- Accounting
- Aerospace Engineering
- Aerospace Studies
- Agricultural and Extension Education
- Agricultural and Home Economics
- Agricultural Economics
- Agricultural Engineering
- Agronomy
- Animal Science
- Anthropology
- Arabic
- Architecture
- Art
- Arts and Sciences
- Astronomy
- Bilingual Education
- Biochemistry
- Biology
- Business Administration
- Business Administration and Economics
- Business Computer Information Systems
- Business Law
- Business Office Technology
- Chemical Engineering
- Chemistry
- Chinese
- Cinema and Film/Video Production
- Civil Engineering
- Clothing, Textiles, and Fashion Merchandising
- Community Health and Social Services
- College Studies
- Communication Disorders
- Communication Studies
- Community College Developmental English
- Community College Developmental ESL
- Community College Developmental Mathematics
- Community College Developmental Reading
- Community College Developmental Skills
- Computer Science
- Counseling and Educational Psychology
- Creative Media Technology
- Criminal Justice
- Dance
- Dental Hygiene/Hygienist
- Drafting
- Early Childhood Education
- Economics
- Education
- Educational Learning Technologies
- Educational Management and Development
- Electrical and Computer Engineering
- Engineering
- Engineering Technology
- English
- Entomology, Plant Pathology, and Weed Science
- Environmental Engineering
- Environmental Science
- Experimental Statistics
- Family and Child Science
- Family and Consumer Science Education
- Family and Consumer Science
- Family Resource Management
- Finance
- French
- Genetics
- Geography
- Geological Engineering
- Geology
- Geophysics
- German
- Gerontology
- Government
- Health Information Technology
- Health Science
- History
- Honors
- Horticulture
- Hotel, Restaurant and Tourism Management
- Human Nutrition and Food Science
- Industrial Engineering
- Information and Communication Technology
- International Business
- Japanese
- Journalism and Mass Communication
- Laguna Acoma Studies
- Languages
- Law Enforcement
- Library Science
- Library Science
- Linguistics
- Management
- Marketing
- Mathematics
- Mechanical Engineering
- Military Science
- Molecular Biology
- Music
- Natural Science
- Navajo Studies
- Nursing
- Occupational Education, Air Mechanics
- Occupational Education, Animal Handling
- Occupational Education, Automotive Technology
- Occupational Education, Aviation
- Occupational Education, Biomedical Technology
- Occupational Education, Building Trades
- Occupational Education, Business
- Occupational Education, Child Care
- Occupational Education, Computer Animation
- Occupational Education, Computer Technology
- Occupational Education, Dental Assisting
- Occupational Education, Diagnostics Sonography
- Occupational Education, Digital Graphics
- Occupational Education, Electrical Trades
- Occupational Education, Electronic Service
- Occupational Education, Facility Maintenance Technology
- Occupational Education, Fire Science
- Occupational Education, Food Preparation
- Occupational Education, Generation Plant Operations
- Occupational Education, Geographic Information Systems
- Occupational Education, Health Occupations
- Occupational Education, Health Physics
- Occupational Education, Heating, Air Conditioning and Refrigeration
- Occupational Education, Hospitality Services
- Occupational Education, Industrial Electrician
- Occupational Education, Industrial Instrumentation and Control
- Occupational Education, Industrial Mechanics
- Occupational Education, Manufacturing Technology
- Occupational Education, Medical Technology
- Occupational Education, Nurse Aide
- Occupational Education, Paramedic
- Occupational Education, Phlebotomy
- Occupational Education, Photographic Trades
- Occupational Education, Plumbing
- Occupational Education, Power Mechanics
- Occupational Education, Practical Nursing
- Occupational Education, Public Safety
- Occupational Education, Radiologic Technology
- Occupational Education, Respiratory Care
- Occupational Education, Retail Marketing and Merchandising
- Occupational Education, Technical Studies
- Occupational Education, Vascular Technology
- Occupational Education, Visual Communications
- Occupational Education, Water Technology
- Occupational Education, Welding Technology
- Online Teaching and Learning
- Paralegal Studies
- Philosophy
- Physical Education
- Physics
- Planning
- Portuguese
- Professional Physical Education
- Psychology
- Range Science
- Reading
- Sciences, Mathematics, Engineering, and Technology
- Social Work
- Sociology
- Soil
- Spanish
- Special Education
- Speech/English as a Second Language
- Sports Medicine
- Statistics
- Surveying Engineering
- Theatre Arts
- Toxicology
- University Studies
- Waste-Management Education and Research Consortium
- Wildlife Science
- Women's Studies
Undergraduate Catalog
2008-2009
ACCT - ACCOUNTING
- ACCT 200. A Survey of Accounting 3 cr.
- Emphasis on financial statement interpretation and development of accounting information for management. For engineering, computer science, and other non business majors. Prerequisite: one C S course or consent of instructor. Branch campuses only.
- ACCT 211. Financial Accounting II 3 cr.
- Continuation of ACCT 210. Prerequisite: ACCT 210. Branch campuses only.
- ACCT 251. Management Accounting 3 cr.
- Development and use of accounting information for management decision making.
- ACCT 252. Financial Accounting 3 cr.
- Interpretation and use of financial accounting information for making financing, investing, and operating decisions. Prerequisite: ACCT 251 strongly suggested.
- ACCT 301. Financial Accounting I 3 cr.
- Concepts, principles, and practices of financial accounting, stressing the determination of income and financial position. Prerequisite: C or better in ACCT 252.
- ACCT 302. Financial Accounting II 3 cr.
- A continuation of ACCT 301. Prerequisite: ACCT 301.
- ACCT 305G. Accountability for Quality in Organizations 3 cr.
- Study of quality related issues: quality and productivity; quality measurement, improvement, and cost information. Focus on commerce, health care, government services, and education.
- ACCT 353. Cost Accounting 3 cr.
- The development and use of cost accounting information for inventory valuation, income determination, and cost control. Prerequisite: ACCT 252.
- ACCT 356. Federal Taxes and Business Decisions 3 cr.
- The relationship of federal taxes to common decisions affecting businesses and business owners. Not open to accounting majors for degree credit. Prerequisite: ACCT 252.
- ACCT 365. International Accounting 3 cr.
- Examination of international standards and practices that have resulted from differing economic, social, political, and legal environments. Prerequisite: ACCT 252 or consent of instructor.
- ACCT 403. Federal Taxation I 3 cr.
- Basic federal income tax laws; emphasis on determination of taxable income of individuals. Prerequisite: ACCT 252 and BCIS 338.
- ACCT 451. Auditing Theory and Practices 3 cr.
- Auditing standards, audit evidence, auditors reports and opinions, and professional responsibilities. Prerequisites: ACCT 302 and BCIS 338, or consent of instructor.
- ACCT 452. Accounting Systems 3 cr.
- Covers accounting information systems as processors of data for financial reporting and control of economic organizations. Prerequisite: ACCT 252
- ACCT 454. Accounting Theory 3 cr.
- Contemporary theoretical basis of accounting. Historical background and current issues. Prerequisite: ACCT 302 or consent of instructor.
- ACCT 455. Federal Taxation II 3 cr.
- Federal income tax laws applicable to partnerships, corporations, fiduciaries, tax research, tax planning. Prerequisite: ACCT 403 or consent of instructor.
- ACCT 456. Accounting for Nonprofit Organizations 3 cr.
- Control and reporting problems unique to governmental units and other nonprofit organizations. Fund accounting principles, procedures, and reports. Prerequisite: ACCT 301 or consent of instructor.
- ACCT 457. Mergers, Acquisitions, and Partnerships 3 cr.
- Consolidated financial statements, accounting for partnership formation and liquidation. Prerequisite: ACCT 302 or consent of instructor.
- ACCT 458. Accounting for Decision Making and Control 3 cr.
- Accounting concepts and quantitative methods for developing, analyzing, and interpreting information for management s use in decision making. Prerequisites: ACCT 353.
- ACCT 459. Ethics and Professionalism in Accounting 3 cr.
- Introduction to ethical reasoning, integrity, objectivity, independence, and professional accounting issues. Students will apply the concepts and theories to accounting-specific cases. Prerequisite: grade of C or better in ACCT 451 or concurrent enrollment or consent of instructor. Same as ACCT 559.
- ACCT 460. Fraud Examination and Prevention 3 cr.
- Covers business fraud as it is occurring in American society. Emphasis is on occupational fraud and financial statement fraud. Examines various types of fraud, its symptoms and effective investigation techniques. Effective fraud prevention measures are discussed throughout the course. Emphasizes case studies and the application of principles to actual fraud cases. Prerequisites: a C or better in ACCT 451 or concurrent enrollment.
- ACCT 490. Selected Topics 1-3 cr.
- Current topics in accounting. Prerequisites vary according to the seminar offered. May be repeated for a maximum of 12 credits under different subtitles.
- ACCT 498. Independent Study 1-3 cr.
- Individual studies directed by consenting faculty with the prior approval of the department head. Prerequisites: junior or senior standing and consent of instructor. A maximum of 3 credits may be earned.
