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ACC 4440: Accounting Ethics and Professionalism
5.00 Credits
Metropolitan State University of Denver
3 (3 + 0) Prerequisite: ACC 3510 and ACC 3090 with grades of "C" or betterThis course examines professional ethics for accountants from both a philosophical and business perspective. Moral development, ethical reasoning, and ethical decision-making provide a framework for examining the importance of ethics in the accounting profession. Professional guidance on ethics in accounting will also be examined, including the AICPA Code of Professional Conduct, the Colorado Board of Accountancy Statutes, Rules, and Regulations, the Sarbanes-Oxley Act, and the codes of conduct for other professional accounting organizations.
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ACC 4440 - Accounting Ethics and Professionalism
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ACC 4510: Advanced Accounting
5.00 Credits
Metropolitan State University of Denver
3 (3 + 0) Prerequisite: ACC 3520 This course includes coverage of reporting requirements of partnerships, SEC-regulated companies, not-for-profit organizations, and financially distressed entities, as well as disaggregated information disclosure requirements and international harmonization of accounting standards.
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ACC 4510 - Advanced Accounting
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ACC 4520: Mergers and Acquisitions
5.00 Credits
Metropolitan State University of Denver
3 (3 + 0) Prerequisite: ACC 3520 or FIN 4500 This course is a comprehensive study of mergers and acquisitions focusing on the preparation of consolidated financial statements. Complexities inherent in consolidating investments in foreign subsidiaries are addressed in depth. Additional topics include: variable interest entities; accounting for foreign currency transactions, hedging transactions, and equity method investments; reporting disaggregated information; and interim reporting requirements.
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ACC 4520 - Mergers and Acquisitions
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ACC 4650: Fraud:Issues in Accounting and Auditing
5.00 Credits
Metropolitan State University of Denver
3 (3 + 0) Prerequisite: ACC 3090, ACC 3300, ACC 3400, ACC 3520 The purpose of this course is to examine various aspects of fraud. Students will address ethical issues related to accounting and auditing. The course will provide an overview of the nature of fraud and its effects on business organizations. Methods to prevent, detect, and investigate fraud will be explored in detail. Students will develop skills in detecting and preventing asset misappropriation and other fraudulent activities. The importance of internal control and accounting information systems, as well as the role of the auditing process in the prevention and detection of fraud will be addressed.
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AES 1100: Aviation Fundamentals
5.00 Credits
Metropolitan State University of Denver
6 (6 + 0) Corequisite: AES 1710 and AES 1400 (recommended) This course presents the fundamentals of aviation for the beginning student which includes a study of the airplane and its components, aerodynamics, basic aircraft systems, the airport environment, air-traffic control procedures, Federal Aviation Regulations, the basic elements of air navigation including radio navigation, and a review of aviation weather. It prepares the student for the Federal Aviation Administration (FAA) Private Pilot Knowledge examination.
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AES 1100 - Aviation Fundamentals
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AES 1400: Aviation Weather
5.00 Credits
Metropolitan State University of Denver
3 (3 + 0) Corequisite: AES 1100 or permission of instructor This course develops basic meteorological concepts that apply to aviation. The emphasis is on the use of National Weather Service reports and forecasts to evaluate flight conditions. The course also prepares students for the weather section of the FAA Private Pilot Knowledge examination.
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AES 1400 - Aviation Weather
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AES 1500: Private Flight
5.00 Credits
Metropolitan State University of Denver
1 (0 + 2) Prerequisite: Permission of instructor The course is designed to enable a student to obtain credit for earning an FAA Private Pilot certificate under either Federal Aviation Regulations Part 61 or Part 141. A minimum of 35 hours of flight time is required. Course credit is contingent on the student obtaining the FAA Private Pilot certificate.
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AES 1500 - Private Flight
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AES 1710: Single Engine Flight Simulation I
5.00 Credits
Metropolitan State University of Denver
3 (2 + 2) Corequisite: AES 1100 (recommended) Basic flight instruments, radio navigation, aviation weather, aircraft performance (including weight and balance), crew coordination and decision making are studied. The fundamentals of instrument attitude flight (scanning, interpreting, and controlling) are learned in the flight simulator. Radio navigation is introduced, including VOR, DME, ADF, and transponder operation.
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AES 1710 - Single Engine Flight Simulation I
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AES 1800: Commercial/Instrument Ground
5.00 Credits
Metropolitan State University of Denver
6 (6 + 0) Prerequisite: AES 1100, AES 1400, or Permission of instructor Students will study aeronautics, regulations, meteorology, and instrument procedures in preparation for the FAA commercial and instrument knowledge examinations.
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AES 1800 - Commercial/Instrument Ground
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AES 2050: Aviation History and Aerospace Development
5.00 Credits
Metropolitan State University of Denver
3 (3 + 0) This course examines how the people and defining events of the past influence aviation and aerospace career opportunities. From the early myths and legends through present and anticipated aerospace developments, the effects that advances in propulsion systems, structural materials, navigation techniques, high altitude flights, and weather considerations have had upon the progress of manned flight in and beyond the atmosphere are considered. We vicariously relive some of the extraordinary experiences of early aviators, both in peace and in war. The course includes examination of aviation artifacts of the World Wars I and II eras. There are field exercises to the Air and Space Museum, launch vehicle facilities, and other aviation activities.
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