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Course Listing For AC Courses

  • AC 205 Financial Accounting

    This course is an introduction to accounting concepts and the elements of financial statements including basic accounting vocabulary and analysis of business transactions from an accounting viewpoint. Students will be required to recognize, record, and classify new accounting data. Emphasis is placed on corporate accounting. Introductory financial statement analysis and interpretation are also covered.
    University Syllabus

  • AC 206 Managerial Accounting

    Managerial accounting is designed to introduce the fundamentals of managerial accounting to both accounting and non-accounting majors. It covers accounting and management decision making in both short-term and long-term strategic situations. Students will be expected to explain and apply accounting concepts including basic costing and processes, cost classifications, responsibility accounting and ethical behavior of the managerial accountant. Prerequisite: AC 205
    University Syllabus

  • 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

  • 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 396 Accounting Internship

    The course provides students with an opportunity to receive practical training in accounting. Prerequisites: (1.) Students must have junior or senior status. (2.) Students must complete 18 credit hours in residency in the College of Business. (3.) A minimum of 9 of the 18 hours must be in upper level (300-400) accounting courses. (4.) Students must have a minimum GPA of 3.0 in the College of Business. (5.) Faculty approval is required. (1 to 3 credit hours)
    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 432 Advanced Tax Accounting

    The course introduces students to specialized areas of taxes, emphasizing business income tax procedures for partnerships, corporations and S corporations, as well as the estate tax, gift tax, and income taxation of estates. Sources and applications of federal tax law are also covered. Students will be expected to prepare basic business tax forms and research tax issues using appropriate research materials. Prerequisite: 3 hours of taxation or AC 331
    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 442 Financial Auditing

    The course covers auditing techniques and procedures as prescribed by the Auditing Standards Board. Emphasis is placed on developing audit evidence, evaluating audit risks, and preparing audit reports. Also covered are other attest and non-attest engagements such as reviews and compilations. The course covers professional ethics, legal liability of the auditor and the impact of the PCAOB on the development of professional standards. Students will apply their understanding of the audit function in an assigned audit case. Prerequisite: 12 credit hours of accounting to include AC 312
    University Syllabus

  • 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

  • AC 499 Topics in Accounting

    This course explore(s) a special topic(s) not treated or briefly treated in other accounting courses. This course can be used to add a career component for your major. Prerequisites: Permission from Accounting Director and a minimum of 12 hours in accounting (1 to 3 credit hrs)

  • AC 618 Accounting Theory

    This course looks at the development of accounting theory and explores its impact on past and current accounting practices. Emphasis will be placed on basic accounting concepts, including the conceptual framework APB # 4 and ASOBAT. Other areas of discussion will include the policymaking process, contemporary accounting issues, and international accounting. Prerequisites: AC 312

  • AC 619 International Accounting

    This course focuses on the study of current standards of practice in international financial accounting and a comparison of U.S. GAAP to practices in other countries. Emphasis is placed on understanding the importance of convergence of financial reporting and the adoption of international financial reporting standards, the role international accounting standards play in the global market place, and the impact of these standards on U.S. GAAP. The course also covers issues related to management decision-making in the global marketplace including transfer pricing, taxation, strategic planning and control. Prerequisites: AC 312
    University Syllabus

  • AC 624 Advanced Cost Accounting

    This course includes current managerial and cost accounting issues, such as Just in Time (JIT), balanced scorecard, Activity-Based Costing (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. Prerequisites: AC 321 or MBA 642
    University Syllabus

  • AC 633 Advanced Individual Tax Accounting

    This course covers advanced topics for the individual taxpayer including credits, Alternative Minimum Tax, passive activities and dispositions. Also covered are tax periods and accounting methods. Emphasis is placed on working with tax laws and on tax rules and procedures for the tax practitioner. The course also emphasizes tax research processes. Prereq: AC 331
    University Syllabus

  • AC 634 Advanced Taxation of Business Entities

    This course covers the tax consequences of the creation, formation, and liquidation of subchapter C corporations. Also covered will be taxation across state lines, business tax credits, and international tax issues. Tax practices and ethics as they relate to Subchapter C corporations will also be addressed. Sources and applications of federal tax law also covered. The course also emphasizes tax research processes including appropriate communication. Prereq: AC 331
    University Syllabus

  • AC 635 Taxation of Flow-through Entities

    This course will cover tax issues for flow-through entities such as Subchapter S corporations, partnerships, Limited Liability Companies, trusts and estates. Also addresses will be estate and gift taxes, tax planning issues, tax practice and ethics. Source and applications of federal tax law are also covered. The course also emphasizes tax research processes including appropriate communication. Prereq: AC 331
    University Syllabus

  • AC 639 Tax Planning and Strategies

    This course covers tax issues relating to investments, charitable giving, estate planning, and business succession planning and cross-border tax considerations. Sources and application of federal tax law are also covered. The course emphasizes tax research processes including appropriate communication. Prereq: AC 331

  • AC 643 Advanced Auditing

    This course is designed to look at topics beyond those covered in basic auditing classes. Students study in-depth current standards of practice in areas such as fraud detection, internal and EDP auditing, and specialized attestation engagements. Also emphasizes the ethical, legal, and regulatory environment of auditing and theoretical issues. Prerequisites: AC 442
    University Syllabus

  • AC 652 Accounting for Governmental and Non-Profit Entities

    This course covers governmental accounting and the various funds associated with non-profit enterprises including 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. Prerequisites: AC 312

  • AC 661 Seminar in Contemporary Accounting: Selected Topics

    This course covers special topics of financial accounting, auditing, tax, or managerial accounting. The specific topic(s) offered will be listed in the course schedules for the session during which the seminar is offered. This class is offered in a seminar format, focusing on discussion rather than lecture. Prerequisites: 12 hours of accounting
    University Syllabus

  • AC 685 Accounting Internship

    This course provides an opportunity for students to expand their learning by gaining experience in the workplace. The learning objectives and specific program of study must be developed in consultation with, and should be approved and sponsored by a full-time College of Business Accounting faculty member and the work supervisor of the intern prior to the start of the internship.

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