May 06, 2024  
ARCHIVED 2019-2020 Undergraduate Catalog 
    
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ARCHIVED 2019-2020 Undergraduate Catalog [ARCHIVED CATALOG]

Course Descriptions

The courses listed herein  have been approved by the faculty as authorized by the Board of Trustees.  Prerequisites (if any) and the General Education Requirement(s) which each course fulfills (if any) are noted following each course description.

Current course offerings are available in Merlin.
 

Accounting
  

  • ACCT 190 - Topics in Accounting

    4.00 credit hours
    Topics vary depending on student interest and faculty expertise. Topics and prerequisites are normally announced in advance and placed in the online schedule of classes. May be repeated with different content.


    Click here for the schedule of classes.
  

  • ACCT 201 - Financial Accounting

    4.00 credit hours
    An introduction to accounting principles and procedures as they are employed in the communication of financial information to various users, such as management, stockholders and government agencies. Topics include accounting for assets, liabilities, owner’s equity and other reporting issues.


    Click here for the schedule of classes.
  

  • ACCT 202 - Managerial Accounting

    4.00 credit hours
    Analysis of accounting for managerial decision-making, planning and control. Topics include budgeting, variance analysis, traditional and nontraditional product costing methods and cost-volume profit analysis.

    Prerequisite(s): ACCT 201 .


    Click here for the schedule of classes.
  

  • ACCT 290 - Topics in Accounting

    4.00 credit hours
    Topics vary depending on student interest and faculty expertise. Topics and prerequisites are normally announced in advance and placed in the online schedule of classes. May be repeated with different content.


    Click here for the schedule of classes.
  

  • ACCT 294 - Community Engaged Learning in Accounting

    0.00-4.00 credit hours
    Students participate in community engaged learning opportunities where accounting education is enhanced through service learning. These activities may include volunteer income tax preparation, attestation engagements with not-for-profit entities or other volunteer activities requiring the application of accounting principles and concepts.

    Cardinal Directions Designation(s): Community Engaged Learning.


    Click here for the schedule of classes.
  
  
  

  • ACCT 303 - Environmental Cost Analysis

    4.00 credit hours
    (Same as: ENVI 303 .) Accounting and business concepts are applied to sustainability projects within the greater College community. After covering a foundation of cost and managerial accounting concepts, students will work on teams to plan, implement and assess environmental opportunities available to the College. Projects may include cost-benefit analysis, capital budgeting or sustainability certification opportunities.

    Prerequisite(s): ACCT 202 , ECON 240  and ENVI 105 .


    Click here for the schedule of classes.
  

  • ACCT 307 - Cost Accounting

    4.00 credit hours
    Development of accounting information for management decisions. A study of several cost accounting systems, unit cost determination, budgeting, variance analysis, cost allocation systems and inventory control techniques used for routine and nonroutine management decisions.

    Prerequisite(s): ACCT 202 .


    Click here for the schedule of classes.
  

  • ACCT 310 - Accounting Information Systems

    2.00 credit hours
    An introduction to accounting information systems. Topics include developing an understanding of the roles and responsibilities within the functions of accounting information systems, and understanding the relationship between events, financial reports and resulting managerial decisions.

    Prerequisite(s): ACCT 317  or concurrent enrollment.


    Click here for the schedule of classes.
  

  • ACCT 317 - Intermediate Accounting I

    4.00 credit hours
    Study and research of U.S. Generally Accepted Accounting Principles and their applications to financial accounting and financial statements. Additionally, the application of International Financial Reporting Standards is explored with each topic. Topics covered include an in-depth study of cash, receivables, inventory, plant assets, intangible assets and investments.

    Prerequisite(s): ACCT 202  or concurrent enrollment.


    Click here for the schedule of classes.
  

  • ACCT 318 - Intermediate Accounting II

    4.00 credit hours
    A continuation of Intermediate Accounting I. Topics covered provide an in-depth study of, liabilities, stockholders’ equity and earnings per share, revenue recognition, pensions, leases, deferred taxes, disclosure requirements for business segments, cash flows statement and error analysis.

    Prerequisite(s): ACCT 317 .


    Click here for the schedule of classes.
  

  • ACCT 330 - Principles of Taxation

    4.00 credit hours
    Basic concepts of federal income tax laws and their application for individual and entity taxation. Topics include gross income, excluded income, deductions (business, non-business, and employee), tax credits, depreciation, capital gains and losses, installment sales, nonrefundable credits and bad debts and losses.

    Prerequisite(s): ACCT 202  and Junior standing.


    Click here for the schedule of classes.
  

  • ACCT 370 - Auditing and Attestation

    4.00 credit hours
    A study of standards and procedures related to audit and attest engagements. Topics include the decision-making process, the internal control environment and the communications required for the engagement.

    Prerequisite(s): BUSN 265 ; Junior standing; ACCT 318  or concurrent enrollment.


    Click here for the schedule of classes.
  

  • ACCT 390 - Topics in Accounting

    4.00 credit hours
    Topics vary depending on student interest and faculty expertise. Topics and prerequisites are normally announced in advance and placed in the online schedule of classes. May be repeated with different content.

    Prerequisite(s): ACCT 318 .


    Click here for the schedule of classes.
  

  • ACCT 394 - Community Engaged Learning in Accounting

    0.00-4.00 credit hours
    Students participate in community engaged learning opportunities where accounting education is enhanced through service learning. These activities may include volunteer income tax preparation, attestation engagements with not-for-profit entities or other volunteer activities requiring the application of accounting principles and concepts.


    Click here for the schedule of classes.
  
  
  

  • ACCT 431 - Advanced Taxation

    2.00 credit hours
    Advanced concepts of federal income tax laws and their application to individuals, pass-through and business entities. Topics include taxation theory, corporations, corporate distributions, partnerships, securities and retirement plans and administrative procedures.

    Prerequisite(s): ACCT 330 .


    Click here for the schedule of classes.
  

  • ACCT 440 - Accounting for Business Combinations

    2.00 credit hours
    A study of accounting principles concentrating on the preparation and analysis of consolidated financial statements and related topics.

    Prerequisite(s): ACCT 318 .


    Click here for the schedule of classes.
  

  • ACCT 460 - Accounting for Not-For-Profits

    2.00 credit hours
    A study of fund accounting as used by not-for-profit organizations such as government agencies, colleges, hospitals and charitable organizations.

    Prerequisite(s): ACCT 317 .


    Click here for the schedule of classes.
  

  • ACCT 471 - Fraud Examination

    2.00 credit hours
    A study of the fraud examination as related to business. Topics include: fraud prevention and deterrence, financial transactions and fraud schemes, fraud investigations and the law as it pertains to fraud.

    Prerequisite(s): ACCT 318  and ACCT 370 .


    Click here for the schedule of classes.
  

  • ACCT 490 - Seminar in Accounting

    2.00 credit hours
    Topics in accounting with an emphasis on research and emerging issues in the profession. The nature of accounting standard setting and its implications provide a framework for the seminar topics and activities.

    Prerequisite(s): ACCT 318 .


    Click here for the schedule of classes.
  

  • ACCT 494 - Community Engaged Learning in Accounting

    0.00-4.00 credit hours
    Students participate in community engaged learning opportunities where accounting education is enhanced through service learning. These activities may include volunteer income tax preparation, attestation engagements with not-for-profit entities or other volunteer activities requiring the application of accounting principles and concepts.


    Click here for the schedule of classes.