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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 ALEKS Math test score >=46) or C- or higher in MAT 108 or MAT 140 or MAT 152. Cr. 3.

An internship course in accounting. Prerequisites: sophomore standing, School of Business major, 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; this course counts for general elective credit only. Variable credit, 1-3 credits, 47 internship hours/credit hour. Repeatable up to a total of 3 credits. Pass/Fail.

An examination of the methods and rationale for recording liabilities and equity. The course also examines the statement of cash flows. Emphasis is on the effect of present and potential economic events on the primary financial statements. The course discusses the advantages, limitations, and deficiencies associated with generally accepted principles in connection with presenting decision-useful information. Prerequisites: ACC 301, FIN 320 (C or higher), and junior standing. Cr 3. Majors in the fall 2020 or later catalog are encouraged to complete the pre-bus core with a min. of a C- or higher before taking any 300/400 Business course. See enrollment policy for eligibility or contact the School of Business.

The first internship course in accounting is described in the general School of Business catalog text. Prerequisites: junior standing, 2.5 GPA or higher, and permission of a School of Business advisor and instructor. Enrollment is normally limited to accounting majors or minors who have not completed degree requirements. Majors could use 3 internship credits as part of their 15-credit major as well as 3 internship credits as part of their required 9-credits of SB 300+ elective courses. Students can receive a maximum of 6 internship credits which count toward SB requirements. Other internship credits would be counted as general electives. Majors are limited to a maximum of nine internship credits toward the degree; minors are limited to a maximum of three internship credits. Pass/fail. Cr 3.

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 (or concurrent), and senior standing. Offered both in the fall and spring semesters. Cr 3.Majors in the fall 2020 or later catalog are encouraged to complete the pre-bus core with a min. of a C- or higher before taking any 300/400 Business course. See enrollment policy for eligibility or contact the School of Business.

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. Majors in the fall 2020 or later catalog are encouraged to complete the pre-bus core with a min. of a C- or higher before taking any 300/400 Business course. See enrollment policy for eligibility or contact the School of Business.

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.

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. Cr 3

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, HRD 200, AED 221. May be repeated for credit up to 12 credits. Cr 1-12.

An opportunity for the student who has demonstrated competence in a specific area of study to work independently, with scheduled tutoring from a faculty member of the student's choice. Prerequisites: permission of the instructor and Art Department Chair. Cr 1 to 6.

Heritage and Values of the United States Air Force I, is a survey course designed to introduce students to the United States Air Force and provides an overview of the basic characteristics, missions, and organization of the Air Force. Equivalent to AERO 415 at UNH. Cr 2.

Leading People and Effective Communication I, teaches cadets advanced skills and knowledge in management and leadership. Special emphasis is placed on enhancing leadership skills and communication. Cadets have an opportunity to try out these leadership and management techniques in a supervised environment as juniors and seniors. Equivalent to AERO 671 at UNH. Cr 4.

This course is designed to provide students with the necessary resources to explore career and educational opportunities through the lens of a liberal arts major. Students will learn how professional skills are developed through academic and experiential learning experiences. Students will also be asked to explore and reflect upon their own interests, skills and values to discover how these relate to their future career and educational goals. Some topics to be covered are: informational interviews, networking, resumes, cover letters, LinkedIn and professional communications. Cr 0-1.

Archaeological science presents principals and methods used by modern archaeologists to uncover information about past human life ways. Attention is given to techniques of survey, excavation of archaeological materials; concepts of space and time in archaeology; and detailed analysis of artifacts and organic residues. Issues in world prehistory concerning the development of agriculture, and preservation of the past will be covered. An integral laboratory component each week will focus on data analysis, conservation methods, maritime resource utilization, environmental degradation and sustainability in the Gulf of Maine. Some attention will be given to specific topics such as the archaeology of New England, Caribbean, Japan and Peru and the Isles of Shoals in the Gulf of Maine.

This course combines an ethnographic and archaeological perspective on the culture history and traditional cultures of native North Americans. Emphasis is placed on the relationship of aboriginal native cultures to their environments, and the evolution of complex societies in certain regions of North America. Also included is discussion of the fragmentation of indigenous societies that followed the European invasion of North America. Cr 3.

All over the world women are improving their socioeconomic status, investing in their families, and contributing to community development through involvement in tourism arts and crafts production. We will learn about the historical and contemporary experiences of women from North and South America, Africa, Asia and other international settings. The course will explore themes of cultural heritage, culture change, traditional versus tourist art, gender inequality, empowerment and community development. 3 cr.

This course offers students an overview of the methods of ethnographic observation and analysis, and of the ethical considerations of conducting such research. Students will be required to carry out ethnographic fieldwork, employing appropriate methods of data collection and analysis. Credit will vary depending on the scope of the fieldwork project, as determined by the instructor. Prerequisites: SCA course, or permission of the instructor. Cr 3.

This beginning course in Arabic stresses the acquisition of cultural information and introduces students to the four skills of language learning: listening, reading, speaking, and writing. Offered every fall. Cr 4.

Examination and discussion of the painting, sculpture, and architecture from prehistoric cultures to the late Middle Ages. The course emphasizes the relationship of the visual arts to social, political, religious, and cultural trends, and introduces students to various methods of art-historical interpretation. Corequisite: ENG 102. Preference given candidates for matriculation in the Department of Art, or those with permission of the instructor. Cr 3.

Examination of developments in the visual arts from World War II to the present. Prerequisite: ARH 112. Cr 3.

An opportunity for the student who has demonstrated competence in a specific area of study to work independently with scheduled tutoring from a faculty member of the student's choice. Prerequisites: permission of instructor and Art Department chair. Cr 1-6.

Provides an introduction to the fundamentals of 2-D design and color theory through a series of exercises and applied problems in visual organization. Cr 3.

Introduction to basic skills and approaches to perceptual drawing. This course develops students' visual awareness and understanding of the range of drawing materials and techniques. Students will develop responses to the visual environment employing varied stylistic and technical approaches. Exercises include still life, figure study, portrait, and landscape. This course may include study of the human form. Students should be prepared to work from a nude life model during some class sessions. Cr 3.

An introduction to methods and processes of clay forming, including historical context, modeling, press molding, hand-building, and the potter's wheel. Emphasis on form and texture, with aspects of glaze composition and firing procedures. Prerequisite: ART 141; ART 142; ART 151; ARH 111; ARH 112 or permission of the instructor. Cr 3.

This course will use the visual artist's book as a medium for personal expression. Students will incorporate 2D and 3D skills to create a collection of unique books. A variety of traditional and nontraditional books, arts, and techniques will be used to develop both form and content. Prerequisite: ART 141; ART 142; ART 151; ARH 111; ARH 112 or permission of instructor.

Students will gain a working knowledge of the materials and techniques of painting, its various supports, grounds, and pigments. Work is primarily from observation and will include still life, figure and landscape. Studies will focus on physical properties of color and color mixing, principles and concepts of spatial organization, and pictorial form. Cr 3 Prerequisites: ART 141; ART 142; ART 151; ARH 111; ARH 112 or permission of the instructor

An introduction to fundamental processes of sculptural expression employing additive and subtractive processes. These will include observational modeling, aggregate forming and casting, basic mold-making and carving and studio safety. Students will become acquainted with contemporary and historical approaches through ongoing studio work, process centered projects, demonstrations, critiques, individual and group discussions, and readings. ART 141; ART 142; ART 151; ARH 111; ARH 112 or permission of instructor. Cr 3.

A course on selected topics in studio arts.  May be repeated for credit when topics vary.  Prerequisite:  Two ART 200 level courses and successfully complete the Foundation Portfolio review, or permission of instructor.

Course explores an expanded notion of drawing that engages issues of time, space, process, and emerging media. Students will study contemporary developments and applications of drawing in areas outside of traditional drawing. Prerequisite: ART 251 and successfully complete the Foundation Portfolio review, or permission of instructor. This course may include study of the human form. Students should be prepared to work from a nude life model during some class sessions. Cr 3.

Students will develop a deepening sculptural capacity through projects/readings/discussions and presentation around specific sculptural approaches to issues in contemporary art and society. These will be semester long projects that engage subject matter, content, design and technique. Prerequisite: ART 291, ART 292 and successfully complete the Foundation Portfolio review, or permission of instructor. Cr 3.

An opportunity for the student to do advanced work in the discipline of his/her choice, culminating in a related project. Prerequisites: permission of instructor and Art Department Chair.

Students work in series, research and present information on a ceramic artist, and perform tests and experiments in forming clay, firing kilns, and glazing. Students are expected to fire all kilns, mix glazes, and keep accurate records of their development. ART 431 serves as a BA in Studio Art capstone course. Prerequisite: ART 332.

This course for advanced drawing and painting students encourages individual vision and a committed approach to making art. Thematic projects are developed by each student and the course is devoted to expanding expressive, conceptual, and technical abilities. A reflective writing component will accompany the course. Art 461 serves as a BA in Studio Art capstone course. Prerequisites: ART 352 and ART 361. Cr 3.

Students will work with the instructor to develop photography and/or digital art and design projects based upon their interests and goals. Aesthetic, theoretical, and historical issues related to photography and digital art and design will be discussed. A reflective writing component will accompany the course. ART 471 serves as a BA in Studio Art capstone course. Prerequisites: ART 321 and ART 372 or permission of instructor. Cr 3.

Course builds on the skills and concepts of ART 291, 292 and 393. Student work will emphasize an exploration of personal imagery and processes toward the development of a self-directed studio practice. Students will explore various modalities and mediums centered on individual and agreed-upon themes and problems. ART 491 serves as a BA in Studio Art capstone course. Prerequisites: ART 393.

This is a beginning course in American Sign Language (ASL). It will include extensive study of receptive and expressive use of ASL, as well as an introductory discussion of Deaf culture. Course content covers basic principles in the use of sign, sign vocabulary, and aspects of the grammar of ASL. In addition to class sessions, students will use written materials and other media outside of class. This course has a community interaction requirement of four hours over the semester. Offered fall, spring, and summer. Cr 4.

This is the fifth in a sequence of courses in American Sign Language. This course focuses on advanced expressive skills, including explaining, rephrasing, demonstrating, and persuading. Grammatical principles and functions will be emphasized. Aspects of grammar that will be expanded include classifiers, conditional sentences, rhetorical questions, and relative clauses. Appropriate cultural behaviors and conversational regulators in ASL will continue to be an important part of class. This course has a community interaction requirement of 24 hours over the semester. Prerequisites: grade of B or higher in ASL 202 or ASL 306 or equivalent, and score of 2 or higher on the ASLA or ASLPI. Offered fall. Cr 4.

A descriptive survey of modern astronomy. Topics include theories about the origin and development of the universe, stellar evolution, the solar system, galaxies, observational methods and recent discoveries. Cr 3.

Data Management is the art of acquiring data and preparing it for analysis. This course serves as the entry course for the Business Analytics major at USM and will provide students with hands-on experience extracting, tidying, analyzing data, and communicating results through reports and visualizations. Data management is a core skill for all business analysts that is highly valued by industry. Prerequisite: BUS 241 (C- or higher). Cr. 3. Majors in the fall 2020 or later catalog are encouraged to complete the pre-bus core with a min. of a C- or higher before taking any 300/400 Business course. See enrollment policy for eligibility or contact the School of Business.

Selected groups of marine plants and animals are used to develop an understanding of biological processes and principles that are basic to all forms of life in the sea. Integrated in the course are aspects of taxonomy, evolution, ecology, behavior, and physiology. Intended primarily for students selecting a laboratory science to satisfy the Core curriculum or for those students not intending to take other courses in the biological sciences. Cr 3.