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Course Criteria
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3.00 Credits
An examination of selected major and emerging, issues in the discipline. Both theoretical and, practical dimensions are examined through the use, of cases and other materials.
Prerequisite:
AB-302
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3.00 Credits
The use of data analytics in the valuation and, reporting practices of corporate entities.
Prerequisite:
AB-301
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3.00 Credits
An in-depth study of the law of commercial, transactions. This course reviews the Uniform, Commercial Code and its legal effect on sales,, commercial paper and secured transactions., Insurance, real and personal property are also, covered. This course is recommended for students, preparing to take the Uniform CPA Exam. Does not, satisfy Accounting elective.
Prerequisite:
AB-272
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3.00 Credits
Legal considerations that apply to U.S. business, in the international marketplace. Analysis of, issues involving contract negotiations and, enforcement, venue, jurisdiction, arbitration,, financing of international trade, international, conventions, and multinational business issues, are covered. Does not satisfy Accounting, elective.
Prerequisite:
AB-272
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3.00 Credits
Accounting concepts and techniques as applied to, the production function, with emphasis on, manufacturing operations. The course provides an, in-depth study of product costing and cost, allocation systems for planning and control.
Prerequisite:
AB-219, FN-331, MG-201, MK-201, and senior status
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3.00 Credits
Auditing procedures, audit program design,, financial statement examination, audit evidence, analysis, and application of auditing standards., This course will also include the social,, ethical, and legal responsibilities of the, accountant.
Prerequisite:
AB-301
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3.00 Credits
Experiential learning opportunity in the field of, accounting at an approved setting under, professional supervision. Each student should, choose a setting related to their personal,, professional or vocational interests that will, allow them to apply what they are learning in, their accounting courses. Recommended settings, include businesses, nonprofits and government, institutions. Permission of the instructor and, Career Development Center is required.
Prerequisite:
Minimum junior class status with a minimum 2.5 cum GPA
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3.00 Credits
Explores the process for conducting forensic, examinations. Forensic examiners typically serve, as either consultants to attorneys or as expert, witnesses. Course participants will be prepared, through activities, lectures, and readings to, conduct a forensic examination in either role.
Prerequisite:
AB-301
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3.00 Credits
Development and implementation of student's own, research and/or field experience in accounting, under the guidance of a faculty member. The, student must receive departmental approval of a, preliminary proposal before registering for this, course.
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4.00 Credits
An introduction to the science of biology. This, course exposes the student to the unifying, characteristics of organisms that reveal their, evolutionary inter-relationships., Topics broadly introduced include biochemistry,, cellular biology and physiology, metabolism,, Mendelian and molecular genetics and, evolution. Lecture 3 hours, lab 3 hours. Course fee.
Prerequisite:
Must register for BI-151L
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