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AC 260: Personal Income Taxes
3.00 Credits
University of North Alabama
A brief study of federal and state income tax regulations that apply to individuals.The course deals with taxable income, personal exemptions, itemized and business deductions, and credits against tax liability. Emphasis is on tax return preparation. Not open to accounting majors. (Offered on sufficient demand)
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AC 390: Accounting Information Systems
3.00 Credits
University of North Alabama
Fundamentals of both manual and computerized accounting systems with emphasis on transaction processing, internal controls, information retrieval, and design considerations. Prerequisites: AC 292; CIS 125 or equivalent. (Fall, Spring)
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AC 390 - Accounting Information Systems
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AC 391: Intermediate Accounting I
3.00 Credits
University of North Alabama
Corporation accounting with emphasis on the accounting process, the preparation of financial statements and related schedules, and the accounting for fixed assets, inventories, and receivables. Prerequisite or co-requisite: AC 390. (Fall, Spring)
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AC 391 - Intermediate Accounting I
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AC 392: Intermediate Accounting II
3.00 Credits
University of North Alabama
Intangible assets, liabilities, capital stock, retained earnings, analysis of statements, and statement of cash flows. Prerequisite: AC 391 with a minimum grade of C. (Fall, Spring)
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AC 392 - Intermediate Accounting II
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AC 395: Accounting for Nonbusiness Organizations
3.00 Credits
University of North Alabama
Concepts and accounting standards for governmental and nonprofit organizations with emphasis on the design and operation of a fund accounting system. Prerequisite: AC 390. (Spring)
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AC 395 - Accounting for Nonbusiness Organizations
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AC 396: Managerial Accounting
3.00 Credits
University of North Alabama
Study, interpretation, and analysis of accounting data as used in the decision making process of business organizations. Not open to accounting majors. Prerequisite: AC 292. (Offered on sufficient demand)
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AC 396 - Managerial Accounting
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AC 471: Cost Accounting
3.00 Credits
University of North Alabama
Techniques of cost accounting. Methods of accounting for materials, labor, and indirect costs in job order, processing, and activity based costing. Production and cash budgeting. Prerequisite: AC 390. (Fall, Spring)
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AC 471 - Cost Accounting
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AC 472: Tax Accounting
3.00 Credits
University of North Alabama
The study of federal income taxation of individuals and business entities from both a tax compliance and a tax planning perspective. Prerequisite: AC 391. (Fall, Spring)
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AC 472 - Tax Accounting
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AC 473: Auditing
3.00 Credits
University of North Alabama
Conceptual foundations of auditing practice. Basic auditing concepts including professional ethics, legal liability, independence, and competence. Emphasis is on independent auditors and their techniques and standards. Prerequisites: AC 390, 392, 471. (Fall, Spring)
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AC 473 - Auditing
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AC 480: Accounting Internship
3.00 Credits
University of North Alabama
A work related experience in a private, public, or governmental organization enhancing the applications of accounting theories and concepts. Must be a junior or senior. Prerequisites: AC 392 and approval of the department chair.
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AC 480 - Accounting Internship
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