AC 307. Intermediate Accounting III.3 Credits.
This continuation of intermediate accounting covers such topics as investments, revenue recognition, accounting for income taxes, pensions, leases, accounting changes and correction of errors, the statement of cash flows, and disclosure issues. In addition to U.S. Generally Accepted Accounting Principles (GAAP), students also are exposed to the International Financial Reporting Standards (IFRS). AC 307 may be taken concurrently with AC 306.
Prerequisites: Take AC 305.
Offered: Every year, Fall and Spring
AC 350. Data Analysis With Excel.3 Credits.
This course utilizes advanced topics in Excel to solve a range of complex business problems. Topics include: spreadsheet design, the use of complex formulas, functions, list and data management, macros and Visual Basic for Applications.
Prerequisites: None
Offered: Every year, All
UC: Breadth Elective
AC 371. Personal Financial Advising.3 Credits.
This course teaches fundamental skills required for a career as a personal financial advisor. Topics include ethics and professional standards, various aspects of the financial planning engagement, preparation and analysis of client financial statements, education funding, client risk management, and investment planning. The course also explores principles of effective communication, as well as psychological and social factors that affect personal financial advising.
Prerequisites: Take FIN 201.
Offered: Every year, Fall
AC 471. Senior Needs and Retirement Planning.3 Credits.
In this course students will develop the knowledge they need to assist clients with comprehensive senior needs and retirement planning and help them understand the tax implications of alternative strategies. Topics include assessing and forecasting financial needs in retirement, qualified plans, nonqualified plans, IRAs, distribution rules, Social Security, Medicare, Medicaid, long-term care insurance, and annuities.
Prerequisites: Take FIN 201 and AC 431.
Offered: Every year, Spring