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Course Criteria
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3.00 Credits
A study of the practical application of accounting knowledge to the problems of auditing. In addition to auditing theory, the course is designed to assist the student in the verification of records, the valuation and analysis of accounts, and the presentation of conclusions. The responsibility of the auditor and the audit program are also examined utilizing simulated exercises. Three lecture hours per week. Prerequisite: ACC300.
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3.00 Credits
Examines in greater depth the federal income statutes relating to individuals, partnerships and corporations. Also includes an introduction to estate and gift taxes, and an introduction to taxation of trusts. Three lecture hours per week. Concentration elective: Accounting and Accounting & Finance. Not open to students who have received credit for ACC414. Prerequisite: ACC304 or ACC304N.
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3.00 Credits
This course will review the issues and principles prevailing in the practice of contemporary accounting and the application of these principles and issues, with particular emphasis on areas of high current significance. Three lecture hours per week. Concentration elective: Accounting. Prerequisite: ACC301.
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3.00 Credits
An examination of the body of law involved in business activities specifically as it relates to the accounting field. Areas to be covered include the formation, operation, and termination of business enterprises; contract law; debtor-creditor relations; UCC transactions; property law; government regulation of business and CPA professional liability issues. Three lecture hours per week. Concentration elective: Accounting. Prerequisites: ACC106, BUS252.
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3.00 Credits
This course investigates the principles of fund accounting as it is used in the accounting systems of state and local governmental units, as well as public and private educational institutions and hospitals. Includes accounting for activities in the funds legally required to be used for internal reporting purposes and the current financial reporting requirements. Three lecture hours per week. Concentration elective: Accounting. Not open to students who have received credits for ACC420. Prerequisite: ACC300.
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3.00 Credits
An academic work program under the auspices of various business and non-profit organizations in areas directly related to the student's academic interest in Accounting. Must meet departmental requirements and have Department Chairperson's approval before registration. Limited to Accounting Concentration or Accounting/Finance Concentration, Juniors and Seniors.
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3.00 Credits
An introductory course in Arabic. Beginning skills are developed in the areas of listening, speaking, reading, writing and culture. Assumes no prior familiarity with the Arabic language and uses a student-centered approach. Basic grammatical structures & sound patterns of Arabic are introduced, with careful attention to mastery of writing the Arabic script, learning to read the characters, pronunciation and listening comprehension. Three hours of class per week, supplemented by one hour of assigned work in the Language Resource Center.
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3.00 Credits
Continuation of ARA101. An introductory course in Arabic. Beginning skills are developed in the area of listening, speaking, reading, writing, and culture. Assumes a basic familiarity with the Arabic language and uses a student-centered approach to complete the introduction of grammatical structures & sound patterns of Arabic, with attention to mastery of writing the Arabic script, proficiency in reading various scripts, pronunciation and listening comprehension at normal conversational speed. There will be significant discussion of Middle Eastern Islamic Culture as well. Three hours of class per week, supplemented by one hour of assigned work in the Language Resource Center. Prerequisite: ARA101 or equivalent.
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3.00 Credits
An intermediate level course assuming introductory familiarity with the Arabic language. Aims to expand vocabulary and to further develop the four skills: listening, reading, writing and speaking. Lessons focus on conversation, reading, and listening comprehension and introducing more complex grammatical structures, including poetry. There will be some introduction to Middle Eastern Islamic Culture as well. Three hours of class per week, supplemented by one hour of assigned work in the Language Resource Center. Prerequisite: ARA102 or permission of instructor.
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3.00 Credits
Continuation of ARA201. Further expands students' vocabulary base to permit reading of increasingly authentic texts from newspapers, journals, and other sources, including novels and short stories. Seeks to build a media vocabulary sufficient for students to grasp the gist of a newspaper article or news broadcast with minimal intervention of the dictionary. Includes graded newspaper readings from Middle Eastern dailies & taped material from Arabic broadcast television and radio. Three hours of class per week, supplemented by one hour in the Language Resource Center. Prerequisite: ARA201 or equivalent.
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