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AAST 420: Asian American Women:The Social Construction of Gender
3.00 Credits
University of Maryland-Global Campus
Also offered as WMST420. Not open to students who have completed WMST420. Credit will be granted for only one of the following: AAST420 or WMST420. Examines the intersection of gender, race and class as it relates to Asian American women in the United States; how institutionalized cultural and social statuses of gender, race, ethnicity and social class produce and reproduce inequality in the lives of Asian American women.
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AAST 424: Sociology of Race Relations
3.00 Credits
University of Maryland-Global Campus
Prerequisite: Six credits in sociology or permission of department. Also offered as SOCY424. Not open to students who have completed SOCY424. Credit will be granted for only one of the following: AAST424 or SOCY424. Analysis of race-related issues, with a primary focus on American society. The historical emergence, development, and institutionalization of racism; the impact of racism on its victims; and racially based conflict.
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AAST 424 - Sociology of Race Relations
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AAST 498: Advanced Topics in Asian American Studies
3.00 Credits
University of Maryland-Global Campus
Repeatable to 6 credits if content differs. Advanced study of the cultural and historical antecedents of contemporary Asian American society. Emphasis on the social, political, economic, and behavioral factors affecting Asian Americans and their communities.
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AAST 498 - Advanced Topics in Asian American Studies
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AAST 499: Senior Thesis
3.00 Credits
University of Maryland-Global Campus
Prerequisite: AAST200; AAST201; permission of department. For AAST majors only. Repeatable to 6 credits if content differs. Under the supervision of faculty, research regarding a specific topic of the Asian American experience will be completed.
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AAST 499 - Senior Thesis
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ACCT 220: Principles of Accounting I
3.00 Credits
University of Maryland-Global Campus
An introduction to the basic theory and techniques of contemporary financial accounting. Topics include the accounting cycle and the preparation of financial statements for single-owner business organizations that operate as service companies or merchandisers. Students may receive credit for only one of the following courses: ACCT 220 or BMGT 220.
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ACCT 220 - Principles of Accounting I
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ACCT 221: Principles of Accounting II
3.00 Credits
University of Maryland-Global Campus
Prerequisite: ACCT 220. Continuation of the study of financial accounting (emphasizing accounting for liabilities, equity, and corporate forms of ownership), followed by an introduction to managerial accounting. Topics include responsibility accounting, budgets, cost control, and standard costing procedures and variances. Emphasis is on management reporting. Students may receive credit for only one of the following courses: ACCT 221, ACCT 301, BMGT 221, MGMT 301, or MGST 301.
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ACCT 301: Accounting for Nonaccounting Managers
3.00 Credits
University of Maryland-Global Campus
(May not be applied toward a major or minor in accounting.) A survey of principles of accounting relevant in making managerial decisions on the basis of accounting information. Topics include internal controls, financial planning and reporting, analysis of financial statements, and elements of managerial cost accounting and budgeting. Students may receive credit for only one of the following courses: ACCT 221, ACCT 301, BMGT 221, MGMT 301, or MGST 301.
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ACCT 301 - Accounting for Nonaccounting Managers
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ACCT 310: Intermediate Accounting I
3.00 Credits
University of Maryland-Global Campus
(Students should be cautious about enrolling in ACCT 310 or ACCT 311. These are professional courses requiring intensive study and analysis and are not to be undertaken casually. Students who have not taken ACCT 221 within the last two years may have difficulty.) Prerequisites: BMGT 110 (or at least two years of business or management experience) and ACCT 221. A comprehensive analysis of financial accounting topics involved in preparing financial statements and in external reporting. Students may receive credit for only one of the following courses: ACCT 310 or BMGT 310.
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ACCT 310 - Intermediate Accounting I
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ACCT 311: Intermediate Accounting II
3.00 Credits
University of Maryland-Global Campus
(A continuation of ACCT 310. Students should be cautious about enrolling in ACCT 310 or ACCT 311. These are professional courses requiring intensive study and analysis and are not to be undertaken casually. Students who have not taken ACCT 310 within the last two years may have difficulty.) Prerequisite: ACCT 310. A comprehensive analysis of financial accounting topics, including preparation of financial statements and external reports. Students may receive credit for only one of the following courses: ACCT 311 or BMGT 311.
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ACCT 311 - Intermediate Accounting II
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ACCT 321: Cost Accounting
3.00 Credits
University of Maryland-Global Campus
Prerequisites: BMGT 110 (or at least two years of business or management experience) and ACCT 221. A study of the basic concepts of determining, setting, and analyzing costs for purposes of managerial planning and control. Emphasis is on the role of the accountant in the management of organizations and in the analysis of cost behavior, standard costing, budgeting, responsibility accounting, and costs that are relevant for making decisions. Various techniques are used to study cost and managerial accounting concepts; these may include the use of problem sets, case studies, computer applications, and other materials. Students may receive credit for only one of the following courses: ACCT 321 or BMGT 321.
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ACCT 321 - Cost Accounting
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