AVILA UNIVERSITY 83 AC 361. Intermediate Accounting I. (3) Review   of   the   accounting   process,   extensive study of working capital accounts and operational assets. Prerequisite: AC 202. I, II. AC 362. Intermediate Accounting II. (3) Study  of  long-term  assets  and  debts,  stockhold- ers’   equity,   and   financial   statement   analysis. Prerequisite: AC 202. I, II. AC 365. Accounting Information Systems. (3) Study  of  the  design  and  use  of  the  accounting information   system   within   the   organization. Prerequisites: AC 202, BU 110 (or equivalent). II, as needed. AC 370. Auditing. (3) Study of the verification of accounting records for financial audits, with emphasis on the ethical and legal  aspects  of  the  auditor’s  work.    Meets  the Communication  Intensive  course  requirement  in the  major.  Prerequisites:  AC  362  or  concurrent enrollment. II. AC 380. Accounting Special Topics. (1-3) Selected topics to be determined at the discretion of the department. AC 451. Tax Accounting I. (3) Detailed discussion of the fundamental aspects of federal income taxation as applied to individuals. Meets   the   Communication   Intensive   course requirement in the major. Prerequisite: AC 202. II. AC 452. Tax Accounting II. (3) Study of federal income taxation as applied to cor- porations and partnerships; introduction to tax plan- ning.  Meets  the  Communication  Intensive  course requirement in the major. Prerequisite: AC 451. II. AC 460. Advanced Accounting. (3) Advanced study of accounting procedures and the- ories applicable to consolidations and partnerships, bankruptcies,  estates  and  trusts.  Prerequisite: AC 362. I. AC 475. Accounting Theory. (3) Study  of  not-for-profit  accounting,  international accounting  and  the  development  of  accounting theory. Meets the Capstone course requirement in the major. Prerequisite: AC 362. II. AC 490. Directed Studies in Accounting. (1-6) Study of an approved topic not parallel with the content of another course. AC 495. Accounting Internship. (1-6) Structured learning/work experienced performed in   a   position   approved   by   the   department. Maximum  total  credit  for  any  one  student  is  6 hours. Credit/No Credit only. Anthropology (AN) No major is offered. Minor: AN  121,  122,  451  and  9  hours  selected from other anthropology courses. Anthropology Outcomes: In addition to the above listed course require- ments, anthropology minors will be expected to meet the following program outcomes: 1. Identify the elements of the anthropological perspective and apply the perspective to cur- rent topics and her or his own life. (All AN) 2. Effectively employ itaquantative and qualitative methodologies to gather and interpret data about anthropological topics (AN 121, 122, 451). 3. Recognize and appreciate diversity in individ- uals, cultures and social systems. (All AN) Assessment:  The  outcomes  of  the  anthropology minor   are   assessed   through   a   wide   variety   of quizzes, written assignments and oral presentations in the required courses. AN 451, Field Experience in Anthropology,  provides  a  capstone  experience  to the  minor  and  provides  an  overall  assessment  of each of the outcomes.