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Course Criteria
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3.00 Credits
3 Cr. A study of the process establishing Generally Accepted Accounting Principles (GAAP); application of GAAPs to accounting for mergers and acquisitions, including leveraged buyouts; and reporting of consolidated earnings. Prerequisite: 211.
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2.00 Credits
2 Cr. A study of GAAP as applied to organizations, partnerships, international operations, and fi duciary accounting. Prerequisite: 211.
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1.00 Credits
1 Cr. A study of the generally accepted accounting principles applied to non-profi t organizations. Prerequisite: 211.
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3.00 Credits
3 Cr. A study of issues relevant to current practice. Topics may include: accounting framework, history of accounting, international accounting, and emerging issues. Prerequisite: 312.
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3.00 Credits
3 Cr. Discussion of concepts, procedures, ethics, confl icts of interest, responsibilities, and liabilities of auditing, including working paper preparation. Prerequisite: 312. Restricted to students with senior standing.
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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 junior standing or higher. 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 junior standing or higher. 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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2.00 Credits
2 Cr. A study of the child's development in art from infancy to kindergarten. Focus on appreciation of the value and function of art. Assessment of children's development in production of art. Students will learn to create a developmentally appropriate curriculum in art for children ages 0-kindergarten. Field experience required. Restricted to students with junior standing or higher.
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3.00 Credits
3 Cr. Overview of the history and philosophy of art; basic principles and methods of teaching art in the kindergarten, elementary, and middle school; understanding and evaluating children's growth in art; lesson planning, classroom techniques, and practical laboratory techniques.
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