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Intended to be the first accounting course for students who have not taken high school accounting or have no accounting experience. Course Types ACT 1. Personal Accounting and Finance 3Overview of practical business procedures, covering banking procedures ATM, statements, investment matters, budgeting, insurance, payroll and associated taxes, interest, marketing and other economic issues, and other areas important to economic survival in a highly sophisticated business environment. Course Types ACT 1. Financial Accounting I 4Prerequisites ACT 1. Introduction to financial accounting, through the theory and logic underlying accounting procedures as well as the measurement and presentation of financial data. Brief review of the basic accounting cycle. Development of fundamental concepts in determination of income and presentation of financial position of business firms. Exposure to partnership accounting as well as coverage of corporation accounting including stocks, stockholder equity transactions, and bonds. Introduction to international accounting as well as statement of cash flows. Course Types ACT 1. Bs En 12056-2 on this page. Computerized Accounting I 3Prerequisites ACT 1. ACT 1. 10 or successful completion of high school accounting or departmental approval. Exposure to some of the most popular accounting software used in the marketplace by small and medium sized businesses. Computer application packages include Quickbooks, Peachtree, and Microsoft Excel. For students continuing their accounting business education or who want more knowledge in computerized accounting applications. Course Types ACT 1. Managerial Accounting 3Prerequisites ACT 1. Introduction to relevant costs for decision making, controlling, contribution approach to decision making, and absorption costing versus direct costing effect on income. Coverage of segment profitability, budgeting, capital projects, selection and subsequent evaluation, cost volume and allocation involving joint costs decentralization, and performance measurement and transfer pricing. Emphasis on performance standards, activity based costing, variance analysis, and responsibility accounting. Course Types ACT 1. Accounting Internship 1 3 hrsPrerequisites Requires prior approval of department chair or dean. Students placed in a position or in business to gain practical experience and learn specific operational technologies. Course Types ACT 2. Intermediate Accounting I 3Prerequisites ACT 1. ACT 1. 30. Accounting theory and practice related to the acquisition, use and disposal of fixed and intangible assets. Recognition and measurement of current assets including cash and inventories are covered. Includes comprehensive study of financial statements. Spring. Course Types ACT 2. Intermediate Accounting II 3Prerequisites ACT 2. Continuation of accounting theory. Examination of traditional plant assets, long term liabilities, stockholders equity and current subjects of controversy. Emphasis on income taxes, leases, inflation accounting, cash flow statements, pension accounting, determination of earnings per share and investments. Course Types ACT 2. Individual Income Tax Accounting 3Prerequisites ACT 1. Fundamentals of federal income taxation with emphasis on individuals. Topics include determination of income, exclusions, exemptions, personal and business deductions, credits, accounting methods, and capital gains and losses. Fall. Course Types ACT 2. Cost Accounting 3Prerequisites ACT 1. ACT 1. 30. Focus on accountant as information gatherer and interpreter. Includes fundamental elements of production costs, budgeting, standard costs, and analysis of variances relate to interpretation and control of production costs, costing of spoilage, waste and scrap, and activity based costing. Course Types Anthropology. ANT 1. 02   Introduction to Cultural Anthropology 3Study of diverse human cultures. Introduction of basic concepts and techniques practiced by cultural anthropologists. Topics include language, kinship, gender, economics, politics, ecology, and religion. Discussion of problems resulting when traditional societies confront industrial societies or industrialization. Course Types ANT 1. Introduction to Archaeology 3Introduction to archaeology, with emphasis on scientific methods and procedures, tools, and techniques used by archaeologists to recover information about the past from the material remains. Course Types ANT 1. Introduction to Biological Anthropology 3Survey of common topics, including human evolutionary fossil record, modern physical variations such as race, forensics, and primate behavior and evolution. Course Types ANT 1. World Archaeology 3Examines archaeological discoveries from prehistoric cultures and ancient civilizations of Africa, Asia, Europe, the Americas, and Oceania. Exploration of human achievements from earliest human ancestors to the present to develop understanding of human condition and foundations of modern world. Course Types ANT 1. Archaeology of Religion 3Study of what archaeology reveals about early religions beyond the information contained in historical texts. Material evidence provides different perspectives on the development, practice, and spread of religions around the world. Focus is on ancient Near East Judaism, Christianity, and Islam. Course Types ANT 1. Introduction to Egyptology 3Introduction to history, geography, society, and culture of Ancient Egypt. Special emphasis on archaeological remains. A look at how ancient Egypt foundation for the modern world has been studied and portrayed. Course Types ANT 1. The Archaeology of Mythology 3Investigate what archaeology can add to the study of mythology and of the cultures that created these stories. Topics include both prehistoric and historic time periods from around the world, with a special emphasis on Classical Greece and Rome. Course Types ANT 2. Field School in Archaeology 3 6 hrsExploration of practical methods of archaeological survey and excavation needed to learn about past civilizations and cultures. Students will participate in a dig or survey project in St. Charles County or at a location such as New Mexico or Madagascar. Course Types ANT 2. Current Debates in Anthropology 3Focuses on contemporary debates in anthropology such as Did Neanderthals interbreed with modern humans Is ethnic conflict inevitable from all four subdisciplines of the field. Special emphasis and discussion of current issues in cultural anthropology. Course Types ANT 2. Middle East People and Cultures 3Survey of the cultural similarities and differences among the peoples of the Near and Middle East, including historical, ethnological, and contemporary relationships. Course Types ANT 2. People and Cultures of Africa 3General anthropological survey of African cultures and civilizations, past and present, throughout the continent. Course Types ANT 2.

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