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A study of the basic accounting concepts and procedures underlying the organization and reporting of financial information. Topics include the accounting cycle, the preparation of financial statements, the measurement and reporting of business income, and the valuation and presentation of assets and current liabilities.
Emphasis is placed on the relevance of the business and economic information generated by the accounting process and how it is used in personal and business decision making.
A continuation of financial accounting topics followed by an introduction to managerial accounting. Topics include corporate accounting issues, bonds, statement of cash flows, financial statement analysis, job costing, cost behavior, cost-volume-profit analysis, budgeting, performance evaluation, product pricing and capital budgeting.
Emphasis is placed on the usage of accounting information in managerial decision making. Further development of financial accounting concepts, interpretation, and the study of management uses of accounting data. This course includes a study of basic accounting concepts, interpretation of accounting reports, cost control and analysis, and methods of measuring performance.
Not open to Accounting majors or minors. A thorough study of the accounting principles underlying the preparation of financial statements. This course is concerned primarily with the recording process, formats of the financial statements, and the measurement and reporting of current and non-current assets and related revenues and expenses.
The environment of accounting, basic accounting theory, and time value of money concepts are emphasized. Additional topics include cash flow statements, accounting for pensions, leases, and income taxes. ACCT with a minimum grade of C.
A study of principles of accounting systems design integrated into both manual and computerized systems. Also includes emphasis on the accounting cycle, internal control structures, computerized transaction processing systems, relational databases, and integrated enterprise resource planning systems in accounting.
An introduction to the accounting aspects of international business. Topics covered from an international perspective include the interaction between accounting and its environment, differing national accounting practices, international harmonization of accounting and reporting, foreign currency translation and exchange rate issues, problems of inflation, transfer pricing and taxation, managerial accounting and analysis of foreign financial statements.
A study of cost accounting principles and techniques of assembling data for product costing and for managerial use in planning and control and decision making. Cost terminology, cost behavior, job order and process costing, budgeting, cost-volume-profit analysis, standard costs, and activity based costing are topics covered.
A study of basic tax concepts and income taxation of individuals. Emphasis is placed on the determination of income and statutory deductions in order to arrive at the net taxable income. Consideration is given to tax planning as well as decision-making and tax return problems.
A study of various special reporting topics in financial accounting, this course surveys financial statement presentation and disclosure requirements for special areas of income recognition and accounting changes, dilutive securities, earnings per share calculations, reporting for business segments and interim periods, and accounting and reporting standards for partnerships and governmental and not-for-profit entities.
A study of the financial accounting standards and procedures used in accounting and reporting for business combinations and intercorporate investments, consolidated financial statements, and multinational enterprises, including foreign currency transactions and financial instruments and translation of foreign entity statements.
An examination of fraud within organizations with an emphasis on its detection and prevention. This course examines the nature and causes of financial and occupational fraud, ways to prevent and deter fraudulent conduct, and procedures for uncovering and investigating fraud.
Senior standing and permission of the instructor.
An introduction to oil and gas accounting. Emphasizes accounting for costs incurred in the acquisition, exploration, development, and production of oil and natural gas using successful efforts, full cost, and tax accounting methods.
An introduction to auditing concepts and procedures. Individual study as arranged with members of the faculty. This course may be repeated and may be taken for Academic Distinction Program Credit. Consent of Department Chair. Credit 1, 2, or 3.
This course provides students with an internship experience allowing the application of accounting and auditing skills in an actual work setting. Students will work full-time in public or industry accounting paid positions for a minimum of hours. Students generally will work full-time for one-half of the semester and attend accelerated accounting courses during the remaining half.
An exploration of the career options available to professionals in agricultural sciences, education, and business. Specific requirements for the various professions are discussed by a series of guest speakers. Course is intended for beginning students.Lily, Lindy M. Zart Underwater Homes, Therese Hopkins Bulgarian Horrors and the Question of the East (), William Ewart Gladstone By Stroke of Sword - A Romance Taken from the Chronicles of Sir Jeremy Clephane (), Jeremy Clephane, Judas Fraser, Andrew Balfour.
College of Social Sciences and Interdisciplinary Studies. Program Description. Sociology is the group-level analysis of social lives of people, groups, and societies. The proper way to deal with such a deficit is first to understand students' behavior and then to lay out clear behavioral expectations without sarcasm or resentment.
Theories of Deviance. 3 Hours. A survey of major theories-classical, developmental, ecological, functionalist, conflict, subcultural, control, and phenomenological-explaining morally condemned differences in society. Arabic Course Descriptions.
Two one-hour language laboratory periods weekly are required in each four-hour course, one of which is a concurrent lab class enrollment. Description. The purpose of this course is to provide an introduction to Web design.
Students will learn concepts related to planning and developing web sites by studying Web usability, multimedia, and Web applications for business and education web sites.