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Course Criteria
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3.00 Credits
An examination of personal liberties guaranteed by the United States Constitution, including freedom of speech, religion, assembly, petition, the rights of privacy, and the right against age, sex, race, or economic discrimination.
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3.00 Credits
An examination of black political movements, participation of African-Americans in the American political system, particularly the electoral process, the power structure in African- American communities. Prerequisite: POLS 1101 or PSC 200
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3.00 Credits
A study of the ideas, institutional practices, values, and ideologies embraced by African- Americans. The course incorporates the philosophies and tactics of accommodation, integration, and separation. Prerequisite: HIST 3301 or HIS 308, or permission of the instructor
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3.00 Credits
A study of major themes in the history of Africa prior to 1800: the African physical environment, early civilizations and state formation, the spread of Islam, the slave trade, the beginning of European colonization, and significant cultural developments.
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3.00 Credits
A study of major themes in the history of Africa since 1800: major cultural developments, colonial rule, African nationalism and independence, and global Africa.
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3.00 Credits
An introduction to accounting theory underlying financial statements. There is an emphasis on the study of accounting principles and ethics relating to the recording and presentation of cash, receivables, and the investment in productive resources such as inventories, property, plant and equipment. Computer aided instruction will be utilized wherever applicable. Prerequisites: ACCT 2102
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3.00 Credits
A course that is a continuation of ACCT 3111. The topics covered include liabilities, contingencies, stockholders' equity, dilutive securities, earnings per share, investments, revenue recognition, income taxes, pensions, post-retirement benefits, leases, accounting changes, error correction, cash flows, financial statement analysis, and full disclosure. Computer assisted instruction will be utilized wherever applicable. Prerequisite: ACCT 3111
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3.00 Credits
An analysis of the federal income tax law and its application to individuals. The course includes extensive practical problems, including the preparation of returns. Computer assisted instruction will be utilized. Prerequisite: ACCT 2102
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3.00 Credits
A continuation of the study of the Internal Revenue Code begun in Federal Income Taxation of Individuals and a survey of the income tax treatment of corporations and shareholder, partnerships and partners, S corporations, and other taxable entities. The course includes a limited coverage of tax research techniques. Prerequisite: ACCT 3113
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3.00 Credits
A course that furthers the knowledge gained in the fundamental managerial accounting course. This course emphasizes the use of basic cost accounting theory and concepts for cost accumulation and usage under job order, process, and activity-based costing systems, as well as budgeting and standard costing in a manufacturing environment. It also covers control and analysis of materials, labor and manufacturing overheads, and well as cost control and accumulation in a service environment. Prerequisite: ACCT 2102
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