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ACC 431: Advanced Accounting
3.00 Credits
Wesleyan College
Goal To help the student understand accounting and reporting problems underlying inter-corporate investments, multinational operations, and partnerships. Content Advanced study in accounting principles and special problem areas. Topics include partnerships, combined corporate entities, and consolidations. Taught Spring. Alternate years. Prerequisite ACC 321, ACC 322, and ACC 423. Credit 3 hours.
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ACC 431 - Advanced Accounting
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ACC 432: Auditing
3.00 Credits
Wesleyan College
Goal To help the student understand the duties and responsibilities of the independent auditor in examining and reporting on the financial statements of a business organization. Content A closer look at the audit environment and examination of the moral, ethical, and legal responsibilities of the independent auditor. A study of the central concepts of internal control and the methods and procedures used by the auditor to evaluate the accounting system, to assess its strengths and weaknesses, and accordingly develop an appropriate audit program. An examination of the major types of transactions of a business which are measured, aggregated and summarized in conventional financial statements. An analysis of the disclosures required in financial statements of publicly held companies and various types of reports issued by auditors. Taught Spring. Alternate years. Prerequisite ACC 321, ACC 322, and ACC 423. Credit 3 hours.
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ACC 432 - Auditing
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ACC 433: Government and Not for Profit Accounting
3.00 Credits
Wesleyan College
Goal To teach the student the complex theory and procedures involved in accounting for government and not-forprofit entities. Content Accounting for state and local governmental entities will be examined. Also, the accounting theory and procedures used by non-for-profit schools, health and welfare organizations, and hospitals will be discussed. Taught Fall. Alternate years. Prerequisite ACC 201. Credit 3 hours.
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ACC 433 - Government and Not for Profit Accounting
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ACC 451: Directed Independent Study
3.00 Credits
Wesleyan College
Goal To provide the student with the opportunity for independent study, under careful supervision, of significant topics in accounting selected in consultation with the instructor. Content Varies. Taught Fall, Spring, and Summer. Prerequisite Adequate course work for the topic selected. Credit 1-6 hours.
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ACC 451 - Directed Independent Study
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ACC 452 /199: Field Study
3.00 Credits
Wesleyan College
Goal To provide the student with intensive, specialized work experience in the area of accounting. Content Observation and participation in the work of accounting professionals. Taught Fall, Spring, and Summer. Prerequisite Adequate course work for the placement selected and permission of the faculty advisor; approval of the Director of Career Development. Credit 1-9 hours.
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ACC 452 /199 - Field Study
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ACC 499: Honors Thesis.Business Gen.Ed.Course Descriptions 105:Contemporary Business
3.00 Credits
Wesleyan College
Goal: Introduce students to the diverse external influences that impact on issues and decision making within an organization. Content: Students will analyze the business environment in the areas of economic, social, political, technological, and global issues. Taught: Fall, Spring. Gen. Ed. Category: Critical thinking. Credit: 3 hours.
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ACC 499 - Honors Thesis.Business Gen.Ed.Course Descriptions 105:Contemporary Business
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ARH 126: The Critical Eye
3.00 Credits
Wesleyan College
Goal To look critically at famous and fascinating works of art. To develop skills in the analysis, comparison, connoisseurship, iconography, and critical judgment of art. Content Monuments of art and architecture. Methods of analysis. Taught Annually. Gen. Ed. Category Critical thinking. Credit 3 hours.
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ARH 126 - The Critical Eye
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ARH 216: Art of the Spirit
3.00 Credits
Wesleyan College
Goal To study the traditional and contemporary arts of Asia and Africa. To develop analytical, writing, research, and speaking skills by working on art historical problems and presenting the results in class. Content The arts of Asia and Africa, critical methodology of art history. The theme of the course, "Art of the Spirit," refers to thefreedom of mind and soul expressed in the arts of these continents. Taught Alternate years. Gen. Ed. Category Critical thinking; cross-cultural. Credit 3 hours.
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ARH 216 - Art of the Spirit
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ARH 230: Masterpiece
3.00 Credits
Wesleyan College
Goal To study monuments of European art from the Parthenon to Guernica. To develop analytical, writing, research, and speaking skills by working on art historical problems and presenting the results in class. Content Monuments of European art, critical methodology of art history. Taught Alternate years. Gen. Ed. Category Critical thinking. Credit 3 hours.
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ARH 230 - Masterpiece
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ARH 235: Outside the Mainstream
3.00 Credits
Wesleyan College
Goal To celebrate the diversity of American art from an unusual point of view and to focus on artists working outside the mainstream. To develop analytical, critical, research, writing, and speaking skills. Content Topics range from Native American art to the Harlem Renaissance, from feminist art to outsider art; art historical methodology. Taught Alternate years. Gen. Ed. Category Critical thinking; cross-cultural. Credit 3 hours.
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ARH 235 - Outside the Mainstream
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