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Course Criteria
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3.00 Credits
AUDITING~This course addresses the unique challenges faced by auditors. Students develop an understanding of methods for the verification of financial statements and accounting procedures, professional ethics, internal control and internal audit, statistical sampling and computer systems application. Prerequisites: Accounting 225 or Accounting 207 and Accounting 208.
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4.00 Credits
FINANCIAL STATEMENT ANALYSIS AND VALUATION~This course develops practical analysis tools to enable students to analyze financial statements to obtain an indication of the underlying value of firms. The course teaches valuation from an earnings based approach, but also discusses discounted cash flow analysis. Prerequisites: Accounting 225 or Accounting 207 and Accounting 208.
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3.00 Credits
ACCOUNTING INFORMATION SYSTEMS~Accounting Information Systems (AIS) explores the basic concepts of AIS, core business process and Enterprise-wide Risk Management Polices to enable students to understand and evaluate Information Systems to safeguard assets and provide reliable financial information for decision making purposes.
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4.00 Credits
INTERMEDIATE ACCOUNTING~This course examines financial theory and financial statement reporting practices, including evaluation of current issues and practices related to Investments, Leases, Pensions, Stock Options, and Earnings per Share. Prerequisites: Accounting 225 or Accounting 207 and Accounting 208.
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4.00 Credits
INTERMEDIATE ACCOUNTING II~Continuation of Intermediate Accounting I. Area of focus includes liability determination, equity measurement, principles of revenue and expense measurement, earnings per share, taxation, pensions, and lease accounting. Prerequisite: Accounting 351
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3.00 - 4.00 Credits
CORPORATE FINANCIAL REPORTING INTERNATIONAL PERSPECTIVES~ The purpose of this course is to deepen students' knowledge of U.S. financial reporting standards and practices, and to provide insight into where the financial statement numbers come from. It will also be the aim to explain the U.S. process of setting accounting standards, as well as recent developments in the setting of International Financial Reporting Standards, and their implications for American companies and investors. In this way, students will become more informed and incisive analysts of financial statements, whether as users or preparers.
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3.00 Credits
ADVANCED ACCOUNTING~This course enhances students' ability to determine the financial effects and implications for financial reporting of business performance related to mergers, acquisitions, and other corporate structure changes. Additional topics include SEC and interim financial reporting, foreign currency translation, and accounting for governmental and non-profit entities. Prerequisite: Accounting 351 or permission.
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4.00 Credits
SENIOR CAPSTONE~ This course is designed as a capstone to the Accounting and Financial Management major for Weekend College students. Students will have an opportunity to integrate and apply their course work through an analysis of a significant issue. They will research the issue, review the professional literature, identify and analyze alternatives, and recommend a resolution which is supported by the appropriate justification.
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0.00 - 4.00 Credits
This course adopts a communicative approach where emphasis is placed on the functional use of the Arabic language. The introduction of various components of the language serves the ultimate goal of enabling students to communicate in Arabic at a level that conforms to the general proficiency guidelines of the Intermediate Low, even though some students might achieve a Novice High level and some others might achieve an Intermediate Mid level, as defined by the American Council on the Teaching of Foreign Languages (ACTFL). The course deals with varous aspects fo Arab culture. Prerequisite: Arabic 101 or placement.
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0.00 - 4.00 Credits
INTERMEDIATE ARABIC I~This third semester of the beginning Arabic course adopts a communicative approach where emphasis is placed on the functional use of the Arabic language. This is a continuation of the two semester intro sequence and is not taught via distance learning. The introduction of various components of the language serves the ultimate goal of enabling students to communicate in Arabic at a level that conforms to the general proficiency guidelines of the Intermediate Low, even though some students might achieve a Novice High level and some others might achieve an Intermediate Mid level, as defined by the American Council on the Teaching of Foreign Languages (ACTFL). The course deals with various aspects of Arab culture. You may view ACTFL description of each of these levels on WebCT in the folder titled "Speaking Guidelines."
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