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Course Criteria
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4.00 Credits
4 credits Introduction to the structure of accounting through an understanding of the accounting cycle, asset, liability and equity accounts. Develop the ability to prepare and understand basic financial statements
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4.00 Credits
4 credits Prerequisite: ACC2101 This course is an introduction to the subject of accounting information systems including their design, control, and implementation. The student will be exposed to the use of computer technology in accounting. 106
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4.00 Credits
4 credits Prerequisite: ACC2102 This course studies cost accumulated techniques for manufacturing and non-manufacturing companies. The emphasis is cost concepts and procedures, use of cost information for decision making, cost systems and system design, and cost analysis.
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4.00 Credits
4 credits Prerequisite: ACC2102 This first course in financial accounting focuses on the concepts relating to accounting for assets, short-term and long-term investments, inventory, property, plant, equipment, and intangibles. The course discusses the communication of financial information by means of an analysis of the balance sheet and income statement.
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4.00 Credits
4 Credits Prerequisites: ACC2102, and ACC3301 This second course in financial accounting continues the in-depth analysis of the measurement and reporting requirements necessary for the preparation of the balance sheet, income statement, and statement of cash flows. The effect of accounting for incomes taxes, pensions, leases, and accounting changes on financial statements are examined. Earnings per share, segmental information, and analytical review of financial statements are also covered.
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4.00 Credits
4 Credits Prerequisite: ACC2102 This course will provide the student with the basic concepts of tax law as applied to individuals and business entities. The student will be exposed to how tax laws are developed and the structure of our court system, and the ethics of tax practice.
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4.00 Credits
4 Credits Prerequisites: ACC2002 andACC3301 This intensive course examines specialized areas such as partnerships, joint ventures, branches, consolidated statements, segment reporting interim statements, multinational companies, bankruptcy and reorganizations, government entities, not for profit entities, and estates and trusts.
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4.00 Credits
4 Credits Prerequisites: ACC2102, ACC3301 and ACC4201 Ethics, theory practice and diversified techniques of public auditing are integrated through class discussion, professional publications, and CPA exam auditing questions. Topics include current development, independent auditors' report and its relationship to auditing standards and accounting principles, the importance of independence and other aspects of the code of professional ethics, legal liability as it relates to issuing opinions, internal controls, types of evidence, the auditing environment and auditing objectives.
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4.00 Credits
4 credits per semester Prerequisite: First-Time, Full-Time Freshmen This two-semester course sequence (Academic Foundations 1 & Academic Foundations 2) is designed, on both the theoretical and practical levels, to introduce first-year students to the different perspectives, purposes, and methods of the three great general academic disciplines: the natural sciences, the human sciences, and the arts and humanities. Study will focus on addressing fundamental questions, as contemporary as they are perennial, of knowledge and meaning. A strong secondary goal of the course is to help students begin to develop the various skills, attitudes, and values necessary for their future lives as productive scholars and citizens.
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4.00 Credits
4 credits This course exposes the student to a broad-ranged understanding of the visual arts field. Further, this course seeks to develop an appreciation of visual aesthetic experiences as they enhance the quality of life; in an intellectual, emotional, and philosophical way. The student's understanding of art is enhanced by studying the different periods/movements of history and the progression of art through history. Field trips to galleries and museums, as well as the use of slides and other visual examples, will further stimulate the student's perceptions of art.
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