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ACT 202: Introduction to Managerial Accounting
3.00 Credits
Marymount University
A continuation of the concepts and practices introduced in ACT 201. Introduction to partnership and corporate accounting and financial statement analysis. Prerequisite: ACT 201 with a grade of C or better. ( 3)
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ACT 202 - Introduction to Managerial Accounting
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ACT 303: Intermediate Accounting I
3.00 Credits
Marymount University
The study of the theoretical framework for financial accounting and generally accepted accounting principles. The primary focus is on transaction analysis, asset measurement and asset valuation, and the related effect on net income. Offered fall semester only. Prerequisite: ACT 202 with a grade of C or better. ( 3)
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ACT 303 - Intermediate Accounting I
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ACT 304: Intermediate Accounting II
3.00 Credits
Marymount University
A continuation of the concepts of financial accounting with an emphasis on liability measurement and liability valuation, stockholders' equity, and the statement of cash flows. Offered spring semester only. Prerequisite: ACT 303 with a grade of Cor better. ( 3)
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ACT 304 - Intermediate Accounting II
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ACT 306: Cost Accounting
3.00 Credits
Marymount University
Topics include the study of cost accumulations in a manufacturing environment, inventory valuation, income determination, and the reporting of internal accounting data. Offered fall semester only. Prerequisite: ACT 202 with a grade of C or better. ( 3)
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ACT 306 - Cost Accounting
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ACT 406: Tax Accounting
3.00 Credits
Marymount University
The federal income tax for corporations and individuals is studied. Tax regulations, tax planning, research, and practice are included. Offered spring semester only. Prerequisite: ACT 201 with a grade of C or better. ( 3)
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ACT 406 - Tax Accounting
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ACT 410: Auditing
3.00 Credits
Marymount University
An introduction to the independent accountant's role and responsibilities in business. Topics include generally accepted auditing standards, internal controls, substantive testing, and the auditor's report. Offered fall semester only. Prerequisite: ACT 304 with a grade of C- or better. ( 3)
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ACT 410 - Auditing
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ACT 420: Advanced Accounting Topics
3.00 Credits
Marymount University
Examines advanced financial accounting theory with emphasis on accounting concepts, current reporting problems, preparation of consolidated financial statements, and government and not-for-profit accounting. Offered spring semester only. Prerequisite: ACT 304 with a grade of C- or better. ( 3) NOTE: Applied Arts courses are open only to declared majors or minors in the Fashion Design or Fashion Merchandising program.
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ACT 420 - Advanced Accounting Topics
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ASTR 101: Astronomy
3.00 Credits
Marymount University
A descriptive course in astronomy. Historical concepts of the universe are related to our current ideas, followed by a detailed study of the solar system. The birth, life, and death of stars are analyzed: how they generate their energy and their ultimate fate. Course concludes with a journey to the galaxies to explore the possible origin of the universe, to examine some current ideas, and to speculate about the future. Liberal Arts Core/University Requirements Designation: NS. ( 4)
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ASTR 101 - Astronomy
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BIO 111: Human Genetics for Nonmajors
3.00 Credits
Marymount University
This course is for nonscience majors, and introduces the principles of genetics as applied to humans. Recent advances in areas such as using DNA evidence, gene therapy, amniocentesis, in vitro fertilization, and learning and psychiatric disabilities are considered. Social, cultural, and ethical implications are reviewed. Laboratory will include experiences with DNA, karyotyping, pedigree analysis, etc. Liberal Arts Core/University Requirements Designation: NS. ( 4)
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BIO 111 - Human Genetics for Nonmajors
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BIO 127: Introduction to Marine Biology and Tropical Ecology
3.00 Credits
Marymount University
The marine biology and tropical ecology of Belize are experienced firsthand in this study abroad course. Students will have unique opportunities to study and experience tropical jungles, coral reefs, savannas, limestone caves, mangroves, lagoons, and estuaries. Students will also have an opportunity to explore the habitats of manatees, spider monkeys, hawksbill sea turtles, and saltwater crocodiles. They will experience all of this while immersed in a different culture. This course satisfies the Liberal Arts Core requirement for a Natural Science with laboratory. Liberal Arts Core/University Requirements Designation: NS, GP. ( 6)
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BIO 127 - Introduction to Marine Biology and Tropical Ecology
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