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Course Criteria
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4.00 Credits
4 Cr. A study of fi nancial accounting at the basic systems level emphasizing generally accepted accounting principles. Topics include fi nancial accounting terminology, recording of business fi nancial transactions, and the accounting cycle and record-keeping requirements.
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3.00 Credits
3 Cr. Interpretation and use of accounting data for planning and control by management personnel. Topics include terminology of managerial cost accounting, recording manufacturing and process transactions using job order and process costing systems, and the use of accounting concepts with computer spreadsheets. Prerequisite: 211.
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3.00 Credits
1-3 Cr. Courses on topics of interest to business students offered on the basis of need, interest, or timeliness. Prerequisites as determined by instructor. Restricted to students with freshman or sophomore standing. May be repeated for credit.
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3.00 Credits
1-12 Cr. Non-classroom experiences in the fi eld of business. Placements are generally off-campus, and may be full- or parttime, and with or without pay. Credit for experiences must be sought prior to occurance, and learning contracts must be submitted before the end of the fi rst week of the semester. A maximum of 15 credits of 287/487 can be used to meet graduation requirements. See the experiential learning: internship section of this catalog for details. Restricted to students with freshman or sophomore standing. May be repeated for credit. Graded CR/NC.
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4.00 Credits
1-4 Cr. Individual and independent reading, research, and writing under the guidance of a School of Business faculty member. Refer to academic policy section for independent study policy. A written learning contract must be on fi le in the Offi ce of the Registrar by the end of the fi rst week of classes in the semester in which the course is taken. The contract must provide details of the topic, learning objectives, methods to be used, works to be completed, completion dates, grading criteria, and a prospective bibliography. The learner must get contract approval from the guiding faculty member, his or her academic advisor, and the dean of the School of Business before the contract is fi led with the registrar. May be repeated for credit.
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4.00 Credits
4 Cr. Generally accepted accounting principles as applied to the income and fi nancial position statements, inventory management, property, plant and equipment and intangible assets, and the time value of money. Prerequisite: 211.
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4.00 Credits
4 Cr. A continuation and expansion of topics covered in 311 including stockholder and owner equity, dilutive securities and earnings per share, investments, revenue recognition, income tax allocations, pensions, leases, and cash fl ow analysis. Prerequisite: 311.
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4.00 Credits
4 Cr. A continuation and expansion of topics covered in 212. Topics include activitybased costing, routine and non-routine decisions, policy making, long-range planning, inventory valuation methods, and income determinations using standard cost accounting methods. Prerequisite: 212.
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3.00 Credits
3 Cr. A study of federal income tax laws as applied to individuals. Prerequisite: 211.
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3.00 Credits
3 Cr. A study of federal income tax laws as applied to partnerships, corporations, and fi duciaries. Prerequisite: 415.
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