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Course Criteria
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3.00 Credits
Spring semester, alternate years. 3 semester hours. An advanced study of financial management issues as they pertain to public and private corporations. Topics include capital budgeting, cost of capital, capital structure, financing strategy, dividend policy and business valuation. Prerequisite: BSA352.
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3.00 Credits
Spring semester, alternate years. 3 semester hours. Students explore the elements of both manual and computerized accounting information systems. Topics include system development, internal control, and the role of database and network technology in accounting information systems. Prerequisite: BSA352.
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3.00 Credits
Fall semester, alternate years. 3 semester hours. Students examine advanced topics in the financial reporting process including leases, post-retirement benefits, deferred taxes, revenue recognition, and investments. The FASB standard setting process will also be discussed, and accounting research processes will be introduced. Prerequisite: BSA352.
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3.00 Credits
Spring semester, alternate years. 3 semester hours. A study of federal income tax law as it applies to partnerships, corporations, estates and trusts. Further application of the tax research process through case analysis is also addressed. Prerequisite: BSA352.
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3.00 Credits
Spring semester, alternate years. 3 semester hours. This course introduces the theory and practice relative to business combinations, mergers, consolidations, and acquisitions. Other topics include partnerships, foreign operations, financial reporting and the Securities and Exchange Commission, segment and interim reporting, legal reorganizations and liquidations, estates and trusts, and governmental and not-for-profit accounting. Prerequisite: BSA352.
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3.00 Credits
Fall semester, alternate years. 3 semester hours. This course addresses the many changes implemented in the corporate sector and the auditing profession since the passage of the Sarbannes-Oxley Act and the implementation of the Public Company Accounting oversight Board (PCAOB). Areas of study include professional ethics, auditor's legal liability, the auditing environment, internal controls, working papers, the auditor's report, and the accounting profession's credibility crisis. Prerequisite: BSA352.
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3.00 Credits
Fall semester, alternate years. 3 semester hours. This course provides the fundamental knowledge necessary to learn about the operation of governments, universities, hospitals, and other nonprofits. The specific accounting, auditing, and financial reporting practices and standards used by these entities will be emphasized. Prerequisite: BSA352.
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4.00 Credits
Spring semester, even years. 4 semester hours. An introductory course for students interested in learning about the major role that chemistry plays in our modern society and in our daily lives. Emphasis will be on how chemical principles relate to topics such as diet and nutrition, food additives, pharmaceutical compounds, household chemicals, natural and synthetic fibers, pesticides, batteries, and alternative energy sources. This course is a lab science elective for non-science majors but does not count as credit toward a chemistry major or minor. A previous background in science or college-level mathematics is not required for enrollment. Three hours of lecture and one two-hour laboratory session per week.
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4.00 Credits
Fall semester. 4 semester hours. This course introduces students to the science of chemistry. The concepts of atoms, molecules, bonding, and energy successfully explain the properties of matter and how reactions happen. Goals of this course include introducing students to representative materials and reactions, to important models and theories of the science, and to the symbols and language of chemists. The laboratory will involve observations of elements, compounds and their reactions (including synthesis), and quantitative measurements of properties or amounts of matter. Three hours of lecture, one two-hour laboratory session, and one hour of recitation per week. Prerequisite: MAT100 or higher mathematics course or placement into MAT110 or higher mathematics course.
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4.00 Credits
Spring semester. 4 semester hours. This course will further develop the principles presented in CHM 101 with emphasis on the following core concepts: chemical kinetics, chemical equilibria, solution and acid-base chemistry, thermodynamics of reactions, and electrochemistry. Examples used in this course will point to the various branches of chemical studies (organic, physical, biological, inorganic, analytical, geological, materials, and nuclear). The knowledge and skills gained over the two semesters will be applied to the analysis of a contemporary topic or issue in chemistry. The laboratory experiments are designed to explore chemical principles and to expose students to more advanced chemical instrumentation in the department. Three hours of lecture and one two-hour laboratory session per week. Prerequisite: CHM101.
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