2009-2010 - Bowie State University

ACCT:
ACCOUNTING COURSE DESCRIPTIONS
ACCT 211 PRINCIPALS OF ACCOUNTING I (Fall, Spring, Summer) 3 CREDITS
Prerequisite(s): BUAD 100, BUAD 101; MGMT 101. This course focuses on accounting principles, conventions, and concepts underlying financial
reporting. Emphasis is placed on the accumulation of financial data, the processes of organizing it for presentation, and its use by managers for
decision‐making.
ACCT 212 PRINCIPALS OF ACCOUNTING II (Fall, Spring, Summer) 3 CREDITS
Prerequisite(s): BUAD 100, BUAD 101; MGMT 101. This course focuses on accounting principles, conventions, and concepts underlying financial
reporting. Emphasis is placed on the accumulation of financial data, the processes of organizing it for presentation, and its use by managers for
decision‐making.
ACCT 311 INTER ACCOUNTING I (Fall, Spring) 3 CREDITS
Prerequisite(s): ACCT 211, 212. These courses are a comprehensive study of the current accounting theories supporting the generally accepted
accounting principles. The focus will be on problem solutions relating to the classification and evaluation of all accounts associated with the
various types of accounting systems and their proper inclusion in the published financial statements, including a review and an understanding
of all pronouncements, concepts, and principles relating to the accounting process.
ACCT 312 INTER ACCOUNTING II (Fall, Spring) 3 CREDITS
Prerequisite(s): ACCT 311. These courses are a comprehensive study of the current accounting theories supporting the generally accepted
accounting principles. The focus will be on problem solutions relating to the classification and evaluation of all accounts associated with the
various types of accounting systems and their proper inclusion in the published financial statements, including a review and an understanding
of all pronouncements, concepts, and principles relating to the accounting process.
ACCT 313 COST ACCOUNTING (Fall, Spring, Summer) 3 CREDITS
Prerequisite(s): ACCT 212. This course is a study of the fundamental procedure of cost accounting, including cost definition, classification, and
allocation, as related specifically to inventory valuation considerations associated with job order costing and processing costing, as well as such
related areas as joint‐product and by‐product costing and the treatment of waste and spoilage.
ACCT 315 INCOME TAX ACCOUNTING (Fall, Spring, Summer) 3 CREDITS
Prerequisite(s): ACCT 212. This course is a study of the important provisions of the federal tax laws, using illustrations, selected problems, and
the preparation of returns.
ACCT 316 CORP & PARTNERSHIP ACCT (Fall, Spring) 3 CREDITS
Prerequisite(s): ACCT 212. This course focuses on those special tax provisions which are unique to corporations and partnerships. Also
included are evaluations of potential tax consequences associated with managerial decisions.
ACCT 411 ADVANCED ACCOUNTING I ( Fall) 3 CREDITS
Prerequisite(s): ACCT 311 and ACCT 411. These courses emphasizes advanced accounting theory applied to specialized problems in
partnerships, ventures, consignments, installment sales, insurance reports; the application of mathematics to accounting problems; home,
office, and branch accounting; parent and subsidiary accounting; and foreign exchange.
ACCT 412 ADVANCED ACCOUNTING II (Fall, Spring) 3 CREDITS
Prerequisite(s): ACCT 311 and ACCT 411. These courses emphasizes advanced accounting theory applied to specialized problems in
partnerships, ventures, consignments, installment sales, insurance reports; the application of mathematics to accounting problems; home,
office, and branch accounting; parent and subsidiary accounting; and foreign exchange.
ACCT 413 GVT & INSTITUTIONAL ACCT (Fall, Spring) 3 CREDITS
Prerequisite(s): ACCT 311. This course emphasizes the concept and use of funds in accounting for nonprofit institutions. The basis of
accounting for municipal and other governmental units, with emphasis on fund accounts, and the related budgetary and encumbrance
procedures, also will be discussed.
ACCT 416 MANAGERIAL ACCOUNTING (Spring, Summer) 3 CREDITS
Prerequisite(s): ACCT 212. This course is a study of the cost relationships associated with a broad range of managerial decisionmaking.
Concepts included relate to break‐even contribution margin (direct US absorption accounting, variance analysis budgeting, including
capital budgeting considerations, relevant costs, inventory planning and control, transfer costing) and linear programming techniques.
ACCT 417 ACCOUNTING SYSTEMS (Fall, Spring) 3 CREDITS
Prerequisite(s): ACCT 311 and BUIS 260. This course explores systems fundamentals relating to the design requirements to accommodate the
flow of accounting information associated with an economic transaction. Consideration is given to such accounting fundamentals as internal
controls and adequacy of information needed to complete the requirements of validation, recognition, valuation, and matching. Attention is
also given to the part played by the accounting system as an integral part of the management information system.
ACCT 418 AUDITING (Spring, Summer) 3 CREDITS
Prerequisite(s): ACCT 311. This course emphasizes factors involved in the design and installation of accounting systems: the organization,
volume and types of transactions, charts of accounts, accounting manuals, the reporting system, techniques of report writing will be
discussed.
ANTH: ANTHROPOLOGY COURSE DESCRIPTIONS
ANTH 102 INTRODUCTION TO ANTHROPOLOGY (Fall, Spring)
3 CREDITS
This course is a study of human evolution, racial origins, fossil man, prehistoric cultures, problems of race, nationality, language, and growth
and spread of religion and culture.
ANTH 301 PEOPLES AND CULTURES OF AFRICA (Fall Only)
3 CREDITS
This course is a study of Africa, including its ethnic and tribal divisions and its cultural behavior, with attention given to the similarities and
differences in structure and function of cultural elements.
ANTH 302 PEOPLES OF THE WORLD (Spring Only)
3 CREDITS
This course is a cross‐cultural description and analysis of cultural and social institutions. The cultures of a representative number of groups will
be studied in terms of their implications for present‐day society. Biological and cultural facts about living races are reviewed and analyzed.
ANTH 304 LANGUAGE AND CULTURE (Periodically)
3 CREDITS
Prerequisite: Upper Division Status. This course is a study of language, its nature, its structure, and its cultural setting as a system of human
communication and interaction through which man understands man and develops a view of the world.
Bowie State University 333