Undergraduate Courses ACCOUNTING (ACCT. BLAW) .................... ... ............................. 102 ANTHROPOLOGY (ANTH) ........................... ............................. 104 ART HISTORY (AH) . ......... .. ...................................... ......... 106 ARTS AND SCIENCES (ASC) . ........... ....................................... 107 ART STUDIO (AS) ......... ..................................................... 107 BIOLOGY (BIOL) ................................................................. 107 CHEMISTRY (CHEM) ..................................... ........................ 111 COMMUNICATIONS (COMM) ....................................................... 113 COMMUNICATION STUDIES (COMS) ..................... ........................... 114 COMPUTER SCIENCE (CSCI) ........................ .............................. 115 CRIMINAL JUSTICE (CJ) ......... .......................................... ..... 117 EARTH AND SPACE SCIENCE (ESSC) ................................................ 119 ECONOMICS (EC) ............................................................... 120 EDUCATION (ED) ................................................................ 122 ENGINEERING (ENGR, CHE, CE, EE, ME) ................................. ............ 124 ENGLISH (ENGL) ................................................................ 129 ENVIRONMENTAL SCIENCE (ENVR) ................................................. 132 GOVERNMENT AND POLITICS (GP, IR) ............................................... 134 HEALTH PROFESSIONS EXPERIENCES (HPE) .......................................... 137 HISTORY (HIST) ................................................................. 137 HOSPITALITY MANAGEMENT (HM) .................................................. 139 HUMANITIES (HUM) ......................................... ................... 141 MANAGEMENT (FIN, MGT, MHR, MIS, MKT, SBAH, SMGT) ................................ 143 MATHEMATICS (MATH) ........................................................... 149 MILITARY SCIENCE (MS) .......................................................... 151 MODERN LANGUAGES (FREN, GRMN, ITAL, JAPN, SPAN, ML) ............................ 152 MUSIC (MUS) .................................................................. 155 MUSIC STUDIO (MSTU) ........................................................... 155 NURSING (NURS) ............................................................... 155 PHILOSOPHY AND RELIGION (PHIL) ................................................. 157 PHYSICAL EDUCATION (PE) ....................................................... 158 PHYSICS (PHYS) ................................................................ 158 POLITICAL ECONOMY (PECO) .................. ............................... ... 161 PSYCHOLOGY (PSY) ............................................................. 161 READING (READING) ............................................................. 163 SCIENCE (SCI) .... ............................................................. 163 SOCIAL WORK (SW) ...................... ....................................... 164 SOCIOLOGY (SOC) .............................. ............................... 166 WOMEN'S STUDIES (WS) ..................................... ................... 167 ACCOUNTING ACCT 314 ADVANCED MANAGERIAL ACCOUNTING An examination of the accountant' role in developing co t analy es All 300- and 400-Level courses require at Least junior standing. for management decision is conducted in the areas of capital invest­ ment, perform ance evaluation, product pricing, intra-company trans­ ACCT 204 FINANCIAL ACCOUNTING fer pricing, etc. Student are also exposed to cost al location in more This course is designed to provide tudents with fundamental expo­ detail. In addition, students are introduced to the behavioral implica­ sure to the steps in the accounting cycle leading up to the preparation ti ons of accounting systems. This course in volves extensive use of and analysi of fin ancial statements. An emphasis will be pl aced on spreadsheet programs. Prerequi site: ACCT 204-205, EC 251 . 3 the accounting theory and practice a it falls .,.:,ithitJ the framework of emester hours Generally Accepted Accounting Principles ~ GAAP). In addition, the ACCT 330 ACCOUNTING INFORMATION SYSTEMS student will be made aware of the opportunities within the account­ The course examines the systems fo r coll ecting and processing ing profession and the organizations that influence and contribute to informati on used in fi nancial reporting and in planning, decision it body of knowledge. Finall y, ethical issues confronted by the maki ng, and control in bu iness organi zati ons. Issues examined accountant will also be introduced and discussed. ·Prerequisite: include the nature and purpose of an accounti ng information system Second emester freshman standing. 3 semester hours (AIS), capture and deli very of relevant in formati on, internal controls ACCT 205 MANAGERIAL ACCOUNTING related to an AIS, and de ign, development, and aud iting of an AJS . Manageri al accounting focuses on the uses of accounting data inter­ These topics will be supported by hands-on computer experience nally by managers in directing the affair of business and nonbusi­ with spread heet and general ledger applicati ons. Business Works ness organi zations. Cost concepts, systems, and procedures directed General Ledger package is used. Prerequisites: ACCT 204- 205, toward job order costing, cost behavior, cost allocation, short- and MIS 180 or CSCI I 0 I. 3 seme ter hours long-term budgeting, the time value of money and present value ACCT 400 TAXATION FOR THE BUSINESS MANAGER analysis, fo recasted fi nancial statements, the contribution approach A study of selected fundamental tax areas in the indiv idual, partner­ to break-even analysis, standard costing, relevant costing, and state­ ship and corporate framework. Empha is is pl aced on major i ues ment of ca h fl ows. Emphasis is pl aced on the analys is of informa­ which would likely be encountered with some regul arity in most tion and interpretation of data within the framework of a manufac­ business operation. The importance of tax planning in the manage­ turing concern . However, the use of accounting informati on by the ment process and the value of research is also stres ed. This is a service industry and not-for-profit sector is also discussed. Finally, required course for crimin al justi ce students in the certi ficate in tudents are al o introduced to the Institute of Management accounting program. Prerequisite: ACCT 204-205, or ACCT 304. 3 Accountant (IMA) Code of Professional Conduct, and selected semester hours homework assignments will address ethical situations confronted by the management accountant. Computer are used in this and in other ACCT 401 ACCOUNTING AND TAXATION- selected accounting courses. Prerequisite: Sophomore standing. IMPLICATIONS IN THE SPORTS INDUSTRY Corequisite: MIS 180 or CSCI I 0 I. 3 semester hours This course is designed to explore selected accounting and tax issues particul arly common to th e sport industry. Topi cs include the ACCT 304 CASE STUDIES IN FINANCIAL REPORTING accounting and tax treatment of lea es, television rights, intangible AND ANALYSIS assets, and deferred compensation contracts. In addition, franchi se This cour e involves a fundamental study of selected topics in corpo­ accounting valuati on measures are discussed along with related rate reporting using a case method approach. The cases will focus on party transaction and a variety of contingencies. ln this area, con­ the analysis and interpretation of fi nancial information with particul ar fli cts of interest and ethical matters surrounding bargain ing issues attention to issues involving misrepresentation and fraudulent report­ and pl ayer ' contract are di scu ed. Further, becau e this indu try is ing. Outside speakers from such organizations as the FBI, llA characteri zed by a large volume of transactions with signifi cant (Institute of Internal Auditors), and CFES (Certified Fraud Examiners) amounts of cash changing hands, students will examine budgeting will inform students on the use of accounting information in the inves­ procedures and intern al controls pertinent to the sports franchi se. tigation of white collar crime. Students will also work problems using Finally, the course al so di scus es two controversial areas pertaining spreadsheet software and general ledger packages. This course is to amateur sports: the tax con equences of athletic scholarships to designed for non-accounting major and is a required course for crim­ the granting institution and th e scholarship-recipient and the status inal justice students in the certificate in accounting program. of contributions and similar payments to amateur athletic organi za­ Prerequisite: ACCT 204. 3 semester hours tions. Prerequisite: ACCT 204-205. 3 semester hours ACCT 308 INTERMEDIATE ACCOUNTING I ACCT 402 ADVANCED ACCOUNTING CONCEPTS An in-depth study of current accounting theory and current practices This cour e is designed to fa miliarize the student with selected as they relate to the preparation of corporate fi nancial statements. advanced topics in fin ancial accounting. The major areas covered Emphasis is given to developing an understanding of the theoretical are governmental and not-for-profit accounting, accounting for fo r­ foundations of modem corporate reporting. A considerable amount of eign currency transacti ons and fo reign currency financial statement time is spent