DESCRIPTION OF COURSES

ACCOUNTING (ACC) ANTHROPOLOGY (Anth)

ACC 413 Budgeting & Forecasting (3) Budgeting in financial management; construction and interpretation of economic forecasts for the economy, industry and the firm; construction and interpretation of financial plans.

ACC 440 Intermediate Accounting I (3) Origins and development of accounting theory and practice; review of the basic accounting process; revenue recognition; form and presentation of balance sheets; concepts of present value, special problems in accounting for cash, marketable securities and inventories.

ACC 444 Problems In Taxation (3) Theory and procedures of the federal and state tax structure with relative application of tax principles to individual and business problems.

ACC 445 Intermediate Accounting II (3) Long term investments in securities, acquisition of plant assets, depreciation and depletion; intangible assets and amortization, bonds payable, contributed capitol, retained earning and dividends, statement of changes in financial position.

ACC 446 Advanced Taxation (3) Advanced study of the federal and state tax structure with relative application of tax principles to partnerships, corporations, estates and trusts.

ACC 447 Cost Accounting (3) The nature, objectives and procedures of cost accounting and control.

ACC 448 Auditing I (3) Principles and concepts of auditing; duties, ethics, and legal liabilities; evaluation of internal controls; evidence and tests of transactions by the auditor.

ACC 449 Auditing II (3) Procedures for examination of assets, liabilities and equities of the business enterprise utilizing statistical techniques and generally accepted auditing standards; auditor's report and opinion.

ACC 450 Accounting Theory (3) A critical examination of the concepts underlying accounting practices. The formulation and application of accounting principles. Areas of controversy in contemporary accounting.

Anth 304 Culture And Personality (3) Examination of the way in which Personality is affected by the culture in which the individual is reared. 

Anth 405 Advanced Physical Anthropology (3) Descriptive and analytical techniques and methods applicable to the study of intra and intergroup resemblance's and differences. Survey of pre-human and human variation with emphasis on the evolution of behavior. 

Anth 410 Culture And Human Development (3) The nature of human development as it unfolds as a result of the acculturation process. 

Anth 515 Ethnology (3) Study of ethnological method with emphasis on archeology, ethnohistory and ethnography.

Anth 520 Cross-Cultural Modes Of Thought (3) An examination of the influences of culture on learning, perception, thinking and intelligence.

 Anth 560 History And Theory Of Anthropology (3) Review of the emergence of anthropology as a science and a survey of the principal schools of thought and representative literature.