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Course Criteria
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3.00 Credits
3.00 credits ACC1300 Introduction to Financial Accounting Foundation Management ACC 1300 is the required introduction to financial accounting course. Financial accounting involves the complete range of activity a company uses to prepare the financial statements it provides to people outside of the company, including shareholders, creditors, the government, customers, and suppliers. Students will learn how financial events (transactions) are identified, recognized, classified, recorded, and summarized into financial reports. These financial reports consist of the income statement, the balance sheet, the statement of cash flows, and the statement of stockholders' equity (as well as the associated explanatory statement footnotes). Students will learn both how to prepare and how to analyze and interpret these financial reports. Students will learn the language and terminology used in financial accounting that is prevalent in the financial press. Finally, the role ethics plays in the reporting of financial results will often be discussed. Many business scandals (such as Enron, WorldComm, and Tyco) result from falsifying financial accounting reports. Course offered each fall and spring.
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4.00 Credits
4.00 credits ACC3500 Intermediate Accounting I (General Credit) Broadens the base of financial accounting concepts introduced in ACC1300 and delves more deeply into accounting concepts, techniques and procedures. Topics include inventory, tangible and intangible assets, statement of cash flows, accounting changes, revenue recognition and current and long-term debt. This course is essential for those who plan a career in accounting and recommended for anyone whose career will involve the extensive use of financial statements. Prerequisite: (ACC 1300 or ACC1301) or IME2310 This course is typically offered in the following semester: Fall
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4.00 Credits
4.00 credits ACC3501 Intermediate Accounting II (General Credit) This course extends the in-depth study of accounting concepts and techniques which began in Intermediate Accounting I. Topics include earnings per share, leases, pensions and investments. Prerequisite: ACC3500 This course is typically offered in the following semester: Spring
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4.00 Credits
4.00 credits ACC3502 Intermediate Accounting for Finance (General Credit) This course is especially designed for finance majors who want to become more proficient in the financial accounting skills necessary to effectively read and interpret financial reports. The course is recommended for students interested in careers in financial management and Wall Street. Topics such as inventory, deferred taxes, inter-corporate investments, and pensions will be explored through study of accounting principles, transaction analysis, financial statement disclosure, and through financial statement analysis as it applies to corporate finance, credit analysis, and aspects of investment banking Prerequisite: (ACC1300 OR ACC1301) AND MCE AND OEM OR IME2320 This course is typically offered in the following semesters: Fall and Spring
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4.00 Credits
4.00 credits ACC3510 Financial Planning and Cost Control (General Credit) Explore cost systems and control for operations in profit and nonprofit organizations, and budgetary considerations and variance analysis, including their relation to fiscal planning and administration. Prerequisite: IME 3 or OEM This course is typically offered in the following semester: Spring
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4.00 Credits
4.00 credits ACC4510 Management Planning and Control General Credit) ACC4510 is not a technical accounting course! It is a management-oriented examination of the development and use of strategic planning and control systems. Thus, classroom discussions incorporate knowledge of strategy, marketing, finance, operations, and organizational behavior as well as accounting. This course is especially relevant for students who expect to pursue careers as entrepreneurs, as consultants, or in general management. Also, students interested in management positions in functional areas like corporate finance, management accounting, operations, and human resources are likely to face issues related to strategic control and performance measurement systems throughout their careers. Prerequisites: IME 3 or (OEM and MCE) or permission of instructor
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4.00 Credits
4.00 credits ACC7035 Auditing (General Credit) This course examines the interrelation of audit standards, procedures, and internal control techniques with the final auditor's certificate; auditing techniques, statistical sampling methods, and the impact of electronic data processing (EDP) procedures on the auditor. Prerequisite: ACC3501 This course is typically offered in the following semester: Fall
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4.00 Credits
4.00 credits ACC7040 Advanced Accounting (General Credit) Theory and problem solving in special accounting areas, including partnerships, foreign operations, consolidations, business combinations, accounting for nonprofit institutions, and government units. Prerequisites: ACC3501. ACC3501can be taken as a co-requisite. This course is typically offered in the following semesters: Spring and Summer I
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3.00 Credits
3.00 credits AHF1300 (Fall) Dwellings: Body, Home, and City (A&H Foundation) Dwellings are physical structures that house us and provide the external conditions for our development: We dwell in a body, a home, and a village, town, or city. Paradoxically, however, dwelling is also a mental and emotional activity. When we dwell on an idea, an event, a person, or a place, we find it difficult to let it go: it quite literally occupies us. Our dwellings-both in space and in time-shape the ways we identify with ourselves and others. In this course we will analyze works of art and philosophy that help us explore questions about dwelling: How do our bodies as lived in and as represented influence how we view ourselves and are viewed by others What is the nature of home What do our dwellings have to do with our own and others' sense of belonging in the world How do the forms and voices that artists and philosophers invent encourage new ways of understanding dwelling in relation to such structures as family, education, class, gender, and race Prerequisite: NONE AHF1300 (Spring) Nature, Culture, Progress (A&H Foundation) Humans are part of nature yet distinct from it in complex ways. Our natural instincts do not completely define us; we are also cultural beings with traditions, identities and technologies that distinguish us from nature. This distinction has led to the claim that humans are superior to nature and so are entitled to manipulate it. Humans' divergence from nature also suggests that we are capable of progress: of bettering ourselves intellectually, morally, technologically. In this course, we will examine these claims by asking questions such as: to what extent are humans a product of nature and to what extent are we formed by culture How does our answer to this question affect our perception of ourselves, others, and the world around us When is progress good, and when does it instead decrease the quality of human life and harm nature We will explore these questions through readings of literature and philosophy, and through film and the visual arts. Prerequisite: NONE
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3.00 Credits
3.00 credits AHF1311 (Fall) Dwellings: Body, Home, and City (A&H Foundation) Dwellings are physical structures that house us and provide the external conditions for our development: We dwell in a body, a home, and a village, town, or city. Paradoxically, however, dwelling is also a mental and emotional activity. When we dwell on an idea, an event, a person, or a place, we find itdifficult to let it go: it quite literally occupies us. Our dwellings-both in space and in time-shape the ways we identify with ourselves and others. In this course we will analyze works of art and philosophy that help us explore questions about dwelling: How do our bodies as lived in and as represented influence how we view ourselves and are viewed by others What is the nature of home What do our dwellings have to do with our own and others' sense of belonging in the world How do the forms and voices that artists and philosophers invent encourage new ways of understanding dwelling in relation to such structures as family, education, class, gender, and race Prerequisite: NONE AHF1311 (Spring) Nature, Culture, Progress (A&H Foundation) Humans are part of nature yet distinct from it in complex ways. Our natural instincts do not completely define us; we are also cultural beings with traditions, identities and technologies that distinguish us from nature. This distinction has led to the claim that humans are superior to nature and so are entitled to manipulate it. Humans' divergence from nature also suggests that we are capable of progress: of bettering ourselves intellectually, morally, technologically. In this course, we will examine these claims by asking questions such as: to what extent are humans a product of nature and to what extent are we formed by culture How does our answer to this question affect our perception of ourselves, others, and the world around us When is progress good, and when does it instead decrease the quality of human life and harm nature We will explore these questions through readings of literature and philosophy, and through film and the visual arts. Prerequisite: NONE
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