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Course Criteria
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3.00 Credits
A continuation of the study of Principles of Federal Taxation. This course provides students with a study of federal tax statutes and appli- cation to real world fact patterns. Topics include property transactions, partnerships, corporations, estate, gift and trust taxation. Prerequisite: ACC 215 3 hours a week, 1 semester, 3 credits. Spring ACC 241 MANAGERIAL ACCOUNTING (FORMERLY COST ACCOUNTING) This course provides students with an opportunity to study manage- rial accounting concepts. Students will learn how to compile and analyze accounting information to assist managers in their planning, directing, and controlling functions for service, manufacturing, and mer- chandising entities. Topics include: incremental analysis, profit planning and the preparation of budgets, variance analysis, understanding cost behavior, and cost-volume-profit analysis. Job order costing, process costing, and activity-based costing systems will also be studied. Prerequisite: ACC 211 3 hours a week, 1 semester, 3 credits. Spring
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3.00 Credits
A study of advanced accounting problems in areas such as consoli- dations, corporate merger and acquisitions, and not-for-profit entities. Prerequisite: ACC 213 3 hours a week, 1 semester 3 credits. Fall ACC 317 PRINCIPLES OF AUDITING An introduction to generally accepted auditing standards adopted by the AICPA and releases by the Securities and Exchange Commission in conjunction with an expression of an opinion by independent public accountants. Attention to the ethics of the profession of public account- ing, the study of internal control, audit procedures and objectives. Prerequisite: ACC 242 3 hours a week, 1 semester, 3 credits. Fall
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3.00 Credits
An analysis of current accounting theory and literature. Particular attention is paid to the application of GAAP and AICPA Professional Standards and to financial accounting engagements. Prerequisite: ACC 213, 241 3 hours a week, 1 semester, 3 credits. Spring 80 Business Administration and AccountingBusiness Administration and Accounting 81
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3.00 Credits
A study of accounting information systems as well as audit and assurance services in the context of electronic data processing sys- tems. The student will gain hands-on experience with accounting infor- mation systems by processing transactions for all accounting cycles using software commonly used by businesses. The student will also gain an understanding of audit objectives and procedures that are spe- cific to audit and assurance services in a computerized environment. Use of computer assisted audit techniques will be emphasized, includ- ing exposure to the use of Generalized Audit Software. Prerequisite: COM, 140, ACC 213 3 hours a week, 1 semester, 3 credits. Spring
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3.00 Credits
The basic principles, fundamental ideas and insights of cultural anthropology will be examined through comparative ethnographic accounts. The view of humans as both the products and creators of their culture will be explored through an analysis of cultural variation and culture change. Not open to Freshmen 3 hours a week, 1 semester, 3 credits. Spring ( FORMERLY SOC 158) An overview of the history, structure and function of the police, prosecutor, judicial and correctional organizations, and their interrelatedness. Through readings and an examination of Supreme Court cases, policy issues such as sufficient evidence, use of discretion and legal concerns will be discussed. 3 hours a week, 1 semester, 3 credits. Fall
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3.00 Credits
A study of the creative impulse as expressed in painting, architecture and sculpture from prehistoric times to the twentieth century, with emphasis on art as a reflection of the religious, cultural and social atti- tudes of the times. Illustrated lectures, discussions and museum visits. May be offered for the Core Curriculum 3 hours a week, 1 semester, 3 credits. Fall, Spring Fee $50
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2.00 - 3.00 Credits
An intensive field trip experience in which students will visit, study and experience the architecture, sculpture and painting of Europe. Guided tours and lectures by St. Joseph's faculty along with native guides will offer students a complete aesthetic experience. Slide and lecture presentations on campus, given during the Spring semester, will precede the trip. A final daily log of travel experiences and museum vis- its will be submitted for evaluation. The research paper is due one month after the completion of the tour. 12 hours on campus, tour 10 days. May be taken for 2-3 credits. Spring
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2.00 Credits
A field trip experience in which students will study the visual arts of non-European countries. Guided tours and lectures by St. Joseph's College Faculty along with local guides will offer students a comprehen- sive aesthetic appreciation of the culture they are studying. Lectures on campus will precede the trip. Students will be required to keep a daily log. Research paper due one month after return. May be offered for the Core Curriculum 12 hours on campus, tour 10 days, 2 credits. May be taken for 3 cred- its with completion of a research project. Offered when there is sufficient student demand.
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3.00 Credits
An introduction to craft techniques that encourage creative expres- sion as well as an understanding of the cultural history behind the forms. A variety of media may be used including clay, mosaic, enamel, textile, glass, and/or wood. 3 hours a week with additional studio time, 1 semester, 3 credits. This course may be taken for 2 credits with permission. Fall 2007, 2009
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3.00 Credits
An exploration of photography that concentrates on making good photographs, emphasizing composition and content. Traditional 35mm film cameras with laboratory processing. Simple studio lighting and por- trait photography. Digital photography with PhotoShop manipulation. Alternative techniques: pinholes, Polaroid image and emulsion trans- fers, altered photocopies. 3 hours a week with additional studio time, 1 semester, 3 credits. This course may be taken for 2 credits with permission. Fall
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