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ACCT 303: Advanced Accounting I
3.00 Credits
St. Thomas Aquinas College
An advanced study of specialized topics including: the partnership, business installments, combination and consolidated statements, installments, consignments, branch operations. Prerequisite: ACCT 204.
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ACCT 303 - Advanced Accounting I
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ACCT 304: Advanced Accounting II
3.00 Credits
St. Thomas Aquinas College
Continued study of specialized topics including: bankruptcies, multinational companies, fiduciary accounting, leases, and pension plans, intangible assets, replacement cost and fair value accounting. Emphasis on current accounting pronouncements. Prerequisite: ACCT 303 or permission of the instructor.
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ACCT 304 - Advanced Accounting II
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ACCT 401: Federal Income Taxation
3.00 Credits
St. Thomas Aquinas College
The theory and application of the Internal Revenue Code and Regulations with emphasis on individual taxation. Returns, rates, gross income exclusions and inclusions, basis for gains and losses, allowable deductions, and principles of tax accounting. Prerequisite: ACCT 101, 102.
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ACCT 401 - Federal Income Taxation
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ACCT 402: Advanced Federal and State Taxation
3.00 Credits
St. Thomas Aquinas College
Federal and state income taxes applicable to individuals, fiduciaries, partnerships & corporations. Emphasis on research & tax planning. Prerequisite: ACCT 401.
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ACCT 402 - Advanced Federal and State Taxation
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ACCT 403: Auditing I
3.00 Credits
St. Thomas Aquinas College
The selection, scope and application of auditing standards and procedures in examination of business accounts. The role of management, the independent public accountant, and the internal auditor in the examination of evidential matter and the internal control system. The ethics and legal responsibilities of the accounting profession. Prerequisite: ACCT 204.
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ACCT 403 - Auditing I
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ACCT 404: Auditing Practice
3.00 Credits
St. Thomas Aquinas College
Various auditing topics and problems including report writing, management advisory and other public accounting services and analysis of the current state of the art. Latest pronouncements of professional and regulatory authorities. Prerequisite: ACCT 403.
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ACCT 404 - Auditing Practice
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AFROTC 101/102: The Air Force Today
1.00 Credits
St. Thomas Aquinas College
The Air Force Today
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AFROTC 101/102 - The Air Force Today
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AFROTC 201/202: The Development of Air Power
1.00 Credits
St. Thomas Aquinas College
The two semester course sequence examines the role of the Air Force in the contemporary world by studying the total force structure, strategic offensive and defensive forces, general purpose forces, and aerospace support forces. The courses include the development of air power from dirigibles to balloons through the Vietnam conflict.
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AFROTC 201/202 - The Development of Air Power
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AFROTC 301/302: Air Force Management and Leadership
3.00 Credits
St. Thomas Aquinas College
An integrated management course emphasizing the individual as a manager in the Air Force. The individual motivational and behavioral processes, leadership, communication, and group dynamics are covered to provide a foundation for the development of the Junior Officer's professional skills as an Air Force officer. The basic management processes involving decision making, utilization of analytic aids in planning, organizing, communicating, and controlling in a changing environment are emphasized as necessary professional concepts. Organizational and personal values management of forces in change, organizational power, politics, and managerial strategy and tactics are discussed within the context of the military organization. Actual Air Force cases are used to enhance the learning and communication processes.
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AFROTC 301/302 - Air Force Management and Leadership
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AFROTC 401: National Security Policy Process
3.00 Credits
St. Thomas Aquinas College
This course examines the national security process, regional studies, advanced leadership ethics, and Air Force Doctrine. Special topics of interest focus on the military as a profession and civilian control of the military.
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AFROTC 401 - National Security Policy Process
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