Course Descriptions · 101
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COURSE DESCRIPTIONS · 101 COURSE DESCRIPTIONS ACT 4435 International Accounting (3) ACCOUNTING COURSES (ACT) An overview of emerging issues related to interna- tional accounting and reporting of financial infor- ACT 2291 Principles of Accounting I (3) mation across national boundaries. The course will Modern financial accounting theory and practices address topics such as accounting and auditing applied to sole proprietorships, partnerships, and standards, disclosure practices, and financial report- corporations. Accounting majors must complete ing in a global business environment. Accounting this course with a grade of C or better. majors must complete this course with a grade of C or better. Prerequisite: ACT 3392. ACT 2292 Principles of Accounting II (3) Modern financial and managerial accounting theory ACT 4491 Advanced Accounting (3) and practices applied to an organization's liabilities, An analysis of the theory and applications of ac- cash flows, planning, budgeting, and control. Ac- counting for business combinations, partnerships, counting majors must complete this course with a and foreign currency transactions and translations. grade of C or better. Prerequisite: ACT 2291. Accounting majors must complete this course with a grade of C or better. Prerequisite: ACT 3392. ACT 3391 Intermediate Accounting I (3) Theory and applications of assets, liabilities, and ACT 4492 Guided Independent Research (1-3 credit hours owners' equity, revenues, expenses, and analytical per course per semester.) process. Accounting majors must complete this Additional information is indexed under Guided course with a grade of C or better. Prerequisite: Independent Research and Study. Note: This course ACT 2292. may not be substituted for any required course. ACT 3392 Intermediate Accounting II (3) ACT 4493 Guided Independent Study (1-3 credit hours Theory and applications of assets, liabilities, and per course per semester) owners' equity, pensions, leases, earnings per share, Additional information is indexed under Guided and analytical process. Accounting majors must Independent Research and Study. Note: This course complete this course with a grade of C or better. may not be substituted for any required course. Prerequisite: ACT 3391. Also see index for Independent Study and Re- search. Consult Certified Public Accountant Exami- nation requirements prior to enrolling in this ACT 3394 Governmental Accounting (3) course. Accounting majors must complete this Analysis of governmental and not-for-profit ac- course with a grade of C or better. counting issues including the preparation and use of budgets, records and statements. Accounting ma- jors must complete this course with a grade of C or ACT 4494 Income Tax Accounting I (3) better. Prerequisite: ACT 2292. Analysis of the federal income tax laws and regula- tions for individual taxpayers. Primary emphasis is on the individual components of personal and busi- ACT 3395 Managerial/Cost Accounting I (3) ness income and the allowable deductions. The An analysis of issues dealing with cost accounting taxation of gains and losses on property and capital- and cost management in the global economy from asset transactions will be introduced. Accounting the viewpoint of management, including calculating majors must complete this course with a grade of C product costs and period expenses, cost systems for or better. Prerequisite: ACT 2292. accumulating and managing costs, analyzing cost behavior for tactical decisions, introduction to ac- tivity-based costing, ethical principles for manage- ACT 4495 Income Tax Accounting II (3) ment accountants, measuring the costs of quality, Analysis of federal income tax laws and regula- and preparing the master budget. Accounting ma- tions for partnerships, corporations, estates and jors must complete this course with a grade of C or fiduciaries. Accounting majors must complete this better. Prerequisite: ACT 2292. course with a grade of C or better. Prerequisite: ACT 4494. ACT 3396 Accounting Information Systems (3) Principles underlying establishment of complete ACT 4496 Managerial/Cost Accounting II (3) accounting systems; applications to typical business In depth analysis of advanced cost accounting is- organization; emphasis on the functions of control sues from the viewpoint of management, including and protection. Accounting majors must complete cost management systems, target costing, life cycle this course with a grade of C or better. Prerequi- costing, and measures of performance, including site: ACT 2292. the balanced scorecard. Accounting majors must complete this course with a grade of C or better. Prerequisite: ACT 3395. 102 · COURSE DESCRIPTIONS ACT 4497 Auditing (3) Auditing theory as contained in official pronounce- ANT 3320 Prehistory of North American Indians (3) ments. Emphasis will be placed on material re- An examination of the aboriginal cultures of North quired for the CPA exam as it relates to profes- American prior to the period of European contact sional ethics, audit engagement, internal control, based upon archaeological evidence. audit sampling, evidence gathering and auditors’ reports. Accounting majors must complete this course with a grade of C or better. Prerequisite: ANT 3321 North American Indians Since Contact (3) ACT 3392. An examination of aboriginal cultures of North America from the period of European exploration, ACT 4498 Fraud Examination—Advanced Auditing (3) colonization, and settlement to the present using archaeological, ethnographic, and ethnological Auditing theory and procedures as applied to fraud studies. prevention, detection and investigation. Accounting majors must complete this course with a grade of C or better. Accounting majors must complete this ANT 3325 Selected Topics in Anthropology (3) course with a grade of C or better. Prerequisite: Anthropological examination of a designated topic ACT 4497. of special and/or current interest and importance that is generally not covered in regularly offered ACT 4499 Accounting Internship (1-3 credit hours per courses in the department. course per semester) Internship in local, regional or national firm. Re- ANT 3330 Historical Archaeology (3) quires junior or senior standing and individual ap- An examination of the historical research methods proval for the internship program. See “Internship and archaeological techniques used to investigate Program” for additional requirements. Accounting and interpret archaeological sites dating from the majors must complete this course with a grade of C historic period. or better. ANT 3340 Language in Culture and Society (3-3) ANTHROPOLOGY COURSES (ANT) A sociological and anthropological examination of language from a descriptive, historical and social ANT 2200 Anthropology (3) perspective. An examination of human, physical and cultural development using evidence from archaeology, ANT 3360 Magic, Witchcraft and Religion (3) paleontology, genetics, ecology, cultural anthropol- An anthropological examination of the role of relig- ogy and linguistics with emphasis on the historical, ion and the supernatural among traditional peoples. structural and symbolic aspects of human culture. This course is prerequisite for all 3300 and 4400 level courses in anthropology. This course does not ANT 3370 Native American Religions (3) count toward the 36-hour major. An introduction to Native American religions. Focused on basic concepts of Native religions, the ANT 3305 Introduction to Archaeology (3) course familiarizes students with various aspects of religion and world views drastically different from An examination of the methods and theory of tradi- their own. Special attention is paid to religious tional and contemporary approaches to archaeologi- movements among Native groups which resulted cal research. from contact with Europeans and Africans. ANT 3310 Cultural Anthropology (3) ANT 4400 Southeastern Archaeology (3) An anthropological examination of human cultural An in-depth study of the history of archaeology in development and a survey of both contemporary the southeastern United States and the prehistoric and past human cultures. May be taken for sociol- and early historic cultures that inhabited the region ogy credit. for the last 12,000 years. ANT 3311 Physical Anthropology (3) ANT 4401 Native American Cultures of the Southwestern An examination of human biological development U.S. (3) from the beginning of mankind through the Pleisto- An anthropological examination of the prehistory cene age using evidence from archaeology, paleon- and early history of the southwestern U. S. native tology, biology, genetics and osteology. cultures. Includes classroom lecture and on-site observation. ANT 3312 Field Techniques in Archaeology (3) Instruction in survey and excavation methods and ANT 4410 High Civilizations of the Old World (3) techniques used in the discipline of archaeology. An anthropological examination of the sociocul- tural systems that formed the foundations of pre- ANT 3313 Laboratory Techniques in Archaeology (3) industrial high civilizations of the Old World and a survey of past cultures that achieved this degree of Instruction in the methods and techniques used in development. the curation and analysis of cultural materials re- covered from archaeological investigations. COURSE DESCRIPTIONS · 103 ANT 4411 High Civilizations of the New World (3) ARB 2201 Intermediate Arabic I (3-3) An anthropological examination of the sociocul- Progressive development of basic language skills in tural systems that formed the foundations