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Course Criteria
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3.00 Credits
3 Credits This course is an introduction to financial accounting concepts. The content and delivery of the subject is geared to accounting and non-accounting majors. Topics covered include the: (1) role of accounting; (2) analysis and preparation of financial statements; (3) accounting for accruals and deferrals; (4) recording process; (5) internal control & accounting for cash; (6) valuation of assets; (7) accounting for long-term operational assets, long-term debt, and equity transactions; and (8) statement of cash flow. Prerequisites: BA 101
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3.00 Credits
3 Credits This course emphasizes the use and interpretation of accounting information by management in the functions of planning, organizing and controlling business activities and costs. Emphasis is placed on Activity Based Costing Concepts and Principles. Topics covered will include managerial accounting, cost terms (concepts and classifications), cost behavior (analysis and use), variable and activity based costing, profit planning and standard cost, using accounting for decision-making purposes, flexible budgets and overhead analysis, statement of cash flows and financial statement analysis. Prerequisites: ACT 201
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4.00 Credits
4 Credits This course will help the student to: (1) understand the accounting environment; (2) review fundamental principles of accounting; (3) prepare and analyze financial statements according to GAAP (Generally Accepted Accounting Principles); (4) interpret and formulate solutions to accounting transactions; (5) apply intermediate level concepts to practice problems; (6) utilize the Internet for solving supplemental problems; and (7) enhance their team building, analytical and communication skills; and (8) explore the financial impact of earning management. Prerequisites: ACT 201 & 202 with a C or higher. Prerequisites: ACT 201 & 202 with a C or higher
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3.00 Credits
3 Credits This course emphasizes the understanding and skills necessary to report the financial affairs of business organizations (e.g. proprietorship, partnership, and corporation) in a manner that is complete and reliable according to GAAP. This course extends the student's ability to apply generally accepted accounting principles (GAAP) to complex financial transactions such as the reporting of earnings per share and long-term liabilities including leases, pensions, tax obligations and tax allocations. Prerequisites: ACT 301 with a C or higher
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3.00 Credits
3 Credits This course will help the student to: (1) understand the processes, types, and mechanisms of auditing; (2) review the professional codes of ethics; (3) apply the general concepts of internal control to the planning and implementation of the auditing process; (4) formulate substantive test procedures from a study and an analysis of required auditing objectives and internal control structures; and (5) understand the purpose and application of special reports; (6) evaluate the engagement's risk; and (7) introduce students to the purpose and application of special reports. Prerequisites: ACT 302 with a C or higher
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3.00 Credits
3 Credits This course helps to facilitate an understanding of federal tax laws, its history, and its implications on personal income taxes. Emphasis is focused on the determination of gross income, adjusted gross income, deductions, credits, and consequences of property transactions. Tax policies and procedures reviewed relate to the Internal Revenue Code and interpretations of the Internal Revenue Service. A separate computer lab course will be required to complete a series of comprehensive tax simulations. Prerequisites: ACT 202 or permission of instructor
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3.00 Credits
3 Credits This course continues the process of income tax accounting by investigating the regulations, financial implications, and applications involving partnerships, corporations, and s-corporations. Tax planning and filing will be emphasized as an important component of the student's qualifying entry level skills and introductory knowledge (understanding of the regulations regarding corporations and partnerships) and application of the internal revenue code. Prerequisites: ACT 302 with a C or higher
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4.00 Credits
4 Credits The first section of the course, Accounting for Consolidations, focuses on accounting and reporting for investment activities of businesses where significant influence or control is present after a business combination. The second section, Accounting for Government and Not-for-Profit Entities, introduces students to recording and reporting standards of financial information in government and not-for-profit entities. Emphasis is placed on providing a conceptual and procedural framework in accounting for government entities (state and local governments), not-for-profit organizations (e.g., public and private colleges and universities; and health care entities), partnerships, and estates/trusts. The course will also review accounting and reporting for foreign currency transactions, hedging foreign exchange risks, and discuss world-wide accounting diversity and international accounting standards. Prerequisites: ACT 302 with a C or higher Note: Student needs Excel experience and web access.
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3.00 Credits
3 Credits Discover personal approaches to visual problem solving by direct experience with various two- and three-dimensional art media. This course applies basic artistic principles to everyday experiences. Note: Lab fee
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2.00 Credits
2 Credits A multi-faceted course for exploring, discovering and understanding art from various cultural and individual viewpoints. Students will learn how art influences cultural change. The course activities reflect diverse styles of art using simulation games, writing exercises, and artistic projects to develop awareness of the purposes of art. Note: May be used to meet the Fine Arts General Education requirement.
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