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Course Criteria
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1.00 - 6.00 Credits
This elective course allows for the study of various accounting topics that are not a part of the regular course offerings. Special topics will be announced in advance and this course may be repeated for additional credit as the topic changes. To repeat the course in order to improve a grade; the topic, the course number, and the credit hours must be the same. Prerequisite: Permission of the Instructor and an institutional GPA of 2.5 or better. For business majors additional prerequisites include completion of 45 credit hours and completion of ACCT 201 with a C or better. One to six credit hours.
Prerequisite:
( ACCT 201
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3.00 Credits
This course studies the authoritative literature's generally accepted auditing standards, providing guidance for the independent audit of financial statements. The process used by the independent auditor to conduct an examination of and render a report on a set of financial statements is reviewed. Pre-requisite or Co-Requisite: C or better in ACCT 302 and an institutional GPA of 2.5 or better. Three credit hours.
Prerequisite:
ACCT 302
Corequisite:
ACCT 302
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3.00 Credits
This course studies the design and operation of the accounting information systems that collect, process, and report economic data generated by the major transaction/business cycles. Additionally, students will examine the system controls and legal requirements necessary for information and reporting integrity. Co-requisites: C or better in both ACCT 302 and BA 304, and an institutional GPA of 2.5 or better. Three credit hours.
Prerequisite:
( ACCT 302 and( BA 304
Corequisite:
( ACCT 302 and( BA 304
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1.00 - 6.00 Credits
This course is designed to give students a practical work experience in their emphasis field. The student works through an approved agency or business under the supervision of professional employees and a faculty member from the School of Management. The grade is based on the requirements stated in the course syllabus, which will include evaluations by the field supervisor and the course instructor as well as written reports rendered by the student. Prerequisites: Junior/Senior status in major; minimum of a 2.5 institutional GPA and permission of instructor. For business majors using this course as an selective, additional prerequisites include completion of 45 semester hours, institutional GPA of 2.5 or better, completion of ACCT 201, ACCT 202, MATH 211 or BA 225, ECON 101 or ECON 201 or ECON 202, and ENGL 275 with a "C" or better. Dependent upon availability of positions. One to six semester hours.
Prerequisite:
( ACCT 201 and( ACCT 202 and( BA 225 or MATH 211 and( ECON 101 or ECON 201 or ECON 202 and( ENGL 275
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1.00 - 6.00 Credits
The course is designed to give students additional practical work experience in their emphasis field. The student works through an approved agency or business under the supervision of professional employees and a faculty member from the School of Management. The grade is based on the requirements stated in the course syllabus, which will include evaluations by the field supervisor and the course instructor as well as written reports rendered by the student. May be taken for additional credit for a maximum of six hours; only three hours may be used as a business elective. Internships are dependent upon availability of positions. Prerequisites: ACCT 490, senior status in the major, minimum of a 2.5 institutional GPA, and permission of instructor. One to six semester hours.
Prerequisite:
ACCT 490
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3.00 Credits
ACCT 610.ADVANCED MANAGERIAL ACCOUNTING This course covers managerial accounting and cost management practices that can be strategically applied across the various functions of a business organization to improve organizational performance. The course emphasizes the methods available to measure and evaluate costs for decision-making and performance evaluation purposes. It reviews a number of cost management issues relating to the design and implementation of strategic, marketing, value analysis, and other management models in modern firms; and identifies major contemporary issues in managerial accounting and financial decision-making. A variety of case studies in different industries and decision contexts are used to examine the application of these concepts. Three credit hours.
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3.00 Credits
The course explores the use of financial and managerial accounting concepts applied for analysis, problem solving, and decision making in corporations. Both financial and non-financial information are integrated for better strategic, organizational, and operational decisions. The first part of the course reviews relevant contemporary topics in financial accounting and reporting to include the fundamentals of the accounting process that provide a business manager the ability to read, analyze and interpret financial accounting data crucial to making informed economic decisions. The second part of the course focuses on cost systems and controls as they pertain to organizational control and decision-making. Topics concerning issues in management accounting and ethics are incorporated throughout the course. Three credit hours
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3.00 Credits
Exploration of world cultural similarities and differences. The course focuses on universal aspects of the human experience including language, kinship, marriage and family patterns, worldwide migration, and culture change. Required for minor. Three semester hours.
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3.00 Credits
Exploration of topics and issues not currently included in the anthropology curriculum. This course is designed as an in depth study of topics of anthropological/archaeological interest. May be taken for additional credit as topic changes. "C" or better in either ANTH 104 or SOCI 101 recommended. Three semester hours.
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3.00 Credits
A study of the basic visual vocabulary of art; line, tone, color, shape, and texture, etc. A study of the development by artists in various periods and cultures from prehistoric to contemporary times. (General Education - Humanities and Fine Arts) Three credit hours.
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