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 Course Criteria
	
	
		
	
		
			
			
		
			
			
			
			
					
						
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								3.00 Credits 
								Principles, practices and techniques of accounting. 114-Emphasis on basic functions for proprietorship and partnership. 115- Emphasis on partnership, corporation and managerial accounting; analysis of financial statements. Must be taken in sequence. [E]
 
							
						
						
							
								 
									
								3.00 Credits 
								Study of individual income tax; includes issues in form preparation such as tax credits, tax rates, capital gains and losses, and personal deductions. [F]
 
							
						
						
							
								 
									
								3.00 Credits 
								Work experience in career specialties related to accounting technology; 9 hours/ week at approved local business without compensation. [S]
 
							
						
						
							
								 
									
								3.00 Credits 
								Theory and structure of financial statements; emphasizes generally accepted accounting principles. Must be taken in sequence. Prereq: BU 115. [204-F, 205-S]
 
							
						
						
							
								 
									
								3.00 Credits 
								Surveys local, state, and federal tax regulations for proprietorships, partnerships, corporations and nonprofit organizations; includes payroll, business, excise, and sales taxes. Prereq: BU 115, 185; or instructor's consent. [S]
 
							
						
						
							
								 
									
								3.00 Credits 
								Principles of law governing business transactions: contracts, sales and agency. [E]
 
							
						
						
							
								 
									
								3.00 Credits 
								Principles of law governing business transactions: business organizations, property laws, commercial paper, secured transactions, and business legal environment. Prereq: BU 211 [S]
 
							
						
						
							
								 
									
								3.00 Credits 
								Study of cost accounting principles and procedures using accounting as managerial tool; emphasis on cost determination methods. Prereq: BU 115. [F]
 
							
						
						
							
								 
									
								3.00 Credits 
								Covers the principles and methodology of fraud detection and deterrence. Topics include skimming, cash larceny, check tampering, register disbursement schemes, billing schemes, payroll and expense reimbursement schemes, non-cash misappropriations, corruption, accounting principles and fraud, fraudulent financial statements, and interviewing witnesses. Prereq: BU 114 or 1 year relevant experience and instructor's consent. [on demand]
 
							
						
						
							
								 
									
								3.00 Credits 
								Core concepts in using commercial application software in accounting information systems; integrates software application projects with course topics; experience with computer applications required. 251 includes internal controls as they relate to EDP and systems for managerial decision making. Must be taken in sequence. Prereq: BU-114. [250-F, 251-S]
 
							
						 
				
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