| |
May 20, 2024
|
|
|
|
|
2015-16 Undergraduate Catalog [ARCHIVED CATALOG]
Classification of Courses
|
|
Numbering System
The college course-numbering system is as follows:
100–200 freshman- and sophomore-level courses
300–400 junior- and senior-level courses
Courses offered at the 100 level and 200 level are deemed to be introductory in nature, requiring little or no prerequisite disciplinary preparation in terms of skill or knowledge for student entry into and subsequent success in the course. Courses at the 300 level and 400 level are deemed to be more advanced, frequently requiring prerequisite disciplinary or skill preparation for student entry into and subsequent success in the course. Responsibility for recommending appropriate course levels lies with the department offering the course; if initially endorsed by the appropriate school, the recommendations are forwarded through the schools to the Academic Council for approval for inclusion in the College Catalog
Prefixes
Three-letter prefixes designate the areas or disciplines in which courses reside. Those prefixes are used within the schools’ detailing of
| ACC |
Accounting |
GER |
German |
| ANS |
Animal Science |
GOV |
International Studies and Political Science |
| ANT |
Anthropology |
HIS |
History |
| ART |
Art |
HON |
Honors |
| AST |
Astronomy |
IDS |
Interdisciplinary Studies |
| BCC |
Berry College Courses |
KIN |
Kinesiology |
| BIO |
Biology |
LCS |
Latin American and Caribbean Studies |
| BUS |
Business |
MAT |
Mathematics |
| CHM |
Chemistry |
MGT |
Management |
| COM |
Communication |
MKT |
Marketing |
| CSC |
Computer Science |
MUS |
Music |
| DAN |
Dance |
NUR |
Nursing |
| ECO |
Economics |
PHI |
Philosophy |
| EDU |
Teacher Education |
PHY |
Physics |
| ENG |
English |
PSY |
Psychology |
| ENV |
Environmental Studies |
REL |
Religion |
| EVS |
Environmental Sciences |
RHW |
Rhetoric and Writing |
| FAM |
Family Studies |
SOC |
Sociology |
| FIN |
Finance |
SPA |
Spanish |
| FLM |
Film |
STA |
Study Abroad |
| FRE |
French |
THE |
Theatre |
| GEO |
Geology |
WNS |
Women’s and Gender Studies |
Requirements in the majors and within the general-education listing earlier in the catalog.
Other Abbreviations Used
| CI Consent of Instructor |
JS Junior Standing |
PR Prerequisite |
| CR Co-requisite |
SS Senior Standing |
I Writing Intensive |
Hours and Credits
The three numbers following the title of each course (ex. 3-2-4) indicate, in sequence, hours of lecture, hours of laboratory and hours of credit. In the example, the class will meet three hours for lecture and two hours for laboratory. Students will receive four semester hours of credit. |
| |
Accounting |
| |
-
ACC 201 - Principles of Financial Accounting
3-0-3
Introduction to the purposes of financial statements; the recognition, measurement and disclosure of concepts and methods underlying financial statements; and understanding of the impact of transactions on these statements.
PR: ECO 110 .
|
| |
-
ACC 202 - Principles of Managerial Accounting
3-0-3
Introduction to the uses of accounting information by managers in production, service and retail businesses, with focus upon classifying, measuring and analyzing costs for decision making, budgeting and performance evaluation.
PR: ACC 201 .
|
| |
-
ACC 301 - Intermediate Accounting I
3-0-3
Study of external reporting, measurement and disclosure standards, with particular attention to assets. Includes use of authoritative pronouncements in solving complex problems.
PR: ACC 201 and JS.
|
| |
-
ACC 302 - Intermediate Accounting II
3-0-3
Study of external reporting, measurement and disclosure standards, with particular attention to liabilities and shareholders’ equity. Includes use of authoritative pronouncements in solving complex problems.
PR: ACC 301 .
|
| |
-
ACC 311 - Cost Accounting
3-0-3
Consideration of the cost accounting methods and systems used by organizations to assist management in planning and control. Also, emphasis on short- and long-run decision-making and on internal performance evaluation.
PR: ACC 202 and JS.
|
| |
-
ACC 331 - Tax Topics
3-0-3
Study of the basic features of the federal income tax system focusing upon individuals and corporations. Consideration of the effect of the tax code on business decision-making.
PR: ACC 201 and JS.
|
| |
-
ACC 401 I - Advanced Accounting I - WIC
3-0-3
Study of mergers and acquisitions, with attention to consolidation of financial statements. Also includes study of accounting for not-for-profit organizations. May also include reporting for international companies, partnerships or other topics.
PR: ACC 301 .
|
| |
-
ACC 416 - Accounting Information Systems
3-0-3
Theory and practice of contemporary accounting information systems, including related audit techniques. Topics include information-processing fundamentals; analysis, design and implementation of accounting information systems.
PR: ACC 302 .
|
| |
-
ACC 420 - Auditing
3-0-3
Verification of financial statements by CPAs. Includes legal liability, ethics and assessment of risks and materiality of transactions.
PR: ACC 416 .
|
| |
-
ACC 430 - Contemporary Accounting Issues
3-0-3
Analysis of trends and standards in accounting through review of the major publications of the accounting and business profession. Emphasis on the structure of accounting theory underlying the concepts of assets and income determination (FASB Conceptual Framework).
PR: ACC 301 or CI.
|
| |
-
ACC 431 - Advanced Tax Topics
3-0-3
Study of the basic features of the federal income tax system focusing on property transactions, tax credits, and taxation of business entities. Consideration of the effect of the tax code on business making and society.
PR: ACC 331 and JS.
|
| |
-
ACC 460 - Special Topics in Accounting
3-0-3
Varied content provides an opportunity for faculty and students to accommodate their interests. May be repeated once for credit as topics vary; maximum of six hours may be counted toward a degree program.
PR: CI.
|
| |
-
ACC 496 - Academic Internship
3-0-3
Student will work in a professional setting under the supervision of a faculty member who provides guidance and works with the student and on-site work supervisor to integrate work experiences and the student’s educational and professional goals. Development of a learning contract.
PR: ACC 301 ; see general provisions for academic internships in this catalog; CI.
|
| |
-
ACC 498 - Directed Study (Accounting)
3-0-3
Advanced study or individual research in accounting
PR: JS or SS and approval of school dean; CI.
|
| |
|
|
Print this Page