FIX University

Fernando IX University

Ac 103: Introduction to Accounting I 

Introduction to accounting information systems and cycles, journal entries, and the use of spreadsheets in accounting settings. Emphasis on both external and internal users making business decisions utilizing basic accounting information. Not applicable toward Accounting or Business Administration major.

Ac 104: Introduction to Accounting II 

Continuation of concepts introduced in Introduction to Accounting I, including a review of account cycles and journal entries, and analysis using spreadsheet software. Creation and use of financial accounting information to improve personal financial and business decision making, including an introduction to financial statement analysis. Not applicable toward Accounting or Business Administration major.

Ac 203: Principles of Accounting I 

Fundamental accounting procedures, journals, ledgers, financial statements and uses made of accounting information. Basic principles and procedures in accounting for corporate assets.

Prerequisites: Composite ACT score of 22.

Ac 204: Principles of Accounting II 

Basic principles and procedures in accounting for corporate equity, bonds, manufacturing costs, managerial analysis of costs and cost/revenue relationships, special statements, analysis of financial statements and individual budgeting, and taxes. Introduction to business ethics.

Prerequisite: Ac 203.

Ac 205: Accounting Software 

Practical use of accounting software for the small business. Provides hands-on experience through the use of practical and real-life small business scenarios.

Prerequisite: Ac 203.

Ac 305: Intermediate Accounting I 

Principles and procedures of defining and evaluating assets and determining net income. Current financial accounting model and compound interest concepts. Basic concepts of business ethics.

Prerequisite: Ac 204.

Ac 306: Intermediate Accounting II 

Principles and procedures of defining and evaluating liabilities and stockholders' equity. Leases, pension liabilities, income tax allocation, earnings per share, accounting changes, cash flow statements, publicly held entities and different measurement bases of accounting.

Prerequisite: Ac 305.

Ac 310: Accounting Information Systems 

Prepares students to deal with problems and issues related to computer-based accounting information systems. Presents some fundamental principles of systems development for performing general financial and managerial accounting functions with emphasis on internal control.

Prerequisite: Ac 204.

Ac 400: Auditing 

An overview of the accounting profession and a study of existing auditing standards promulgated by the American Institute of Certified Public Accountants. Analysis of general business ethics and ethics related specifically to the auditing profession. Forensic accounting and auditing for fraud.

Prerequisite: Ac 306.

Ac 401: Taxation I 

Individual taxation, allowed deductions, inclusions and exclusions to income, capital gains, tax computations and credits.

Prerequisite: Ac 204.

Ac 402: Advanced Accounting I 

Accounting for combined corporate entities and consolidations, including consolidated statements, intercompany transactions, foreign operations and other selected topics.

Prerequisite: Ac 306.

Ac 403: Managerial Accounting I 

The nature and concepts of cost accounting. Cost allocation and distribution; job order, process and standard cost systems; basic cost, volume-profit analysis and budget procedures

Prerequisite: Ac 204.

Ac 405: Financial Statement Analysis 

Emphasizes the use of published reports by decision makers external to the firm (e.g., investors, creditors). Special attention is given to issues such as market efficiency, asset pricing and the impact of financial statement information on equity and debt markets.

Prerequisites: Ac 306, Ac 402.

Ac 411: Taxation II 

Corporate taxes, special problems in individual taxation, net operating losses, partnerships, fiduciaries, estate and gift taxes.

Prerequisite: Ac 306.

Ac 412: Advanced Accounting II 

Selected topics including partnership accounting, governmental and not-for- profit accounting, fiduciary accounting, external reporting and corporate governance for public companies, business ethics and international accounting standards.

Prerequisite: Ac 306.

Ac 413: Managerial Accounting II 

Advanced cost-volume-profit analysis. Cost behavior and analysis. Techniques of decision-making using relevant cost analysis. Strategic planning, performance evaluation and capital budgeting. Current trends in management accounting.

Prerequisite: Ac 403.

Ac 415: Accounting Theory 

Study and evaluation of competing theories of accounting, including measurement, recognition and valuation issues. Includes historical development of the accounting standard-setting process and exposure to current developments in financial accounting, international standard setting, corporate governance and business ethics.

Prerequisite: Ac 306.

Ac 450: Accounting Internship 

Placement with a public accounting firm or corporate accounting department for the first half of the semester. Not applicable toward a major or minor.

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RecStay Cultural Campus 
Cali (v) Colombia, South America

Subpáginas (1): Apparel, Textiles and Design