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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