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Calneta B.
Cibolo, TX
Management of Human Resources

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Accounting (Minor)

Curriculum

Minor Requirements (15 credit hours)

Requires 12 credit hours in-residency, at Bellevue University in-class or online, and not applicable to Accounting majors. All prerequisites must be met.

Required courses:

(Click a course name below to view course details)

  • AC 311 Intermediate Accounting I

    This course is designed for students pursuing accounting or business careers and who are interested in gaining a more thorough knowledge of accounting principles and procedures to analyze financial data. Topics include concepts of future and present value, conceptual framework of accounting, study of cash and receivables, inventory measurement and valuation, and tangible operational assets as well as intangible assets. Prerequisites: AC 205 and CIS 101 or BA 222
    University Syllabus

  • AC 312 Intermediate Accounting II

    This course is a continuation of AC 311 and is designed for those interested in gaining a more thorough knowledge of financial accounting principles and procedures. Topics include income recognition, long-term liabilities, shareholder equity and retained earnings, investments, leases, pensions, and derivatives. Prerequisite: AC 311
    University Syllabus

  • AC 321 Cost Accounting

    This course will examine the theory and practice of cost accounting. Topics covered include cost accounting system, responsibility accounting, job order costing, process costing, variable costing, budgeting, cost variance, cost behavior analysis and decision-making processes. Students will have opportunities to experience how cost accounting is used within an organization through problem and case analyses. Prerequisites: AC 206 and BA 222 or CIS 101
    University Syllabus

Plus two additional accounting courses from the following:

Only one upper level tax course can be used. You can choose only one from the following tax courses, AC 433 or AC 434 or AC 435 or AC 439.

  • AC 331 Income Tax Accounting

    This course focuses on federal income tax provisions and procedures used to compute tax liability for individuals. Included in the course are the concepts of income tax determination, problems of computing gross income, deductions and losses, alternative minimum tax and tax credits, non-taxable exchanges, capital gains and losses, tax liability, and preparation of tax returns. Students will be expected to prepare basic tax forms and research tax issues using appropriate research materials. Prerequisite: AC 206
    University Syllabus

  • AC 341 Accounting Information Systems

    This course provides an introduction to a systems view of accounting through accounting information systems (AIS) and how technology is used in AIS. Students will examine the process of developing information systems and develop knowledge of computer-based control and audit issues. Also included is the study of the five cycles of AIS and how the cycles are implemented in computer-based systems. Prerequisites: AC 206 and BA 222
    University Syllabus

  • AC 416 Advanced Accounting Problems

    This course covers advanced topics in financial accounting, such as: business combinations, partnership accounting, and fiduciary accounting. The course is designed to develop an understanding of purchase method of consolidation before introducing students to worksheet procedures for preparation of consolidated financial statements. Students will also prepare detailed reports required in the formation and dissolution of partnerships and in the accounting activities required as a fiduciary responsible for estates and trust. Prerequisite: AC 312
    University Syllabus

  • AC 424 Advanced Cost Accounting

    This course examines advanced managerial and cost accounting concepts. Discussion topics will include current managerial and cost accounting issues such as JIT, Balanced Scorecard, ABC accounting, strategic cost management, meaningful report writing for management, and quality and performance measurement. This course uses a “hands-on approach” encouraging participation and interaction through the use of computer projects, case studies, and classroom discussions. Prerequisite: AC 321
    University Syllabus

  • AC 433 Advanced Individual Income Tax

    This course covers advanced topics for the individual taxpayer including credits, AMT, passive activities and sales of assets. Also covered in this course are tax period and methods with major emphasis on working with tax laws, tax rules and procedures for the tax practitioner. Prerequisite: AC 331
    University Syllabus

  • AC 434 Taxation of Business Entities

    This course covers the creation, formation, and liquidation of C corporations as well as tax practices and ethics as they relate to C corporations. Also covered will be taxation across state lines, business tax credits, and international tax. Prerequisite: AC 331
    University Syllabus

  • AC 435 Taxation of Flow-Through Entities

    This course will cover tax issues such as subchapter S corporations, partnerships, trusts and estates. The course will also cover tax planning issues, tax practice and ethics. Prerequisite: 3 hours of taxation
    University Syllabus

  • AC 439 Tax Planning and Strategies

    This course looks at the tax impact of business decisions and is designed for the non-accountant. Topics discussed will include tax impact on investment decisions, tax practice issues and ethics. Prerequisite: AC 331

  • AC 452 Accounting for Governmental and Non-Profit Entities

    Accounting for Governmental and Non-Profit Entities covers governmental accounting and the various funds associated with non-profit enterprises. This course is a study of accounting techniques as applied to federal and state governmental units, public school systems, colleges and universities, hospitals, voluntary and welfare organizations, and other non-profit organizations. Students will be expected to prepare basic financial statements for a sample government using a dual-track computerized accounting software package. Prerequisite: AC 312
    University Syllabus

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