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Course Criteria
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3.00 Credits
3 hours A study of the elements of accounting, the balance sheet, income statement, principles of double entry accounting, the process of closing books, and depreciation methods. (Fall)
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3.00 Credits
3 hours A continuation of Financial Accounting, with the emphasis on various entity capital structures, analysis and interpretation of financial statements, statement of cash flows, present value concepts, and introduction to cost accounting. (Spring)
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3.00 Credits
3 hours The first of two in-depth financial accounting courses. The conceptual framework, critical analysis of generally accepted accounting principles, and applications are stressed. Topics include the balance sheet, income statement, the statement of cash flows debt financing, equity financing, earnings per share, and accounting changes and error correction. Prerequisites: EC 204, AC 206, BA 224.(Fall)
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3.00 Credits
3 hours The second of two in-depth financial accounting courses. Continued in-depth analysis of generally accepted accounting principles and related applications are emphasized. Topics include the earnings management, revenue cycle, revenue recognition, inventory and cost of goods sold, non-current operating assets, investments, leases, income taxes, pensions, other payroll topics, derivatives, contingencies, etc. Prerequisites: AC 305.(Spring)
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3.00 Credits
3 hours The study of standard costing, cash budgeting, process costing, job order costing and their applications to the management decision process. Prerequisite: AC 206, BA 224. (Fall, even years)
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3.00 Credits
3 hours The study of individual income tax theory, planning and application. Prerequisites: EC 204, AC 206, BA 224. (Fall, odd years)
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3.00 Credits
3 hours The concept of accounting information systems refers to all accounting procedures designed and implemented to ensure that transactions are properly recorded, processed, and disclosed. This course will use the case method of instruction to assist student skill development in evaluation and construction of accounting systems through application of the systems approach. Basic systems concepts and computer resources will be addressed concurrently with BA 320. Students may not receive credit for both AC 320 and BA 320. Prerequisites: AC 206, CS 100, BA 224, NG-BA 260. (Spring,)
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3.00 Credits
3 hours The following topics are included in this course: theory and application of the following concepts: materiality, risk, internal control evaluation, and audit evidence (analytical and substantive). Students will learn to evaluate the risk of financial statement assertions and choose appropriate audit procedures. Ongoing discussions include auditing standards, financial statement fraud, independence, legal liability, and ethical responsibilities. Prerequisites: AC 306, 315, and 320. (Spring, odd years)
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3.00 Credits
3 hours This course will focus on the principles and elements of design. With the components of form, line, shape, value, texture, color, space, content, and style, students will learn to develop whole, integrated compositions. Emphasis will be placed on the formal and structural elements of design in various media in order to provide a visual vocabulary for how art works are created. (Fall)
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3.00 Credits
3 hours Introduction to the design and fabrication of woven and non-woven fiber art in two and/ or three dimensions, taught from a text, slides, and studio experience. Emphasis on color, design structure, and related aesthetic values. (Spring 2008, Spring 2010)
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