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ACC 410: International Accounting
3.00 Credits
Union University
Prerequisite: ACC 313. Accounting from an international perspective and within the context of managing multinational enterprises. Theoretical issues, major national treatments and international harmonization efforts are emphasized.
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ACC 413: Auditing I
3.00 Credits
Union University
Prerequisites: ACC 313 and 314. An examination of ethics in accounting practice, internal control, auditing standards and procedures, and audit programs for various accounts.
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ACC 414: Auditing II
3.00 Credits
Union University
Prerequisite: ACC 413. An advanced course in auditing, applying concepts and techniques mastered in ACC 413. Special attention is given to variations of the audit report, statistical sampling, and current topics in the profession.
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ACC 450: Governmental and Not-for-Profit Accounting
3.00 Credits
Union University
Prerequisite: ACC 313. Operation of the accounting structure and financial reporting for governmental and not-for-profit entities to include colleges and universities, medical care facilities, and social service agencies.
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ACC 470: Advanced Accounting
3.00 Credits
Union University
Prerequisite: ACC 313. A comprehensive study of partnerships and consolidated entities.
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ACC 470 - Advanced Accounting
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ART 113: Two- Dimensional Design
3.00 Credits
Union University
Study of the elements and principles of two-dimensional design with an emphasis on color theory. Six studio hours per week.
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ART 114: Three- Dimensional Design
3.00 Credits
Union University
Introduction to the organization of the basic visual elements, principles, and processes in space. Six studio hours per week.
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ART 116: Drawing I
3.00 Credits
Union University
Introduction to the materials and processes of drawing. Emphasis is placed on strengthening visual awareness through observation, spatial organization, and development of imagery. Six studio hours per week.
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ART 117: Drawing II
3.00 Credits
Union University
Prerequisite: ART 116. Objective and subjective representation of the human figure through various traditional and nontraditional drawing media. Six studio hours per week.
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ART 120: Introduction to Digital Imaging
3.00 Credits
Union University
An introduction to the creative potential and application of computer-generated art. Applied instruction combined with theoretical considerations guide students to a basic understanding of the computer as a creative medium. Six studio hours per week.
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ART 120 - Introduction to Digital Imaging
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