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ACCT 427: Advanced Auditing
3.00 Credits
University of Maryland-Global Campus
Prerequisite: ACCT 422. An examination and a thorough study of special auditing topics. Topics include statistical sampling, information systems auditing, attestation standards, assurance services, and SEC accounting. Various techniques are used to study auditing theory and practice; 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 427 or BMGT 427.
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ACCT 436: Internal Auditing
3.00 Credits
University of Maryland-Global Campus
Prerequisite: ACCT 311. An introduction to internal auditing, its rapid growth, and its role in the modern corporation. Topics include internal auditing standards, scope, responsibilities, ethics, controls, techniques, and reporting practices. Consideration is given to the material included in the Certified Internal Auditor examination. Various techniques are used to study internal auditing theory and practice; 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 436, ACCT 498E, or BMGT 498E.
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ACCT 486A: Internship in Accounting Through Co-op
3.00 Credits
University of Maryland-Global Campus
Prerequisite: Formal admission to the Co-op program (program requirements are listed on p. 246). An opportunity to combine academic theory with new, career-related experience in accounting. At least 12 hours per week must be devoted to new tasks for a minimum of 180 hours during the Co-op session; four new tasks must be delineated in the Learning Proposal; and the course requirements must be completed. May be repeated upon approval of a new Learning Proposal that demonstrates new tasks and objectives related to accounting and that continues to advance application of academic theory in the workplace. Students may earn up to 15 credits in all internship coursework through Co-op toward a first bachelor's degree and up to 9 credits toward a second bachelor's degree. Co-op credits may not be used for general education requirements and, unless otherwise specified, no more than 6 Co-op credits may be used in the academic major and minor (combined).
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ACCT 486B: Internship in Accounting Through Co-op
6.00 Credits
University of Maryland-Global Campus
Prerequisite: Formal admission to the Co-op program (program requirements are listed on p. 246). An opportunity to combine academic theory with new, career-related experience in accounting. At least 20 hours per week must be devoted to new tasks for a total of 300 hours during the Co-op session; five to eight new tasks must be delineated in the Learning Proposal; and the course requirements must be completed. May be repeated upon approval of a new Learning Proposal that demonstrates new tasks and objectives related to accounting and that continues to advance application of academic theory in the workplace. Students may earn up to 15 credits in all internship coursework through Co-op toward a first bachelor's degree and up to 9 credits toward a second bachelor's degree. Co-op credits may not be used for general education requirements and, unless otherwise specified, no more than 6 Co-op credits may be used in the academic major and minor (combined).
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ACCT 495: Contemporary Issues in Accounting Practice
3.00 Credits
University of Maryland-Global Campus
(Intended as a final, capstone course to be taken in a student's last 15 credits.) Prerequisites: ACCT 311, 321, and 422 and BMGT 364. A study of accounting that integrates knowledge gained through previous coursework and experience and builds on that conceptual foundation through integrative analysis, practical application, and critical thinking. Emerging issues in accounting, business transactions, and financing are considered. Web accounting and business technology, accounting theory, and management techniques are used to research and analyze developing issues in the workplace. Topics include e-commerce, financial derivatives, balanced scorecards, and the changing nature of financial reporting and risk management. Students may receive credit for only one of the following courses: ACCT 495 or ACCT 498C.
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AGNR 270: Technology Training Seminar
2.00 - 3.00 Credits
University of Maryland-Global Campus
Two hours of discussion/recitation per week. For AGNR major only or by permission of department. Also offered as BSCI279. Credit will be granted for only one of the following: AGNR270 or BSCI279. A hands-on training seminar about pedagogical applications of information technology and mastery of several technical skills. Special emphasis is placed on gainfully understanding technological issues such as copyright and intellectual property, accessibility, and usability.
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AGNR 302: Introduction to Agricultural Education
2.00 Credits
University of Maryland-Global Campus
Formerly AGRI302. An overview of the job of the teacher of agriculture; examination of agricultural education programs for youth and adults.
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AGNR 311: Teaching Secondary Vocational Agriculture
3.00 Credits
University of Maryland-Global Campus
Formerly AGRI311. A comprehensive course in the work of high school departments of vocational agriculture. It emphasizes particularly placement, supervised farming programs, the organization and administration of future farmer activities, and objectives and methods in all-day instruction.
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AGNR 313: Student Teaching
5.00 Credits
University of Maryland-Global Campus
Prerequisite: Satisfactory academic average and permission of department. Formerly AGRI313. Full-time student teaching in an off-campus student teaching center under an approved supervising teacher of agriculture, participating experience in all aspects of the work of a teacher of agriculture.
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AGNR 315: Student Teaching
1.00 - 4.00 Credits
University of Maryland-Global Campus
Prerequisite: Satisfactory academic average and permission of department. Formerly AGRI315. Full-time observation and participation in work of teacher of agriculture in off-campus student teaching center. Provides students opportunity to gain experience in the summer program of work, to participate in opening of school activities, and to gain other experience needed by teachers.
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