Accounting (ACCT

Advanced photographic work emphasizing the use of digital technologies in the photographic process. Includes aspects of digital capture, editing, and output, using Photoshop techniques in the production of finished images for creative and commercial purposes. Studio course. Students provide 6 MP digital camera. For exceptions to prerequisites, consult with professor. Prerequisite: Art 115 Credit: 4 hours (Spring)

A digital studio course in the study of logos, letterforms and typographic concepts as elements of graphic communication. Design processes practiced to develop vector graphic logos and symbols using Adobe Illustrator. Prerequisite: Art 230 Credit: 2 hours (Fall, even years) Course is repeatable for credit up to 6 hours.

Page design concepts explored for the creation of single and multiple page graphic documents. Integration of type, images and other design elements practiced. Computer skills in industry standard Adobe InDesign will be developed. Professional file preparation procedures for print and web practiced. Prerequisite: Art 230 Credit: 2 hours (Fall, odd years) Course is repeatable for credit up to 6 hours.

Research methods appropriate to the development of individual visual expression explored. Topics include idea generation, sketchbook explorations, media research, and practice with collecting, processing & filtering content. Credit: 2 hours (Spring)

Specialized research or studio work selected by student with approval and supervision by art faculty member. Credit: 1-4 hours

Variable course designed to offer students experiences with art media & techniques which are outside of established curriculum. Specific course description to be announced as course is offered. Credit: 2 hours Repeatable with different topics

Accounting as an information development and communication function that supports business decision making. Overview of the accounting cycle; impact of decisions on the financial statements, and introduction to financial reporting including preparation and analysis of financial statements. Prerequisite: Sophomore standing or consent of the Dean of the School of Business Credit: 3 hours (recommended Fall)

Use of accounting information in management planning, controlling, evaluating, and decision making. Specific topics include cost classification, behavior, allocation and accumulation; planning and control systems; budgeting; cost/volume/profit analysis; relevant costs; and responsibility accounting. Prerequisite: Accounting 253 Credit: 3 hours (recommended Spring)

Overview of financial accounting and accounting standards. Specific topics include: conceptual framework of accounting, overview of accounting information systems, balance sheet, income statement, retained earnings statement, statement of cash flows, time-value of money, cash and receivables, inventories, and basic financial statement analysis. Includes an interactive financial accounting lab covering the mechanics of the accounting cycle and preparation of financial statements. Prerequisite: Accounting 253 with a “C-” or better Credit: 3 hours (Fall)

Continuation of Accounting 313. In-depth study of the accounting for property, plant and equipment, intangible assets, liabilities, stockholders’ equity, dilutive securities and earnings per share, investments, revenue recognition, and financial statement disclosures. Prerequisite: Accounting 313 Credit: 3 hours (Spring)

Review of cost terminology and behaviors. In depth study of overhead rates and allocations, budgeting including flexible and cash budgets, and absorption/variable costing. Topics covered include job order, process, and standard costing including variance, break-even and relevant cost analyses, responsibility accounting, performance measurement, and other emerging cost/management practices/topics. Prerequisite: Accounting 254 & Accounting 313 or Accounting 330 Credit: 3 hours (Spring)

Study of the design, implementation, and monitoring of accounting information systems. Topics include accounting system development, design, and documentation; computer fraud; internal controls; and accounting cycles. Prerequisite: Computer Science 110 & Accounting 253 Credit: 3 hours. (Fall)

Special topics relating to financial accounting, managerial accounting, auditing, or income tax. May be taken at the junior or senior level and up to three times as topics will vary. Prerequisite: Consent of the Dean of the School of Business Credit: 3 hours

Financial statements and financial accounting from a user’s perspective. Introduction to selected advanced accounting topics such as fair value accounting while focusing on financial statement reading and analysis. Business valuation concepts are central to the analysis and spreadsheet modeling is used throughout the course. Prerequisite: Accounting 313 or consent of the Dean of the School of Business Credit: 3 hours (Fall)