Course Schedule & Descriptions. Course Schedules.

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Basic concepts covered include double- entry bookkeeping and examination of basic financial reports such as the balance sheet, statement of owner's equity and income statement. Emphasis on cash receipts, cash disbursements, accounts receivable and accounts payable.

Some assignments made using general ledger accounting software. Intended to be the first accounting course for students who have not taken high school accounting or have no accounting experience.

Course Type(s): ACT 1. Personal Accounting and Finance (3)Overview of practical business procedures, covering banking procedures (ATM, statements), investment matters, budgeting, insurance, payroll and associated taxes, interest, marketing and other economic issues, and other areas important to economic survival in a highly sophisticated business environment. Course Type(s): ACT 1. Financial Accounting I (4)Prerequisites: ACT 1. Introduction to financial accounting, through the theory and logic underlying accounting procedures as well as the measurement and presentation of financial data. Brief review of the basic accounting cycle. Development of fundamental concepts in determination of income and presentation of financial position of business firms.

Exposure to partnership accounting as well as coverage of corporation accounting including stocks, stockholder equity transactions, and bonds. Introduction to international accounting as well as statement of cash flows. Course Type(s): ACT 1. Computerized Accounting I (3)Prerequisites: ACT 1. ACT 1. 10 or successful completion of high school accounting or departmental approval.

Exposure to some of the most popular accounting software used in the marketplace by small and medium sized businesses. Computer application packages include Quickbooks, Peachtree, and Microsoft Excel. For students continuing their accounting/ business education or who want more knowledge in computerized accounting applications.

Course Type(s): ACT 1. Managerial Accounting (3)Prerequisites: ACT 1. Introduction to relevant costs for decision making, controlling, contribution approach to decision- making, and absorption costing versus direct costing effect on income. Coverage of segment profitability, budgeting, capital projects, selection and subsequent evaluation, cost volume and allocation involving joint costs decentralization, and performance measurement and transfer pricing. Emphasis on performance standards, activity- based costing, variance analysis, and responsibility accounting. Course Type(s): ACT 1. Accounting Internship (1- 3 hrs)Prerequisites: Requires prior approval of department chair or dean.

Students placed in a position or in business to gain practical experience and learn specific operational technologies. Course Type(s): ACT 2. Intermediate Accounting I (3)Prerequisites: ACT 1. ACT 1. 30. Accounting theory and practice related to the acquisition, use and disposal of fixed and intangible assets.

Recognition and measurement of current assets including cash and inventories are covered. Includes comprehensive study of financial statements. Spring. Course Type(s): ACT 2. Intermediate Accounting II (3)Prerequisites: ACT 2. Continuation of accounting theory. Examination of traditional plant assets, long- term liabilities, stockholders equity and current subjects of controversy. Emphasis on income taxes, leases, inflation accounting, cash flow statements, pension accounting, determination of earnings per share and investments.

Course Type(s): ACT 2. Individual Income Tax Accounting (3)Prerequisites: ACT 1. Fundamentals of federal income taxation with emphasis on individuals. Topics include determination of income, exclusions, exemptions, personal and business deductions, credits, accounting methods, and capital gains and losses. Fall. Course Type(s): ACT 2. Cost Accounting (3)Prerequisites: ACT 1. ACT 1. 30. Focus on accountant as information gatherer and interpreter.

Includes fundamental elements of production costs, budgeting, standard costs, and analysis of variances relate to interpretation and control of production costs, costing of spoilage, waste and scrap, and activity- based costing. Course Type(s): Anthropology. ANT 1. 02   Introduction to Cultural Anthropology (3)Study of diverse human cultures.

Introduction of basic concepts and techniques practiced by cultural anthropologists. Topics include language, kinship, gender, economics, politics, ecology, and religion. Discussion of problems resulting when traditional societies confront industrial societies or industrialization. Course Type(s): ANT 1. Introduction to Archaeology (3)Introduction to archaeology, with emphasis on scientific methods and procedures, tools, and techniques used by archaeologists to recover information about the past from the material remains. Course Type(s): ANT 1. Introduction to Biological Anthropology (3)Survey of common topics, including human evolutionary fossil record, modern physical variations such as race, forensics, and primate behavior and evolution.

Course Type(s): ANT 1. World Archaeology (3)Examines archaeological discoveries from prehistoric cultures and ancient civilizations of Africa, Asia, Europe, the Americas, and Oceania. Exploration of human achievements from earliest human ancestors to the present to develop understanding of human condition and foundations of modern world. Course Type(s): ANT 1. Archaeology of Religion (3)Study of what archaeology reveals about early religions beyond the information contained in historical texts. Material evidence provides different perspectives on the development, practice, and spread of religions around the world. Focus is on ancient Near East ?

Special emphasis on archaeological remains. A look at how ancient Egypt foundation for the modern world has been studied and portrayed. Course Type(s): ANT 1. The Archaeology of Mythology (3)Investigate what archaeology can add to the study of mythology and of the cultures that created these stories.

Topics include both prehistoric and historic time periods from around the world, with a special emphasis on Classical Greece and Rome. Dynex 19 Tv Dvd Combo Manual Transfer. Course Type(s): ANT 2.

Field School in Archaeology (3- 6 hrs)Exploration of practical methods of archaeological survey and excavation needed to learn about past civilizations and cultures. Students will participate in a dig or survey project in St. Charles County or at a location such as New Mexico or Madagascar.

Course Type(s): ANT 2. Current Debates in Anthropology (3)Focuses on contemporary debates in anthropology (such as ? Did Neanderthals interbreed with modern humans? Is ethnic conflict inevitable?) from all four subdisciplines of the field. Special emphasis and discussion of current issues in cultural anthropology. Course Type(s): ANT 2. Middle East: People and Cultures (3)Survey of the cultural similarities and differences among the peoples of the Near and Middle East, including historical, ethnological, and contemporary relationships.

Course Type(s): ANT 2. People and Cultures of Africa (3)General anthropological survey of African cultures and civilizations, past and present, throughout the continent. Course Type(s): ANT 2. Topics in Anthropology (3)Exploration of topic selected by instructor.

Topic varies depending on semester and instructor. Course Type(s): Arabic. ARB 1. 01   Arabic Language and Culture I (4)Basic Arabic language skills includes speaking, listening comprehension, reading and writing, with emphasis on effective linguistic functioning in real situations. Explores cultures of Arabic- speaking countries. Course Type(s): ARB 1. Arabic Language and Culture II (4)Prerequisites: ARB 1.

Continuation of ARB 1. Explores cultures of Arabic- speaking countries. Course Type(s): ARB 1. Topics in Arabic Language and Culture (1- 3 hrs)Prerequisites: Dependent on topic. Exploration of special topics and/or activities in Arabic language and culture.

Course Type(s): ARB 2.