Undergraduate Catalog 2010-2011 - SNHU Academic Archive ...

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Southern New Hampshire University 110 Course Descriptions The following undergraduate courses are listed in alphabetical order by the university’s course listing prefix. ACC Accounting ADV Advertising ATH Anthropology BUS Business Administration COM Communication DEV Child Development ECO Economics EDU Education ENG English ENV Environmental Studies ESL English as a Second Language FAS Fine Arts FIN Finance FMK Fashion Merchandising GAM Game Development GEO Geography GRA Graphic Design and Media Arts GST Gender Studies HIS History HON Honors HOS Hospitality Business INT International Business IT Information Technology JUS Justice Studies LAR Language (Arabic) LFR Language (French) LIT Literature LMN Language (Mandarin) LSP Language (Spanish) LSS Life Strategies Seminar MAT Mathematics MKT Marketing OL Organizational Leadership PHL Philosophy POL Political Science PSY Psychology QSO Quantitative Studies and Operations Management RES Resident Life SCI Science SCS Social Science <strong>SNHU</strong> First Year Seminar: Scholarship for Success SOC Sociology SPED Special Education SPT Sport Management TCI Culinary Humanities and Social Sciences Courses at the 100- and 200-levels are appropriate for freshman and sophomore level students; 300- and 400-level courses are appropriate for junior- and senior-level students. Literature Electives Only courses with the course prefix LIT may be used as literature electives. Special Topics Courses Special topics courses may be offered on a one-time basis in any discipline during any semester or session. Special topics courses will be numbered 470 with the course listing prefix. Example: ACC 470. Global Marker Courses Ever greater international interaction as a result of communication technology, travel, and media coverage requires successful individuals to be familiar with international issues. International education is thus part of the curriculum of Southern New Hampshire University. We expect every graduate of <strong>SNHU</strong> to gain an awareness of other cultures and the global environment, either by studying abroad, or by taking at least two courses with global markers. Global marker courses focus on such topics as: the inter-connectedness of different regions and cultures; specific characteristics of nonwestern regions and cultures; skills of particular use in international business and travel; and the history, politics and geography of the world. ACC 312 International Managerial Accounting ATH 111 Introduction to Cultural Anthropology COM 222 An Introduction to Film History COM 320 Exploring World Cultures Through Mass Media ECO 322 International Economics ECO 327 Economic Development ECO 360 The Rise of Modern Asia ENV 219 Environmental Issues FAS 390 Non-Western Art FIN 336 Multinational Corporate Finance GEO 200 World Geography HIS 301 World History and Cultures HIS 379 History of the Middle East and Islam HIS 390 World Religion: Ritual and Belief HOS 220 Geography of Global Cultures HOS 424 Service, Merchandising and Management of Wines INT 113 Introduction to International Business INT 315 International Management INT 316 Cultural and Political Environments of International Business INT 410 International Entrepreneurship INT 421 Global Financial System JUS 305 International Criminal Justice LAR 111 Elementary Arabic Language and Culture I LAR 112 Elementary Arabic Language and Culture II LIT 201 World Literature: Foundations of Culture LIT 345 Postcolonial Encounters LMN 111 Elementary Mandarin Language and Culture I LMN 112 Elementary Mandarin Language and Culture II OL 326 Social Environment of Business PHL 230 Religions of the World PHL 246 Understanding Non-Western Philosophy
Course Descriptions POL 203 Development and Underdevelopment POL 211 International Relations SCI 219 Environmental Issues SPT 425 Sport Licensing & Strategic Alliances SPT 465 Global Sport Business Accounting ACC 201 Financial Accounting (3 credits) Financial Accounting establishes the rules and regulations for preparing accounting information used by internal and external sources to evaluate the financial health of an organization. This course will develop the student’s ability to interpret financial accounting information, to communicate this information and to understand the accounting system that produces this information. ACC 202 Managerial Accounting (3 credits) Managerial Accounting will explore the financial impact of alternative business decisions and the financial benefits of new business practices. After completing this course, the student will understand how accounting and other productivity information can be used to assess the past and improve the future performance of a business by giving managers essential information they need to make more informed decisions. Prerequisite: ACC 201. ACC 207 Cost Accounting (3 credits) This course examines the accounting concepts and practices used in the recording, classifying and reporting of cost data. An analysis is made of the behavior of costs and their use to management in the planning and control process. Budgeting, standard cost, job order and process are examined, along with special problems in cost accounting. Prerequisite: ACC 202. ACC 307 Intermediate Accounting I (3 credits) This is the first of three courses in intermediate accounting. These courses are designed to extend a student’s knowledge of financial accounting practices. The first course focuses on understanding the theoretical framework that provides the foundations for the development of various accounting standards, regulations and practices. This course reviews the accounting cycle, including adjusting, correcting, reversing, and closing entries. Students will learn how to prepare accurate and complex financial statements including required disclosures that must accompany an organization’s income statement, balance sheet and statement of cash flows; and how time value of money impacts the recording of various transactions. The course concludes with a presentation of techniques to analyze income measurement and profitability analysis. Prerequisite: ACC 202. ACC 308 Intermediate Accounting II (3 credits) This is the second of three courses in intermediate accounting. These courses are designed to extend a student’s knowledge of financial accounting practices. The second course focuses on an improved understanding of a company’s assets and begins a discussion of liabilities. Students will study the recording and disclosure requirements for cash and receivables, inventories, long-lived operational assets and investments, which also serve as financial instruments for an organization. The course concludes with a presentation of recording and disclosure requirements for current and long-term liabilities. Integrated within this course will be exposure to CPA simulation questions and the use of the FARS database for conducting accounting research. Prerequisite: ACC 307. ACC 309 Intermediate Accounting III (3 credits) This is the last of three courses in intermediate accounting. These courses are designed to extend a student’s knowledge of financial accounting practices. Students will study the reporting and disclosure requirements for more complex accounting topics that would include income taxes and pensions, shareholders’ equity, share-based compensation and various earnings per share (EPS) computations. Other financial reporting issues discussed include accounting changes and error corrections as well as SEC reporting and partnership accounting. Integrated within this course will be exposure to CPA simulation questions and the use of the FARS database for conducting accounting research. Prerequisite: ACC 308. ACC 312 International Managerial Accounting (3 credits) The study of foreign currencies and exchange risk management, global organization and control, planning and performance evaluation in multinational enterprises, multi-national taxation, global financial statement analysis, and transparency and disclosure in global environment to gain an appreciation and understanding of international managerial accounting. The above studies will relate to international accounting and reporting considerations, standards, and responsibilities. Global Marker. Prerequisite: ACC 202. ACC 315 Accounting Systems Applications (3 credits) This course introduces the student to various commercial accounting software application programs. The student will have hands-on experience with actual computer preparation of accounting transactions using accounting software in general ledger, financial statement preparation, accounts receivable, accounts payable, cost control and allocation and budgeting. It is assumed that students have a basic working knowledge of personal computers. Programming knowledge is not necessary. Prerequisites: ACC 202 and IT 100. ACC 322 Government and Non-Profit Accounting (3 credits) This course covers the accounting principles and procedures applicable to governmental and nonprofit institutions. Terminology, theory, and current practices are integrated to give students a working knowledge of this comparatively new area in the field of accounting. Prerequisites: ACC 307. ACC 330 Federal Taxation I (3 credits) A detailed presentation is made of the theory and practice applicable to the preparation of federal income tax returns for individuals. Prerequisite: ACC 202. 111
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Welcome to Southern New Hampshire U
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Table of Contents SNHU Computing Re
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The University Southern New Hampshi
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The University M.S. Community Menta
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Admission Transfer Admission An app
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Tuition and Expenses A student whos
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Special Academic Programs Special A
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Special Academic Programs All stude
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Academic Programs it is open to stu
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Academic Programs Minor in Creative
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Academic Programs INT/FIN 336 INT/M
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Academic Programs COM 452 Public Re
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College of Online and Continuing Ed
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University Directory University Dir
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University Directory Michele Goldsm
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University Directory Greg Randolph
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University Directory Nitya Dhakar A
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University Directory Honorary Degre
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University Directory Southern New H
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Index Bachelor of Science in Sport
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