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ACCT 405: Auditing
4.00 Credits
West Virginia University at Parkersburg
4 HRS. Study of auditing theory and practice, the generally accepted auditing standards, the audit plan, internal control evaluation, statistical sampling and testing procedures; and, auditor's reports. (Prerequisites: ACCT 312.)
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ACCT 405 - Auditing
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ACCT 410: Government/ Not- For- Profit Accounting
3.00 Credits
West Virginia University at Parkersburg
3 HRS. Covers the techniques and principles of fund accounting as generally encountered in government agencies, charities, and other not-for-profit organizations. (Prerequisite: ACCT 312)
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ACCT 410 - Government/ Not- For- Profit Accounting
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ACCT 432: Cost Accounting
3.00 Credits
West Virginia University at Parkersburg
3 HRS. Determination of costs in manufacturing entities; interpretation of cost data; study of job order costs, process costs, and standard costs. (Prerequisites: ACCT 202 and MATH 126.)
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ACCT 432 - Cost Accounting
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ART 101: Art Appreciation
3.00 Credits
West Virginia University at Parkersburg
3 HRS. Visual arts and artists, periods, societies, cultures; design and composition; media, materials, and techniques. F-S
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ART 101 - Art Appreciation
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ART 105: Survey of Art History
1.00 Credits
West Virginia University at Parkersburg
3 HRS. History of painting, sculpture, architecture, and minor arts of the Western world from prehistory to Renaissance; the relationship between art, artists (artisans, craftsmen) and developing society in Western civilization. F
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ART 105 - Survey of Art History
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ART 106: Survey of Art History
2.00 Credits
West Virginia University at Parkersburg
3 HRS. Continuation of ART 105. History of painting, sculpture, architecture, and minor arts of Western civilization from Renaissance to Twentieth Century. (Prerequisite: ART 105) S
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ART 106 - Survey of Art History
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ART 112: Drawing
2.00 Credits
West Virginia University at Parkersburg
3 HRS. Continuation of ART 111 stressing expressive drawing in both color and black and white media. (6 studio hours per week.) (Prerequisite: ART 111) F-S
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ART 112 - Drawing
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ART 121: Fundamentals of Two- Dimensional Design
3.00 Credits
West Virginia University at Parkersburg
3 HRS. Manipulation of picture plane; abstract elements of line, shape, form, texture, value, space, and color. (6 studio hours per week.) F
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ART 121 - Fundamentals of Two- Dimensional Design
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ART 122: Fundamentals of Three- Dimensional Design
3.00 Credits
West Virginia University at Parkersburg
3 HRS Continuation of ART 121, introducing three-dimensional arts concerns using wire, plaster, wood, clay, cardboard and metals to investigate functional and sculptural problems. (Prerequisite: ART 121) S
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ART 122 - Fundamentals of Three- Dimensional Design
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ART 162: Watercolor
3.00 Credits
West Virginia University at Parkersburg
3 HRS. Introduction to materials and techniques used in water-color; composition, color theory, and personal expression. (6 studio hours per week.) (Prerequisite: ART 111, ART 121) F
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ART 162 - Watercolor
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