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HELP ARTD-Arts   BSSD-Behav. & Social Sci.   HUMD-Humanities    NSLD-Nat. Sci. with Lab   NSND-Nat. Sci. NO lab   [M] - Global & Cultural Prospective
CE -- Credit by Exam available     (...only)  -- offered only on indicated campus(es)     G - Germantown    R - Rockville    TP - Takoma Park/Silver Spring
Course Course Title Semester Hours Subject
AC 201 ACCOUNTING I 4 semester hours AC-Accounting
Course Description:    An introduction to the principles and procedures related to accounting theory and practice from the perspective of users of financial information. Topics include the accounting cycle, the preparation and analysis of financial statements, and accounting information. (CE: R) PREREQUISITES: Two units of high school mathematics or appropriate score on the College's assessment test. Assessment levels: EN 101/101A, MA 097/099, RD 120. Four hours each week.
AC 201HC ACCOUNTING I-HONORS 4 semester hours AC-Accounting
Course Description:    An introduction to the principles and procedures related to accounting theory and practice from the perspective of users of financial information. Topics include the accounting cycle, the preparation and analysis of financial statements, and accounting information. PREREQUISITES: Completion of at least 12 college credits, a 3.2 grade point average or higher, a grade of A or B in EN 101 or EN 101A, and two units of high school mathematics or appropriate score on the College's assessment test. Assessment level: MA 100/101/103. Four hours each week.
AC 201HM ACCOUNTING I-HONORS 4 semester hours AC-Accounting
Course Description:    An introduction to the principles and procedures related to accounting theory and practice from the perspective of users of financial information. Topics include the accounting cycle, the preparation and analysis of financial statements, and accounting information. PREREQUISITES: Completion of at least 12 college credits, a 3.2 grade point average or higher, a grade of A or B in EN 101 or EN 101A, and two units of high school mathematics or appropriate score on the College's assessment test. Assessment level: MA 100/101/103. Four hours each week.
AC 202 ACCOUNTING II 4 semester hours AC-Accounting
Course Description:    The study and analysis of managerial accounting. Topics include cost accumulation, evaluation, and analysis for decision making, as well as coverage of the statement of cash flows and financial statement analysis. (CE:R) PREREQUISITE: AC 201. Four hours each week.
HELP ARTD-Arts   BSSD-Behav. & Social Sci.   HUMD-Humanities    NSLD-Nat. Sci. with Lab   NSND-Nat. Sci. NO lab   [M] - Global & Cultural Prospective
CE -- Credit by Exam available     (...only)  -- offered only on indicated campus(es)     G - Germantown    R - Rockville    TP - Takoma Park/Silver Spring
Course Course Title Semester Hours Subject
AC 202HC ACCOUNTING II-HONORS 4 semester hours AC-Accounting
Course Description:    The study and analysis of managerial accounting. Topics include cost accumulation, evaluation, and analysis for decision making, as well as coverage of the statement of cash flows and financial statement analysis. PREREQUISITES: Completion of at least 12 college credits, a 3.2 grade point average or higher, a grade of A or B in EN 101 or EN 101A, and AC 201. Four hours each week.
AC 202HM ACCOUNTING II-HONORS 4 semester hours AC-Accounting
Course Description:    The study and analysis of managerial accounting. Topics include cost accumulation, evaluation, and analysis for decision making, as well as coverage of the statement of cash flows and financial statement analysis. PREREQUISITES: Completion of at least 12 college credit, a 3.2 grade point average or higher, a grade of A or C in EN 101 or EN 101A, and AC 201. Four hours each week.
AC 207 INTERMEDIATE ACCOUNTING I 4 semester hours AC-Accounting
Course Description:    An overview of the financial accounting process with an in-depth study of cash, receivables, inventory costing, property, plant and equipment, intangible assets, and current liabilities. The course also includes an introduction to financial accounting research analysis. PREREQUISITE: AC 202. Four hours each week.
AC 208 INTERMEDIATE ACCOUNTING II 4 semester hours AC-Accounting
Course Description:    Major topics include accounting for long-term liabilities, stockholders equity, earnings per share, investments, accounting for income taxes, pensions, leases, and statement of cash flows. The course also includes financial accounting research analysis. PREREQUISITE: AC 207. Four hours each week.
HELP ARTD-Arts   BSSD-Behav. & Social Sci.   HUMD-Humanities    NSLD-Nat. Sci. with Lab   NSND-Nat. Sci. NO lab   [M] - Global & Cultural Prospective
CE -- Credit by Exam available     (...only)  -- offered only on indicated campus(es)     G - Germantown    R - Rockville    TP - Takoma Park/Silver Spring
Course Course Title Semester Hours Subject
AC 209 ADVANCED ACCOUNTING 3 semester hours AC-Accounting
Course Description:    The study and analysis of accounting for business combinations. This course also includes accounting for partnerships, bankruptcy as well as the assembly, design, and interpretation of consolidated statements currently required by the SEC and the AICPA as well as other relevant bodies. A continuation of financial accounting research analysis is included. Other possible areas examined are the study of accounting for home and branch operations, foreign currency, and estates and trusts. PREREQUISITE: AC 208 or consent of department. Three hours each week.
AC 210 GOVT & NONPROFIT ACCOUNTING 3 semester hours AC-Accounting
Course Description:    General principles of fund accounting for municipal, governmental, and nonprofit institutions. The course will emphasize fund principles, budgetary controls, and financial reporting statements. PREREQUISITE: AC 202. Three hours each week.
AC 213 FEDERAL INCOME TAX I 4 semester hours AC-Accounting
Course Description:    A critical examination, analysis, and application of the tax for individuals. Interrelated subjects include income inclusions and exclusions, property transactions, nontaxable exchanges, capital asset transactions, general deductions and losses, business expenses, depreciation and amortization, and passive activities. Attention is given to tax procedures, accounting and inventory methods, retirement planning, exemptions, credits, filing status, and the alternative minimum tax. Students also engage in both electronic research and return preparation practica. PREREQUISITE: AC 202 or consent of department. Four hours each week.
AC 214 FEDERAL INCOME TAX II 4 semester hours AC-Accounting
Course Description:    A critical examination, analysis, and application of the tax law for Subchapter C and S corporations. limited liability companies, partnerships, estates and trusts. Attention is given to taxation of gifts, exclusions, net operating losses, determination of shareholder and partner basis, consolidated entities, book and income tax reconciliation, owner contributions and distributions, and beneficiary share of income. Students also engage in both electronic research and return preparation practica. PREREQUISITE: AC 213. Four hours each week.
HELP ARTD-Arts   BSSD-Behav. & Social Sci.   HUMD-Humanities    NSLD-Nat. Sci. with Lab   NSND-Nat. Sci. NO lab   [M] - Global & Cultural Prospective
CE -- Credit by Exam available     (...only)  -- offered only on indicated campus(es)     G - Germantown    R - Rockville    TP - Takoma Park/Silver Spring
Course Course Title Semester Hours Subject
AC 215 AUDITING THEORY & PRACT 4 semester hours AC-Accounting
Course Description:    The study and analysis of fundamental components of auditing theory and risk, including inherent risk, control risk, and detection risk. Emphasis is placed on internal control procedures, risk assessment and examination of accounts. Additionally, the role of regulatory organizations and professional standards such as Generally Accepted Auditing Standards and Standards of the Public Company Accounting Oversight Board are discussed. PRE- or COREQUISITE: AC 207 or consent of department. Four hours each week.
AC 216 ETHICS/PROFESSIONAL ACCNTNG 3 semester hours AC-Accounting
Course Description:    Provides an examination of the major ethical issues encountered by accountants in the business environment. The AICPA code of Professional Conduct and the reasoning, philosophy, and application of that code are examined. PREREQUISITE: AC 202 or consent of department. Three hours each week.
AC 216HC ETHICS/PROFESSIONAL ACCTNG-HON 3 semester hours AC-Accounting
Course Description:    Provides an examination of the major ethical issues encountered by accountants in the business environment. The AICPA code of Professional Conduct and the reasoning, philosophy, and application of that code are examined. PREREQUISITES: Completion of at least 12 college credits, a 3.2 grade point average or higher, a grade of A or B in EN 101 or EN 101A, and AC 202. Three hours each week.
AC 217 COST ACCOUNTING 3 semester hours AC-Accounting
Course Description:    The study and analysis of cost accumulation and product costing procedures for both job order and process costing systems, absorption versus variable costing in manufacturing, activity-based costing, standard costing and performance, and relevant costs for decision making. Accounting for capital budgeting decisions and ethical challenges in managerial accounting are also covered. PREREQUISITE: AC 202. Three hours each week.
HELP ARTD-Arts   BSSD-Behav. & Social Sci.   HUMD-Humanities    NSLD-Nat. Sci. with Lab   NSND-Nat. Sci. NO lab   [M] - Global & Cultural Prospective
CE -- Credit by Exam available     (...only)  -- offered only on indicated campus(es)     G - Germantown    R - Rockville    TP - Takoma Park/Silver Spring
Course Course Title Semester Hours Subject
AC 219 BUSINESS FINANCE 3 semester hours AC-Accounting
Course Description:    The study and analysis of the theories and applications that the financial manager uses in making decisions. Emphasis is placed on financial analysis, economic value added, cash flow analysis, profit planning, risk and return, security valuation, and capital budgeting analysis. Capital markets, working capital policy, current asset and liability management, financial structure, dividend policy, and internal financing are to be addressed. PREREQUISITE: AC 202. Three hours each week.
AC 219HC BUSINESS FINANCE-HONORS 3 semester hours AC-Accounting
Course Description:    The study and analysis of the theories and applications that the financial manager uses in making decisions. Emphasis is placed on financial analysis, economic value added, cash flow analysis, profit planning, risk and return, security valuation, and capital budgeting analysis. Capital markets, working capital policy, current asset and liability management, financial structure, dividend policy, and internal financing are to be addressed. PREREQUISITES: Completion of at least 12 college credits, a 3.2 grade point average or higher, a grade of A or B in EN 101 or EN 101A, and AC 202. Three hours each week.
AC 219HM BUSINESS FINANCE-HONORS 3 semester hours AC-Accounting
Course Description:    The study and analysis of the theories and applications that the financial manager uses in making decisions. Emphasis is placed on financial analysis, economic value added, cash flow analysis, profit planning, risk and return, security valuation, and capital budgeting analysis. Capital markets, working capital policy, current asset and liability management, financial structure, dividend policy, and internal financing are to be addressed. PREREQUISITES: Completion of at least 12 college credits, a 3.2 grade point average or higher, a grade of A or B in EN 101 or EN 101A, and AC 202. Three hours each week.
AC 230 ACCOUNTING INFORMATION SYSTEMS 3 semester hours AC-Accounting
Course Description:    Concepts and techniques of analyzing, designing, and implementing accounting information systems. Evaluation of computer and non-computer-based information systems and software for organizations of various kinds. PREREQUISITE: AC 207 or consent of department. Three hours each week.

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