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ACCT 201: Principles of Accounting I[B/E 209
3.00 Credits
St. Andrews University
An introduction to financial accounting with an emphasis on the basic accounting equation, transactions and financial statements. The course stresses an understanding of basic concepts and the use of accounting information to support economic decision-making. Prerequisite: Sophomore standing or permission of instructor.
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ACCT 201 - Principles of Accounting I[B/E 209
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ACCT 202: Principles of Accounting II[B/E 210
3.00 Credits
St. Andrews University
An introductory study of managerial accounting with an emphasis on interpretation and application of accounting data inside specific organizations. The course stresses the use of financial and related information to make strategic, organizational and operational decisions. Prerequisite: ACCT 201.
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ACCT 202 - Principles of Accounting II[B/E 210
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ACCT 231: Federal Income Tax I[B/E 266
3.00 Credits
St. Andrews University
This course will study the "nuts and bolts" of the United States Income Tax system.Special emphasis will be placed on analyzing the impact the Federal Tax Code has on both individuals and businesses in today's complex economy. Case studies, problem solving and tax form preparation will be stressed. Prerequisites: ACCT 202 or permission of instructor.
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ACCT 231 - Federal Income Tax I[B/E 266
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ACCT 301: Intermediate Accounting I[B/E 309
3.00 Credits
St. Andrews University
The course covers theoretical foundations, the accounting process, income determination, preparation of financial statements, and accounting for current assets. Emphasis is placed on theoretical arguments supporting current accounting practice and alternatives. Prerequisite: Successful completion of ACCT 201 and 202 with a grade of "B" or better;or permission of instructor.
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ACCT 301 - Intermediate Accounting I[B/E 309
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ACCT 302: Intermediate Accounting II[B/E 310
3.00 Credits
St. Andrews University
This course is a continuation of ACCT 301 covering the theory and practice of accounting for plant assets, liabilities, and owner's equity. Prerequisite: ACCT 301 with a grade of "B" or better; or permission of instructor.
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ACCT 302 - Intermediate Accounting II[B/E 310
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ACCT 331: Cost Accounting[B/E 371
3.00 Credits
St. Andrews University
The course focuses on the application of cost analysis to manufacturing and distribution problems. It covers the recording of manufacturing costs for both the assembly and the continuous process types of industry, analysis of the behavior characteristics of business costs, and a study of principles involved in standard costs systems. Prerequisite: Successful completion of ACCT 201 and 202 with a grade of "B" or better; or permissionof instructor.
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ACCT 331 - Cost Accounting[B/E 371
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ACCT 341: Auditing[B/E 372
3.00 Credits
St. Andrews University
Professional and practical auditing theory is examined. The course covers review of internal control, audit procedures and development of audit programs for various types of business within the framework of auditors' professional and ethical standards. Prerequisites: Successful completion of ACCT 301 with a grade of "B" or better, MAT205; or permission of instructor.
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ACCT 341 - Auditing[B/E 372
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ACCT 351: Governmental & Not-For-Profit Accounting[B/E 349
3.00 Credits
St. Andrews University
This course introduces to the business student the unique way in which federal, state, and local governments maintain their accounting systems. The course also studies the accounting methods used by churches, charities, and other not-for-profit organizations found in the United States today. Prerequisites: Successful completion of ACCT 201 and 202 with a grade of "B" or better; or permission of instructor.
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ACCT 351 - Governmental & Not-For-Profit Accounting[B/E 349
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ANT 205: Archaeology
3.00 Credits
St. Andrews University
An introduction to archaeological theory and methods and how these have advanced our understanding of past world cultures. North Carolina prehistory is emphasized through field trips and participation in archaeological research.
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ANT 205 - Archaeology
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ANT 209: Introduction to Cultural and Social Anthropology
3.00 Credits
St. Andrews University
This course introduces beginning students to social and cultural anthropology and to some of its major concepts, methods and findings. Included are anthropological perspectives on the human experience and anthropological approaches to research and analysis of human groups, including economics, technology, politics, ideology, art, language, as well as their interrelationships.
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ANT 209 - Introduction to Cultural and Social Anthropology
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