201 Principles of Accounting I (3-0-3). A survey of accounting principles, concepts, and procedures. Recognition of accounting as a device to measure financial activity of for-profit organizations using financial statements. Introduction of the accounting information cycle, journals, ledgers, and appropriate accounts. PR: Eligibility to enroll in MATH 101 or higher.

202 Principles of Accounting II (3-0-3). A continuation of ACCT 201. An introduction to cost accumulations and allocations, financial statement analysis, and the use of accounting information for internal and external decision making. PR: ACCT 201.

301 Intermediate Accounting I (4-0-4). Financial reporting for business enterprises under GAAP. A review of the theoretical foundations of financial concepts and reporting, and their practical application to accounting procedures. Emphasis is on income and expense measurement, asset and liability measurement, and accounting for owners’ equity. PR: ACCT 202.

302 Intermediate Accounting II (4-0-4). A continuation of ACCT 301. Emphasis is on financial statements disclosure requirements under GAAP. A review of reporting requirements for long-term liabilities, stockholders’ equity, revenue measurement, earning per share, leases, pensions, cash flows, and other contemporary accounting issues. PR: ACCT 301.

305 Managerial Accounting (3-0-3). Use of the internal accounting system in the preparation of relevant data for effective managerial planning and control decisions. PR: ACCT 202.

306 Cost Accounting (3-0-3). Principles underlying determination of cost and control of certain business activities. Manufacturing accounting is emphasized. PR: ACCT 305.

325 Taxation for Personal and Business Decision Making (3-0-3). This course provides a summary of income taxes at the federal and state level as they affect business and personal investment decision making. Emphasis is on income tax concepts and their effect on decision making, not form preparation. Topics covered include: types of taxes at various governmental jurisdictional levels; tax policy issues; fundamentals of tax planning; measuring taxable income; property acquisitions, cost recovery, and dispositions; non-taxable exchanges; taxes and the choice of a business entity; proprietorship taxation; partnership and Sub S taxation; corporate taxation; compensation and retirement planning; investment and personal financial planning; tax consequences of personal activities, and simple personal tax preparation. PR: ACCT 202; ECON 212.

350 Advanced Taxation (4-0-4). An in-depth coverage of federal and state income taxation of individuals, proprietorships, partnerships, and corporations, with emphasis on tax return preparation for each of these entities. Topics covered include gross income inclusions and exclusions, deductions for and deductions from adjusted gross income, business and employment related deductions, personal deductions, exemptions, credits, property transactions (in-depth acquisitions, cost recovery, and dispositions), AMT, and deferrals of income/expense recognition. PR: ACCT 325.

424 Accounting Information Systems (2-1-3). A study of the analysis, design, and control aspects of accounting systems. Topics include testing and reviewing accounting systems, identifying information requirements, and cost/benefit analysis. PR: ACCT 302, BUSN 260,

430 Advanced Accounting (3-0-3). Accounting principles and practices as applied to problems connected with consignment sales, installment sales, agency and branch accounting, consolidations, fiduciary relationships, interim reporting, SEC reporting, segment reporting, and foreign currency transactions. PR: ACCT 302.

431 Auditing Principles (3-0-3). Emphasis on various kinds of auditing techniques. Attention is also given to auditors’ duties and responsibilities, reporting requirements, and ethics. PR: ACCT 302.

432 Advanced Auditing (2-1-3). A study of advanced auditing topics, including statements on auditing standards, statistical sampling applications, auditing computerized accounting systems, and internal auditing. PR: ACCT 431.

440 Partnership, Governmental and Not-for-Profit Accounting (3-0-3). Accounting principles and practices as applied to problems connected with partnerships and governmental and not-for-profit accounting. Topics covered include: partnership formation and operation; dividing income; admitting new partners; retiring partners; partnership liquidations; specialized problems relating to governmental and not-for­profit entities; funds and the fund structure; basis of accounting used; inter-fund transactions; financial reporting; state and local governments; educational institutions; health care organizations; and other not-for-profit organizations. PR: ACCT 302.

490 Topics in Accounting (3-0-3). A course dealing with the theory of accounting as well as emerging issues that the professional standard boards and other groups that promulgate accounting principles are currently dealing with.

101 Architectural Graphics (1-5-3). An introductory course in architectural drafting and graphic presentation techniques. Course work will include basic drafting skills, a study of the components and experience in preparation of architectural working drawings and introduction to the basic techniques in presentation drawings.

102 Residential Design (1-5-3). Course work will expose the student to design elements of various types of residential structures. Course work will include the study of the design process, conceptual design and schematic drawings. A series of design problems will be assigned which must address specific criteria in the design of both single family and multi-family residential buildings. PR: ARET 101.

204 Commercial Design (1-8-4). A continuation of ARET 102. Course work will expose the student to design elements of various types of commercial structures. Coursework will include problems dealing with specific criteria in the design of commercial type structures. PR: ARET 102.

205 History of Architecture (3-0-3). Through lectures, photo slides, and video presentations, the student is introduced to architectural styles, philosophies, and construction systems that have developed over the ages. Influences such as social, political, religious, economic, and technological advances are traced from ancient times through our present day. Emphasis is placed on the relevance of this history upon today’s society and architectural styles. Class discussions provide an opportunity for dialogue on relevant historic topics and lecture content.

216 Building Control Systems (3-0-3). The course will survey the configuration of systems and basic principles of design of mechanical equipment used in buildings. Course work will include survey heating, ventilating, air conditioning, plumbing, electrical systems, and principles of energy conservation. PR: GNET 102.

290 Topics in Architectural Engineering Technology (3-0-3). A formal course in diverse areas of Architectural Engineering Technology. Course may be repeated for different topics. Specific topics will be announced and indicated by subtitle on transcript. PR: Consent of instructor.

301 Institutional Design (1-8-4). A continuation of ARET 204. Coursework will include design problems for larger scale institutional, commercial, and industrial type of structures. Emphasis will be placed upon material choices, structural design, and construction techniques. PR: ARET 204, CIET 204.

306 Site Planning (2-3-3). A survey course in basic concepts of site planning; topics include site analysis, erosion and sediment control, utility location and building placement of residential and commercial building types. CO: CIET 212.

313 Applied Project Management (3-0-3). A study of the fundamental terminology, skills, tools, and techniques applied to manage project activities in order to exceed client expectations for an engineering technology or computer science project. Course work will include an introduction to the context of project management processes, team development, problem solving, scheduling and time management, cost control, quality monitoring and evaluation, documentation and communication, risk management, and continuous improvement. PR: COSC 201, sophomore standing.

316 Technical Presentations (3- 0-3) Principles and theory of effective written and oral technical presentations will provide a framework for applications in professional settings, common to the engineering fields. Course work will include the presentation process, fundamentals of report writing, techniques of correspondence, principles of document formatting, use of presentation templates, experiences in web- based communications, techniques in resume and portfolio composition, composition and delivery of effective oral communications. CO: COSC 201, Junior Standing

402 Senior Design Studio (1-5-3). A continuation of ARET 301. Students will choose a large scale design problem of a commercial, institutional, or industrial nature. Comparative investigations will be conducted on various design solutions. Designs will be explored in depth for structural alternatives, potentials for application of energy conservation techniques, and building code regulations. PR: ARET 301, senior standing.

410 Advanced Computer Aided Drafting (2-3-3). This course is a continuation of MEET 112 and covers more complex topics and applications of a computer aided drafting system. Topics covered include advanced editing, prototype drawings, attributes, and 3-D drawings. Problems will be directed toward practical applications. Major emphasis will be placed on hands on experience in the CAD laboratory. PR: MEET 112.

413 Construction Documents (3-0-3). A study of engineering and architectural contracts and specifications as applied to construction principles and building codes. Preparation and interpretation of contract documents are stressed.

490 Topics in Architectural Engineering Technology (3-0-3). Advanced formal course in diverse areas of Architectural Engineering Technology. Course may be repeated for different topics. Specific topics will be announced and indicated by subtitle on transcript. PR: Consent of instructor.

101 Introduction to Visual Arts (3-0-3). A study of the art and culture of various periods with emphasis on the artists’ conceptual and perceptual basis, materials and techniques, and artistic style. The course is designed to develop an understanding of the process and product of visual arts activity. For the non-art major.

105 Creative Expression (2-1-2). An arts and crafts education course that emphasizes the development of a creative arts and crafts program for the needs of the early and middle grade child, with laboratory experience in various media. PR: Eligibility for enrollment in ENGL 101 or permission of the instructor and student’s advisor.

205 Art History (3-0-3). A survey of the history and development of architecture, sculpture, painting, and the minor arts from pre-historic times to the present.

208 Twentieth Century Art (3-0-3). A study of the visual arts including painting, sculpture, architecture, printmaking, photography and the media, and crafts in the twentieth century.

220 Drawing (1-4-3). A studio arts course in freehand drawing with various media and techniques with emphasis on proportion, interpretation, and expression. PR: Eligibility for enrollment in ENGL 101 or permission of the instructor and student’s advisor.

290 Topics in Arts (3-0-3). Formal courses in diverse areas of art. Course may be repeated for different topics. Specific topics will be announced and indicated by subtitle on the student transcript. PR: Eligibility for enrollment in ENGL 101 or permission of the instructor and student’s advisor.

307 Photography (1-4-3). A studio arts course in photography as an art medium with knowledge and experience in camera use and darkroom procedures. PR: Eligibility for enrollment in ENGL 101 or permission of the instructor and student’s advisor.

310 Painting (1-4-3). A studio arts course in painting with various media and techniques and their use in expression, conception and visual perception. PR: Advanced Standing or Consent of instructor.

315 Computer Art (1-4-3). An entry level course in computer application to studio art with user friendly microcomputers, applicable software programs and printers. Emphasis will be hands-on drawing, painting and design exercises including some mix-media applications. PR: Advanced standing or Consent of instructor.

490 Topics in Art (1-3 hours credit per semester, may be repeated to a maximum of 6 credit hours.). A formal course offered in a selected topic of art studio or history. The topic will be announced at registration by subtitle and so indicated on the student’s transcript. May be repeated for different topics. PR: Consent of instructor. On demand.

495 Special Topics in Art (1-6 hours credit). Study in a specialized area in the visual arts for students who can demonstrate capacity for responsible independent work. The student will need to identify the topic content, resources, objectives and need. May be repeated for different topics. PR: Advanced standing or consent of instructor and Dean. On demand.

431 Methods of Teaching in Arts and Sciences (3-0-3) . Instructional techniques unique to academic subjects in Arts and Sciences. PR: Admission to Teacher Education. CO: EDUC 330.