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ACTG 421: Concepts of Auditing
3.00 Credits
Francis Marion University
The various concepts and techniques used to verify the amounts reported on the financial statement are covered, as well as the auditor's report, the concept of internal control, and the code of ethics.
Prerequisite:
ACTG 320 AND ACTG 324
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ACTG 422: Financial Reporting III
3.00 Credits
Francis Marion University
An in-depth study in specific accounting issues associated with the preparation of financial statements (e.g., business combinations, consolidated statements, and international operations) and some work in not-for-profit financial reporting (e.g., governmental fund accounting).
Prerequisite:
ACTG 324
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ACTG 423: Accounting for Governmental and Not-for-Profit Organizations
3.00 Credits
Francis Marion University
An in-depth study of the financial accounting and reporting requirements and methods for state and local governments. Also the unique accounting and reporting practices of hospitals, academic institutions, human service organizations, and other non-business organizations are surveyed.
Prerequisite:
ACTG 324
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ACTG 423 - Accounting for Governmental and Not-for-Profit Organizations
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ACTG 424: Special Topics in Accounting
3.00 Credits
Francis Marion University
Using web-based research materials, an in-depth examination of three topical areas in law, tax, and accounting, with special relevance to graduating seniors.
Prerequisite:
ACTG 324
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ACTG 428: Federal Taxation II
3.00 Credits
Francis Marion University
Generally emphasizes the study of business income taxation. More specifically, it focuses on the application of federal law within the context of the income taxation of (a) regular "C" corporations and their shareholders, (b) "S" corporations and their shareholders and (c) partnerships and their partners. Topics include the income tax consequences of the formation, operation, consolidation, and termination of business entities.
Prerequisite:
ACTG 328
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ACTG 429: Tax Research
3.00 Credits
Francis Marion University
Focuses on applied research in Federal taxation. It examines (1) primary sources of the tax law (e.g., the Internal Revenue Code, Treasury Regulations and Supreme Court rulings) and (2) various tax research methodologies. It includes practical written assignments that (a) require application of specific primary sources and (b) must be completed using state-of-the-art, online, tax research databases to locate and interpret primary source materials.
Prerequisite:
ACTG 328
Corequisite:
ACTG 328
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ANTH 100: Introduction to Anthropology
3.00 Credits
Francis Marion University
An introduction to the anthropological way of thinking about language, human and animal interactions, culture, prehistory, the rise of civilization, evolution, and fossil hominins, among other areas. This course will touch on the four subfields of anthropology: archaeology and biological, cultural, and linguistic anthropology.
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ANTH 205: Introduction to Biological Anthropology
3.00 Credits
Francis Marion University
An introduction to the subfield of biological anthropology. This course explores evolution, fossil hominins, primate behavior, and biocultural adaptations. Students will be provided the foundation on key concepts within the field, and introduced to current debates and topics within biological anthropology surrounding forensics, medical anthropology, genetics, and DNA.
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ANTH 210: Introduction to Archaeology
3.00 Credits
Francis Marion University
An introduction to theory and methods in archaeological research, data collection, and analysis. Students will learn the strategies employed in the investigation of archaeological remains as well as issues of explanation, interpretation, and public engagement. Students will also receive an introduction into historical archaeology.
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ANTH 215: Language and Culture
3.00 Credits
Francis Marion University
An introduction to linguistic anthropology with an emphasis on the cultural aspects of language use, thought, and learning. This course examines similarities and differences within societies, cultures, and languages around the world. By exploring the structure of language, different accents, dialects, and forms of communication, students will get a glimpse into the linguistic diversity that takes place not only in the United States, but also in other countries.
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