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ACCT 4126: Analysis of Financial Statements for Investments and Management
3.00 Credits
Columbus State University
Equivalent Course: FINC 4126. Prerequisite: FINC 3105 with a "C" or better. This course deals with financial statement analysis of many different types of firms and from differing points of view. It includes a discussion of how businesses become successful financially.
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ACCT 4141: Income Taxation for Individuals
3.00 Credits
Columbus State University
Prerequisite: Completion of the lower division Business core (Areas A and F) with a grade of C or better in each course. Concepts and techniques of individual income tax planning and practice. Topics also include business expenses, depreciation and accounting methods.
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ACCT 4142: Income Taxation for Corporations and Partnerships
3.00 Credits
Columbus State University
Prerequisite: Completion of the lower division Business core (Areas A and F) with a grade of C or better in each course. Concepts and techniques of partnership and corporation income tax planning and practices. Topics also include estates, trusts, gift taxes and income tax planning.
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ACCT 4155: Auditing Principles
3.00 Credits
Columbus State University
Prerequisite or Corequisite: ACCT 3135; Prerequisite: ACCT 3111 with a grade of C or better. Concepts, objectives, standards, and procedures used to audit the financial statements and operations of business organizations. Topics include financial statement auditing, legal liability, ethics, computerized auditing and statistical sampling. This course is recommended for students who plan to pursue careers in public accounting.
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ACCT 4156: Internal Auditing
3.00 Credits
Columbus State University
Prerequisites: ACCT 3111 with a grade of C or better. Theory and practice of internal auditing, including financial, operational, performance and compliance audits, and auditing of computer-based systems. This course is intended for accounting majors pursuing professional careers in fields other than public accounting and is an elective for non-accounting business majors.
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ACCT 4698: Internship
3.00 Credits
Columbus State University
Prerequisite: Approval of Department Chair. Placement is restricted and cannot entail an individual's current employment assignment. A substantial written proposal and final report are required. A minimum of nine hours of work per week is required. Credit may be applied only as an elective. (S/U grading.)
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ACCT 4899: Independent Study
3.00 Credits
Columbus State University
Prerequisites: Accounting Major and Senior standing. Independent Study in an area of accounting. Study will be directed by a faculty member representing chosen area of specialization. Candidates must present a minimum 1500-word plan through the instructor and Department Chair to the office of the Dean for approval.
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ANTH 1105: Cultural Anthropology
3.00 Credits
Columbus State University
A comparative, descriptive, non-technical study of non-literate folk societies. Topics include: basic institutions; value systems; the nature of culture, its content, patterns and changes; the impact of the cultural milieu on socialization and personality development.
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ANTH 1107: Discovering Archaeology
3.00 Credits
Columbus State University
Emphasizes scientific techniques and methodologies employed by archaeologists to reconstruct extinct cultures and lifeways, stages of archaeological investigation from hypothesis development to data interpretation, and heritage conservation. Provides opportunity for students to critically contrast the scientific nature of archeology with pop and pseudo-archaeology popularized by media.
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ANTH 1145: Human Origins
3.00 Credits
Columbus State University
A survey of modern scientific evidence and thought on the biological origins of modern humans. Topics included are early human and primate ancestors, their fossil record, modern evolutionary theory, and techniques of dating early human and primate remains.
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