USF TELEPHONE DIRECTORY - University of Sioux Falls

Accounting (ACC)
ACC 225 Principles of Financial Accounting Accounting is the
language of business. This course concentrates on basic accounting
concepts beginning with the accounting equation and includes the
development and analysis of financial statements. The emphasis is
on the use of financial information for decision-making purposes. (3
s.h.)
ACC 226 Principles of Managerial Accounting The course
emphasizes the use of accounting data by management. It examines
budgeting, costing systems, cost-volume-profit relationships and
performance evaluation measures. An annual report will be analyzed
and evaluated to see how financial and other information is displayed
and used for decision-making purposes. Prerequisite: ACC 225. (3
s.h.)
ACC 250 Interactive Accounting This is a computerized
simulation in basic accounting; journalizing, posting, adjusting,
ledgers worksheets, and financial statement preparation.
Prerequisite: ACC 225. (2 s.h.)
ACC 317 Cost Management Cost Management examines how to
use financial data to provide valid cost information for decisionmaking
purposes such as planning, controlling and costing of
products and services. This course will look at the newest costing
methods and trends in the manufacturing and service industries.
Prerequisite: ACC 226. (3 s.h.)
ACC 325 Intermediate Accounting I An in-depth look at the
financial statements and the information found on them. Various
accounting issues are examined with emphasis on assets, liabilities
and problem solving techniques. Prerequisite: ACC 225. (4 s.h.)
ACC 326 Intermediate Accounting II A continuation of
Intermediate I with emphasis on equities and problem solving
techniques. Prerequisite: ACC 325. (4 s.h.)
ACC 395 Internship (1-4 s.h.)
ACC 403 Federal Income Tax A study of individual income tax
return preparation. An introductory course into the interpretations
and application of present tax laws as they pertain to the individual
taxpayer. Prerequisite: ACC 225 or consent of the instructor. (3 s.h.)
ACC 404 Advanced Income Tax Taxation of corporations,
partnerships, estates and trusts. Prerequisite: ACC 403. (3 s.h.)
ACC 425 Advanced Accounting Accounting problems in business
acquisitions, consolidated statements, non-profit and governmental
entities. Prerequisite: ACC 325. (3 s.h.)
ACC 426 Auditing A study of auditing procedures through the
application of auditing principles and adherence to auditing
standards. Prerequisite: ACC 326. (3 s.h.)
ACC 429 CPA Review Preparation and training for those students
who wish to take the nationally administered uniform Certified
Public Accountant Examination. (1-3 s.h.)
Art (ART)
Besides those art courses listed below, students may take other art
courses at Augustana College under the cross-enrollment policy.
ART 100 Introduction to Art This general introduction to art
includes lectures, discussions and studio art projects. By doing
projects, writing about art, viewing videos, taking field trips and
participating in discussions, the student learns about the world of
110 Undergraduate Course Descriptions
visual arts. (Satisfies the liberal arts core requirement in fine arts for
non-Art majors.) (3 s.h.)
ART 101 Drawing I This studio course offers direct experience in
a variety of drawing approaches including contour, value, volume
and wash drawings. Project assignments are designed to sharpen
perception, stimulate the imagination and increase the student’s
ability to see and interpret the world. (3 s.h.)
ART 110 Introduction to Computer Imaging A fundamental level
course designed to introduce the computer as an art medium.
Instruction includes conceptual, technical and historical aspects of
digital art in order to provide an understanding of the medium. Basic
working skills with Macintosh computers are helpful but not
required. (3 s.h.)
ART 120 Introduction to Design Students study art theory and
solve visual problems using the elements of design and principles of
art. (3 s.h.)
ART 121 Design II A continuation of theory and practice in the
elements of design and the principles of art. Emphasis is on color
theory and three-dimensional design. Prerequisite: a grade of “C” or
higher in ART 120 or ART 122. (3 s.h.)
ART 122 eDesign This course covers theory and practice in the
elements and principles of design. This course will focus on using
computer software as a tool for solving problems. (3 s.h.)
ART 150 Introduction to Sculpture This course is an introduction
into the sculptural process. Classes are highly structured with a
definite sequence of problems and exercises. Each assignment is
designed to introduce basic sculptural ideas and principles with
specific media and skills. The basic principles of modeling, casting,
carving and assembling will be covered in this course. Prerequisite:
ART 101, ART 120, ART 122 or consent of the instructor. (3 s.h.)
ART 180 Photography I This course is designed to introduce the
technical, conceptual and historical aspects of photography.
Students will be introduced to the technical processes of black and
white photography which include learning to use a 35mm camera as
well as processing and mounting final prints. (3 s.h.)
ART 201 Drawing II Covers theory and practice in the elements of
drawing with emphasis upon the human figure. Prerequisite: a grade
of “C” or higher in ART 101. (3 s.h.)
ART 204 Painting I is a fundamental level course designed to
introduce various aspects of painting: materials, techniques, form
and content. The primary learning activity in painting is direct
experience. Project assignments are designed to sharpen perception,
stimulate imagination, and increase the student's ability to see and
interpret their world. Students will begin to develop a philosophical
awareness that leads to their own personal artistic style. Prerequisite:
a grade of “C” or higher in ART 101, 120, 122, or consent of the
instructor. (3 s.h.)