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Course Criteria
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3.00 Credits
This course provides a strong conceptual foundation in the preparation of information for use by management in the planning and control of business operations. Topics covered will include cost-volume-profit analysis, job costing, activity-based costing, process costing, master budgets, flexible budgets, and variance analysis. Students will be required to use spreadsheet software extensively in several case studies. Prerequisite: ACCT 0105. (Formerly MGMT 0317)
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3.00 Credits
A planning approach to the taxation of corporations and formation of investment and business decisions by managers. Collapsible Corporations, capital gains treatment, charitable contributions, net operating loss, dividends-received deductions, alternatives minimum tax, and reconciliation of tax and book income will be examined. Prerequisite: Junior or senior status; ACCT 0104, and ACCT 0105. (Formerly MGMT 0322)
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3.00 Credits
An intensive course that specializes in areas of accounting including: partnerships and joint ventures, branches, consolidated statements, segment reporting, interim statements, multi-national companies, bankruptcy and reorganization, installments and consignments, fund accounting, and estates and trusts. Prerequisite: ACCT 0316. (Formerly MGMT 0331)
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3.00 Credits
Study of factors considered in the design, development, and implementation of accounting related information systems. Topics may include computer feasibility studies, business processes and transaction cycles, general ledger and financial reporting, proper system documentation, internal controls and audit trails, implementation issues, the impact of the accounting function on various elements of the organization, and implications of the Internet on accounting information systems. Prerequisite: ACCT 0105.
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1.00 Credits
Is designed to outline the basic art media and materials used in studio art. Emphasis is placed on safeguards in utilizing art materials.
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3.00 Credits
Painting I is an introduction to the craft of painting for those with little or no experience. This course acquaints the student with the fundamental aspects of painting such as canvas preparation, preliminary drawing and basic painting techniques. Emphasis is placed on "how to get started".
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3.00 Credits
Drawing I presents the study of structure in form and space through the creation of threedimensional illusions on two-dimensional surfaces. Line, texture, value and shape are introduced in addition to linear and atmospheric perspective, life drawing, and various media.
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3.00 Credits
This course explores the interaction of universal visual design elements, concepts, and media. Visual thinking through problem-solving exercises utilizing line, shape, form, texture, tone, color and space as well as the concepts of focal point, unity, variety, direction/movement, motif/pattern, and balance in a progressively complex format insures the understanding of compositional structures. The expressive possibilities of a variety of materials are also explored.
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3.00 Credits
Major representative works of western art and architecture from prehistoric times through the middle ages will be presented from a critical and historical viewpoint. The student will be introduced to the aesthetic and philosophical principles that underlie all art as well as to the relationship between the visual arts and the culture and society which produced them.
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3.00 Credits
The study of western art and architecture from the Renaissance to the present will be presented under the same format as ART SURVEY I.
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