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Course Criteria
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3.00 Credits
Introduction to the American legal system, legal and regulatory environment of business, ethics and social responsibility, contracts, agency, and business organizations.
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1.00 - 3.00 Credits
Topics in Accounting. Course may be repeated as topic changes.
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2.00 Credits
Study of contracts, agency and business organizations (including all forms of partnerships, corporations and limited liability companies).
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3.00 Credits
An exploration of the legal nature of the employment relationship including contract and liability issues and major stages of the employment relationship, including hiring, evaluation and termination. Coverage includes anti-discrimination law and the Family and Medical Leave Act.
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4.00 Credits
This first course in Intermediate accounting begins with a review of the conceptual framework and the accounting process. This is followed by a deeper exploration into the balance sheet and financial disclosures, the income statement and comprehensive income, including revenue recognition, and the statement of cash flows. In depth measurement and presentation of current assets, fixed assets, and intangible assets will be presented.
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4.00 Credits
This is the second course in the Intermediate Accounting series. This course will explain the measurement and reporting of current liabilities, long term liabilities, stockholders' equity. Additional topics include: deferred taxes, error corrections, lessee transactions, fair value measurement, foreign currency transactions, and financial performance evaluation.
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3.00 Credits
This third course in the intermediate sequence covers the topics of accounting for income taxes, pensions and other post-retirement benefits, shareholders' equity, share-based compensation and earnings per share, and the statement of cash flows. Students will also conduct FASB research using the Financial Accounting Standards Board online codification database.
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3.00 Credits
Developing, organizing, and using accounting data in a computerized environment; emphasis on accounting applications using computerized spreadsheets, databases, and general ledger software.
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1.00 - 3.00 Credits
Topics in Accounting. May be repeated when course topic changes.
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3.00 Credits
Detailed study of Uniform Commercial Code (sales contracts, commercial paper and secured transactions), creditors' remedies, bankruptcy, property (real, personal and intellectual), bailments, trusts and estates, insurance law and professional responsibilities.
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