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ACCT 412: Advanced Accounting
3.00 Credits
University of Charleston
A study of advanced specialized areas of financial accounting. Topics include partnership formulation, operation and liquidation, consolidations, foreign currency translation and governmental accounting. Prerequisite: ACCT 301.
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ACCT 412 - Advanced Accounting
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ACCT 423: Federal Taxes- Individual
3.00 Credits
University of Charleston
A study of income tax law as it affects individuals including taxable income, deductions, and gains and losses on capital assets. Prerequisite: ACCT 301 or consent of instructor.
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ACCT 423 - Federal Taxes- Individual
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ACCT 424: Federal Taxes- Business
3.00 Credits
University of Charleston
A study of the effects of tax laws on corporations, partnerships, estates and trusts. Prerequisite: ACCT 301 or consent of instructor.
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ACCT 424 - Federal Taxes- Business
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ACCT 425: Tax Research
3.00 Credits
University of Charleston
A study of the techniques of tax research with emphasis on library research of tax laws, regulations and court cases. Prerequisite: ACCT 423 or 424.
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ACCT 425 - Tax Research
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ACCT 448: Auditing
3.00 Credits
University of Charleston
A study of generally accepted auditing standards and techniques of auditing financial information. Analysis and application of auditing concepts and standards will be emphasized. Topics include professional ethics, professional judgment, audit risk, internal control study and evaluation, evidence, legal liability, and audit process and procedures. Prerequisite: ACCT 302.
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ACCT 448 - Auditing
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ACCT 460: Accounting Information Systems
3.00 Credits
University of Charleston
The study of computerized accounting information systems: their development, control and applications. Prerequisite: ACCT 301 or consent of instructor.
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ACCT 460 - Accounting Information Systems
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ACCT 498: Accounting Internship
1.00 - 6.00 Credits
University of Charleston
Application of accounting concepts and theories in the workplace. Prerequisite: Senior Accounting majors or juniors by recommendation of the major advisor.
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ACCT 498 - Accounting Internship
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ART 105: Design Foundations
3.00 Credits
University of Charleston
Designed as an exploration of the elements and principles of two- and three-dimensional design expressions offering first-year students experiences in concept development, visual problem-solving and visual communication. Offered fall semester.
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ART 105 - Design Foundations
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ART 120: Appreciation of Visual Arts
3.00 Credits
University of Charleston
Designed as an introduction to fostering an appreciation and developing an understanding of past and present visual art forms with attention given to the language of the artist and response of the viewer. A focus on the experiences of seeing and interpreting art in aesthetic, intellectual, emotional and cultural contexts. Offered fall semester.
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ART 120 - Appreciation of Visual Arts
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ART 123: History of Design through Art I
3.00 Credits
University of Charleston
Designed as a comprehensive overview of the history of art forms and styles through painting, sculpture, architecture and other major art forms, beginning with the prehistoric era and concluding with the Middle Ages. Offered spring semester on a three-year rotation.
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ART 123 - History of Design through Art I
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