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AAS (0101) 100 - African Civilization and Society in the New World I
Credits: 3
The course examines the historical movement of Africans and the Caribbean, highlighting their experience in and contributions to the new environments, up to the period of the abolition of slavery and emancipation.
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AAS (0101) 101 - African Civilization and Society in the New World II
Credits: 3
This course examines the African Diaspora in the post-abolition era, and explores the adaptation of aspects of African cultural expression, and Black people’s economic, political, intellectual and cultural contributions to the societies of this hemisphere.
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AAS (0101) 130 - History of Black Dance in America
Credits: 3.00
This course includes learning and performing African dance and its movements.
Distribution Requirement Arts
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AAS (0101) 135 - His of Black Perf Arts
Credits: 3.00
This course examines the careers of Black American producers, directors, actors, dancers, and musicians, and their pathways to success. The principal objectives are to introduce students to the Black American perspective on the performing arts and to develop creative thinking.
Distribution Requirement Arts
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AAS (0101) 140 - Black Drama Workshop
Credits: 3.00
The objective of this course is to introduce students to Black perspectives on drama, develop creative thinking, and provide for creative energies. The class will examine stage and body movements, speech and voice exercise (including accents of the Caribbean and Africa), and improvisation.
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AAS (0101) 200 - Afro Amer Stud Elective
Credits: 1 to 6
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AAS (0101) 204 - Black History in United States to 1865
Credits: 3.00
This course explores the African origins, the forced removal of Africans to the Americas, the development of slavery, and the resistance to that institution. We will also explore the free black communities that Black Americans developed. Finally, we will examine the role of Black Americans in the Civil War.
Distribution Requirement Humanities and Languages
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AAS (0101) 205 - Black History in the United States 1865 to Present
Credits: 3.00
This course examines the history of Blacks from 1865 to the present. Emphasis is placed on post-Reconstruction historical problems, Jim Crow, self help, enlarged dimensions of racial conflict, the Harlem Renaissance, post-war years, the Civil Rights Movement, and the Black Power Movement.
Distribution Requirement Humanities and Languages
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AAS (0101) 208 - Elements of Black Culture
Credits: 3.00
This course examines the origins of Black culture. The course explores the continuity and change in Black American culture in the spheres of language, marriage, and family, religion, political and economic affairs, social relations and activities, and community life to the present day.
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AAS (0101) 223 - The Caribbean
Credits: 3.00
This course covers the main topics, themes, and debates in Caribbean history from the period just before the Spanish invasion to the political and social upheavals of the twentieth century. Topics include European colonialism (Spanish, French, and English), plantation slavery, abolition movements, ethnic relations, migration, revolutions, natural disasters and tourism.
Gen Ed Learning Goal 1 GLOBAL AWARENESS/CIVIC ENGAGE Distribution Requirement Humanities and Languages
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AAS (0101) 238 - History of Jazz Before 1950
Credits: 3.00
This course is a comprehensive survey of jazz styles and trends that developed before 1950, beginning with the origins of jazz, moving through Harlem stride piano, and ending with Bebop from the 1940s. Seminal figures and works in jazz during these decades will be examined through their socio-historical framework.
Distribution Requirement Arts
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AAS (0101) 239 - History of Jazz after 1950
Credits: 3.00
This course is a comprehensive survey of jazz styles and trends that developed after 1950, beginning with Hard Bop, moving through the Avant Garde, and leading into current developments in jazz. Seminal figures and works in jazz of these decades will be examined within their socio-historical framework.
Distribution Requirement Arts
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AAS (0101) 243 - Art of Africa And Oceania
Credits: 3
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AAS (0101) 250 - Moral Visions in Afro-American Thought
Credits: 3
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AAS (0101) 252 - African Music Cultures
Credits: 3.00
Like the Arab traders and European explorers who first penetrated the interior of the African continent centuries ago, students will actively engage sub-Saharan Africa’s diverse music cultures from diverse vantage points, examining different instruments, people(s), and practices. In addition, students will study diasporic African music cultures in the Americas.
Through written responses, exams, and the research paper students will:
1. demonstrate knowledge of the diverse musical traditions of sub-Saharan Africa.
2. investigate the significance of instruments as human extensions in different African music cultures
3. recognize the importance of race, ethnicity, class, gender, and religion in African music cultures
4. examine the extent to which social and musical structure are closely related throughout sub-Saharan Africa and the Diaspora
5. research, draft, and write well-conceived essays that address the above
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AAS (0101) 259 - Islamic History
Credits: 3
This is a general overview of Islamic history from 7th century to the present focusing on cultural, historical and religio-political factors, emphasizing: diffusion of Islam, institutional formations within states, rise of regional cultures, emergence and decline of dynasties, colonial encounters, Islamic revival and contemporary developments in the Muslim world.
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AAS (0101) 260 - Black Writers I
Credits: 3.00
This course provides an introduction to Black American literature and examines how 20th Century Black American writers have been influenced by their Black heritage, particularly the institution of slavery, and how they have then proceeded to locate their characters within the history of the United States.
Gen Ed Learning Goal 1 GLOBAL AWARENESS/CIVIC ENGAGE Distribution Requirement Humanities and Languages
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AAS (0101) 261 - Black Writers I I
Credits: 3.00
This course examines how 20th century Caribbean-American writers have been influenced by their Black or Hispanic heritage, and in particular, how individual, ethnic/racial, and national identity has been affected by the immigration experience.
Gen Ed Learning Goal 1 GLOBAL AWARENESS/CIVIC ENGAGE Distribution Requirement Humanities and Languages
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AAS (0101) 265 - African History I
Credits: 3.00
This is the first of a two-part introductory series in African history from pre-history to 1800. It discusses the origins of humankind, the development of civilization in Africa, and other general continental themes; it will then focus on ancient African states and societies and their evolution into the modern era.
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AAS (0101) 266 - African History II
Credits: 3.00
The course, covering the period from 1800 to the present, focuses on changes in indigenous African cultures and states, colonialism and its aftermath, and issues facing independent Africa. Due to the size of the continent and diversity of cultures in Africa, this course covers mainly broad themes and case studies.,,
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AAS (0101) 277 - Law and Social Inequality
Credits: 3.00
How do we explain continuing inequality in the US? What has been and is the role of law in creating, maintaining, and reducing inequality? This course examines different forms of inequality, including race, gender, class, sexual orientation, and disability and the use of law for civil rights and social change.
Prerequisite 1:
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AAS (0101) 306 - Race and Politics
Credits: 3.00
Historically, political regimes have organized societies using race as a basis for public policy (i.e. slavery, apartheid, genocide). This course concentrates primarily on policy influenced by race and ethnicity in the United States and emphasizes certain themes in comparative perspective: identity politics, immigration and citizenship, eugenics, and reparations.
Distribution Requirement Social Sciences
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AAS (0101) 317 - The Civil Rights Movement
Credits: 3.00
This is a study of the struggle of Black Americans to achieve equality and justice in the United States, and the resistance they encountered. It traces the history of the movement from the period of the Civil War and Reconstruction, through its triumph in the creation and enforcement of civil rights legislation.
Distribution Requirement Humanities and Languages
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AAS (0101) 320 - World of Langston Hughes
Credits: 3
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AAS (0101) 321 - The Reshaping of Social Relations in the Modern World
Credits: 3.00
Students will engage a sociological perspective examining the historical emergence of capitalism, white supremacy, and Eurocentrism. We explore how social relations were shaped into hierarchies with global and local significance. Interacting with students at a university outside of the U.S., we will reflect on contemporary examples and future possibilities.
In completing this course, students will be able to:
• Describe the origin and development of coloniality and the modern world system;
• Explain how social relations were reshaped by the emergence of Eurocentrism, nation-states, and social hierarchies such as race, class, and gender;
• Provide an analysis of the impact of these hierarchies in the contemporary context;
• Explain theoretical approaches to decoloniality in the realms of power, knowledge, and being; and,
• Create a project proposal related to an aspect of contemporary social life (e.g. in education, the economic or political sector, or community life), drawing on contemporary decolonizing efforts.
Each of these learning goals will be pretested in writing during the first week of class, and assessed in written and verbal form in the course final.
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AAS (0101) 333 - Women and International Development
Credits: 3.00
This course is a cross-national survey of the status of women. It is an exploration of the historical and contemporary events that have shaped women’s participation in international development, with theoretical, conceptual, social, economic, political, and cultural levels of analyses of applicable development theories as they identify salient issues in women’s lives.
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AAS (0101) 370 - Religious Traditions in Black Cultures
Credits: 3
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AAS (0101) 371 - African American Drama
Credits: 3.00
This course explores African-America drama from the early 19th century to the present, taking into account its social, political, and cultural background throughout and touching on the actors, directors, producers, designers, and theaters that helped African-American playwrights survive and thrive.
Prerequisite 1: ENG 107 Prerequisite 2: ENG 250
Free Note: Cross-Listed with ENG 370
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AAS (0101) 372 - The Role of Race in Contemporary U.S. and Global Society
Credits: 3.00
This course explores the impact of race on the structure of contemporary U.S. and global society. Students will learn how this idea developed and explore ways that racism shapes the lived experiences of groups and individuals. Students will examine how race interacts with class, gender, nation and other social dynamics.
Free Note: Cross-listed with SOC 370
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AAS (0101) 387 - Law Against Minorities
Credits: 3
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AAS (0101) 390 - Special Topics
Credits: 3.00
This course combines poetry with artistic expressions from the disciplines of dance, music, graphic arts, and the dramatic arts. Students will explore theatrical production relative to modern American, Black and Latino theater and participate in the production and staging of individual vignettes within a theatrical production.
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AAS (0101) 400 - Afro Amer Stud Elective
Credits: 1 to 6
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AAS (0101) 490 - Independent Study
Credits: 1 to 6
Independent Study
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AAS (0101) 491 - Directed Readings
Credits: 1 to 16
This course is part of the John Hope Franklin Distinguished Lecture, which is given annually during Black History Month. The first lecture (1987) was given by the eminent American historian Dr. C. Vann Woodward of Yale University. His topic was W.E.B. DuBois. Students are required to read one book or three scholarly articles on the topic of the lecture. Students are to also meet three times with the professor coordinating the directed readings.
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AAS (0101) 492 - Directed Work Experience
Credits: 1 to 6
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AAS (0101) 590 - Independent Study
Credits: 3
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ABL (0602) 0 - Continuous Matriculation
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ABL (0602) 100 - Prior Learning
Credits: 0
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ABL (0602) 191 - Prior Learning
Credits: 0
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ABL (0602) 192 - Prior Learning
Credits: 0
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ABL (0602) 195 - Prior Learning
Credits: 0
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ABL (0602) 196 - Prior Learning
Credits: 0
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ABL (0602) 200 - Able Elective
Credits: 1 to 6
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ABL (0602) 201 - Prior Learning
Credits: 0
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ABL (0602) 202 - Prior Learning
Credits: 0
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ABL (0602) 300 - MGH Prior Learning
Credits: 0
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ABL (0602) 400 - Able Elective
Credits: 1.00 to 6.00
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ACC (0201) 101 - Principles of Accounting I
Credits: 3.00
Introduces both accounting and non-accounting majors to the principles and theories of accounting, including the preparation and use of financial statements. Other topics covered: inventory costing, accounting for receivables and payables, fixed assets, payrolls, and cash flow analysis.
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ACC (0201) 102 - Principles of Accounting II
Credits: 3.00
This course introduces both accounting and non-accounting majors to the cost information needs of management and the use of accounting information for decision-making and control. Topics include operating costs, cost behavior, budgeting, job order costs, cost-volume-profit analysis, responsibility accounting, standard costing, pricing decisions, capital budgeting and financial statement analysis.
Prerequisite 1: ACC 101
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ACC (0201) 200 - ACCOUNTING ELECTIVE
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ACC (0201) 201 - Intermediate Accounting I
Credits: 3.00
Designed to strengthen student conceptual approach to financial accounting. While studying the currently accepted methods of valuation and measurement of the economic resources and equities of the firm, student is introduced to the pronouncements issu
Prerequisite 1: ACC 102
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ACC (0201) 202 - Intermediate Accounting II
Credits: 3.00
Designed to strengthen student conceptual approach to financial accounting. While studying the currently accepted methods of valuation and measurement of the economic resources and equities of the firm, student is introduced to the pronouncements issu
Prerequisite 1: ACC 201 Prerequisite 2: ACC 102
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ACC (0201) 203 - Cost Accounting
Credits: 3.00
Designed to give the student an in-depth introduction to the procedures for gathering cost information and the utilization of such information for management decision-making purposes. An extensive examination is made of the job order, process, and standard cost systems used for the recording of costs. In addition, stress is placed on management decision-making tools, including break-even analysis, economic order quantity, direct costing, and cost volume-profit analysis. The use of the budget as a management tool for planning and controlling operations is stressed and procedures are examined for the analysis of variance from budget due to cost and volume factors.
Prerequisite 1: ACC 101 Prerequisite 2: ACC 102
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ACC (0201) 303 - Principles of Auditing
Credits: 3.00
A comprehensive course designed to give students an overview of auditing and its relationship to accounting principles, standards, and procedures. While the viewpoint of public accounting is stressed, attention is also given to internal auditing. Particular emphasis is given to the effect of internal control in the auditing procedures. The use of the computer in auditing is covered. Emphasis on current ethics, legal responsibilities, legal responsibilities and auditing standard and procedures are covered through the use of case studies.
Prerequisite 1: ACC 101 Prerequisite 2: ACC 102 Prerequisite 3: ACC 201 Prerequisite 4: ACC 202
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ACC (0201) 306 - Fin Statement Analysis
Credits: 3.00
A review of general accounting principles and concepts that govern the construction of financial statements of business and banking institutions. The student examines the techniques used in analyzing and interpreting these statements so as to understand and evaluate a firm’s financial strength, income potential, working capital, and debt-paying abilities.
Prerequisite 1: ACC 101
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ACC (0201) 350 - Introduction to Forensic Accounting
Credits: 3.00
This course covers the fundamentals of fraud examination and provides an introduction to forensic accounting. Students will develop an understanding of the following fraud examination concepts: the nature of fraud, preventing fraud, proactive approaches to detecting fraud, financial statement fraud, asset conversion fraud, computer fraud, and the litigation process.
1. Understand the Nature of Fraud and the behaviors of those who commit fraud
2. Capture economic events in accounting records that were fraudulently manipulated
3. Understand how Annual reporting effects users of the information purported in them
4. Understand the benefits of Fraud Prevention
5. Apply techniques learned for conducting a Fraud Investigation
6. Understand Fraud Management
7. Identify the Types of Fraud that are committed in business
8. Apply a resolution to fraud and value the importance of ethical issues involved in corporate fraud
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ACC (0201) 401 - Federal Income Tax I
Credits: 3.00
A conceptual approach to federal taxation. Basic principles of the law are stressed, along with the reasons for the adoption of the principles. The interplay of accounting and law is explained. During the first semester, the areas of federal income taxation are covered; during the second semester, the emphasis is on partnerships and corporations. Principles applicable to all entities are covered throughout the course.
Prerequisite 1: ACC 101 Prerequisite 2: ACC 102 Prerequisite 3: ACC 201 Prerequisite 4: ACC 202
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ACC (0201) 402 - Federal Income Tax II
Credits: 3.00
A conceptual approach to federal taxation. Basic principles of the law are stressed, along with the reasons for the adoption of the principles. The interplay of accounting and law is explained. During the first semester, the areas of federal income taxation are covered; during the second semester, the emphasis is on partnerships and corporations. Principles applicable to all entities are covered throughout the course.
Prerequisite 1: ACC 101 Prerequisite 2: ACC 102 Prerequisite 3: ACC 201 Prerequisite 4: ACC 202
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ACC (0201) 403 - Advanced Accounting
Credits: 3.00
Designed for the student who possesses a solid background and understanding of accounting concepts and relationships. Problem-solving, problem approach, and analysis are examined in depth. Areas covered include mergers and acquisitions, consolidations, joint ventures, and partnerships.
Prerequisite 1: ACC 101 Prerequisite 2: ACC 102 Prerequisite 3: ACC 201 Prerequisite 4: ACC 202
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ACC (0201) 405 - Auditing and Accounting Information Systems
Credits: 3.00
This course focuses on techniques for the analysis and evaluation of accounting information systems. Topics include an introduction to accounting systems, including documentation and design theory; accounting file structure; hardware/ software selection and impact on accounting systems; system life cycle, including accounting controls; and systems implementation and maintenance from the auditor’s standpoint. This course will require use of computer resources and an audit practice set as a learning tool on how to conduct an audit.
Prerequisite 1: ACC 101 Prerequisite 2: ACC 102 Prerequisite 3: ACC 201 Prerequisite 4: ACC 202 Prerequisite 5: ACC 303
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ACC (0201) 406 - Government and Non-Profit Accounting
Credits: 3.00
Applications and theory of the environment of non-business accounting and reporting. Emphasis will be on government, not-for-profit and other business institutions.
Prerequisite 1: ACC 101 Prerequisite 2: ACC 102 Prerequisite 3: ACC 201 Prerequisite 4: ACC 202 Prerequisite 5: ACC 303
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ACC (0201) 491 - Independent Study
Credits: 1 to 6
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ACC (0201) 500 - Financial Accounting
Credits: 3.00
Designed for those with no previous courses in accounting. Introduction to financial accounting. Includes: methods of recording, summarizing, and reporting financial data; problems related to income determination and asset measurement; an explanation of generally accepted accounting principles; and examination of the problems of income determination and resource and equity valuation.
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ACC (0201) 550 - Financial Reporting and Managerial Decision Making
Credits: 3.00
The course focuses on the users of accounting information. The first half of the course helps students read and understand financial statements prepared by for-profit enterprises, using the U.S. GAAP, and International Financial Reporting Standards(IFRS). The second half helps students make managerial decisions based on the accounting information.
1. Appreciate how financial accounting, as an information system, records, classifies, summarizes and communicates relevant and reliable information in accordance with the U.S.
Generally Accepted Accounting Principles as well as International Financial Reporting Standards, wherever applicable, to help the decision-making process of investors and creditors.
2. Understand the terminology of financial and management accounting.
3. Apply the knowledge of revenues, expenses, assests, liabilities and equity in understanding the content of financial statements of a business entity.
4. Understand how costs are classified based on function, behavior and other factors.
5. Construct operating budgets for planning business activities and evaluate the performance of the segments of a business.
6. Make short-term managerial decisions based on an understanding of costs and revenues.
7. Become familiar with certain tools of evaluating business performance in general and managerial performance in particular.
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ACC (0201) 565 - Legal and Professional Responsibilities of Accountants
Credits: 3.00
Students will examine the nature and impact of law and ethics on the discipline of accountancy. The course addresses the relationship of ethics, social responsibility, government relations, and the role of the accountant. This course attempts to satisfy the most recent pronouncements by the (AACSB) as it relates to commercial law requirements for accountancy.
The student at the end of this course, in a nutshell, should:
1. Students will be taught the fundamental principles of the 1933 Securities Act through assigned readings in the text and a weekly analysis of relevant topics assigned in the Wall Street Journal and actual court cases prosecuted by the United States Department of Justice and Securities and Exchange Commission;
2. Students will be taught the fundamental principles of the 1934 Securities and Exchange Act through assigned readings in the text and a weekly analysis of relevant topics assigned in the Wall Street Journal and actual court cases prosecuted by the United States Department of Justice and Securities and Exchange Commission;
3. Develop a basic understanding of the fundamental principles of the Sarbanes Oxley Act;
4. Review relevant case and statutory law in the business world which young accountants should become familiar with in public accounting;
5. Review relevant case studies on Ethics and Law impacting the practice of accountancy in today’s emerging markets and practice of accountancy.
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ACC (0201) 565 - Legal and Professional Responsibilities of Accountants
Credits: 3.00
Students will examine the nature and impact of law and ethics on the discipline of accountancy. The course addresses the relationship of ethics, social responsibility, government relations, and the role of the accountant. This course attempts to satisfy the most recent pronouncements by the (AACSB) as it relates to commercial law requirements for accountancy.
The student at the end of this course, in a nutshell, should:
1. Students will be taught the fundamental principles of the 1933 Securities Act through assigned readings in the text and a weekly analysis of relevant topics assigned in the Wall Street Journal and actual court cases prosecuted by the United States Department of Justice and Securities and Exchange Commission;
2. Students will be taught the fundamental principles of the 1934 Securities and Exchange Act through assigned readings in the text and a weekly analysis of relevant topics assigned in the Wall Street Journal and actual court cases prosecuted by the United States Department of Justice and Securities and Exchange Commission;
3. Develop a basic understanding of the fundamental principles of the Sarbanes Oxley Act;
4. Review relevant case and statutory law in the business world which young accountants should become familiar with in public accounting;
5. Review relevant case studies on Ethics and Law impacting the practice of accountancy in today’s emerging markets and practice of accountancy.
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ACC (0201) 600 - Accounting For Managerial Analysis
Credits: 3.00
An introduction to the accounting information needs of management. Emphasizes the usefulness of accounting information in evaluating alternative courses of action and controlling operations. Examines the alignment of accounting measures with firm goals. Specific techniques discussed. Include operational and capital budgeting, activity-based costing, cost-volume-profit analysis, and standard costing.
Prerequisite 1: ACC 500
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ACC (0201) 601 - Financial Statement Analysis
Credits: 3.00
A review of accounting principles and concepts followed in the construction of financial statements. Examination of the techniques used in analyzing and explaining the financial reports of business corporations and other entities.
Prerequisite 1: ACC 500
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ACC (0201) 605 - Tax Consequences of Financial Transactions
Credits: 3.00
An overview of Federal tax matters as they relate to financial managers. The course encompasses the following topics: (1) tax consequences of various business structures, (2) mergers and acquisitions, (3) international taxation, (4) tax treatment of fringe benefits, (5) expenses, (6) property transactions, (7) retirement planning, (8) stock option rules.
Prerequisite 1: ACC 500
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ACC (0201) 650 - Cost Management and Management Control
Credits: 3.00
The course builds upon the knowledge gained in ACC550. Students will study methods used in gathering and allocating costs to product and services: discuss how budgeting systems are used to evaluate managerial performance; and focus on the use of accounting information to achieve efficiency in operations and make managerial decisions.
Upon the completion of this course, the successful student will be able to
1. Identify the terminology and concepts in cost management and control.
2. Understand the methods used in accumulating and allocating costs to products and services.
3. Appreciate how inaccurate cost allocation can lead to poor product or service decisions.
4. Become familiar with the use of cost accounting information in making strategic and operational decisions.
5. Understand how long-term investment decisions are made with capital budgeting techniques.
6. Discuss various product pricing strategies and issues in customer profitability analysis.
7. Know how to translate business strategy into objectives and measurable outcomes and monitor.
8. Value the importance of ethical issues involved with accounting.
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ACC (0201) 675 - Government and Not-For-Profit Accounting
Credits: 3.00
Students will study accounting and reporting requirements for local, state, and federal government and not-for-profit organizations with emphasis on the topics required in the new CPA exam.
● Students will identify, list, name and understand basic accounting principles and their applications in the respective environments for Governments and Non-Profit (GNP) entities. This includes government agency accounting and fund accounting for Schools, Hospitals and other non-profit organizations.
● Students will understand and discuss key aspects of financial statements and accounting systems for GNP’s
● Students will understand the source of information used by management for decisions-making for GNP’s
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ACC (0201) 675 - Government and Not-For-Profit Accounting
Credits: 3.00
Students will study accounting and reporting requirements for local, state, and federal government and not-for-profit organizations with emphasis on the topics required in the new CPA exam.
● Students will identify, list, name and understand basic accounting principles and their applications in the respective environments for Governments and Non-Profit (GNP) entities. This includes government agency accounting and fund accounting for Schools, Hospitals and other non-profit organizations.
● Students will understand and discuss key aspects of financial statements and accounting systems for GNP’s
● Students will understand the source of information used by management for decisions-making for GNP’s
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ACC (0201) 703 - Advanced Auditing
Credits: 3.00
An advanced course designed to provide students a comprehensive understanding of auditing. Particular emphasis is given to the effect of internal control in auditing procedures. The use of the computer in auditing and internal auditing are covered. Ethics, legal responsibilities and auditing standards and procedures are covered using case studies.
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ACC (0201) 704 - Advanced Federal Taxation
Credits: 3.00
A study of the Internal Revenue Code with particular emphasis on the problems of corporations and their shareholders. Considerable time is spent in the area of corporate reorganizations, multiple corporations owned by related taxpayers, and distributions to stockholders. Other areas covered include personal holding corporations and pseudo-corporation taxation.
Free Note: 24 Undergraduate Accounting credits including a course in Federal Taxation
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ACC (0201) 706 - Advanced Cost Accounting
Credits: 3
Examines the use of accounting information for management decision-making; evaluating the impact of accounting systems on the motivation, behavior, and performance of management and employees. Building on previously acquired knowledge, students examine capital budgeting, return on investment, joint product allocations, economic order quantity, transfer pricing, and other technical areas.
Free Note: 24 undergraduate credits in accounting, including a course in cost accounting
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ACC (0201) 707 - Auditing And The Computer
Credits: 3.00
Comprehensive course designed to give a view of EDP auditing and its relationships to accounting systems, principles, standards and applications. The viewpoint of public accounting is stressed, attention is also given to internal auditing. Particular emphasis is given to the effect of internal control on accounting and audited automated systems.
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ACC (0201) 708 - Seminar in Accounting Theory
Credits: 3.00
Discussion of current issues in accounting including statements of the Financial Accounting Standards Board, and International Accounting Standards Board, as well as relevant academic research. Registration by permission of the instructor.
Free Note: BBA in accounting or completion of 24 undergraduate accounting credits
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ACC (0201) 710 - Financial Reporting Practice
Credits: 3.00
Students will discuss such topics in accounting as are relevant to their focus on pursuing careers in accounting. Using real-life companies’ financial statements as examples, students will learn how to present corporate financial statements in accordance with generally accepted accounting principles in the U.S.
Prerequisite 1: ACC 708
At the end of this course, students will:
Have a strong understanding of the financial reporting environment including the role of the different authoritative bodies in the regulation of financial reporting in the U.S.
Have a firm grasp of the accounting cycle and the information that is recorded and reported for assets, liabilities, equity, revenues, expenses, and cash flows of business enterprises.
Have an in-depth knowledge of how the information pertaining to various assets and liabilities as well as special items such as fair value, deferred taxes, pensions, and leases is disclosed in the Notes to Financial Statements for business enterprises.
Have a higher-level understanding of the presentation and disclosure of variable interest entities, related party transactions, commitments and contingencies, off-balance sheet transactions, and subsequent events.
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ACC (0201) 791 - Independent Study
Credits: 1 to 6
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ACG (0606) 100 - Crime/Justice/Amer Socty
Credits: 4
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ACG (0606) 102 - Probs in Crim Jus Mngmnt
Credits: 2
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ACG (0606) 190 - Independent Study
Credits: 1 to 3
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ACG (0606) 200 - Able Crim Jstce Elective
Credits: 1 to 6
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ACG (0606) 202 - Crm Sus Prsnl/Prob/Cases
Credits: 2
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ACG (0606) 246 - Criminology
Credits: 4.00
This course compares the leading theories of criminology including social, psychological, economic, and legal, with emphasis on the policy of sentencing. Both the theoretical and practical aspects of major correctional philosophies will be studied.
Prerequisite 1: SOC 100
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ACG (0606) 254 - Police & Community Relations
Credits: 4.00
This course addresses the role of modern police within the larger community. It will assist students in enhancing their knowledge of the relationship between community welfare and law enforcement. Some topics to be discussed include community dynamics, barriers between the criminal justice system and the community, cultural sensitivity and inter-relating with cultural groups, conflict management, and communication.
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ACG (0606) 255 - Police Org&Administratn
Credits: 4
This course introduces students to concepts of organization, examines the history of police in relation to organizational theory, and explores the roles and responsibilities of the police manager. Students will analyze the ways in which police organizations are designed and how a police manager designs and controls the process of administration, to include budgetary and intergovernmental concerns.
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ACG (0606) 256 - Judicial Correction Proc
Credits: 4
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ACG (0606) 261 - Crime and Punishment
Credits: 4.00
Beginning with such fundamental questions as “What is crime?†and “What is punishment?†this course is designed to engage students in critical thinking about the justice system and their own lives and to draw connections between processes within the criminal justice system and structures in the wider society.
Prerequisite 1: SOC 100
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ACG (0606) 265 - Criminal Justice Planning & Research
Credits: 4
This course provides students with basic training in the application of statistical analysis to research issues and questions that they may encounter in a practical ‘real life’ criminal justice environment. The course covers basic social research concepts, a variety of statistical techniques, and instruction in the use of the SPSS statistical software package for conducting statistical analysis.
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ACG (0606) 266 - Criminolgy To Correction
Credits: 4
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ACG (0606) 315 - Juvenile Delinquency
Credits: 3.00
This course will explore some of the broader social issues associated with juvenile crime, criminality, and criminal behavior. Using accepted definitions of crime and delinquency, the course will examine causes and explanations of juvenile delinquency, as well as possible modes of prevention, control, and correction.
Prerequisite 1: SOC 100
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ACG (0606) 316 - Special Topics Juvenile Justice
Credits: 4.00
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ACG (0606) 323 - Individual Rights in the Constitution
Credits: 3.00
A feature of American government is its specification of individual liberties. Privacy, due process, equal protection, property rights, prohibition of racial and gender discrimination, freedom of expression and of religion, are among those provisions of the Bill of Rights and the 14th Amendment that produced extensive litigation and landmark decisions.
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ACG (0606) 331 - Sociology of Law
Credits: 3.00
This course provides an introduction to issues in law and society and to the American legal system. It deals with theories of what law is and what it does and examines the place of law in promoting or limiting social change.
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ACG (0606) 332 - American System of Criminal Justice
Credits: 3.00
This course examines the institutions, principles, and procedures of the American system of criminal justice at the federal and state/local levels. It focuses on the role and powers of the police and prosecutors, as well as constitutional protections afforded suspects through both the constitution and Supreme Court rulings.
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ACG (0606) 342 - Sociology of Terrorism
Credits: 4.00
This course is designed to give students an overview of “terrorism”, beginning with definitions, typologies, histories and theories. Students will also assess specific societal responses (e.g., Homeland Security), the economic and political costs of such responses (e.g., civil rights), and the possibility of preventing terrorism in the future.
Free Note: Cross-listed with SOC 342
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ACG (0606) 343 - Internship in Criminal Justice & Sociology
Credits: 3
This course is designed to give students real work experience in their respective majors. Interns will be required to complete 150 hours of service in a chosen internship, in addition to various reading and writing assignments geared toward integrating discipline concepts, theories and general knowledge into their experience.
Free Note: Independent Study Form required.
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