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ACC 412: Accounting Theory and Contemporary Issues
3.00 Credits
Western International University
This course begins with a study of accounting literature and the evaluation of the forces that have contributed to generally accepted accounting principles. With this knowledge, the focus of the course is to promote an understanding of contemporary accounting issues as related to financial reporting with an emphasis on recent accounting trends and contemporary controversial topics in accounting. (3 credits)
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ACC 450: Corporate Taxation
3.00 Credits
Western International University
A comprehensive study of corporate federal income taxation, this course includes corporation formation, capital structure, operations, and liquidations. Although the emphasis of the course is on the corporate entity, the student will also be exposed to the taxation of partnerships, estates, limited liability companies, and trusts. (3 credits) Prerequisite: ACC 319
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ACC 460: Advanced Accounting
3.00 Credits
Western International University
The focus of this course is on accounting principles related to mergers, acquisitions, consolidated financial statements, foreign currency transactions, derivative financial instruments, and partnerships. (3 credits) Prerequisite: ACC 306
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ACC 460 - Advanced Accounting
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BEH 221: Introduction to Behavioral Science
3.00 Credits
Western International University
As a survey in behavioral sciences, this course focuses on human motivation, personality, learning and cognition. The theories and insights of major figures in psychology are discussed. (3 credits) Required of all BA students.
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BEH 221 - Introduction to Behavioral Science
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BEH 304: Ethics and Values in a Free Society
3.00 Credits
Western International University
This course examines core social and cultural values, norms, and ethics in a free and democratic society. Specific ethical and values issues relating to materialism, race, gender, power, truth, religion, aggressiveness, peace, achievement, altruism, and other areas are also explored. Possible explanations for the development of values and ethics are discussed (e.g. structural- functional analysis, social conflict theory, and sociobiology.) (3 credits)
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BEH 311: Social Psychology
3.00 Credits
Western International University
This course provides students with an introduction to social psychology. Topics to be covered include social perception, attitudes, social influence, group and interpersonal processes, assertiveness and strategies for promoting healthy relationships. (3 credits) Prerequisite: BEH 221
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BEH 311 - Social Psychology
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BEH 312: Personality Theories
3.00 Credits
Western International University
This course explores major theories and approaches to understanding human personality. Thought-provoking societal, cross-cultural and gender issues, and practical applications are integrated into the course content to enhance critical thinking. (3 credits)
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BEH 312 - Personality Theories
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BEH 317: Biological Basis of Behavior
3.00 Credits
Western International University
With the advent of advancing technology and creative research, the biological basis of behavior has become a rapidly expanding area of psychology. The course focuses on (a) the basic structures and functions of the nervous and endocrine systems, (b) how these systems contribute to normal functioning (e.g. in cognition, emotions, movement) and dysfunction (e.g. common neurological disorders). The role of genetics and cutting-edge methods for studying biological systems is also explored. (3 credits)
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BEH 317 - Biological Basis of Behavior
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BEH 318: Addictions
3.00 Credits
Western International University
The continuing problem of chemical dependency and other addictions poses issues in both the personal and professional lives of addicted people and those who live and/or work with them. This course is both a specific study of the basis, causes and theories of chemical dependency, including alcohol and other drugs, and a broad view of other addictions, including, but not limited to, gambling and shopping. In addition, this course covers methods of identifying addiction, interventions, treatment methods, recovery and co- dependency. (3 credits)
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BEH 331: Human Relationships and Interpersonal Communication
3.00 Credits
Western International University
An analytical approach to communication in close relationships, including friendships, marriage and family, cross-cultural exchanges, and the workplace, this course explores effective vs. ineffective (dysfunctional) relating and communicating across various interpersonal dimensions (e.g., assertiveness vs. passivity aggressiveness, nonverbal and active listening). (3 credits)
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