Courses for Accounting

AC 148 is open to freshmen and sophomores interested in learning more about the accounting profession and the accounting curriculum in the Culverhouse School of Accountancy. This course will introduce basic terminology and methodology, the accounting curriculum, career and educational resources, and career options.

This course revolves around participation as a tutor and mentor in The LIFT (Learning Initiative and Financial Training) Program, teaching computer and financial skills to disadvantaged members of the community.

This course involves participation as a class leader and mentor in The LIFT (Learning Initiative and Financial Training) Program, supervising students and participants in classes involving teaching computer and financial skills to disadvantaged members of the community.

This course covers the same material as AC 188 but in a depth appropriate for honors students. This course involves participation as a class leader and mentor in The LIFT (Learning Initiative and Financial Training) Program, supervising students and participants in classes involving teaching computer and financial skills to disadvantaged members of the community. Students may not take AC 189 if student has taken AC 184 and can only take AC 189 once.

Introduction to accounting and financial reporting concepts and the use of accounting information in financial and managerial decisions. Students who intend to major in accounting should take CS 285 before or concurrently with AC 210 or AC310. Students are limited to three attempts for this course, excluding withdrawals. Students cannot receive credit for both AC 210 and AC 211.

This course covers the same material as AC 210 but in a depth appropriate for honors students. Introduction to accounting and financial reporting concepts and the use of accounting information in financial and managerial decisions. Students who intend to major in accounting should take CS 285 before or concurrently with AC 210 or AC 310. Students are limited to three attempts for this course, excluding withdrawals.

Promotes technical competency in the accounting process and develops critical thinking, communication, and research skills involving accounting and other business information. By presenting accounting and business consulting issues and requiring the use of technology to solve a typical business entity’s problems, this course exposes students to the professional environment of accounting practice. Students are limited to three attempts for this course, excluding withdrawals. Students who intend to major in accounting should take CS 285 before or concurrently with AC 210 or AC 310, as it is a prerequisite for AC 389.

Continuation of AC 310. Students are limited to three attempts for this course, excluding withdrawals.

This course provides a basic overview of fraud risk management in business, including the global fraud problem, fraud risk identification, assessment, prevention, detection, and follow-up.

Study of managerial accounting concepts and their use in business decisions. Not open to accounting majors.

Study of financial accounting concepts and their use in analyzing and interpreting financial reports. Not open to accounting majors.

A study of the theory and application of accounting for measuring the economic attributes of the firm's operations. The course examines the measurement, analysis, and interpretation of accounting information for planning and controlling a firm's business-related activities. Students are limited to three attempts for this course, excluding withdrawals.

Introduction to tax policy, planning, practice, and research with an emphasis on income taxation. Students are limited to three attempts for this course, excluding withdrawals.

Introduction to the operation and development of accounting information systems, e-business applications, networking, and controls. Computing proficiency is required for a passing grade in this course.

This course is for accounting students who are returning from a spring internship.

A risk-oriented study of standards, concepts, procedures, and professional ethics underlying governance and the practice of external and internal auditing and assurance services. The course will focus on mechanisms and activities that enhance the reliability of information for decision making. Students are limited to three attempts for this course, excluding withdrawals.

Discussion of a common framework for the analysis of general purpose financial statement information. Includes discussions of the accounting process and availability of financial information, selected intermediate and advanced accounting concepts, required disclosures, modeling & valuation implications, and various analytical techniques available to the investment professional.

Special features of budgetary and fund accounting are applied to municipalities, other government units, and institutions such as schools and hospitals.

Examination of the tax implications of business formations, transactions between the entity and the owners, reorganizations, and liquidations. The course develops tax research skills.

Accounting Independent Study. Students can apply a maximum of 3 credits of AC 491 toward their degree.

Students are selected through a competitive process for assignments in approved business or public sector organizations. Students can apply a maximum of 3 credits of AC 492 toward their degree. Only students who have not yet graduated are eligible to take AC 492.

Special Topics in Accounting. Students can apply a maximum of 9 hours of AC 497 toward their degree.