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Course Criteria
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3.00 Credits
(3 sem. hrs.) A study of the theory and practice of accounting concepts. Emphasis is placed on the proper accounting for assets using more complex methods of accounting. This course contains junior level discipline specific communication requirements. (Fall) PREREQUISITES: C- or better in the following: ACC201, ACC202; ECO251 and ECO252; either MTH115 and MTH210, or MTH312; either MTH121 or MTH222; COM100; ENG101. Junior standing.
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3.00 Credits
(3 sem. hrs.) A continuation of the concepts in ACC363. Particular emphasis is placed on the proper accounting for liabilities, equity, leases, earnings per share and changing prices. This course contains junior level discipline specific communication requirements. (Spring Only) PREREQUISITES: C- or better in the following: ACC201, ACC202, ACC363; ECO251 and ECO252; either MTH115 and MTH210, or MTH312; either MTH121 or MTH222; COM100; ENG101. Junior standing.
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1.00 - 15.00 Credits
(1-15 sem. hrs.) Practical experience in a learning situation in accounting in a commercial or non-profit organization. Requires departmental approval of the organization in which the internship will be done and departmental review and approval of the specific experience gained. PREREQUISITES: Permission of the instructor and Junior standing.
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3.00 Credits
(3 sem. hrs.) This course is designed to utilize the knowledge learned in ACC201 and apply it to business applications. It both reinforces the accounting process and gives the students practical skills that are critical and expected in the accounting and business professions. Prepares users of accounting information systems to participate in project development teams, evaluate internal controls and to design and implement computerized accounting information systems. Fraud cases will also be discussed in detail so the students can relate how internal controls play an important part in accounting and business. (Spring) PREREQUISITES: C- or better in the following: ACC201, ACC202; ECO251 and ECO252; either MTH115 and MTH210, or MTH312; either MTH121 or MTH222; COM100; ENG101. Junior standing.
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3.00 Credits
(3 sem. hrs.) A capstone experience open to graduating seniors. Affords an opportunity to utilize knowledge and skills gained from previous course work in an independent project. Students should consult with the instructor in the term prior to registrationto prepare a proposal for a research project and paper. Students should anticipate extensive research and writing. This course meets all the requirements for the senior capstone experience. (Spring Only) PREREQUISITES: A capstone experience open to graduating seniors. Students should consult with the instructor in the term prior to registration to prepare a proposal for a research project and paper. Instructor approval of the proposed project must be obtained prior to registration. Requires the completion of all major accounting courses with the exception of ACC353 or ACC373 (must have concurrent enrollment). ACC153, ACC253, ACC254, ECO251, ECO252; Either MTH115 and MTH210 or MTH312; ACC153, ACC253, ACC254, ECO251, ECO252; Either MTH115 and Either MTH 121 or MTH222; COM100; ENG101. Senior standing.
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3.00 Credits
(3 sem. hrs.) Develops intellectual discipline of objectively examining financial statements to express an opinion of the validity and adequacy of such statements on the basis of generally accepted professional standards. (Fall even/odd years) PREREQUISITES: C- or better in the following: ACC201, ACC202; ECO251 and ECO252; either MTH115 and MTH210, or MTH312; either MTH121 or MTH222; COM100; ENG101. Junior standing.
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3.00 Credits
(3 sem. hrs.) The theory and application of specialized topics. These topics include business combinations, consolidated financial reporting, segment and interim reporting, partnership accounting, foreign transactions and non-profit accounting. (Fall) PREREQUISITES: C- or better in the following: ACC201, ACC202, ACC363, ACC364; ECO251 and ECO252; either MTH115 and MTH210, or MTH312; either MTH121 or MTH222; COM100; ENG101. Senior level standing.
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3.00 Credits
(3 sem. hrs.) Introduction to the nature and use of anthropological and social science concepts and theories in the analysis of humans, human culture and social institutions. (Fall and Spring)
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3.00 Credits
(3 sem. hrs.) Introduction to the field of anthropology and ethnology. Special attention will be given to the concept of ethnocentrism as well as the comparative study of the structure of aspects of society such as subsistence and demographic patterns, social organization, religion and world view.
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3.00 Credits
(3 sem. hrs.) An introduction to Physical Anthropology. This course considers the origins, development and variation in humans by examining the physical relationships between humans and other primates, the biological and cultural evolution of our species and variation within existing populations. Finally, the course will consider modern human adaptation and its effects on ourselves and our surroundings. (Spring Only)
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