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Pre-requisites: Student has completed or is in process of completing 30 Credits
The first of a two-course sequence in basic accounting, this course emphasizes the preparation, understanding and analysis of the standard financial statements for the purpose of making informed business decisions. Topics covered also include the processing of transactions through the accounting cycle, generally accepted accounting principles, and the role of accounting in business. (3-0)
Pre-requisites: Student has satisfied all of the following: [Student has completed or is in process of completing 30 Credits] Or Student has satisfied all of the following: [Student has completed 18 Credits] [Student has cumulative GPA greater than or equal to 3.000]
Pre-requisites: Student has satisfied all of the following: [Student has completed all of the following course(s): ACC 225 - Intro to Financial Accounting] And Student has satisfied all of the following: [Student has completed or is in process of completing 30 Credits]
The second of a two-course sequence in basic accounting, this course emphasizes the understanding and use of accounting information by management personnel for the purpose of making informed business decisions. Topics covered include the accumulation and behavior of costs; cost-volume-profit analysis; budgeting, planning, and variance analysis; and analysis of financial statements. (3-0)
Pre-requisites: Student has completed all of the following course(s): ADMN 000 - Instructor Permission
Pre-requisites: Student has satisfied all of the following: [Student has completed all of the following course(s): ACC 225 - Intro to Financial Accounting] [Student has completed all of the following course(s): ACC 226 - Intro to Managerial Accounting] [Student has completed or is in process of completing 60 Credits]
This course is the first of two courses that provide an in-depth study of financial reporting practices and procedures for a domestic corporate enterprise. This course begins with a review of the accounting cycle including the preparation of the standard financial statements, and then turns to the study of the accounting and reporting of various types of assets. (3-0)
Pre-requisites: Student has satisfied all of the following: [Student has completed all of the following course(s): ACC 333 - Financial Reporting 1] [Student has completed or is in process of completing 60 Credits]
This course is a continuation of the in-depth study of financial reporting practices and procedures for domestic business enterprises begun in ACC 333. The course focuses on the accounting and reporting of liabilities and stockholders' equity and also includes the preparation of the statement of cash flows. (3-0)
Pre-requisites: Student has satisfied all of the following: [Student has completed all of the following course(s): ACC 225 - Intro to Financial Accounting] [Student has completed or is in process of completing 60 Credits]
A study of how organizations capture, store, protect, analyze, maintain and report accounting information. Topics include business transaction cycles, transaction processing, internal controls, data security, systems documentation, information technology, and software applications. (3-0)
An examination of selected topics and issues pertaining to the study of accounting. Topics might include current accounting pronouncements and legislation, accounting software, not-for-profit accounting, forensic accounting, financial statement analysis, SEC reporting or other current topics. (3-0)
A study of complex financial reporting issues such as business combinations and consolidations, foreign currency transactions, translation of foreign company financial statements and International Financial Reporting Standards. (3-0)
This course provides a comprehensive overview of the roles and responsibilities of independent public accountants. Key areas of study include audit reports and opinions, account analysis, audit programs, and the structure and organization of working papers. Students will explore the application of auditing standards in various contexts. (3-0)
Directed experience working in a business organization performing professional duties and responsibilities related to the accounting profession. Specific requirements will include the keeping of a detailed journal and completion of a term paper. The student's performance will be evaluated by his/her supervisor in the business organization and the assigned college faculty member.
Pre-requisites: Student has satisfied all of the following: [Student has completed any of the following course(s): ACC 333 - Financial Reporting 1, ACC 335 - Accounting Information Systems] [Student has completed or is in process of completing 60 Credits]
This is the first course in a two-part series designed to provide a fundamental understanding of U.S. Federal Taxation. Students will explore the global tax environment, utilize the principles of tax planning, and learn to measure taxable income. This course will equip students with the foundational knowledge for effective tax planning and compliance. (3-0)
Pre-requisites: Student has satisfied all of the following: [Student has completed all of the following course(s): ACC 440 - Taxation 1] [Student has completed or is in process of completing 60 Credits]
The second of two taxation courses, this course focuses on business entity taxation and tax implications of property transactions. Emphasis is placed on tax planning strategies including entity selection, and the determination of income, deductions, credits, tax liability and estimated tax payments. Students prepare C Corporation, S Corporation and partnership tax returns and develop effect communications skills for a client-based environment. (3-0)
Pre-requisites: Student has satisfied all of the following: [Student has completed all of the following course(s): ACC 436 - Auditing-Theory and Practice] [Student has completed or is in process of completing 60 Credits]
A seminar-type course that extends and refines selected topics from ACC 436 (Auditing), such as risk assessment, audit strategy and planning, fraud risk, statistical sampling, and professional responsibilities. (3-0)
Pre-requisites: Student has satisfied all of the following: [Students who specified one or more of these Programs of Study or Program Foci: Accounting] And Student has satisfied all of the following: [Student has completed or is in process of completing 90 Credits]
An accounting-centered liberal arts outcome-focused course addressing ethical accounting decision making and the ethical and professional codes of conduct required of accountants. (3-0)
Pre-requisites: Students who specified one or more of these Programs of Study or Program Foci: Adventure Education, Adventure Education Minor, Wilderness and Adventure Therapy Certificate
An introduction to the professional expectations, responsibilities and global opportunities in adventure education. Topics include the meaning of adventure education, clients and settings, the difference between personal recreation and professional preparation, environmental and social impacts, public land resources, and international trends. A weekend reflection/solo experience is included. (3-0)
Pre-requisites: Student has satisfied any of the following: [Students who specified one or more of these Programs of Study or Program Foci: Adventure Education, Adventure Education Minor] [Students who specified one or more of these Programs of Study or Program Foci: Wilderness and Adventure Therapy Certificate]
Perspectives on adventure are linked to culture, gender, race, and nationalism. Contemporary adventure is also connected to human development, recreation, tourism, and advertising. This course examines these phenomena across history, while also exploring the ways adventure experiences transcend culture, elucidate our relationship to the natural world, inspire awe, and help us make sense of what it means to be human. (3-0)
Pre-requisites: Students who specified one or more of these Programs of Study or Program Foci: Adventure Education, Adventure Education Minor
This course provides an introduction to the skills and safety systems associated with institutional rock climbing for the adventure educator. Topics include management of rock climbing in adventure programs, belaying, rappelling, basic rescue skills, top-rope anchor building, and stewardship of climbing environments. (3-2)
This course provides an introduction to the skills of flat/moving water canoeing and/or tour kayaking for the adventure educator. Includes selection and use of equipment, trip planning, basic safety and rescue systems, group management on the water, and stewardship of water environments. (3-2)
Professional practices of extended backcountry travel. Students plan, organize, and participate in a series of four to 14-day mountain, desert and/or river wilderness trips. Topics include Leave No Trace, menu planning, meal preparation, equipment use, expedition behavior, campsite selection, expedition technology, map and compass orienteering, route finding, and weather prediction. Students must have clothing and equipment for extended backcountry travel. (3-2)
This course will explore research, theories, and literature pertaining to health and wellness benefits associated with time in nature. Students will examine benefits associated with proximity to green and blue space and be introduced to stress reduction and attention restoration theories, forest bathing, and the biophilia hypothesis. Students will also interact with and reflect on their own connections to nature. (3-0)
The theory and implementation of adventure leadership, including judgment and decision making, problem solving, risk management in the field, leadership models and styles, self-leadership, situational leadership, feedback, expedition behavior, effective communication, valuing diversity, behavior management, and professional ethics. Students serve as leaders for portions of extended backcountry travel experiences. Students must have proper clothing and equipment for extended backcountry travel. (...3-2) Read more
This course provides the knowledge and skills needed to handle medical emergencies requiring extended care in remote settings. Emphasis is on prevention, assessment, treatment, and decision-making. Students who successfully meet specific standards will receive nationally-recognized certification in Wilderness First Responder, CPR and AED, and epinephrine administration valid for three years. (3-2)
Provides an overview of river rescue scene size-up, leadership and scene management strategies, and fast, low-tech, and improvised river rescue techniques. Basic river skills are a prerequisite. Students who successfully complete this course will receive certification in swiftwater rescue from an internationally recognized organization. (1-0)
Explores the theory and practice of site management in adventure programs with a particular focus on the knowledge, skills, and awareness required to assess, design, and lead activities where risk and uncertainty - resulting from objective and subjective hazards - exist. Includes numerous, field-based opportunities to learn and apply site management principles in hazardous terrain. (3-2)
Pre-requisites: Student has satisfied all of the following: [Student has completed all of the following course(s): AE 101 - Foundations of Adventure Education with grade greater than or equal to C+ (Undergraduate Grading Scheme).] And Student has satisfied all of the following: [Student has completed any of the following course(s): COMP 250 - Academic Inquiry and Writing, COMP 252 - Professional & Tech. Writing, COMP 253 - Action Research, COMP 254 - Writing in the Disciplines, ENGL 268 - Sophomore Seminar, SOC 210 - Ethnography and Writing with grade greater than or equal to C+ (Undergraduate Grading Scheme).]
This course investigates the “Why?” behind the “What?” adventure educators do. Includes an in-depth exploration of the philosophical basis for adventure education and overview of major theories – from the learning sciences, psychology, and other fields of human development – informing common adventure education practices. Students develop in writing their own philosophy of adventure education, steeped in evidence. (3-0)
A practical application of the models and methods of outdoor and experiential education with a focus on instructional practices. Introduces students to theories of learning; characteristics of diverse learners; teaching methods and strategies that engage learners; differentiating instruction; and assessment. Students plan, conduct, and give/receive feedback on lessons for various community groups in outdoor and experiential education settings. (3-2)
Pre-requisites: Student has satisfied all of the following: [Students who specified one or more of these Programs of Study or Program Foci: Adventure Education, Adventure Education Minor] And Student has satisfied all of the following: [Student has completed all of the following course(s): AE 101 - Foundations of Adventure Education, AE 121 - Climbing Fundamentals with grade greater than or equal to C+ (Undergraduate Grading Scheme).]
Advanced course focusing on single-pitch lead climbing (sport and traditional), hazards associated with lead climbing, lead belaying, selection and placement of protection, advanced anchor building, risk management techniques for top-managed sites, rescue systems, climbing instructional strategies, and accident case studies. Prerequisites include AE 121 and at least one year of top-rope climbing experience (outside the course). (3-2)
