Description: This course is designed to explore how cost management systems can be used to support competitive strategy in global markets. This is accomplished by providing an understanding of the underlying and fundamental concepts in cost accounting. The theory of Cost Accounting is applied through homework assignments and class discussions. Prerequisites: ACC 211 (C- or higher) and junior standing. Spring only. Cr 3. Non School of Business students, please see enrollment policy for eligibility (usm.maine.edu/school-of-business/faqs).

Description: This course examines the public accounting profession, auditing standards, and professional ethics. The course explores the process by which an auditor forms an opinion as to the "fairness of presentation" of financial statements, giving an overview of audit evidence and audit evidence accumulation methodology. The course exposes students both to the demand for and supply of the profession's flagship service, financial statement audits, and to the nature of the value-added assurance and attestation services decision makers demand in the information age. The course illustrates with real companies, links class discussion and assignments to student skills, and encourages unstructured problem solving. This course provides an opportunity for students to study auditing concepts and theory at an advanced level by examining a number of issues, with extensive reading from the auditing research literature, in addition to the textbook material. Prerequisites: ACC 302 (or concurrent), ACC 329, and senior standing. Fall only. Cr 3. Non School of Business students please see enrollment policy for eligibility (usm.maine.edu/school-of-business/faqs).

Description: An analysis of the environment and characteristics of government and nonprofit organizations, with an in-depth study of the basic concepts and standards of financial reporting for such entities. Financial management and accountability considerations specific to government and nonprofit organizations are emphasized. Prerequisites: ACC 301 and junior standing. Limited offerings. Cr 3. Non School of Business students please see enrollment policy for eligibility (usm.maine.edu/school-of-business/faqs).

Description: Selected topics in the various areas of accounting, auditing, and income taxes may be studied and researched on an independent basis. Enrollment is normally limited to accounting and finance degree candidates. Prerequisites: permission of instructor and program chair and senior standing. Cr 1-3.

Description: Prerequisites vary by topic. Cr 1-3.

Description: This on-campus teaching practicum examines the relationship between art education theory and practice. All AED students (both the k-12 certification and community arts program) are required to successfully complete a minimum of two semesters of Art Lab prior to their capstone. This course is available each semester and summers. May be repeated for credit. Prerequisites: EYE, HRD 200, Cr 1-3.

Description: This course focuses on integrating art-based teaching and learning across the p-12 curriculum. It will give insight to comprehending a visual language in both students and teachers, by using developmentally appropriate art practices, which foster creative connections and studio habits of mind. This course requires arts-based field experiences to be arranged during the semester. Prerequisite: EYE course. Cr 3

Description: History and philosophy of art education, theories of child art, relationship of goals to art education strategies, development of a workable set of beliefs about art education through readings, writings, discussion, observation. All AED students (k - 12 certification and community arts) are required to successfully complete a minimum of 2 semesters of art lab prior to their capstone. AED 222 should be taken concurrently with AED 321. Intended for the art education major. 3 cr Prerequisites: AED 221, minimum 1 credit of AED 222, and art foundation. Cr 3.

Description: This class requires a supervised student teaching experience carried out in an off-campus field setting. AED 324 is a two-semester supervised student teaching experience in applying knowledge and skills to the practice of teaching. A student teacher is assigned to a mentor teacher and classroom at an elementary, middle, and high school. The student teacher is under the direct supervision of a mentor teacher and a university supervisor. Semester One is a part-time classroom placement completed in conjunction with teaching methods courses. Semester Two is a full-time classroom placement. Prerequisites: For students matriculated in the USM art education program. Students must complete AED 221, 222 and 321 before registering for AED 324: student teaching. Cr 1-12.

Description: Students work in areas that pertain to community-based arts education and that are related to their individual career aspirations. Internship sites include: galleries, public and private art organizations, museums, nonprofit organizations, and cultural institutions. Prerequisites: Junior status or above, EYE, HRD 200, AED 221, or permission of the Art Department Chair and Art Education faculty. May be repeated for credit up to 12 credits. Cr 1-12.