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ACCT 351: Cost Accounting II
3.00 Credits
Briar Cliff University
Advanced cost accounting topics. Process costing; standard costing; managerial planning and budgeting; cost behavior analysis; direct costing; special problems in inventory analysis and control; distribution cost analysis; CVP (cost-volume-profit) analysis; and long-range plans and capital budgeting. Prerequisite: ACCT 350 or permission of instructor Spring
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ACCT 351 - Cost Accounting II
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ACCT 370: Governmental Accounting
3.00 Credits
Briar Cliff University
A study of the governmental and nongovernmental nonprofit financial reporting principles. Reporting requirements of nonprofit entities including colleges and universities, hospitals and other nonprofit entities. Comprehensive annual financial report requirements of governmental entities, as well as supplemental information of other nongovernmental nonprofit entities. Prerequisite: ACCT 324 Fall 2008
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ACCT 370 - Governmental Accounting
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ACCT 390,490: Internship in Accounting
3.00 Credits
Briar Cliff University
To be arranged. Permission of the department is required.
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ACCT 390,490 - Internship in Accounting
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ACCT 401: Financial Accounting Case Studies
1.00 - 3.00 Credits
Briar Cliff University
Advanced Case Studies in Financial Accounting. Requires students to apply accounting, management, finance and statistical theories to various accounting situations. Prerequisite: ACCT 324, Statistics course, MIS 220 Fall
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ACCT 401 - Financial Accounting Case Studies
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ACCT 402: Financial Accounting Standards Board pronouncements
1.00 - 3.00 Credits
Briar Cliff University
Advanced studies in exploring the process of the development of accounting standards. Prerequisite: ACCT 324, MIS 220 Spring
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ACCT 402 - Financial Accounting Standards Board pronouncements
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ACCT 413: Advanced Accounting
3.00 Credits
Briar Cliff University
Study of accounting theory and practice relative to business combination; consolidated financial statements; inter-company transactions; issues relating to subsidiaries and special applications of consolidated procedures; and branch accounting and partnership accounting. Prerequisite: ACCT 324, MIS 220, Senior status, or permission of instructor Fall 2009
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ACCT 413 - Advanced Accounting
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ACCT 465: Auditing
3.00 - 4.00 Credits
Briar Cliff University
A study of audit concepts and objectives, principles of internal control, audit reports, and procedures. Prerequisite: ACCT 324, Statistics course, or permission of instructor Spring
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ACCT 465 - Auditing
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ACCT 466: Advanced Topics in Auditing
3.00 Credits
Briar Cliff University
A case studies approach to complex auditing situations and analysis of causes and solutions. Prerequisite: ACCT 460 Spring 2009
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ACCT 466 - Advanced Topics in Auditing
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ART 110: Drawing I
3.00 Credits
Briar Cliff University
This course focuses on learning to see form through the process of drawing still-life and the human figure. It is open to all students, both to those who have some drawing experience and those without any prior experience. The course assists the student towards improvement of their visual observation skills and provides individualized attention in developing the student's rendering of three dimensional objects in two dimensions. A variety of media is utilized. Fall
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ART 110 - Drawing I
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ART 111: Design
3.00 Credits
Briar Cliff University
Design is an introductory course in the principles of color and composition, requiring no previous drawing or artistic ability: open to all students. Projects will include 2- and 3-dimensional organization. Studio activity will concentrate on collage as a method to produce assignments. The design projects will progress from basic exercises to complete compositions. This course prepares the foundation for students interested in painting, sculpture, architecture, applied and graphic design. Winter
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ART 111 - Design
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