t h e c o l l e g e at r i n d g e AC390 Internship in Accounting 2–3 credits FM390 Internship in Financial Management 2–3 credits The opportunity to gain experience in the administration of profit or non-profit organizations. The internship is taken after most of the major or minor requirements have been met, and in no case before the second semester of the junior year. The internship may be arranged with the assistance of the major internship advisor and/or the Chair of the Division of Business Administration. An agreement is drawn up and approved by the student, the proposed employer, the major internship advisor and Division Chair. Internships require a minimum of 55 hours of on-the-job work for each hour of credit. Evaluation is made by the major internship advisor and the Division Chair in consultation with the employer. Prerequisites: Completion of junior year and permission of Division Chair. AC391 Internship in Accounting 2–3 credits FM391 Internship in Financial Management 2–3 credits May be taken when an unusual level of job responsibility, such as being in sole control of a business for an extended time, or other unique learning opportunity is encountered which would warrant additional credit above that granted for AC390 or FM390. The granting of more than 3 credits for one internship will be a rare occurrence. In some instances, when deemed appropriate by the department head and the Division Chair, a second internship, which is entirely different than that pursued under AC390 or FM390, may be taken. Prerequisite: AC390 or FM390. AC395 Advanced Internship 4 credits FM395 Advanced Internship 4 credits The Advanced Internship follows the same guidelines as the 390 Internship. However, research criteria (applicable to each internship situation) provided by the Internship Advisor are also included for one additional credit. Students who elect the Advanced Internship must also meet Divisional Honors requirements. AC474 Advanced Accounting I 3 credits Required for all Accounting majors. Concentrates in areas which are common requirements for both public and non-public careers. Topics to be covered are: consolidated financial statements, foreign operations and transactions, and SEC reporting. Prerequisite: AC214. AC475 Advanced Accounting II 3 credits (offered only as a directed study) Available as an elective to all Accounting majors. Topics covered are: troubled debt restructuring, not-for-profit entities, partnerships and trusts. Prerequisite: AC474. AC299, 399, 499 Independent Study in Accounting 2–3 credits each FM299, 399, 499 Independent Study in Financial Management 2–3 credits each Offers an opportunity to explore an area of study not included in the catalog listing of approved courses. The topic of an Independent Study should be selected and carefully designed by the student and faculty sponsor, and must meet with the approval of the Division Chair. Normally, the student will be expected to have a cumulative grade point average of 3.00 and possess the appropriate background and interest to pursue the proposed area of study. A “Proposal for Independent Study” form may be obtained from the Registrar or from the office of the Division Chair. Independent Study courses are assigned numbers of 299, 399 or 499, depending on the level of the course. AC495 Senior Independent Research Project 4 credits FM495 Senior Independent Research Project 4 credits The student will develop a project arranged with the assistance of the major advisor and the approval of the Chair of the Division of Business Administration. Projects include a thesis, business plan, or other significant research project. Prerequisites: senior class standing; declared major in the Division of Business Administration or permission of Division Chair.
48