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ACCOUNTING ACCT 101 Financial Accounting Designed to Introduce All Business Students to the Field of Accounting, the Course ACCOUNTING Designed to introduce all business students to the field of accounting, the course covers the fundamental principles of accounting, highlighting balance sheet and income statement presentation. Primary emphasis on accounting as a source of financial information, with procedural Financial ACCT 101 details kept to a minimum. Prerequisites: Accounting Undergraduate level ACCT 101 Minimum Grade of D or Undergraduate level ACCT 101 Minimum Grade of TR or Undergraduate level ACCX 111 Minimum Grade of D or Undergraduate level ACCX 111 Minimum Grade of TR Credit hours; 3.000 Schedule Type: Lecture Objective analysis and interpretation of accounting information. Use of accounting information as a basis for planning, control and managerial decisions.Prerequisites: Undergraduate level ACCT 101 Minimum Grade of D or Managerial ACCT 102 Undergraduate level ACCT 101 Minimum Grade of TR or Accounting Undergraduate level ACCX 111 Minimum Grade of D or Undergraduate level ACCX 111 Minimum Grade of TR Credit hours: 3.000 Schedule Type: Lecture This course introduces students to accounting and financial skills necessary for entrepreneurial ventures. Fundamental accounting concepts include understanding financial statements and performing basic financial statement ratio analysis. Managerial accounting concepts useful in management decision-making will be introduced Entrepreneeuria ACCT 120 including the preparation of operating and capital budgets l Accounting and cost-volume-profit (break-even) analysis. The course also addresses objectives of financing, internal and external sources of financing, forms of financing, short- term vs. long-term financing, role of stock exchanges, Islamic financing, defining working capital, and managing of working capital. Credit hours: 3 Schedule Type: Lecture This is a transfer equivalency Credit hours: 3.000 Transfer ACCT 198 Course Attributes: Writing Accounting Intensive An in-depth study of basic accounting principles and theory followed by a detailed analysis of cash, receivables Intermediate and investments (including the related revenue and ACCT 203 Accounting I expense transactions). Text supplemented with the Credit hours:3.000 current rulings of the AICPA. Schedule Type: By Prerequisites: ACCT 101 Minimum Grade of D Appointment Continues the analysis of a company's balance sheet with Intermediate a study of inventories, fixed assets and liabilities. Text Credit hours:3.000 ACCT 204 Accounting II supplemented by current rulings of the AICPA. Schedule Types: By Prerequisites: ACCT 203 Minimum Grade of D Appointment This course will enable students to study topics such as corporate entities, cash flow statements, pensions and Accounting leases; along with other material not covered in previous ACCT 303 Theory and accounting courses. Credit hours: 3.000 Practice Prerequisites: ACCT 203 Minimum Grade of D or ACCT Schedule Types: By 204 Minimum Grade of D Appointment Credit hours: 3.000 ACCT 309 Federal Taxes I Schedule Types: By Appointment - Lecture This course includes study of job order, process and standard cost systems; cost-volume-profit analysis; absorption versus direct costing; inventory-control systems, including EOQ and JIT systems concepts; Cost relevant costing in decision making; time value of money ACCT 316 Accounting I concepts; and capital-budgeting theory and application. Prerequisites: ACCT 203 Minimum Grade of D or Undergraduate level ACCT 203AC Minimum Grade of D Credit hours: 3.000 Schedule Types: Lecture An in-depth coverage of business taxes. Emphasis is placed on partnership, corporation and sub-corporations. Business Taxes- ACCT 325 Pennsylvania, New Jersey and Delaware tax laws will be State and Feder examined. Prerequisites: ACCT 309 Credit hours: 3.000 Minimum Grade of D Schedule Types: Lecture Principles, standards and procedures of auditing. Emphasis upon the public accounting profession, its current ACCT 409 Auditing pronouncements, practices and problems. Credit hours: 3.000 Prerequisites: ACCT 204 Minimum Grade of D Schedule Types: Lecture This course includes study of business combinations and consolidated financial-statement preparation, foreign subsidiary operations, foreign transactions, and Advanced government and not-for-profit industry accounting. The ACCT 412 Accounting text is supplemented with current rulings of the AICPA. 3.000 Credit hours Prerequisites: ACCT 303 Minimum Grade of D Credit hours:3.000 Schedule Types: Lecture AMERICAN DIVERSITY Transfer This is a transfer equivalency Credit hours:3.000 ADIV 198 American Course Attributes:Writing Diversity Intensive This course examines pervasive issues of difference and inequality in the U.S. through the lens of social service and nonprofit organizations. Students will learn about major American social movements, what cultural values cause and seek to remedy them (and how), and will American Social ADIV 200 research a social justice cause of their choosing. Students Justice will apply course concepts by volunteering at a social justice nonprofit; students should expect to contribute out-of-class time to developing a relationship with this Credit hours: 3.000 organization. Transportation is not necessary. Schedule Types: Lecture Prerequisites: DBTU 114, WRIT 101/101G Course Attributes: American Diversity How do individual American voices influence and interact with American culture? Students in this course explore the development of key issues in American identity and culture through individual expressions such as memoir, Defining ADIV 201 song, fiction, film, photography, and poetry. By examining American Voices ideas and products of influential and diverse American Credit hours: 3.000 thinkers from a variety of disciplines, this course Schedule Types: Lecture approaches American culture from a multivocal, Course Attributes: American multimodal perspective. Diversity This course examines cultural and social issues surrounding immigration in the U.S., in the past and present. Students will analyze historical, literary, and cultural texts of immigrants and immigration and navigate multiple perspectives on related issues like assimilation Immigrant ADIV 202 and acculturation, race and xenophobia, language and America culture, and ethnic experience. Students will develop their Confidence competency by using reasoning and Credit hours: 3.000 evidence to challenge arguments and reach conclusions Schedule Types: Lecture about immigration and American diversity. Course Attributes: American Diversity This course explores diversity in America through the political and cultural legacy of Thomas Jefferson. Jefferson’s approach to democracy, particularly perspectives on freedom, nationality, culture, and race, have shaped the current American landscape. Students Thms Jeff in a examine Jefferson’s legacy through close analysis of ADIV 203 Diverse America historical texts, as well as through analysis of contemporary representations of these texts and of Jefferson himself. Students will identify how Jefferson’s perspectives on individual rights and freedom inform cultural values that permeate American institutions, particularly surrounding issues of difference and Credit hours:3.000 inequality. Schedule Types: Lecture Red and Blue America: Political Subcultures in the U.S. surveys the diversity of current political identities in the United States and traces their origins. Beginning with an examination of the dividing lines between liberal and conservative viewpoints, students consider the historical Red and Blue ADIV 204 and political forces that created this central division and America how it shapes today's political landscape. The course then reviews the various political subcultures to both the left and the right of the mainstream parties to assess their Credit hours: 3.000 role in American culture and politics. Schedule Types: Lecture Prerequisites: DBTU-114, WRIT-101/101G Course Attributes: American Diversity This course focuses on recent developments in gender scholarship in a U.S. context. It examines how gender has been conceptualized and analyzed, historically and in the present day. Topics considered may include the formation Gender & of masculinities and femininities, the intersections ADIV 206 Diversity in between gender, sexual orientation, class, race, age and Credit hours:3.000 the US place, and the significance of gender in personal and Schedule Types: Lecture professional contexts. Readings are drawn from a variety Course Attributes: American of disciplines depending on the instructor. Diversity, Junior Seminar Course, Writing Intensive This course explores African Americans? struggle for freedom and equality in American society. It examines the social,economic, political and cultural realms of African The African American life with some exploration of cultural origins in ADIV 210 Amer. West Africa. Students read in primary sources and use Credit hours: 3.000 Experience literary evidence in an interdisciplinary effort to Schedule Types: Lecture understand the past and explore contemporary issues in Course Attributes: American American society. Diversity, Writing Intensive This course explores American life, past and present, from the experiences and perspectives of African Americans. We will examine African Americans' struggles for equity in U.S. society and how their encounters with different forms of discrimination and exclusion fit into broader narratives of oppression and civil rights in the U.S. In addition to considering how African American African communities have responded to and resisted
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