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American Sign Language (ASL
Accounting 426. Volunteer Income Tax Assistance Program
This course will focus on providing students with practical experience serving in a Volunteer Income Tax Assistance (VITA) program. Students will schedule time at an external location and come together once a week to share experiences and key learnings. Students will also complete weekly discussion forums that will relate to timely topics. Students will complete other activities (such as maintaining a weekly journal and creating a portfolio of key learnings) to assist with documenting their experiences. A reflective assignment will be completed by students that can then be shared with Wingate University’s Collaborative for the Common Good in order to help share with others our work for the community. Finally, feedback will be collected from VITA program representatives (both internal and external), shared with students as appropriate, and documented/reviewed to help with continuous improvement of the course. Prerequisites: Accounting 253 & Permission of the Instructor Credit: 3 hours
Accounting 427. Federal Income Tax I
An introduction to federal income taxation of individuals and business entities from a planning perspective. Tax concepts related to common individual and business decisions are emphasized. Prerequisite: Accounting 253 Credit: 3 hours (Spring)
Accounting 431. Auditing
Auditing theory and practice. Topics include reports of financial statements; auditing concepts; risk assessment, materiality, and evidential matters; planning the audit and understanding internal controls; auditing business cycles; fraud; test of controls; substantive tests; evaluating audit documentation; and completing the audit. Prerequisite: Accounting 314 or consent of Dean of the School of Business Credit: 3 hours (Spring)
Accounting 498. Independent Study
Requires consent by the Dean of the School of Business. Must be approved and supervised by a faculty member. Credit: 3 hours
Accounting 499. Internship
Internship in accounting. Requires consent of the Dean of the School of Business. Must be approved and supervised by a faculty member. Credit: 3/6 hours
A M E R I C A N S I G N L A N G U AG E ( A S L )
American Sign Language 101. Elementary American Sign Language I
The first elementary course in the two-semester course sequence for American Sign Language. The sequence satisfies the University’s second language requirement for B.S. degree programs. ASL is taught using a communicative approach with the majority of class time spent using the language to develop the necessary skills to communicate effectively at an elementary level. Study of deaf culture plays an integral role. Credit: 3 hours
