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Course Criteria
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3.00 Credits
ACCT 201 - @Principles of Accounting I (3) This course focuses on basic accounting principles and concepts for sole proprietorship. The emphasis is on accounting cycle statements and supporting schedules. Fall and Spring.
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3.00 Credits
ACCT 202 - @Principles of Accounting II (3) This course is a continuation of basic accounting principles. It focuses on partnerships and corporations, and provides an introduction to managerial accounting. Prerequisite: ACCT 201 or permission of instructor. Fall and Spring.
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3.00 Credits
ACCT 301 -- @Intermediate Accounting I (3) This course focuses on financial accounting and reporting for corporations. The course objective is to give students an understanding of financial accounting practices, generally accepted accounting principles (GAAPs), and accounting theories underlying current principles and practices. Specific topics covered include the environment of financial accounting and the development of accounting standards, the conceptual framework underlying financial accounting, revenue recognition and income measurement, and asset measurement including cash, receivables, inventories, and long-term assets. This course is the first course in a two-course sequence. Prerequisite: ACCT 202. Fall, even years.
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3.00 Credits
ACCT 302 -- @Intermediate Accounting II (3) This course focuses on financial accounting and reporting for corporations. The course objective is to give students an understanding of financial accounting practices, generally accepted accounting principles (GAAPs), and accounting theories underlying current principles and practices. Specific topics covered include current and long-term liabilities, corporate equity and dividends, convertible securities, investments, revenue recognition, and income taxes. This course is the second course in a two-course sequence. Prerequisite: ACCT 301. Spring, odd years.
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3.00 Credits
ACCT 360 -- @Federal Individual Taxation (3) This course is an overview of the federal individual tax structure. Emphasis will be placed on 1) a practical understanding of how to complete the common forms used by a individual tax payer, 3) an introduction to the Internal Revenue Code and Court cases regarding tax issues and 3) a limited amount of theory underlying taxation. Prerequisite: ACCT 202. Spring, even years.
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3.00 Credits
ANTH 106 -- Ancient People and Places (3) This survey of world prehistory illustrates the varied perspectives and techniques of archaeology. Case studies highlight ancient places and the people who lived in them. Spring. Previously ANTH 106. Gen Ed: XC credit.
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3.00 Credits
ANTH 107 -- World Cultures (3) This course surveys the diverse cultures of the world using case studies in anthropology. We will pay particular attention to cutural relativism, the interconnections between different cultural systems, and culture change. Meets XC General Education requirement.
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0.00 - 3.00 Credits
ANTH 111 -- Introduction to Anthropology (3) This course focuses on the discipline of anthropology. We will learn about the different subdivisions of anthropology: cultural, biological, linguistics, and archaeology and how each collects and analyzes data. We will learn about the similarities and differences between cultures and why they exist. We will learn how anthropology may be applied to future issues and how it may contribute to your future. Fall and Spring. Gen Ed: XC credit.
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3.00 Credits
ANTH 130 -- The Native Americans (3) A general survey class which examines Native American societies of North America. The diversity of Native American societies is studied from an anthropological perspective that includes language, kinship, political economy, oral tradition and religious belief both historically and currently. Fall. Gen Ed: XC credit.
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3.00 Credits
ANTH 140 -- World Art and Culture (3) This course is an introduction to the expression of culture through art and visual display. We will explore how cultures throughout the world define identity through body decoration, painting, sculpture, film, museums, pop culture and other activities. The symbolic and visual meanings will be placed in the context of other categories such as religion, gender and ethnic identity. Gen Ed: XC & AC credit.
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