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Course Criteria
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3.00 Credits
1 semester, 3 credits This course examines the role taxes play in business decisions, particularly Federal taxes on income. A survey of the Federal tax laws as they affect different types of income and deductions is included.The differences between tax and business treatment of common business activities, events, and transactions are discussed. Prerequisite: ACC 102 or 103.
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4.00 Credits
1 semester, 4 credits This course develops an understanding and appreciation of the philosophy of the auditing process and the role of internal and external auditing in an organization.The concepts of risk and control, evidence, and documentation are considered. Ethical issues in the audit environment are considered. Prerequisite: ACC 350 or permission of instructor.
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3.00 Credits
1 semester, 3 credits This course examines the history of accounting frauds, scandals, and scams from the early days of the McKesson-Robbins scandal in the 1930s to the more current frauds of Enron andWorldCom in the 21st century. This course explores common themes, ethical questions, motivational factors, and prevention. Prerequisite: ACC 101 or ACC 103; corequisite: PHL 202 or PHL 306.
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3.00 Credits
1 semester, 3 credits Offers credit to students participating in department approved internships in for-profit or not-for-profit organizations or governmental agencies. Provides the student with a valuable experiential learning opportunity. Academic assignments, as specified in the accountancy internship contract,must be completed. Departmental approval required.
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3.00 Credits
1 semester, 3 credits This course requires students to integrate, extend, analyze, and apply knowledge gained in the major to demonstrate mastery of the accounting discipline within a liberal arts experience.The course focuses on internal and external reporting issues incorporating concepts from financial accounting, cost/managerial accounting, accounting information systems, advanced accounting, auditing, and taxation. Prerequisite: Senior accountancy majors or minors.
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1.00 - 3.00 Credits
1 semester, 1-3 credits Open primarily to senior accountancy majors.The student is provided the opportunity to fully explore advanced topics in the field.The number of credits is determined by consultation with the faculty member responsible for the project and the chairperson. Prerequisite: Permission of the chairperson.
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3.00 Credits
1 semester, 3 credits This course will introduce students to the basic issues, methodology, and tools in examining a broad range of topics relevant to the study of American history and culture. Thematic topics vary from semester to semester. Satisfies an AMS elective requirement.
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3.00 Credits
1 semester, 3 credits ( Fine Arts Core) A history of the development of photography as an art, from its invention in 1839 to the present. Same as ARH 108.
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3.00 Credits
1 semester, 3 credits ( Fine Arts Core) This course traces the history of cinema from its beginnings at the turn of the 20th century to the establishment of the sound cinema. Emphasis is given to film as an art form as well as a social and political phenomenon in the United States and throughout the world. Same as TDF 120.
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3.00 Credits
1 semester, 3 credits ( Fine Arts Core) This course traces key films and movements in the history of the cinema, from the classic Hollywood era in the 1940s to the flowering of international and independent cinema of the present. Emphasis is on cinema as an art form, medium of entertainment, and its development alongside politics, society, and the other arts. Same as TDF 121.
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