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Course Criteria
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4.00 Credits
Focuses on basic accounting concepts with emphasis on how financial information is used in decision-making, primarily by creditors and investors. It focuses on what the financial statements reveal about the credit worthiness and financial performance of companies organized as corporations. Topics covered include preparation, analysis and interpretation of financial statements including income statements, balance sheet, statement of owner's equity, and cash flow statement. Additional topics include processing accounting information, end of period adjustments, closing entries, cash versus accrual accounting, receivables, inventory, income measurement, current and fixed assets and liabilities, stockholders' equity, ratio analysis, cash flow, merchandising operations, and internal control. Meets lower-division transfer requirements for accounting and business administration majors at most 4-year institutions. Require completion of Math 0840 or assessment into Math 0940 or higher; recommended concurrent enrollment in BUS 1100.
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4.00 Credits
Consists of analyzing information and preparing reports for internal use in the company's management decision-making process. Emphasizes planning and control for profit-seeking enterprises. This course will cover cost terminology and behavior, fixed, mixed, and variable costs, standard costs and variances, activity-based costing, quality costs, job order costing, relevant costs, break-even and cost-volume-profit analysis, profit planning (budgeting), capital budgeting, flexible budgeting, segment reporting, transfer pricing, constrained resources, and business ethics. Meets requirements for accounting and lower-division-transfer business administration majors at most 4-year institutions.
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3.00 Credits
Introduces students to federal individual income tax law. This course is intended primarily for accounting two-year program students, or those interested in an introductory income tax course.
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3.00 Credits
Focuses on the fundamentals of fund/nonprofit accounting. It prepares students to apply basic governmental accounting principles and prepare financial statements for fund/nonprofit organizations. Topics covered will include accounting for states, municipalities, and not-for-profit organizations with some federal government accounting. Prerequisites: ACCT 2101
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3.00 Credits
Introduces QuickBooks accounting software and extensive application of Microsoft Excel electronic spreadsheet applications. After completion of this course the student will be able to record small business transactions in QuickBooks and perform higher level Excel applications and analysis including macros, vlookups, and pivot tables. Requires ACCT 2101 and BUS 1100.
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3.00 Credits
Introduces students to the four subfields of anthropology: archaeology, biological anthropology, cultural anthropology, and language. Anthropology, is the study of humanity. Within each subfield are various, practical applications which are collectively termed applied anthropology. Students will learn to identify and apply anthropological study methods. Included within this knowledge will be the application of holistic, comparative, and evolutionary avenues of anthropological inquiry into the issues and institutions that affect our complex, modern lives.
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3.00 Credits
Explores the cultural variety that comprises the current American population and the issues that drive Americans today. This course provides an introduction to American culture with emphasis on those who have arrived in the past 200 years including their transitions, mobility, and interchange. Classroom discussions, lectures and activities will focus on the effects of each succeeding immigrant group on American culture through the operation of American Dominant Culture, worldview, and institutions; with focus primarily on the role of the individual and consumerism within American society.
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3.00 Credits
Introduces students to the anthropological subfield focused on human culture. Culture is that complex whole which includes knowledge, belief, art, morals, law, custom, and any other capabilities and habits acquired by individuals as a member of society. Examines the tension between the claim that culture can be both universal as well as particular. This class offers a broad survey allowing for this comparison of universals and particulars around the world, including larger concepts of identity, cultural manifestation, operation of institutions, and issues of inequality and globalization.
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3.00 Credits
Introduces students to the archaeological field and profession. Archaeology, one of the four sub-fields within anthropology, is the study of human material culture and is typically done by examining objects and locations left behind by various groups throughout human history. Students will examine the history, methods, and basic theories of archaeology. Additionally, students will learn how the archaeological profession is conducted today and apply this to highlighting issues of community development and expression, subsistence, status, consumption, gender, and other contemporary issues.
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3.00 Credits
Introduces the biological anthropology field, one of the four sub-fields within anthropology. Sometimes called physical anthropology, biological anthropology is the study of our collective human origins. Students will accomplish this through three main areas: study of biological evolution, including the forces of evolution and cellular biology; comparing primate and human physical and behavioral practices; and by examining hominid evolution from groups beginning four to five million years ago through today as they are shaped by environmental and cultural stimuli. Study will be done through a variety of in class discussions and lectures as well as simulated or dry lab activities. Additionally, students will learn how modern cultural implications impact our evolution and environment today. May be paired with ANTH 1131 to fulfill a lab science requirement.
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