Course Descriptions

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Course Descriptions Course Descriptions ACCOUNTING ACCTG 307 – Accounting Information Systems Prerequisites: ACCTG 202, CIS 101, CIS 102 ACCTG 201 – Accounting I: Financial Study and use of computerized general ledger, receivables, payables, A study of the fundamentals of accounting, with an emphasis on payroll, and inventory systems. Topics include the examination of a the use of economic data in the decision-making process. Topics variety of system design, implementation and control issues faced by covered include: forms of business organizations, financing contemporary business organizations. (3 credits) Fall options, and financial statement analysis. The ability to analyze ACCTG 308 – Federal Income Tax I: Individual financial statements is the overall goal of this course. Topics include Prerequisite: ACCTG 202 inventory, property (plant and equipment/natural resources/ Introduction to and survey of the Federal tax laws and the Federal intangibles), liabilities, stockholder equity, investments, statement of revenue system as they apply to individual taxpayers. Topics include cash flows. (3 credits) Fall, Spring calculation of gross income, exclusions, deductions, credits, and computations. (3 credits) ACCTG 202 – Accounting II: Managerial Prerequisite: ACCTG 201 ACCTG 309 – Federal Income Tax II: Partnerships and Corporations Continuation of ACCTG 201(101), with an emphasis on the Prerequisite: ACCTG 308 application of accounting principles to specific problem areas in Applies concepts and skills of the first semester to the special problems managerial accounting as well as accounting for manufacturing involved in business tax returns. Topics include capital gains taxation, operations, and cost-volume-profit analysis. (3 credits) Fall partnership, corporate, and specially taxed corporations. Introduction to “hands-on” tax research in the library. Students complete complex ACCTG 204 – Cost Accounting tax returns. (3 credits) Spring Prerequisite: ACCTG 202 or consent of instructor Emphasizes basic concepts involving cost accumulation, costs for ACCTG 405 – Auditing planning and control, and cost-based decision analysis. Covers job Prerequisite: ACCTG 305 order, process and standard costs, as well as an introduction to cost- Examines auditing theory and real-world practice. Topics include generally volume-profit analysis and relevant costs. (3 credits) Fall accepted auditing standards, internal control, statistical sampling, as well as audit objectives, reporting and procedures. (3 credits) Spring ACCTG 209 – Financial Management for the Arts Fulfills a requirement in the Arts Management Minor for students on the ACCTG 406 – Advanced Accounting arts track. Prerequisite: ACCTG 305 This course will not substitute for any of the Accounting courses required Coverage of accounting for partnerships; introduction of the concepts by business students. of non-profit accounting, including governmental, schools, and other This is a one-semester course intended for non-business students forms; fiduciary situations; business segments; installment sales; minoring in Arts Management. This course is a study of the consignments; troubled debt restructuring; and corporate dissolutions. fundamentals of accounting and finance with an emphasis on the use (3 credits) Fall and presentation of economic data in the decision making process in arts organizations. Topics covered include: cash and internal controls, ACCTG 411: Ethics in Accounting and Auditing receivables, property, liabilities, investments, cash flows and cash flow Prerequisite: ACCTG 201 and 202 budgets, cost-volume-profit and break-even point analysis, capital The course is a one-semester course. The course is a study of budgets, financing options and financial statements for both profit the impact of ethics on accounting and auditing. Topics covered include: ethical problems, codes of ethics, audit risk and and not-for-profit arts organizations. (4 credits) Spring, Alternate Years materiality, international auditing standards, evidential matter, ACCTG 304 – Intermediate Accounting I fraud considerations, auditor independence, a profession in crisis, Prerequisite: ACCTG 201 whistle-blowing, ethics and politics, ethics and tax accounting, A deeper study of financial accounting principles, technical principles, international ethical issues in accounting, gender differences in and procedures of financial accounting. Topics include accounting ethical perceptions, and the composition of boards . (3 credits) Fall, Alternate Years principles and professional practice; information processing and the accounting cycle; revenue and expense recognition: income ACCTG 429 – Community Partnerships Center Accounting Studies measurement and reporting; financial statements and additional This course involves a project selected by the Community Partnerships disclosures; future and present values of cash flows; cash and short- Center and the Business School Dean as an Accounting project. term investments; receivables; inventories; cost and flow assumptions; The students will work with a professor and possibly students from inventories; special valuation methods; plant assets; depreciation; other disciplines to fulfill a task requested by a regional company, intangible assets. (3 credits) Fall organization, or governmental unit. Specific project details vary and will be announced prior to preregistration for each semester. (3 credits) ACCTG 305 – Intermediate Accounting II Prerequisite: ACCTG 304 or consent of instructor ACCTG 430 – Special Topics in Accounting Topics include long-term investments; long-term debt; contributed Prerequisite: Consent of instructor capital, retained earnings; dividends; current liabilities and Selected topics in areas chosen by students in consultation with their contingencies, other elements of stockholder equity; treasury stock instructor. This experience is intended to provide an advanced level of and EPS. (3 credits) Spring course work or research in accounting. (3 credits) Special Offering 207 Course Descriptions ACCTG 469 – Accounting Coop content course and may be repeated for credit, but students may study Prerequisites: Senior standing in accounting and consent of instructor a single topic only once. (3 credits) Fall, Spring Designed to grant academic credit to students who work on a part-time basis in selected positions, usually without financial AMST 372 – Topics in American Material and Popular Culture remuneration. Students may select from a wide variety of positions Fulfills a requirement in the American studies major, minor and offered at local businesses, accounting firms, consulting firms, non- core concentration profit organizations, and government agencies. By arrangement. Pre or Co-requisite: AMST 100 or consent of instructor. This variable topics course will explore the significance and impact of material and/or popular culture in American life and culture, past AMERICAN STUDIES and present. Each section of the course will focus on a specific topic and/or interpretation of these elements of the American experience, AMST 100 – Approaches to the Study of American Society and Culture individually or in combination with each other. This is a variable Fulfills a course requirement in the American Studies Core Concentration content course and may be repeated for credit, but students may study This course serves as an introduction to the field of American a single topic only once. (3 credits) Fall, Spring Studies by examining the ways that transnational borders, global interconnectedness, and intersections of identity affect people’s AMST 373 – Topics in American Ideas and Institutions experiences in America. Using a variety of sources, such as popular Fulfills a requirement for the major, minor, or core concentration culture, material culture, and the built environment, and viewing Pre- or Co-requisite: AMST 100 them through diverse lenses, such as race, class, gender, sexuality, This variable topics course will explore the significance and impact and religion, students begin to learn and apply the skills of retrieval, of various ideas and institutions; for example, transcendentalism, evaluation, analysis and interpretation of written, visual, and aural education, or religion, in American life and culture, past and evidence in the construction of well-argued narratives. (3 credits) present. Each section of the course will focus on a specific topic and/ Fall, Spring or interpretation of these elements of the American experience, individually or in combination with each other. This is a variable AMST 201 – American Studies Research Methods content course and may be repeated for credit, but students may study Fulfills a requirement in the American Studies major and minor a single topic only once. (3 credits) Fall, Spring Prerequisite: AMST 100 or consent of instructor. This course trains students in the theory and practice of American Studies AMST 420 – Senior Seminar I research methods. It focuses on collection, evaluation, analysis and Fulfills a requirement for the major, minor, or core concentration synthesis of written, aural, and visual primary sources, and the application Prerequisite: AMST 100, AMST 201, and Senior standing or consent of of interdisciplinary methodologies in creating and presenting topics of the instructor. inquiry from diverse perspectives. (3 credits) Fall, Spring In this course, students will prepare to complete their program in American Studies through a) revisiting their coursework in the AMST 301 – Junior Community Colloquium program, as well
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