Description: This is the second internship course in accounting. Prerequisites: 2.5 GPA or higher, and permission of a School of Business advisor and instructor. Enrollment is normally limited to accounting majors who have not completed degree requirements. Majors are limited to a maximum of nine internship credits toward the degree. Credits from this course count as general electives only. Pass/fail. Cr 3.

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. Offered both in the fall and spring semesters. Cr 3. Non School of Business students please see enrollment policy for eligibility.

Description: This course provides a conceptual understanding of the federal tax system, and its impact on individuals, corporations, and partnerships. The primary emphasis is on fundamental income tax concepts and principles, with an overview of other taxes. Detailed technical coverage and return preparation are minimized. The economic, political, social, and judicial reasoning underlying tax provisions are explored. Tax issues and changes under current consideration at the national, state, local and international levels are discussed. Basic research skills and methodology are introduced. Prerequisites: ACC 110 (C- or higher) and junior standing. Fall only. Cr 3. Non School of Business students please see enrollment policy for eligibility.

Description: This course examines the subject of fraud from both management and accounting perspectives. Utilizing a variety of techniques including text, lecture, case studies, guest speakers, and occasional videos, the course seeks to familiarize students with the conditions that facilitate fraud; the profile of the fraud perpetrator; common types of fraud; and methods of prevention, detection, and resolution. Numerous historical cases of fraud are examined. Students are brought to appreciate the prevalence of fraud in current society as well as the almost innumerable ways in which it can be committed. Students entering the business world are provided a perspective for understanding. Prerequisites: ACC 110 (C- or higher) and junior standing. Limited offerings. Cr 3. Non School of Business students please see enrollment policy for eligibility.

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: Prerequisites vary by topic. Cr 1-3.

Description: An introduction to art education theories and processes through readings, writings, discussion, and observation. The examination of the relationship between art-making and learning is relevant to prospective art and classroom teachers. 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 221. Prerequisites: Completed Foundation Courses and Approved Portfolio. Cr 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: HRD 200, Cr 1-3.