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ACADEMIC PROGRAMS

Birmingham-Southern College Catalog 2017-2018

117

AC 421 Auditing I (1)

A study of the theory of financial compliance and operational audits. Performance of a

simulated audit and case presentation provides students with practice in applying

professional auditing procedures for evidence gathering, evaluation, reporting, ethics,

legal liability, and teamwork. Prerequisites: AC 322 and a “C” or better in all previous

AC courses.

AC 422 Auditing II (1)

A study of advanced concepts in auditing. Students acquire further academic preparation

in understanding and applying auditing in the computer environment, information

systems control concepts, special audit risk considerations, and consultation in a

computer systems context. Prerequisites: AC 421 and senior standing.

AC 428 Advanced Accounting (1)

A study that deals primarily with corporate consolidation problems, foreign currency

transactions and translations. Prerequisites: AC 322 and senior standing.

AC 443 Governments and Not-for-Profit Accounting (1)

A study and critique of the conceptual and procedural issues pertaining to the accounting,

reporting, and auditing of not-for-profit organizations, including state and local

governments, hospitals, universities, and health and welfare organizations. Prerequisites:

AC 221 and senior standing.

AC 444 Enterprise Information Systems (1)

An introduction to information systems within the business environment. The course

presents enterprise system design and development, integration, representation and

modeling, and information retrieval through the use of computer techniques such as

spreadsheets and databases. Prerequisite: AC 221.

AC 499 Senior Internship in Accounting (1)

An experience designed to solidify and enhance students’ knowledge in the accounting

field. The experience may include a ten-week internship or an in-class project. Topics

may include recent accounting developments, extensions of accounting concepts, and

exploring basic business systems. Students electing an internship for their senior project

should consult with the disciplinary faculty about the variety of internship options.

Prerequisites: AC 324, AC 341, and AC 421. Exploration term.

AN - Asian Studies

AN 101 Introduction to Asian Studies (1)

An introduction to Asian studies at the survey level. Students learn interdisciplinary

approaches to the various regions of Asia while examining geography, religion, history,

literature, philosophy, visual art, politics, and economics.