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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.

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.

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 will explore foundational theories, principles, and clinical application of therapeutic modalities. Topics will include: cold therapy, hydrotherapy, therapeutic heat, therapeutic ultrasound, electrotherapy, electromagnetic therapy, spinal traction, pharmacological agents, and compression. In addition, students will educate patients on pharmacological agents administered using phonophoresis and iontophoresis. Cr 3.

Students will understand human resources and job orientation processes by developing professional materials. Strategies to develop, implement and critique programs and organizations, policies and procedures, will be examined through the lenses of ethical, legal and risk management practices. Additionally, basic business administration practices will be covered, such as financial resource management, with an emphasis on concepts of health informatics and quality improvement. Cr 3.