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Course Criteria
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3.00 Credits
An examination of the special problems in accounting for business combinations and consolidated entities, and foreign currency translation. A critical comparison of SEC accounting report requirements and generally accepted accounting principles. Accounting issues in partnership formation, reporting and liquidation. Prerequisites: a minimum grade of "C" in ENG 3100 or BE 3340 (business majors only), and ACC 3110 with a minimum grade of "C-".
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3.00 Credits
Advanced cost analysis and cost management with emphasis on modern performance measurement. Cost accounting for world class manufacturing; quality cost accounting and TQM; activity-based accounting systems; theory of constraints, life cycle costing, and target costing. Revenue variances, transfer pricing, and quantitative methods are examined. Other topics are derived from modern applications of cost accumulation systems in the United States and other countries. Prerequisites: a minimum grade of "C" in ENG 3100 or BE 3340 (business majors only), and ACC 3200 with a minimum grade of "C-". (NUMERICAL DATA) (ND Prerequisite: passing the math placement test or successful completion of MAT 0010.)
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3.00 Credits
A study of selected issues in accounting for and taxation of international business and related effects on organizational and operating decisions. Subjects include DISCs and foreign sales corporations; dual taxation and tax treaties; impact of alternative taxing methods on international competition; international accounting standards; foreign current translations; Foreign Corrupt Practices Act. Prerequisites: a minimum grade of "C" in ENG 3100 or BE 3340 (business majors only), and ACC 2110 or equivalent, with a minimum grade of "C-".
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3.00 Credits
An introduction to selected internal auditing topics, including types of services, an overview of the internal audit process, preparation and analysis of reports, internal auditing standards, professional responsibilities, and the code of ethics. Prerequisites: a minimum grade of "C" in ENG 3100 or BE 3340 (business majors only), and ACC 3110 with a minimum grade of "C-".
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3.00 Credits
This course explores the diversity and unity of human experience through the lens of cultural anthropology. Using case studies and other texts, students will gain familiarity with different cultural worlds. As they do so, they will be asked to think critically about their own cultural ideas and actions, to reflect on problems facing humanity in the contemporary world, and to understand the various ways in which they are historically and socially connected to other people in other places. (MULTI-CULTURAL) (CORE: SOCIAL SCIENCES)
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3.00 Credits
An introduction to the human past through the scientific process of archaeology. Controversial issues discussed may include human evolution, the fate of the Neandertals, peopling of the Americas, and the cycling of state-level societies. Ultimately, lessons from the past are considered in light of contemporary human issues. (CORE: SOCIAL SCIENCES)
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4.00 Credits
This course examines humans within an evolutionary and biocultural perspective. Students will be introduced to classic and contemporary literature on topics in human evolution and will have the opportunity to make their own observations and analyses within the laboratory. We will explore theoretical frameworks and controversies about important issues such as the nature of science, human variation, and the relationship between humans and our environment. Students will become familiar with evolutionary theory and heredity, primate evolution and basic comparative anatomy, and the fossil record of human evolution. Lecture three hours, laboratory two hours.
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3.00 Credits
Study of selected topics in general anthropology. Enrollment by invitation of the department or by application.
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1.00 - 4.00 Credits
An opportunity to study a special topic or a combination of topics not otherwise provided for in the anthropology curriculum. May be repeated for credit when content does not duplicate.
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1.00 - 4.00 Credits
An opportunity to study a special topic or a combination of topics not otherwise provided for in the anthropology curriculum. May be repeated for credit when content does not duplicate.
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