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Course Descriptions Course Descriptions ACCOUNTING ACCTG 201 – Accounting I: Financial A study of the fundamentals of accounting, with an emphasis on the use of economic data in the decision-making process. Topics covered include: forms of business organizations, financing options, and financial statement analysis. The ability to analyze financial statements is the over- all goal of this course. Topics include inventory, property (plant and equipment/natural resourc- es/intangibles), liabilities, stockholder equity, investments, statement of cash flows. (3 credits) Fall, Spring ACCTG 202 – Accounting II: Managerial Prerequisite: ACCTG 201 Continuation of ACCTG 201(101), with an emphasis on the application of accounting principles to specific problem areas in managerial accounting as well as accounting for manufacturing operations, and cost-volume-profit analysis. (3 credits) Fall ACCTG 204 – Cost Accounting Prerequisite: ACCTG 202 or consent of instructor Emphasizes basic concepts involving cost accumulation, costs for planning and control, and cost- based decision analysis. Covers job order, process and standard costs, as well as an introduction to cost-volume-profit analysis and relevant costs. (3 credits) Fall ACCTG 304 – Intermediate Accounting I Prerequisite: ACCTG 201 A deeper study of financial accounting principles, technical principles, and procedures of financial accounting. Topics include accounting principles and professional practice; information process- ing and the accounting cycle; revenue and expense recognition: income measurement and report- ing; financial statements and additional disclosures; future and present values of cash flows; cash and short-term investments; receivables; inventories; cost and flow assumptions; inventories; special valuation methods; plant assets; depreciation; intangible assets. (3 credits) Fall ACCTG 305 – Intermediate Accounting II Prerequisite: ACCTG 304 or consent of instructor Topics include long-term investments; long-term debt; contributed capital, retained earnings; dividends; current liabilities and contingencies, other elements of stockholder equity; treasury stock and EPS. (3 credits) Spring ACCTG 307 – Accounting Information Systems Roger Williams University Catalog 2012-2013 Prerequisites: ACCTG 202, CIS 101, CIS 102 Study and use of computerized general ledger, receivables, payables, payroll, and inventory sys- tems. Topics include the examination of a variety of system design, implementation and control issues faced by contemporary business organizations. (3 credits) Fall ACCTG 308 – Federal Income Tax I: Individual Prerequisite: ACCTG 202 Introduction to and survey of the Federal tax laws and the Federal revenue system as they apply to individual taxpayers. Topics include calculation of gross income, exclusions, deductions, cred- its, and computations. (3 credits) ACCTG 309 – Federal Income Tax II: Partnerships and Corporations Prerequisite: ACCTG 308 Applies concepts and skills of the first semester to the special problems involved in business tax returns. Topics include capital gains taxation, partnership, corporate, and specially taxed corpo- rations. Introduction to “hands-on” tax research in the library. Students complete complex tax Roger Williams University Catalog 2012-2013 returns. (3 credits) Spring 345 Course Descriptions American Studies ACCTG 405 – Auditing that surround us constantly as texts for consideration over the course of the semester. (3 credits) Prerequisite: ACCTG 305 Special Offering Examines auditing theory and real-world practice. Topics include generally accepted auditing standards, internal control, statistical sampling, as well as audit objectives, reporting and proce- AMST 315 – Television in American Culture dures. (3 credits) Spring Fulfills a course requirement in the American Studies Core Concentration This course will explore the history of television and the impact of television on American histo- ACCTG 406 – Advanced Accounting ry as well as its presence and significance in American life and culture. The development of tele- Prerequisite: ACCTG 305 vision as a mass medium, its content and its reception by various audiences will be considered. Coverage of accounting for partnerships; introduction of the concepts of non-profit account- There will also be some consideration of the television itself as a significant object in American ing, including governmental, schools, and other forms; fiduciary situations; business segments; life. (3 credits) Special Offering installment sales; consignments; troubled debt restructuring; and corporate dissolutions. (3 credits) Fall AMST 318 – Movies and Moviegoing in American Culture Fulfills a course requirement in the American Studies Core Concentration ACCTG 430 – Special Topics in Accounting An examination of movies and the process of moviegoing in American life historically and in Prerequisite: Consent of instructor Selected topics in areas chosen by students in consultation with their instructor. This experience the present. This course will consider the way the United States has been and is currently being is intended to provide an advanced level of course work or research in accounting. (3 credits) portrayed, to Americans as well as those outside the country, on film. A variety of genres will be Special Offering considered as we endeavor to understand the way our culture is portrayed and the significance of this portrayal in American history and its impact on contemporary life and culture. (3 credits) ACCTG 469 Accounting Coop Special Offering Prerequisites: Senior standing in accounting and consent of instructor Designed to grant academic credit to students who work on a part-time basis in selected posi- AMST 327 – The American Mind tions, usually without financial remuneration. Students may select from a wide variety of posi- Fulfills a course requirement in the American Studies Core Concentration tions offered at local businesses, accounting firms, consulting firms, non-profit organizations, This course will explore the impact of influential ideas and schools of thought on American and government agencies. By arrangement culture and society. Individual writings by American thinkers as well as best-sellers may be exam- ined in order to assess the historic continuity of key ideas and beliefs for American life. Both AMERICAN STUDIES ideas themselves and their social impacts will be considered. (3 credits) Special Offering AMST 100 – Introduction to the American Experience AMST 331 – Culture and Gender Fulfills a course requirement in the American Studies Core Concentration Fulfills a course requirement in the American Studies Core Concentration This course will consider the American experience in its various forms, both past and present A cross-cultural analysis of gender expectations as these are articulated in different human with an eye toward understanding the impact of the American diversity on individual members societies. Focuses on the various views of human nature that organize social practices and the of the community as well as the community’s impact on American life itself. It will consider resulting differences in adult male/female relationships and in the assignment of temperament, the American experience, taking into account both the diversifying and unifying aspects of the activities, functions, status, and power. (3 credits) Special Offering culture. This course will also offer an introduction to the American Studies content, theory and methodology, with particular emphasis on the interdisciplinary nature of the field. (3 credits) AMST 333: House and Home in America Fall, Spring Fulfills a course requirement in the American Studies Core Concentration Roger Williams University Catalog 2012-2013 American culture expresses beliefs and customs through the communities and shelters it creates. AMST 310 – Varieties of Religious Experience The suburban house and the suburb itself have become the archetypal symbols of the American Fulfills a course requirement in the American Studies Core Concentration Dream. Students gain insight into the relationship between their own beliefs/values about the Examines religious diversity within the United States and the variety of ways in which particular shelters and communities they inhabit, and of how the American “Dream House” arises through religious orientations affect the behavior and personality of their adherents. Emphasizes spiritual synthesis of ideas from other cultures across time. (3 credits) Alternate Years accounts and autobiographies as case studies for analyzing the influence of religion on ethnic and personal identities as well as on political and social behavior. (3 credits) Special Offering AMST 334 – Urban America AMST 314 – Popular Culture Fulfills a course requirement in the American Studies Core Concentration Fulfills a course requirement in the American Studies Core Concentration Urban America seeks to explore the relationship between culture and environment. Unlike New This course will explore the content and study of American Popular Culture. The focus will be England, this course directs our attention to a specific type of environment, rather than to a primarily on contemporary culture, but some reading and discussion will consider the popular region of the country. Since at least the days of Thomas Jefferson, Americans have had a love- culture of the past and speculate on the popular culture of the future as well. We will consider hate relationship with cities. Urban America explores this ambiguous attitude. It develops an production,
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