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  • ACC 420: Auditing

    3.00 Credits
    Daemen University

    This course focuses on the responsibilities of professional accountants in the conduct of independent audits and provides primary content (Generally Accepted Auditing Standards) for the professional accounting component of the degree program. Coursework also addresses ethics, finance, business statistics in auditing, economics, computer information systems, and the legal environment of business. Prerequisites: ACC 312 and senior status. Offered Each Year (Fall).
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  • ACC 490: Accounting Theory & Professional Ethics

    3.00 Credits
    Daemen University

    This is the capstone course for the Accounting curriculum; it fulfills the Research and Presentation requirement of the Core and is Writing Intensive. This course integrates the practical applications and theoretical concepts covered in previous accounting courses with ethical issues facing the profession. Class discussions, textbook reading, outside reading, projects, case studies, and other educational experiences will be used to explore this complex area of study. This class provides a fundamental study and critical evaluation of 'business ethics' in light of recent developments in the accounting profession. A research paper is required. Prerequisites: ACC 312 and senior status. Offered Each Year (Spring).
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  • ACC 618: Advanced Taxation

    3.00 Credits
    Daemen University

    This course focuses on the basic principles of federal income taxation of corporations, partnerships, trusts, gifts, and estates. It reinforces the use of tax research tools, and provides an overview of administrative and procedural aspects of tax practice. Prerequisites: Acceptance into the 5-year B.S./M.S. program and completion of ACC 318. Offered As Needed.
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  • ACC 620: Advanced Auditing

    3.00 Credits
    Daemen University

    An advanced study of auditing standards, principles, theory, and practice. Current trends in auditing and assurance services will be emphasized. The class offers an in-depth examination of auditor legal liability, ethics, audit procedures, statistical sampling, and audit research using electronic databases and the Internet. The class will also be focused on the Information Technology Audit function, the use of technology in audits, auditing through computer systems and auditing around computer systems. Prerequisites: ACC 420 and acceptance into the 5-year B.S./M.S. program. Offered As Needed.
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  • ACC 630: Global Financial Reporting & Statement Analysis

    3.00 Credits
    Daemen University

    This course presents a five step framework for effective financial statement analysis. It begins with an understanding of the industry economic characteristics and current conditions of the firms businesses and the particular strategies the firm selects to compete in each of these businesses. It then assesses how well the firm’s financial statements reflect the economic effects of the firms decisions and actions. With the use of financial statement ratios and other analytical tools, it assesses the profitability and risk of the firm in the recent past and, by incorporating information about expected changes, forecasts expected profitability and risk. Finally, the analyst values the firm using various valuation tools and models. The framework will be applied to both domestic and international companies. Prerequisite: Acceptance into the 5-year B.S./M.S. program. Offered As Needed.
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  • ACC 650: Directed Research in Accounting

    3.00 Credits
    Daemen University

    This course is the capstone course for the 150-hour accounting program. The student, under the guidance of a mentor, will prepare a research study in the field of accounting. The topic of the study must be approved by the graduate committee and defended in a public forum when complete. Details of the process will be provided to the student by their faculty mentor. Prerequisite: Final semester of 150 hour program. Offered As Needed.
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  • ANT 210: Contemporary Native America

    3.00 Credits
    Daemen University

    The course introduces students to the current conditions of American Indians/First Nations/ indigenous peoples of North America. A foundation will be laid in ethnography, which will cover the anthropological culture area concept and culture areas. Emphasis will be placed on the Southwest, Prairie/Plains, Northwest Coast, Arctic, and Northeast (including the Great Lakes) areas. Aspects of culture change, assimilation, and acculturation will be discussed as models for viewing historical culture contact. With this the effects of important legislative influences will be introduced. The post-World war II environment of termination and urbanization will introduce a discussion of sustainability of traditional cultures, which characterize the struggles of native communities as evidenced in movements such as A.I.M. and others. Offered As Needed.
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  • ART 101: Introduction to the Visual Arts

    3.00 Credits
    Daemen University

    Fulfills core competency: Affective Judgment. An exploration of the principles of design and the creative process in the plastic arts through a series of studio projects in a variety of media; periods of lecture and discussion devoted to aesthetics and the history of art. Offered Each Semester.
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  • ART 103: Foundation Design I

    3.00 Credits
    Daemen University

    An exploration of pictorial composition in two-dimensional representation with emphasis on the basic elements of design. Offered Each Year (Fall).
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  • ART 104: Foundation Design II

    3.00 Credits
    Daemen University

    A study of space, light and color with emphasis on three-dimensional expression. Offered Each Year (Spring).
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