals, charities, and other not-for-profit organizations. Emphasis is on objectives and preparation of financial statements, the use of managerial reports, and budgetary data.
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ACG 403 - Non-Profit Organization Accounting
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ACG 404: Federal Income Taxes
3.00 Credits
University of North Carolina Wilmington
Prerequisites: ACG 301 or consent of department chair and admission to Cameron School of Business. The study of federal income taxation of individuals and business entities with emphasis on business revenues and deductions and property transactions.
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ACG 404 - Federal Income Taxes
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ACG 406: Internal Control Systems
3.00 Credits
University of North Carolina Wilmington
Prerequisites: A grade of "C" or better in ACG 301 and306, and admission to Cameron School of Business. Design and development of internal control systems to ensure effectiveness and efficiency of operations, reliability of financial statements, and compliance with laws and regulations. Audit of internal control systems.
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ACG 406 - Internal Control Systems
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