(F) An introduction to accounting concepts and principles with emphasis on preparations and reporting of financial information. (Accounting and Business majors should take this course before ACTG 271).
(F) Concepts of cost and methods in developing information for use by management in decision making process. The course is an analysis of costing from products, projects, and management control. Prerequisite: ACTG 271, 272.
(F) Accounting topics include the income statement, balance sheet and change in owners' equity statements. Cash, receivables, inventories, plant, investments and intangible assets are also covered. Prerequisites: ACTG 271 & 272.
(S) Continuation of Accounting 371 covering current liabilities, contingent liabilities, long-term liabilities, accounting for income taxes, and owners' equity. State of Change in Financial Position, financial statement analysis and the impact of changing prices are also covered. Prerequisites: ACTG 271 & 272.
(F) This is a comprehensive course that focuses on the international forces and constraints on the financial function of the multinational entity and is organized to provide a background in the international environment. Focus is on comparative accounting, reporting and disclosure, international accounting harmonization, planning and control, risk management, and taxation. Emphasis on current issues will provide the student with a familiarity of emerging issues in international accounting and taxation and in the international financial system. Prerequisites: ACTG 271 & 272, BUAD 351. Even years only.
(S) This course is a fundamental study of the federal income tax structure with emphasis upon the taxation of individuals. Included is an introduction to taxation of corporations and partnership as well as administrative procedures and research. This course is relevant for any student in any major.
(on demand) This course covers the historical background of current accounting theory, its relationship to accounting standard setting, and its application to contemporary accounting issues. Discussions will include current accounting literature, including publications of the American Institute of Certified Public Accountants (AICPA), the Financial Accounting Standards Board (FASB), and the Securities and Exchange Commission (SEC). Prerequisites: ACTG 271 & 272.
(on demand) This course studies the principles and problems of accounting system design and installation, organization for accounting control, internal control procedures, and internal reports. Prerequisites: ACTG 272.
(S) This course serves as a capstone course for Accounting majors. Topics covered nclude discussion of the ethics and liability of the verification, analysis, interpretation of accounting records, issuance of audit reports and other reports by CPAs. Prerequisite: ACTG 372, BUAD 351. This course must be taken at Union College. Students must earn a grade of "C" or higher in this course.
(on demand) Supervised practical field experience at approved business site is combined with an academic component to strenghten the student's theoretical background. To be considered for a placement the student has attained Junior or Senior status with 15 hours of Union College Department of Business courses completed and a Department of Business GPA of 3.0, and approval of Department Chair. Students may earn up to a maximum of 6 credit hours for successful performance. Course will be taken on a credit/fail basis only.
(on demand) This is an advanced course of selected topics of interest in the field of Accounting. Titles may include Accounting Ethics, Advanced Taxes, and other current topics. Prerequisites: Business Department major/minor with Junior or Senior standing and 21 credit hours in business courses or permission of the instructor.
(F) A survey of the archaeological and biological history of mankind as it relates to the development of man and his culture, with comparisons drawn between the cultures of primitive people and Western Civilizations.
(on demand) The historical development of North American Indian technology, and the cross-cultural study of four diverse Indian cultures at the time of White contact, will be the main focus of this course. Economics, ecology, technology, role relations, medicine, politics and conflict will be the focus of study in each culture.
(on demand) This course will focus on the diversity of human life in the present and the past. It will delve into such topics as humanity as a biological organism, and the behavioral and social life of primates and human ancestors. This course will consider ethnographic, physiological and archaeological evidence.
Beginning with the landmark contributions of Cratis Williams, this course will introduce students to the theories, methods, and understandings of Appalachian experiences. A broadly interdisciplinary course, it will incorporate the contributions of sociologists, anthropologists, historians, cultural geographers, psychologists, folklorists, and others.
(on demand) This course has as its major objective the encouragement of critical thinking and practical experience with respect to the concepts of citizenship and social responsibility. To achieve this objective the course will examine Service-Learning from historical and contemporary perspectives, and provide students with a guided community-based learning experience.
(S) An introduction to wilderness in Appalachia as seen from ecological, social, political, and economic perspectives. Lectures, class discussion, readings, and writing assignments will lead up to, reflect upon, and complement a sustained and intensive wilderness field experience, which will occur during the spring break. Prerequisites: Permission of instructor. This course may not be taken concurrently with APST 103.