AVILA UNIVERSITY 82 EC 211   Concepts of Economics (or equivalent) EC 240   Statistical Analysis BU    110   Understanding Computers BU    305   Legal Aspects of Business I BU    310   Marketing BU    321   Management or BU    322   Organizational Behavior & Development BU    330   Finance 9. Only one repeat of a required undergraduate Accounting, Business, or Economics  course by an Accounting Major will be permitted. 10. In  addition  to  the  University  Core  Curricu lum   requirements   and   the   Business   Core requirements listed above, students must com- plete the following Accounting Major Courses for the Corporate Accounting track: AC    250   Accounting Issues AC    355   Cost Accounting AC    361   Intermediate Accounting I AC    362   Intermediate Accounting II AC    365   Accounting Information Systems AC    370   Auditing AC    451   Tax Accounting I AC    452   Tax Accounting II AC    460   Advanced Accounting AC    475   Accounting Theory (Capstone) AC/CS/BU/EC/LG Electives including BU 345 and any upper division Economics course (6 semester hours) Public Accounting Track In  addition  to  satisfying  all  of  the  requirements for the Corporate Accounting track (1-10) above, the student must complete the additional under- graduate courses listed below. BU    345   Legal Aspects of Business II EC 241   Quantitative Analysis Upper Division Economics course Upon completion of the undergraduate require- ments for the corporate track or, if selected, the Public Track, the degree Bachelor of Science in Accounting will be awarded. MBA (Accounting Concentration) The  following  graduate  courses,  in  addition  to those  for  the  undergraduate  Public  Accounting Track, will satisfy state requirements to sit for the CPA exam. BU    603   Business & Economic Forecasting BU    622   Organization Behavior & Development BU    635   Financial Management II BU    661   Management Information Systems or BU    611   Aggregate Income Analysis BU    699   Organizational Policy & Strategy AC    652   Advanced Tax Accounting AC    655   Advanced Cost Accounting AC    670   Advanced Auditing AC    675   Advanced Accounting Theory Elective (3 semester hours) Upon  completion  of  the  MBA  coursework,  the Master of Business Administration degree will be awarded. ACCOUNTING COURSES (AC) AC 201. Principles of Accounting I. (3) Introduction  to  the  terminology,  concepts,  and procedures of accounting. Prerequisites: Sophomore   standing;   MA   120   (Accounting majors) or MA 115 (all others). I. AC 202. Principles of Accounting II. (3) Accounting  for  corporations  and  manufacturing firms;  also  involves  analyzing  financial  state- ments. Prerequisite: AC 201. II. AC 250. Accounting Issues. (3) Special topics of concern to the accounting pro- fessional, such as certification, specialization, ethics. Prerequisite: AC 202. I, as needed. AC 350. Managerial Accounting. (3) Study of the determination and control of costs with emphasis on management use of cost data. Not for Accounting Majors. Prerequisite: AC 202. I. AC 355. Cost Accounting. (3) Accounting  for  product  and  period  costs,  with emphasis on cost relationships, cost determination, and  the  use  of  quantitative  techniques.  Required for Accounting Majors. Prerequisite: AC 202. I.