Course Descriptions
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COURSE DESCRIPTIONS ACCOUNTING ACCT 330 Financial Statement Analysis ACCT 203 Three Credits Financial Accounting This course enables the student to use the information provided in financial Three Credits statements to make reasoned decisions in a variety of important business Development of basic accounting concepts. Emphasis is on the classifying, contexts. The accounting standards relevant to the intelligent interpretation of the recording, and reporting of business transactions for all forms of business statements by product, labor, and capital market participants are studied along organizations. Offered every semester. with traditional analytical techniques such as ratio analysis, trend analysis, and vertical and horizontal analysis. Offered every semester. ACCT 204 Prerequisites: ACCT 204, BUS 320 Managerial Accounting Three Credits ACCT 350 Emphasis is on generating, analyzing, and using accounting information in the Accounting Systems planning and control processes. Topics include budgets, standards, cost systems, Three Credits incremental analysis, and financial statement analysis. Offered every semester. A comprehensive presentation of the fundamentals of data origination, Prerequisite: ACCT 203 classification, control, and reporting. Various accounting systems will be analyzed with an emphasis on database management and systems analysis, ACCT 301 creation, and control. Intermediate Accounting I Prerequisite: ACCT 204 Three Credits This is the first course in a two-course sequence that is intended to provide a ACCT 401 comprehensive understanding of the concepts, principles, assumptions, and Advanced Accounting conventions that are used for classifying, recording, and reporting economic Three Credits transactions for a business entity. Offered every fall. A study in detail of partnerships, business combinations and consolidations. Prerequisite: ACCT 204 or permission of instructor Specialized topics of consolidated financial statements including asset and inventory transfers and foreign currency are covered. Offered every fall. ACCT 302 Prerequisite: ACCT 302 Intermediate Accounting II Three Credits ACCT 402 This is the second course in a two-course sequence that is intended to provide Auditing a comprehensive understanding of the concepts, principles, assumptions, and Three Credits conventions that are used for classifying, recording, and reporting economic Standards and procedures currently used by independent public accountants in transactions for a business entity. Offered every spring. examining financial statements and their application in report preparation. The Prerequisite: ACCT 301 or permission of instructor ethical and legal responsibilities of the accountant are reviewed. Prerequisite: ACCT 302 ACCT 303 Accounting Theory and Practice ACCT 403 Three Credits Tax I This course is intended to provide an understanding of items that present Three Credits measurement and reporting problems for the accountant. It will also discuss This course is designed to provide students with a basic understanding of the current issues that the accounting profession is attempting to establish and fundamentals of federal income tax law. The course emphasizes individual guidelines for their measurement and reporting. taxation but also provides an introduction to corporate and partnership taxation. Prerequisite: ACCT 302 The course is intended for students who need some technical knowledge of tax law, as well as for those students who wish to pursue further tax law education. ACCT 310 Offered every fall. Cost Accounting Prerequisite: ACCT 301 or permission of instructor Three Credits An intensive study of the structure of various cost accounting systems. ACCT 404 Techniques of income determination for manufacturing enterprises are explored. Tax II Attention is given to how standards can be applied in accounting to provide Three Credits useful information for planning and controlling the cost of direct labor, materials, Advanced topics in individual as well as corporation and partnership tax are and manufacturing overhead costs. Offered every semester. covered. Emphasis is on tax planning aspects of operation, distribution, and Prerequisite: ACCT 204 liquidation of corporations and partnerships. The United States tax administration system and techniques of tax research are explored as they relate to the three ACCT 311 phases of a CPA’s tax practice: tax return preparation, tax advice and planning, Information for Decision Making and Control and tax advocacy. Offered every spring. Three Credits Prerequisite: ACCT 403 Examines the measurement and management of product costs, emphasizing the principles of cost systems design. Use of information generated by product ACCT 405 costing systems for performance measurement and for strategic decisions on Advanced Auditing pricing, product mix, process technology, and product design are explored. Three Credits Also covers in-depth evaluations of capital expansions, make-versus-buy, and This course examines the control and security of accounting information systems operate-versus-close decisions. from an auditing perspective. Objectives include understanding the basics of Prerequisite: ACCT 310 or permission of instructor how computing systems operate and the risk associated with those systems, types of physical and logical security controls, an auditor’s objective of performing Course Descriptions 205 an audit of a computerized information system, and other areas of technological ethnic contributions to the American scene. Consideration will also be given to importance. Offered every spring. a study of factors producing the megalopolis, the city, and smaller communities. Prerequisite: ACCT 402 Offered when there is sufficient student interest. (Fulfills Core/LS Social Science requirement.) ACCT 451 Government and Not-For-Profit Accounting ANTH 232 Three Credits Religion and Culture Examines accounting and reporting concepts and issues for non-business Three Credits LA organizations. Accounting issues that are unique to these entities are emphasized Dual listed as REST 232 (such as non-exchange transactions and lack of ownership interest). Accounting A dimension of cultural anthropology, with focus on religion as a cultural and reporting for state and local governments (determined by the GASB), universal. The study of cultural differences and determinants suggests new charitable organizations (determined by the FASB) and the Federal government understandings of religious differences and functions in the human family. (determined by the FASAB) are included. Offered when there is sufficient student interest. Prerequisites: Junior status, ACCT 301 (Fulfills Core/LS Social Science requirement OR Core/LS Philosophy/Religious Studies requirement.) ACCT 477 Current Issues in Accounting ANTH 233 Three Credits Native Americans An integrative course required of all senior accounting majors that will examine Three Credits LA various issues selected by the instructor(s). These issues will be addressed by A study of pre-Columbian Native American civilizations. Post-Columbian the interpretation and application of generally accepted accounting principles. Native American groups will be studied cross-culturally, with emphasis on the Specific emphasis will be placed on the ethical considerations of these issues family: social, political, and economic structure of the group; religions; and the and principles. arts. Consideration will also be given to the contributions by Native Americans Prerequisites: Senior status; ACCT 302, 403 to American modern society. (Fulfills Core/LS Social Science requirement.) ANTHROPOLOGY ARABIC ANTH 101 Introduction to Physical Anthropology ARAB 101-102 Three Credits LA Elementary Arabic I & II Physical anthropology. An investigation of human ancestors and continual Three Credits each LA human physical evolution to modern times. Emphasis is placed on human’s early An introduction to Modern Standard Arabic, the form used in public discourse chronology during the Paleolithic, Neolithic, and Near Eastern periods. throughout the Arab world. Writing in the Arabic script, intensive pronunciation (Fulfills Core/LS Natural Science requirement.) practice, conversational vocabulary, reading unaccented texts. Homework includes mandatory audio and video practice. Through the language study, the ANTH 102 student is introduced to the Arabic culture. Two weekly one-hour sessions of Introduction to Cultural Anthropology audio and video practice in the Language Center are strongly encouraged. Closed Three Credits LA to heritage speakers and students from countries where Arabic is commonly Ethnology. An introduction to the nature, uniformity, and diversity of cultures spoken. Offered annually. through an exploration of people in different times and regions. Topics include: the family, economics, political systems, religion, social stratification, and art ARAB 105-106 and crafts. Intermediate Arabic I & II (Fulfills Core/LS Social Science requirement. Does not fulfill Core/LS Natural Three Credits each LA Science requirement.) A continuation of the Elementary course. The elements of basic Arabic are consolidated with further practice in listening comprehension, speaking, reading, ANTH 120 and writing. Homework includes mandatory audio and video practice through the An Introduction to Archaeology Language Center. All language study will be grounded in the context of the Arab Three Credits LA culture and with an awareness of the various local dialects in the Arab world. Two A study of how archaeological