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Course Criteria
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3.00 Credits
(Spring; Yearly; 3.00 Credits; QS,S) This course covers topics comparing parameters between populations, ANOVA, Regression Analysis, Forecasting and Decision Analysis.
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3.00 Credits
(Fall & Spring; Yearly; 3.00 Credits; S) Macroeconomic conditions affect individuals and businesses in numerous ways: employment opportunities, the purchasing power of wages and salaries, the cost of borrowing money, sales, profits, and competitiveness against foreign businesses. This course develops the theories relevant to understanding the business cycle, inflation, unemployment, deflation, exchange rates and balance of payments problems. It also examines the options and tradeoffs governments face as they seek to provide a stable macroeconomic environment through monetary and fiscal policies. Case studies of the macroeconomic performance and policies of diverse countries provide a comparative orientation. Prerequisites: Sophomore, Junior, or Senior standing
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3.00 Credits
(Fall & Spring; Yearly; 3.00 Credits; S) The optimizing behavior of households and firms serves as the focal point in this study of market-based resource allocation. Supply and demand analysis, spending and saving decisions of households, production and employment decisions of firms, alternative market structures, and environmental economics are among the topics covered. Prerequisite: Sophomore, Junior, or Senior standing.
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3.00 Credits
(Fall; Yearly; 4.00 Credits; S) A comprehensive study and application of generally accepted accounting principles for asset valuation, income measurement, and financial statement presentation for business organizations. Prerequisites: EB131.
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3.00 Credits
(Spring; Yearly; 4.00 Credits; S) A continuation of the comprehensive study and application of generally accepted accounting principles for asset valuation, income measurement, and financial statement presentation for business organizations begun in Intermediate Accounting I. Prerequisite: EB232.
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3.00 Credits
(Fall & Spring; Yearly; 4.00 Credits; QM,CW,S) Emphasizes accounting concepts for the internal use of management in planning and control. Course focuses on spreadsheet applications to analyze management policies. Prerequisite: EB131.
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4.00 Credits
(Variable; Variable; 1.00-4.00 Credits; S) Allows the department to offer special topics not normally offered. Departments may offer more than one special topic. Prerequisites vary by title.
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3.00 Credits
(Fall & Spring; Yearly; 3.00 Credits; S) Students will develop their new ventures beyond the conceptual and planning stages by establishing actual operations-purchasing, manufacturing, marketing, etc- to generate revenue. They will implement whatever support systems ( accounting, human resources, inventory management, etc) are needed. Prerequisite: EB207.
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3.00 Credits
(Fall; Even Years; 3.00 Credits; S) Focuses on accounting theory and problems regarding such specialized topics as: partnerships, consolidated financial statements, governmental accounting, multi-national enterprises and corporate bankruptcy. Prerequisite: EB 233.
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3.00 Credits
(Spring; Odd Years; 3.00 Credits; CW,S) Emphasizes current auditing principles and the objectives of independent accounting firms. Particular attention is placed on auditing procedures and the ethical and legal responsibilities of the auditor. Prerequisite: EB 233.
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