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Course Criteria
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4.00 Credits
This course includes a study of managerial accounting topics through the use of case studies involving a wide variety of management issues and concerns. The course will enable the students to understand how accounting information, can be used to facilitate decision making, performance measurement, and control. Students will analyze and use data to gain strategic advantage. Analytical techniques and communication skills will be emphasized, including: break-even analysis; budgeting; profit-planning; and variance analysis. Internal control and ethical decision making will be discussed. ( Prerequisite: BUS 500)
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4.00 Credits
Exploration on how and why occupational fraud is committed, how fraudulent conduct can be deterred, and how allegations of fraud should be investigated. Topics will include the examination of the legal elements of fraud, information security, fraudulent transactions, financial statement fraud, forensic accounting techniques, procedures of fraud investigation, and corporate ethics. Special attention will be given to the provisions of Sarbanes-Oxley ACT of 2002 as it relates to internal control and the AICPA's SAS 99 provisions for fraud detection. (Prerequisite: Acceptance into MBA Accounting concentration)
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4.00 Credits
Each of the four classes is the same as the CPA test topic: ACC 550 - CPA Review Business Environment & Concepts; ACC 551 - CPA Review Financial Accounting & Reporting; ACC 552 - CPA Review Regulation; and ACC 553 - CPA Review Auditing.
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4.00 Credits
This course is a continuation of basic auditing. This course will review the objectives, internal control procedures and operating cycles for such activities as Accounts Receivable, Revenues, Inventories, Property, Plant and Equipment, Accounts Payable, and Other Liabilities. A review of statistical sampling for evaluating test controls and substantive tests for an audit plan will be discussed.
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4.00 Credits
This course will involve the financial reporting applicable to state and local governments and not-for-profit entities. The Fund Accounting will review such areas as: operating activities, general capital assets, general long-term liabilities, debt service, business type activities and fiduciary activities. The analysis of revenue and expenses at government-wide level, government fund budgets and operating statement accounts.
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4.00 Credits
This is a project-based course that incorporates freehand and computer-assisted graphics technology to examine perceptional and representational approaches, perspectives, surface articulation and architectural conventions. Students will construct a series of two-dimensional drawings and three-dimensional models.
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4.00 Credits
Essentials of architectural history and theory are explored. This is a project-intensive course that focuses on basis structural and interior space utilization. The role of light, creativity, client interaction, design components, forms and architectural conventions are analyzed.
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4.00 Credits
Students serve an internship to practically apply their skills in real-world employment situations. All internships are project-oriented and directly related to the focus area of architectural technology. Internship will be served under the sponsorship of a faculty advisor, and the students will be required to document the results of the experiences.
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4.00 Credits
Students will analyze and develop construction and structural residential and commercial building designs, including evaluating construction materials and technologies. Construction planning and scheduling, state and municipal laws and ordinances, building codes, zoning, accessibility and ? green? construction are addressed.
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4.00 Credits
This course covers the process of designing and constructing a building. Focus is on material selection to create healthy, safe buildings that conserve energy. Subjects such as heating and air conditioning systems, lighting, electricity, security, acoustics and communication are explored.
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