Description: This course is designed to help students appreciate the role of accountants in providing information helpful to decisions of investors, creditors, government regulators, and others, and how that information can be used. Emphasis is on understanding the meaning and value of the balance sheet, income statement, and statement of cash flows. The role of the auditor, internal controls, and ethical issues are examined. The annual report is used to explore how corporations apply accounting principles in presentations to the public. Prerequisites: a minimum of 12 earned credit hours, and MAT 101 with a grade of 'C' or better or have appropriate placement test scores (SAT Math Score >= 570 or Accuplacer QAS >= 263) or C- or higher in MAT 108 or MAT 140D or MAT 152D or C- or higher in MAT 210 or MAT 120 or other approved stats course. (see http://usm.maine.edu/school-of-business/stats for approved courses). Cr 3.

Description: This course will provide students with the opportunity to learn basic concepts and accounting systems involved in the use of managerial accounting information in making planning and control decisions in organizations. Basic concepts include different types of costs (e.g., direct, indirect, fixed, variable, and relevant costs). Basic accounting systems include systems for cost allocation (e.g., job-order costing, activity-based costing), planning (e.g., cost-volume-profit analysis, master budget), and control (e.g., flexible budgets, variance analysis, responsibility accounting, performance measurement). Prerequisites: ACC 110 (C- or higher) and sophomore standing. Cr 3.

Description: This course is a basic introductory survey of cultural anthropology. It examines the differences between cultures as well as cultural universals, and the relationship between social organization, ideology, economics, and political structure in different types of societies. It reviews the various theoretical approaches in cultural anthropology's attempt to explain human behavior, presenting examples from foraging, farming, and contemporary industrial societies through readings and films. Cr 3.

Description: This course describes the methods and theories used by modern archaeologists to uncover information about past human life ways. Attention is given to techniques of survey and excavation of archaeological materials; concepts of space and time in archaeology; and detailed analysis of artifacts and organic residues. Some attention will be given to specific topics such as the archaeology of New England, the Caribbean, and Japan. Cr 3.