|
|
|
|
|
|
|
|
|
|
Course Criteria
Add courses to your favorites to save, share, and find your best transfer school.
-
3.00 Credits
Continuation of the in-depth study of financial accounting and the fundamental accounting processes, including an examination of property, plant, and equipment; intangibles; current and long-term liabilities; stockholders’ equity; long-term investments; income taxes; compensation; leases; earnings per share; accounting changes and error corrections; disclosure in financial reports; and financial statement analysis.
Prerequisite:
ACC 341
-
3.00 Credits
Study of the unique aspects of accounting and financial reporting for governmental and not-for-profit organizations. Topics include uses of fund accounting and budgeting in governmental entities; conceptual reporting issues for state and local governments; and accounting and financial reporting for governmental and non-governmental not-for-profit organizations, including hospitals, universities, and voluntary health and welfare organizations. Coverage includes the characteristics, terminology, structure, and regulatory reporting unique to not-for-profit accounting, and the analysis and interpretation of financial statements of such governmental and not-for-profit entities.
Prerequisite:
ACC 113
-
3.00 Credits
Examination of the tax skills necessary to make decisions regarding corporations, partnerships, S corporations, and other small business entities as necessary. Emphasis on such areas as organization and capital structure, earnings and profits, dividend distribution, redemptions, liquidations, and reorganizations of corporations. Additional study includes flow-through entities such as partnerships and S corporations as well as tax planning and research. Practical application of the tax law with historical, economic, and political perspectives.
Prerequisite:
ACC 332
-
3.00 Credits
Examination of the auditing function and the role of the independent auditor in both the business organization and the business environment. Topics include generally accepted audit standards (GAAS), professional auditing standards, and auditors' ethical responsibilities. Skills developed include planning the audit; obtaining an understanding of the client; evaluating internal controls; collecting and analyzing audit evidence about business risks, controls and performance; developing audit findings and conclusions; performing audit results; and performing audit follow-up procedures.
Prerequisite:
ACC 285 AND ACC 346
-
3.00 Credits
Advanced study of consolidations, international accounting, and not-for-profit accounting. Topics covered: business combinations, consolidated statements, inter-company transactions, and investments in subsidiaries. Examination of foreign currency transactions and the translation of foreign currency financial statements. Topics specific to not-for-profit accounting include governmental accounting, accounting for colleges and universities, not-for-profit health-care providers, and voluntary health and welfare organizations.
Prerequisite:
ACC 346
-
3.00 Credits
Study of modern forensic and investigative accounting. Topics include fraud auditing, litigation support, valuation, cybercrime, and other key forensic topics. Course work provides an understanding of the principles and practices used by public accountants, internal auditors, and others to examine financial and related information.
Prerequisite:
ACC 452
-
3.00 Credits
Specialized work experience, providing exposure to accounting situations in a business environment. Every effort is made to place students in accounting situations relevant to their interests: managerial, financial, financial planning, tax, auditing, public accounting, nonprofit organizations, etc. Course requirements: 225 work hours, a narrative/reflection paper on the experience, a daily activity log, appropriate internship and program assessments, and others as determined by the accounting internship coordinator. It is recommended that this culminating experience occur during the summer before or during the student’s senior year. Enrollment restriction: GPA of 2.0 (overall) and 2.5 (major) unless otherwise approved by the accounting internship coordinator.
Prerequisite:
ACC 311 AND ACC 332 AND ACC 461
-
1.00 Credits
Overview of the architectural field. Emphasis on tours of architectural and construction-related businesses. Topics include career paths, educational opportunities, registration requirements, and the architect's responsibilities.
-
3.00 Credits
Introduction to the various means by which architects have traditionally communicated and presented their buildings. Topics include basic drawing and sketching, model making, and the use of computer software to generate and manipulate presentations, and creating an online professional electronic portfolio. Emphasis on composition, line quality, precision, and clarity of presentation. Introduction to the architectural jury.
-
3.00 Credits
A global overview of architectural history from prehistory to modern times. Identification of architecture styles by their cultural expression of belief systems within the religion and politics of the era. Emphasis on the built environment; attention also given to expression through art.
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Privacy Statement
|
Terms of Use
|
Institutional Membership Information
|
About AcademyOne
Copyright 2006 - 2025 AcademyOne, Inc.
|
|
|