Course Catalog 2008-2009 - Concordia University

15.00 Course Descriptions - Undergraduate15.01 Course Numbering System1. The first digit shows the level at which a course is ordinarily taught.a. "1" level courses are open to first-term freshmen.b. "2" level courses are open to freshmen, but typically have a college-level prerequisite.c. "3" level courses are upper level courses (junior/senior).d. "4" level courses are typically terminal courses within a major.2. The second digit in the course number shows the academic hours of credit the course carries.3. The remaining two numbers indicate a sequence within the discipline.4. The numbers following the course title designate the numbers of lecture/lab hours the course requires each week.15.02 Independent Study__ 3399 Independent StudyAn individual tutorial emphasizing close reading and discussion of literature in an area of the student's interest.Prerequisites: A 2.75 cumulative GPA and a 3.25 average GPA in either: twelve academic hours of course work in thechosen discipline, including six upper-level-hours, or at least 12 academic hours of course work in the student's major,including six upper-level hours; consent of instructor, Director of the Major and Dean of the College.15.03 National/International Study___ 3X98 National/International Studies: Study of ______ Allows students to experience other cultures first-handthrough travel. Experiences are arranged carefully prior to, during and following the trip to enhance student learning.Course may be offered on a Pass/Fail basis and with variable credit from one to three academic hours. Course may berepeated with varied topics.15.04 Course Descriptions by Discipline15.04.01 AccountingACC 2301 Fundamentals of Financial Accounting 3,0The accounting cycle, financial statements, accountinganalysis, assets, liabilities, capital, analysis of financialstatements, consolidated financial statements andaccounting principles.ACC 2302 Fund. of Managerial Accounting 3,0Management accounting and accounting informationfor making production decisions. Prerequisite: ACC2301ACC 3301 Intermediate Accounting I 3,0Provides in-depth knowledge of basic accountingprinciples and procedures including analysis oftraditional accounting statements to discernorganizational strengths and weaknesses. Prerequisite:ACC 2302.ACC 3302 Intermediate Accounting II 3,0A continuation of ACC 3301. Prerequisite: ACC 3301.ACC 3320 Fundamentals of Taxation 3,0Introduction to the role of taxes in contemporarysociety and their impact on individuals and businessentities with emphasis on Federal income taxation.Prerequisite: ACC 2302ACC 3321 Corporate, Partnership, Estate and GiftTaxation 3,0Introduction to advanced taxation includingcorporations and shareholders, international taxation,S corporations, estate, gift, trusts, beneficiaries, andfamily tax planning. Prerequisite: ACC 3320.ACC 3330 Gov. and Institutional Accounting 3,0Budgeting, accounting, auditing, and financialreporting principles and practices for government andnon-profit entities. Prerequisite: ACC 2302.ACC 3340 Financial Statement Analysis 3,0A comprehensive analysis of financial statements asan aid to decision making. Prerequisites: ACC 2302.ACC 3350 Management Control Systems 3,0Provides the mature BusinessManagement/Accounting student an extensive view ofthe role the Controller plays in today's organization.Students will develop insight into the Controller'sunique responsibility as the communications linkbetween operations and top management. Prerequisite:ACC 2302. Completion of ACC 3360 is helpful.ACC 3360 Cost Accounting 3,0The origination, processing, reporting, and use inbusiness operations of accounting information formanagement purposes. Also integrates topics in cost2008-2009 Catalog Page 98