Accounting Career Completion Program   

The study of financial accounting fundamentals including information processing, income measurement, the reporting cycle, special issues for merchants, cash and highly-liquid investments, accounts receivable, inventory, long-term investments, PP&E (property, plant, & equipment), advanced PP&E issues/natural resources/intangibles, current liabilities and employer obligations, long-term obligations, and corporate equity accounting. Will not satisfy course requirements for the BBA degree program. Prerequisite: none. (Fall, Spring, Summer)

A continuation of AC 297P with emphasis on financial reporting/concepts and the analysis and interpretation of accounting information, including cash flows, introduction to managerial accounting, cost-volume-profit and business scalability, job costing and modern cost management systems, process costing and activity-based costing, budgeting, tools for enterprise performance evaluation, reporting to support managerial decisions, and analytics for managerial decision making. Will not satisfy course requirements for the BBA degree program. Prerequisite: AC 297P. (Fall, Spring, Summer).

The study of accounting theory and practice related to the preparation of financial statements, conceptual framework, revenue recognition, conversion from cash to accrual basis, time value of money, monetary assets, inventories, plant assets, and research and development costs, Will not satisfy elective course requirement in accounting degree program. Prerequisite: AC 292, or equivalent.

The study of financial accounting theory and practice relating to current liabilities and long-term debt, accounting for income taxes, pension and other benefit plans, leases, earnings per share, accounting changes, stockholders’ equity, and investments. Will not satisfy elective course requirement in accounting degree program. Prerequisite: AC 361P, or equivalent.

The study of financial accounting theory and practice related to governmental and nonprofit organizations; accounting for business combinations, consolidated financial statements, international operations, and other advanced reporting issues. Will not satisfy elective course requirement in accounting degree program. Prerequisite: AC 362P, or equivalent.

The study of the use of financial information in business organizations for cost measurement, decision making, planning and control, performance measurement, forecasts, capital budgeting, and working capital management, including the role of information systems in these processes. Will not satisfy elective course requirement in accounting degree program. Prerequisite: AC 361P, or equivalent.

In-depth analysis of information systems and controls topics with a focus on information integrity, data management, and SOC reporting. Topics include planning and performing an SOC examination, SOC reporting, information systems and data management, regulations, standards, and frameworks, security, confidentiality and privacy, and incident response. Will not satisfy elective course requirement in accounting degree program. Prerequisite: AC 361P, or equivalent.

The study of the fundamentals of federal income taxation as related to individual taxpayers, including income, deductions, credits, and property transactions. Will not satisfy elective course requirement in accounting degree program. Prerequisite: AC 361P, or equivalent.

In-depth analysis of financial statement auditing topics with a focus on audit theory and professional standards. Topics include professional responsibilities of financial statement auditors, impact of the SEC on auditing, objectives in planning an audit, internal controls, audit evidence, audit sampling, and preparation of the final audit report. Will not satisfy elective course requirement in accounting degree program. Prerequisite: AC 361P, or equivalent.

The study of the fundamentals of federal income taxation as related to business entities, including corporations, partnerships, S corporations, limited liability companies, and trusts. Also includes an analysis of estate and gift taxations and compliance responsibilities for tax professionals and taxpayers. Will not satisfy elective course requirement in accounting degree program. Prerequisite: AC 462P, or equivalent.

In-depth analysis of financial statement auditing topics with a focus on audit theory and professional standards. Topics include audit evidence, audit sampling, IT audits, special engagements, and the Sarbanes-Oxley Act of 2002. Will not satisfy elective course requirement in accounting degree program. Prerequisite: AC 463P.