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ACCT 402: Auditing
3.00 Credits
Shepherd University
Concepts, objectives, standards, procedures, and techniques relating to the performance of the audit. Emphasis on decisions which involve judgment that are important to final reporting. Prerequisite: ACCT 331.
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ACCT 403: FundAccounting
3.00 Credits
Shepherd University
Application of accounting principles to various funds of governmental and institutional units. Special emphasis placed upon budgetary accounting and its potential usefulness in planning and controlling revenues and expenditures. Prerequisite: ACCT 329.
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ACCT 403 - FundAccounting
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ACCT 406: AdvancedAccounting
3.00 Credits
Shepherd University
Current theories and procedures relating to partnerships and consolidated statements. Prerequisite: ACCT 331.
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ACCT 406 - AdvancedAccounting
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ACCT 408: AuditingII
3.00 Credits
Shepherd University
This course is designed to address advanced technical concepts and current topical issues of auditing. It will also build upon concepts learned in Auditing I utilizing in-depth case studies and applications. Prerequisite: ACCT 402.
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ACCT 410: AccountingTheory
3.00 Credits
Shepherd University
Contemporary financial accounting issues as reflected in pronouncements of leading professional research and policy organizations such as the Financial Accounting Standards Board and the American Institute of Certified Public Accountants. A frame of reference for assimilating and evaluating the historical foundation of the basic accounting theories and concepts as they appear in the current accounting standards. Prerequisite: ACCT 331.
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ACCT 410 - AccountingTheory
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ACCT 435: IncomeTaxII
3.00 Credits
Shepherd University
An in-depth study of the Internal Revenue Code as it relates to C-corporations, S-corporations, partnerships, estates, and trusts. Prerequisite: ACCT 335.
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ANTH 225: IntroductiontoMuseumStudies
3.00 Credits
Shepherd University
Survey of the history, philosophy, and management of museums including curatorship and public interpretation. Basic examination of the principles of museum exhibit design as well as aspects of exhibit preparation will be emphasized. This course will be essential to students interested in cultural resources in such agencies as the National Park Service.
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ANTH 225 - IntroductiontoMuseumStudies
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ANTH 300: IntroductiontoArchaeology
3.00 Credits
Shepherd University
Course surveys the history, theory, and methodology of archaeology as a subdiscipline of anthropology. Field skills necessary; the scientific collection of data on past cultures will be discussed as well as topics in prehistoric, historic, industrial, and underwater subareas.
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ANTH 300 - IntroductiontoArchaeology
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ANTH 314: PhysicalAnthropologyandArchaeology
3.00 Credits
Shepherd University
A survey of the origins of humans and the development of prehistoric cultures. A focus on the major forces of human evolution as well as the study of early cultural evolution.
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ANTH 314 - PhysicalAnthropologyandArchaeology
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ANTH 315: CulturalAnthropology
3.00 Credits
Shepherd University
A study of primitive cultures with respect to range and variability of human behavior. Presented to show the continuity of social life from basic human beginnings to present-day civilization.
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ANTH 315 - CulturalAnthropology
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