Wintersession 2013 Course Descriptions
ACC3303 Intermediate Accounting I (Formerly AC303A)
The Intermediate Accounting course sequence constitutes the “keystone” of the accounting curriculum for accounting concentrates. The central theme of the Intermediate Accounting course sequence is financial accounting and the generally accepted accounting principles (GAAP) by which it is governed. The objective of the course sequence is to allow the students to develop a sophisticated comprehension of GAAP, the related theory underlying the GAAP and the corresponding practices, procedures and techniques employed in their application. Intermediate Accounting I concentrates on their application to economic resources (assets). Prerequisite: BUS2203.
ACC3304 Intermediate Accounting II (Formerly AC304A)
The second course in the Intermediate Accounting sequence. The central theme of the course is financial accounting and the generally accepted accounting principles (GAAP) by which it is governed. The objective of the course is to allow students to develop a sophisticated comprehension of GAAP, its underlying theories, and corresponding practices, procedures, and techniques employed in their application. Intermediate Accounting II concentrates on student application to sources of economic resources (liabilities and equities). Prerequisite: ACC3303
ACC4412 Accounting Information Systems
This course develops the concept of accounting as a system designed to provide information to support business processes and decisions about the effectiveness of these processes and to control risk. Both manual and automated systems applications of accounting will be considered. Prerequisite: ACC3303 or permission of instructor.
AST1101 Introduction to Astronomy (Formerly AS 103A, AS 104A, AS 105A, AS 106A)
Topics include astronomical observation techniques and instrumentation, stellar evolution, galaxies, modern cosmological theories, the solar system, cosmic origins and the search for extraterrestrial intelligence. Satisfies the math/science distribution requirement.
BIO1027 (Formerly BI 127A) Principles of Biology I 4 cr.
The Unity and Diversity of life: Molecules, Cells, and organisms. An introduction to biological principles at the cellular and molecular level. Central topics include cell structure and function, energy transduction, the flow of genetic information, cellular reproduction, and intracellular and intercellular communication. Laboratory investigations supplement the lecture material and introduce students to the theory and practice of the scientific method and the application of basic techniques in cell and molecular biology. Satisfies the mathematics and science distribution requirement.
BIO1028 (Formerly BI128A) Principles of Biology II 4 cr.
The Unity and Diversity of life: organisms, Ecology and Evolution. An introduction to biological principles centered on organisms, adaptation and evolution. The course will focus on the process of evolution and
the diversity of higher organisms. The course will explore how and why all living organisms must deal
with the transmission of information, with the capture and expenditure of energy, with transport of materials, and with self-regulation. Animal behavior will also be considered. The course will have an integrated lecture and laboratory and will stress the relationships between organismal adaptation, form, function, ecological relationships and evolution. Prerequisites Bio 1027 or consent of instructor. Satisfies the mathematics and science distribution requirement.
