2007-2008 Undergraduate Catalog - Kettering University

Course Descriptions / 135
ACCT-210 Financial Accounting 4 0 0 4
Minimum Class Standing: SOI
This first accounting course presents the principles, practices and procedures
used by accountants in processing business data. Units of study include the
elements of the accounting cycle plus accounting for cash, accounts receivable,
plant and equipment, liabilities and corporate ownership. Terms Offered:
Summer, Fall
ACCT-212 Managerial Accounting 4 0 0 4
Prerequisite: ACCT-210
Minimum Class Standing: SOII
This course focuses on the use of financial information in the making of
managerial decisions. Subject areas included here are the development of
manufacturing costs and their control, budgeting, performance analysis, costprofit-volume
analysis, relevant costs, time value of money techniques, and
capital budgeting. Terms Offered: Winter, Spring
ACCT-313 Cost Accounting 4 0 0 4
Prerequisite: ACCT-212
Minimum Class Standing: JR
This course is designed for students who expect to be using cost information.
Units of study include the nature and behavior of production costs, cost cycle,
overhead and overhead rates, absorption costing, cost standards, variance
analysis and reporting for cost control. Emphasis is placed on the nature of
cost concepts and reports as they relate to management objectives. Terms
Offered: Winter, Spring - Odd Years
ACCT-315 Accounting Concepts 4 0 0 4
Prerequisite: NA
Minimum Class Standing: JR
This course provides students with understanding of how accounting data is
developed and used by managers in evaluating the firm's financial
performance, in planning and controlling operations, and in making decisions.
The course is divided into three sections. First, the Financial Accounting
section, discusses how basic financial events are recorded and presented in
the accounting statements. Next, the Cost Accounting section, discusses the
nature and recording of manufacturing costs, development of overhead rates,
job and process costing, budgeting, and control of manufacturing cost. Finally,
the Managerial Accounting section discusses profit volume analysis, relevant
cost analysis, time value of money concepts, and capital budgeting. Terms
Offered: all
ACCT-411 Auditing & Advanced Accounting 4 0 0 4
Prerequisite: ACCT-210
Minimum Class Standing: NA
This two-part course first exposes the student to concepts and standards related
to the audit methodology and to the judgments and decision processes inherent
in audit practice. The second part of the course, taxes, is designed for students
to recognize the important tax consequences attached to many common
business transactions, which result in substantially different tax liabilities
from nearly identical economic events. Terms Offered: Summer, Fall - Odd
Years
ACCT-413 Advanced Cost Accounting 4 0 0 4
Prerequisite: ACCT-210, ACCT-212
Minimum Class Standing: NA
This course is designed for students who expect to be using cost information.
Units of study include the nature and behavior of production costs, cost cycle,
overhead and overhead rates, absorption costing, cost standards, variance
analysis and reporting for cost control. Emphasis is placed on the nature of
cost concepts and reports as they relate to management objectives. Terms
Offered: Winter, Spring - Even Years
ART-305 Art: Styles and Aesthetics 4 0 0 4
Prerequisites: COMM-101, HUMN-201, SSCI-201
Minimum Class Standing: NA
A presentation of art emphasizing significant periods of stylistic and aesthetic
developments in human creative experience. Particular topics, periods and
styles may vary from term to term. Terms Offered: All
BIOL-141 General Biology 3 1 0 3
Prerequisite: NA
Corequisite: BIOL-142
Minimum Class Standing: FRI
This course serves as a general biology course. It will cover topics including
basic biochemistry, cells, cell division, classification of organisms,
populations, communities, and biomes. The life cycles and biology of singlecell
and multicellular organisms will also be covered. Terms Offered: Summer,
Fall
BIOL-142 General Biology Lab 0 0 2 1
Prerequisite: NA
Corequisite: BIOL-141
Minimum Class Standing: FRI
This course serves as a general biology laboratory. It will provide hands-on
experience with areas of basic biology including basic biochemistry, cells,
cell division, classification of organisms, populations, communities, biomes,
and single-cell and multicellular organisms. Terms Offered: Summer, Fall
BIOL-241 Human Biology 3 1 0 3
Prerequisites: CHEM-135/136 or CHEM-137/138
Corequisite: BIOL-242
Minimum Class Standing: FRII
This course serves as the second general biology course and focuses on
humans. It will cover topics including basic biochemistry, cells, cell division,
the organization and regulation of biological systems, human genetics and
chromosomal inheritance, biotechnology, and various human organ systems.
Terms Offered: Winter, Spring
BIOL-242 Human Biology Lab 0 0 2 1
Prerequisites: CHEM-135/136 or CHEM-137/138
Corequisite: BIOL-241
Minimum Class Standing: FRII
This course serves as the second general biology laboratory. It will cover
topics including basic biochemistry, cells, cell division, the organization and
regulation of biological systems, human genetics and chromosomal
inheritance, biotechnology, and various human organ systems. Terms Offered:
Winter, Spring
BIOL-341 Anatomy & Physiology 4 0 0 4
Prerequisite: BIOL 241/242 or MECH-350, or Permission of Instructor
Minimum Class Standing: SO/JR
This course serves as an introduction to Human Anatomy and Physiology, It
will cover topics including the organization and regulation of biological
tissues, organs and organ systems as well as human development. Terms
Offered: Summer, Fall
BUSN-104 Introduction to Business 4 0 0 4
Prerequisite: NA
Minimum Class Standing: FR
This course is designed for students who desire an introduction to the business
world. Units of study include the dynamic nature of business, economics,
ethics and social responsibility, the legal and regulatory environment of
business, managing information technology, managing the business enterprise,
human resource management, marketing, accounting and financial statements,
finance and international business. Terms Offered: Summer, Fall
BUSN-451 International Business 4 0 0 4
Prerequisite: NA
Minimum Class Standing: SRI
This course provides an overview of the expanding role of international
business in the world marketplace. Emphasis is placed on exploring the
complex differences between domestic and international management. These
differences and issues are examined within the context of the global business
environment, the national business environment, managing an international
business, and managing the operations of an international firm. Terms Offered:
Summer, Fall