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AC 221: Principles of Accounting I
3.00 Credits
University of Montevallo
Principles and procedures involved in the accounting cycle, with emphasis on the logical application of accounting theory to the recording and interpretation of business transactions.
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AC 222: Principles of Accounting II
3.00 Credits
University of Montevallo
Emphasis on accounting procedures for the planning and control of company activities and the significance of accounting information for managerial decision-making. Prerequisite: AC 221.
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AC 324: Intermediate Accounting I
3.00 Credits
University of Montevallo
Financial accounting theory and practice, including thorough study of the accounting principles underlying reports on financial position and results of business operation. Prerequisites: AC 222 and junior standing.
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AC 324 - Intermediate Accounting I
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AC 325: Intermediate Accounting II
3.00 Credits
University of Montevallo
Continuation of AC 324, which is a prerequisite.
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AC 325 - Intermediate Accounting II
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AC 326: Cost Accounting I
3.00 Credits
University of Montevallo
Principles of manufacturing and distribution cost accounting. Emphasis on determination of unit costs for the manufacturer, service costs, standard costs, departmental costs, types of cost systems, use of cost accounting data in administering a business, and the measurement of operating results. Prerequisites: AC 222 and junior standing.
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AC 326 - Cost Accounting I
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AC 327: Intermediate Accounting III
3.00 Credits
University of Montevallo
Continuation of AC 325, which is a prerequisite.
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AC 327 - Intermediate Accounting III
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AC 421: Income Tax I
3.00 Credits
University of Montevallo
Comprehensive study of federal income-tax principles and concepts as applied to individuals. Prerequisite: AC 222 and junior standing.
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AC 422: Advanced Accounting
3.00 Credits
University of Montevallo
Accounting for partnerships, and the complexities that business combinations present to accountants. Course also examines accounting for international business operations and other selected advanced accounting topics. Prerequisite: AC 325.
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AC 422 - Advanced Accounting
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AC 423: Auditing I
3.00 Credits
University of Montevallo
Theory and concepts underlying generally accepted auditing standards, with emphasis on the professional, ethical, and legal environments in which auditors work. Topics include the profession's standard-setting structure, code of ethics, Securities Acts of 1933 and 1934, Statements on Auditing Standards, and attribute sampling. Prerequisite: AC 325.
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AC 423 - Auditing I
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AC 425: Not-for-Profit Accounting
3.00 Credits
University of Montevallo
Special features of budgetary and fund accounting as applied to municipalities, other government units, and institutions such as hospitals and schools. Prerequisites: AC 222 and junior standing.
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AC 425 - Not-for-Profit Accounting
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