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Course Criteria
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3.00 Credits
Professional auditing practice standards and procedures; develop-ment of audit programs; statistical sampling and risk management and assessment; accumulation of audit evidence; control systems, control design and control evaluation; audit reports; ethical and social .responsibility .and .the .legal .liability .of .auditors. Prerequisites: ACCT 2311, 2312, ECON 2301, 2302, ACCT 3311, 3312, ACCT 3319 and Statistics Fee: .$15
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3.00 Credits
Accounting .problems .with .respect .to .multiple .ownership .including .business combinations, consolidated financial statements, partnerships .and .other .current .accounting .issues. Prerequisite: ACCT 2311, 2312, ECON 2301, 2302, ACCT 3311, 3312 Fee: .$15
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3.00 Credits
Accounting .problems .and .issues .associated .with .branches, . foreign .currency .transactions, .SEC .reporting, .segment .reporting, .accounting for estates, trusts, nonprofit entities and other current accounting .issues. Prerequisite: ACCT 2311, 2312, ECON 2301, 2302, ACCT 3311, 3312, ACCT 4315 Fee: .$15
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3.00 Credits
Conceptual .foundations .and .practice .of .auditing .emphasized, .with .a .special .emphasis .on .e-business .auditing. .Included .will .be .a .study .of .the audit function within an organization as it pertains to e-business; the .computer .control .framework .that .should .exist .in .an .organization .at the management and applications systems level; the extent and scope .of .testing .(including .techniques .of .evidence .collection .as .well as usage of generalized audit software); and how the evidence collected .can .be .evaluated. Prerequisites: ACCT 2311, 2312, ECON 2301, 2302, CISS 1310, ACCT 3319, ACCT 4314 Fee: .$15
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3.00 Credits
An .examination .and .analysis .of .the .current .issues .and .trends .associated in the field of accounting. Included will be analysis of current trends in the areas of financial accounting and reporting, governmental .accounting .and .managerial .accounting. .Also .included .will .be .recently .adopted, .as .well .as .proposed, .accounting .standards .related .to .the .accounting .profession. Prerequisites: ACCT 2311, 2312, ACCT 3311, 3312, CISS 1310, ECON 2301, 2302 and discipline approval. This course is required of all students seeking to meet the prerequisites for sitting for the CPA examination. Fee: .$15
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3.00 Credits
A course consisting of a concentration centered on a specific area(s) .in .accounting. .Included .will .be .analysis, .concentration .and .presentation .in .such .areas .as .taxation, .auditing, .international, .legal .and .ethical .issues .facing .the .accounting .profession. .The .course .will .also include recently adopted regulations impacting the specific area(s) .under .study. Prerequisites: ACCT 2311, 2312, ACCT 3311, 3312, CISS 1310, ECON 2301, 2302 and discipline approval. This course is required of all students seeking to meet the prerequisites for sitting for the CPA examination. Fee: .$15
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3.00 Credits
A .practice-based .learning .opportunity, .with .a .business, .governmental .or non-profit employer supervised by a sponsoring faculty member. Research .and .written .reports .required. Prerequisites: ACCT 2311, 2312, ACCT 3311, 3312, CISS 1310, ECON 2301, 2302, MGMT 3350, and faculty approval and completion of an approved Academic Internship Learning Plan
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3.00 Credits
In-depth .study .of .specialized .topic .chosen .by .instructor. .Course .may .be .repeated .for .credit .when .topics .vary. Prerequisites: ACCT 2311, 2312, CISS 1310, ECON 2301, 2302
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3.00 Credits
Cross-cultural .overview .of .the .ways .human .societies .organize .themselves. .Socialization, .kinship, .gender .and .family .relations, .community .structures .and .general .lifestyle .are .compared. .Examination .of .diverse .societies .to .clarify .commonalities .and .dissimilarities .of .human .experience. .[TCCN]
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3.00 Credits
Scientific research findings are used to trace the emergence of the human .species. .Importance .of .the .distinctive .biological .makeup .of .humans .and .their .early .cultural .creations. .Details .the .human .inclination .to .engage .in .the .construction .of .culture.
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