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Course Criteria
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3.00 Credits
Prereq: freshman or sophomore standing Students analyze critical issues confronting individuals and society in a global context as they pertain to the discipline in which the Portal course is taught. The Portal is intended to help students succeed in their university education by being mentored in process of thinking critically about important ideas and articulating their own conclusions. Students may take the Portal in any discipline, irrespective of their major or minor. Satisfies the General Studies Portal course requirement. Students may take their Portal course in any discipline. Students who transfer 24 or more hours of General Studies credit to UNK are exempt from taking a portal course.
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3.00 Credits
Prereq: MATH 102GS* or Math ACT score of 22 or greater AND sophomore standing The basic accounting cycle; current assets, current liabilities, and plant assets. Focuses on financial reporting for service businesses or merchandising businesses which have one owner. F, SP, SU.
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3.00 Credits
Prereq: ACCT 250* Continuation of the basic accounting cycle with particular attention given to development of special procedures for control, partnerships, and corporations. Analysis of financial information used within the organization by manufacturing and service businesses. F, SP, SU.
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3.00 Credits
Prereq: none A study of the legal environment of business. Topics include legal theory, and resources, ethics, the court system, torts, contracts, government regulation, property law, and international law considerations. F, SP, SU.
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3.00 Credits
Prereq: ACCT 311 A study of the Uniform Commercial Code (including sales, commercial paper, secured transactions), credit/debtor relationships, agency law, and business entities. F, SP.
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3.00 Credits
Prereq: ACCT 251* An in-depth study of the theory, concepts, and practice of financial accounting. Focus is on reporting useful information to third parties through basic corporate financial statements. F, SP.
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3.00 Credits
Prereq: ACCT 350* A continuation of Intermediate Accounting I with emphasis on the more complex problems of financial reporting. F, SP.
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3.00 Credits
Prereq: ACCT 251* Accounting for manufacturing concerns with special emphasis on managerial decisions, as well as on unit and process costs. SP.
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3.00 Credits
Prereq: ACCT 251* and MIS 302* The role of accounting information systems within an organization's management information system, information system documentation, transaction cycle reporting; principles of internal control; the use of proprietary general ledger software. F.
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3.00 Credits
Prereq: none A study of the major federal laws and judicial decisions, and selected Nebraska laws and judicial decisions affecting personnel practices nit he private and public sectors. General topics covered include equal employment opportunity, affirmative action, employee and management rights, and legal issues in employment compensation and benefits. Emphasis is placed on Title VII and employment discrimination based on race, color, sex, religion, and national origin. Age and disability discrimination are also covered. Specific topics include employee recruiting, selection, performance appraisal and promotion, wrongful discharge, employee privacy, employment-at-will and current topics. SP.
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