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ACC 433: Advanced Accounting
3.00 Credits
Cumberland University
A study of the preparation of consolidated corporate financial statements and other complex financial accounting problems. Prerequisite: ACC 312.
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ACC 451: Accounting Theory
3.00 Credits
Cumberland University
A study of contemporary accounting issues including pronouncements of the Financial Accounting Standards Board and the Securities and Exchange Commission. Prerequisite: ACC 311 . Co-requisite: ACC 312.
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ACC 453: Federal Income Taxes I
3.00 Credits
Cumberland University
A study of federal income tax laws with particular emphasis on the preparation of filing of individual tax returns. Prerequisite: ACC 212.
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ACC 454: Federal Income Taxes II
3.00 Credits
Cumberland University
A study of federal income tax law with emphasis on corporation, partnership, estate, and trust tax returns. Prerequisite: ACC 212.
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ACC 454 - Federal Income Taxes II
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ACC 462: Auditing
3.00 Credits
Cumberland University
A study of the theory of auditing, the legal and ethical responsibilities of an auditor, procedures, methods of certification of financial statements, preparation of working papers, and reports to the client. Prerequisite: ACC 312
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ACC 498: Research in Business
1.00 - 3.00 Credits
Cumberland University
Individual independent research designed to provide an in-depth study in accounting. Prerequisite: Approval of the School Dean and the Dean of Undergraduate Studies.
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ACC 499: Special Topics in Business
1.00 - 3.00 Credits
Cumberland University
A special course covering topics in accounting. Prerequisite: Approval of the School Dean and the Dean of Undergraduate Studies.
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ANTH 301: Ethnology
3.00 Credits
Cumberland University
This course is a cross-cultural comparison of world cultures and the comparative study of ethnographic data. The student is exposed to a wide variety of cultures, their customs, material culture, subsistence and symbols. There will be a strong ethnography component to this course which will involve some field work (collecting oral histories, mapping community structure) with a designated cultural group. Prerequisite: ANTH 210 or consent of the instructor.
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ANTH 310: The American Indian
3.00 Credits
Cumberland University
This course examines ten of the twelve geographic regions of native Americans on the North American continent focusing on the influence of geography on culture, lifestyle, and food-gathering. Attention will be given to early historic life, identity, ritual, and myth. The impact of Federal Indian Policy since 1800 on settlement, subsistence, and geography will be examined. Prerequisite: ANTH 210 or consent of the instructor.
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ANTH 315: Religion in Traditional Societies
3.00 Credits
Cumberland University
This course examines the function and practice of religion and ritual in traditional societies, contrasting and comparing traditional religion with aspects of modern world religions and culture. The course includes an examination of patterns of witchcraft, magic, voodoo, myth, ritual, shamanism, and the function of religion in traditional societies. Prerequisite: ANTH 210 or consent of instructor.
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