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ACCT 540: Intermediate Accounting Theory I
3.00 Credits
Rockford University
The first third of a three-semester sequence. Topics include accounting theory and its formation, inventory, and present-value techniques. There will be an in-depth analysis of current and long-term assets and liabilities. Appropriate professional literature will be integrated in such discussions. Scheduled: Fall, yearly.
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ACCT 540 - Intermediate Accounting Theory I
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ACCT 544: Cost Accounting
3.00 Credits
Rockford University
A comprehensive introduction to the U.S. federal tax system with emphasis on individual income taxes. Topics include gross income determination, business deductions, and non-business deductions. Special computations and credits will be discussed along with ordinary gains and losses and capital gains and losses. Scheduled: Spring, yearly.
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ACCT 544 - Cost Accounting
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ACCT 545: Advanced Federal Taxes
3.00 Credits
Rockford University
An in-depth study of tax situations in partnerships, estates, trusts, and corporations. Emphasis will be on special tax problems for business, along with estate and gift taxes.
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ACCT 545 - Advanced Federal Taxes
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ACCT 546: Advanced Accounting
3.00 Credits
Rockford University
An advanced course in accounting theories and practices. Topics include partnership accounting, estates and trusts, international operations, and governmental accounting. The major emphasis will be placed on consolidated financial statement theory and preparations, including the areas of acquisition and intercompany transactions. Scheduled: Spring, yearly.
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ACCT 546 - Advanced Accounting
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ACCT 547: Auditing Theory and Practice
3.00 Credits
Rockford University
A comprehensive presentation of the theory and practice involved in the auditing process. The environment of auditing will be presented, including the AICPA professional standards. The methods of verifying accounting records will be discussed, along with sampling techniques, EDP auditing, and the auditors report. The use of professional literature and practical examples will aid the development of the practices involved. Scheduled: Fall, yearly.
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ACCT 547 - Auditing Theory and Practice
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ANSO 100: Introduction to Cultural Anthropology
3.00 Credits
Rockford University
An introduction to the basic concepts of anthropology and methods used to study cultures, with emphasis on analyzing descriptive material about cultures. PRQ: None. Scheduled: Spring, yearly. Meets: SNOR.
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ANSO 100 - Introduction to Cultural Anthropology
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ANSO 110: Introduction to Archaeology
3.00 Credits
Rockford University
For students with no previous background in archaeology. This course has two major emphases: to expose students to contemporary archaeological methods and the theories underlying them; and to introduce archaeological materials from the Americas, northern Europe, sub-Saharan Africa and Asia. PRQ: None. Scheduled: When staffing allows. Meets: SNO.
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ANSO 110 - Introduction to Archaeology
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ANSO 115: World Regional Geography
3.00 Credits
Rockford University
For students with no previous background in geography. After an initial discussion of the earth as a planet, this problem-oriented course will focus on the effect the physical environment in each part of the world has had on local social, political, economic, religious and historical developments. The course stresses the ways environmental factors have helped shape human activity (e.g. adaptations to marine, plain, mountain environments, etc.). PRQ: None. Scheduled: Fall, odd years. Meets: SNO.
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ANSO 115 - World Regional Geography
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ANSO 150: Introduction to Sociology
3.00 Credits
Rockford University
Introduction to the scientific point of view in social relations, including social structure, culture patterns, the person and social groups, social institutions, social interaction, social control, stratification and social change. Analysis of selected social issues and participation in small study groups to analyze particular social topics. PRQ: None. Scheduled: Fall, yearly. Meets: SNO.
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ANSO 150 - Introduction to Sociology
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ANSO 160: The Sociology of Deviant Behavior
3.00 Credits
Rockford University
An introduction to the sociological study of deviance. The main objective is thus to help develop students' sociological "eye." At the same time, three complementary objectives will be pursued: (1) to familiarize students with some of the key concepts and approaches used by sociologists to study deviance; (2) to acquaint students with some of the major research findings regarding varieties of social phenomena identified in American society as deviant; and (3) to provide students with an opportunity to examine the influence of social control on his or her personal life. PRQ: None. Scheduled: Spring, yearly. Meets: SNO.
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ANSO 160 - The Sociology of Deviant Behavior
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