(Fulfills the general education requirement in behavioral and social sciences.) An interdisciplinary study of significant aspects of African American history and culture, emphasizing the development of African American communities from the Middle Passage to the present. The objective is to conduct research, apply critical thinking skills, and articulate diverse historical perspectives in the context of African American history and culture. Topics include definitions of African American identity, influences, and achievements within American culture, as well as issues confronting African Americans. Students may receive credit for only one of the following courses: AASP 100 or AASP 201.

(Fulfills the general education requirement in behavioral and social sciences.) An interdisciplinary study of significant aspects of African American history and culture, emphasizing the development of African American communities from the Middle Passage to the present. The objective is to conduct research, apply critical thinking skills, and articulate diverse historical perspectives in the context of African American history and culture. Topics include definitions of African American identity, influences, and achievements within American culture, as well as issues confronting African Americans. Students may receive credit for only one of the following courses: AASP 100 or AASP 201.

An introduction to the basic theory and techniques of contemporary financial accounting. The objective is to identify the fundamental principles of accounting, identify and analyze business transactions, prepare financial statements, and communicate this information to users with different needs. Topics include the accounting cycle, transactions, and the preparation of financial statements for single-owner business organizations that operate as service companies or merchandisers. Students may receive credit for only one of the following courses: ACCT 220 or BMGT 220.

An introduction to the basic theory and techniques of contemporary financial accounting. The objective is to identify the fundamental principles of accounting, identify and analyze business transactions, prepare financial statements, and communicate this information to users with different needs. Topics include the accounting cycle, transactions, and the preparation of financial statements for single-owner business organizations that operate as service companies or merchandisers. Students may receive credit for only one of the following courses: ACCT 220 or BMGT 220.

An introduction to the basic theory and techniques of contemporary financial accounting. The objective is to identify the fundamental principles of accounting, identify and analyze business transactions, prepare financial statements, and communicate this information to users with different needs. Topics include the accounting cycle, transactions, and the preparation of financial statements for single-owner business organizations that operate as service companies or merchandisers. Students may receive credit for only one of the following courses: ACCT 220 or BMGT 220.

An introduction to the basic theory and techniques of contemporary financial accounting. The objective is to identify the fundamental principles of accounting, identify and analyze business transactions, prepare financial statements, and communicate this information to users with different needs. Topics include the accounting cycle, transactions, and the preparation of financial statements for single-owner business organizations that operate as service companies or merchandisers. Students may receive credit for only one of the following courses: ACCT 220 or BMGT 220.

An introduction to the basic theory and techniques of contemporary financial accounting. The objective is to identify the fundamental principles of accounting, identify and analyze business transactions, prepare financial statements, and communicate this information to users with different needs. Topics include the accounting cycle, transactions, and the preparation of financial statements for single-owner business organizations that operate as service companies or merchandisers. Students may receive credit for only one of the following courses: ACCT 220 or BMGT 220.

An introduction to the basic theory and techniques of contemporary financial accounting. The objective is to identify the fundamental principles of accounting, identify and analyze business transactions, prepare financial statements, and communicate this information to users with different needs. Topics include the accounting cycle, transactions, and the preparation of financial statements for single-owner business organizations that operate as service companies or merchandisers. Students may receive credit for only one of the following courses: ACCT 220 or BMGT 220.

An introduction to the basic theory and techniques of contemporary financial accounting. The objective is to identify the fundamental principles of accounting, identify and analyze business transactions, prepare financial statements, and communicate this information to users with different needs. Topics include the accounting cycle, transactions, and the preparation of financial statements for single-owner business organizations that operate as service companies or merchandisers. Students may receive credit for only one of the following courses: ACCT 220 or BMGT 220.

An introduction to the basic theory and techniques of contemporary financial accounting. The objective is to identify the fundamental principles of accounting, identify and analyze business transactions, prepare financial statements, and communicate this information to users with different needs. Topics include the accounting cycle, transactions, and the preparation of financial statements for single-owner business organizations that operate as service companies or merchandisers. Students may receive credit for only one of the following courses: ACCT 220 or BMGT 220.

An introduction to the basic theory and techniques of contemporary financial accounting. The objective is to identify the fundamental principles of accounting, identify and analyze business transactions, prepare financial statements, and communicate this information to users with different needs. Topics include the accounting cycle, transactions, and the preparation of financial statements for single-owner business organizations that operate as service companies or merchandisers. Students may receive credit for only one of the following courses: ACCT 220 or BMGT 220.

Prerequisite: ACCT 220. Further study of contemporary accounting practices, with an emphasis on financial and managerial accounting. The goal is to identify and analyze business transactions, define the characteristics of business entities, identify the interdependency of financial statements, employ managerial accounting techniques, and communicate this information to users with different needs. Financial accounting topics include liabilities, equities, investments, and business entities. Managerial accounting topics include job order and process costing, cost-volume-profit analysis, and budgets. Students may receive credit for only one of the following courses: ACCT 221 or BMGT 221.

Prerequisite: ACCT 220. Further study of contemporary accounting practices, with an emphasis on financial and managerial accounting. The goal is to identify and analyze business transactions, define the characteristics of business entities, identify the interdependency of financial statements, employ managerial accounting techniques, and communicate this information to users with different needs. Financial accounting topics include liabilities, equities, investments, and business entities. Managerial accounting topics include job order and process costing, cost-volume-profit analysis, and budgets. Students may receive credit for only one of the following courses: ACCT 221 or BMGT 221.

Prerequisite: ACCT 220. Further study of contemporary accounting practices, with an emphasis on financial and managerial accounting. The goal is to identify and analyze business transactions, define the characteristics of business entities, identify the interdependency of financial statements, employ managerial accounting techniques, and communicate this information to users with different needs. Financial accounting topics include liabilities, equities, investments, and business entities. Managerial accounting topics include job order and process costing, cost-volume-profit analysis, and budgets. Students may receive credit for only one of the following courses: ACCT 221 or BMGT 221.

Prerequisite: ACCT 220. Further study of contemporary accounting practices, with an emphasis on financial and managerial accounting. The goal is to identify and analyze business transactions, define the characteristics of business entities, identify the interdependency of financial statements, employ managerial accounting techniques, and communicate this information to users with different needs. Financial accounting topics include liabilities, equities, investments, and business entities. Managerial accounting topics include job order and process costing, cost-volume-profit analysis, and budgets. Students may receive credit for only one of the following courses: ACCT 221 or BMGT 221.

Prerequisite: ACCT 220. Further study of contemporary accounting practices, with an emphasis on financial and managerial accounting. The goal is to identify and analyze business transactions, define the characteristics of business entities, identify the interdependency of financial statements, employ managerial accounting techniques, and communicate this information to users with different needs. Financial accounting topics include liabilities, equities, investments, and business entities. Managerial accounting topics include job order and process costing, cost-volume-profit analysis, and budgets. Students may receive credit for only one of the following courses: ACCT 221 or BMGT 221.

Prerequisite: ACCT 220. Further study of contemporary accounting practices, with an emphasis on financial and managerial accounting. The goal is to identify and analyze business transactions, define the characteristics of business entities, identify the interdependency of financial statements, employ managerial accounting techniques, and communicate this information to users with different needs. Financial accounting topics include liabilities, equities, investments, and business entities. Managerial accounting topics include job order and process costing, cost-volume-profit analysis, and budgets. Students may receive credit for only one of the following courses: ACCT 221 or BMGT 221.

Prerequisite: ACCT 220. Further study of contemporary accounting practices, with an emphasis on financial and managerial accounting. The goal is to identify and analyze business transactions, define the characteristics of business entities, identify the interdependency of financial statements, employ managerial accounting techniques, and communicate this information to users with different needs. Financial accounting topics include liabilities, equities, investments, and business entities. Managerial accounting topics include job order and process costing, cost-volume-profit analysis, and budgets. Students may receive credit for only one of the following courses: ACCT 221 or BMGT 221.

(May not be applied toward a major in accounting.) A survey of accounting principles relevant in making business decisions on the basis of financial information. The aim is to apply critical thinking skills and ethical principles to accounting issues. Topics include internal controls, financial reporting, analysis of financial statements, and elements of managerial accounting and budgeting. Students may receive credit for only one of the following courses: ACCT 301, MGMT 301, or MGST 301.

(May not be applied toward a major in accounting.) A survey of accounting principles relevant in making business decisions on the basis of financial information. The aim is to apply critical thinking skills and ethical principles to accounting issues. Topics include internal controls, financial reporting, analysis of financial statements, and elements of managerial accounting and budgeting. Students may receive credit for only one of the following courses: ACCT 301, MGMT 301, or MGST 301.

(Students should be cautious about enrolling in ACCT 310 or ACCT 311. These are professional courses requiring intensive study and analysis and are not to be undertaken casually. Students who have not taken ACCT 221 within the last two years may have difficulty.) Prerequisite: ACCT 221. A comprehensive analysis of financial accounting topics related to preparing financial statements for external reporting. The objective is to identify and analyze complex business transactions and their impact on financial statements. Students may receive credit for only one of the following courses: ACCT 310 or BMGT 310.

(Students should be cautious about enrolling in ACCT 310 or ACCT 311. These are professional courses requiring intensive study and analysis and are not to be undertaken casually. Students who have not taken ACCT 221 within the last two years may have difficulty.) Prerequisite: ACCT 221. A comprehensive analysis of financial accounting topics related to preparing financial statements for external reporting. The objective is to identify and analyze complex business transactions and their impact on financial statements. Students may receive credit for only one of the following courses: ACCT 310 or BMGT 310.

(A continuation of ACCT 310. Students should be cautious about enrolling in ACCT 310 or ACCT 311. These are professional courses requiring intensive study and analysis and are not to be undertaken casually. Students who have not taken ACCT 310 within the last two years may have difficulty.) Prerequisite: ACCT 310. A comprehensive analysis of financial accounting topics, including preparation of financial statements and external reports. The aim is to identify and analyze complex business transactions and their impact on financial statements. Students may receive credit for only one of the following courses: ACCT 311 or BMGT 311.

Prerequisite: ACCT 220 or ACCT 301. A study of the principles behind and standards for examining, identifying, detecting, and deterring fraud. The objective is to differentiate types of fraud, assess organizational characteristics conducive to fraud, and develop a plan to detect and deter fraud. Topics include the fraud triangle, cash larceny, check tampering, skimming, register disbursement schemes, cash receipts schemes, billing schemes, payroll and expense reimbursement issues, asset misappropriations, corruption, accounting principles and fraud, fraudulent financial statements, whistleblowing, interviewing witnesses, and writing reports.

Prerequisite: ACCT 221. A study of basic cost accounting concepts. The goal is to apply basic cost accounting concepts, use technology to prepare financial deliverables, evaluate business and financial data, and communicate financial information. Topics include the evaluation of business and financial data to make profit-maximizing decisions, ethics, and corporate social responsibility. Discussion also covers the role of accountants in decision making; cost behavior; cost planning and control; and costing methods, such as standard costing, budgeting, and inventory valuation. Students may receive credit for only one of the following courses: ACCT 321 or BMGT 321.

Prerequisite: ACCT 220. Recommended: ACCT 310 and ACCT 311. A study of federal income tax for individuals and other entities. The objective is to identify the legislative process, conduct tax research, evaluate tax implications, and complete an individual tax return. Topics include the legislative process, tax policy, research, and the evaluation of transactions and decisions for planning and compliance. Emphasis is on ethics and professional responsibilities. Students may receive credit for only one of the following courses: ACCT 323 or BMGT 323.

Prerequisite: ACCT 220. Recommended: ACCT 310 and ACCT 311. A study of federal income tax for individuals and other entities. The objective is to identify the legislative process, conduct tax research, evaluate tax implications, and complete an individual tax return. Topics include the legislative process, tax policy, research, and the evaluation of transactions and decisions for planning and compliance. Emphasis is on ethics and professional responsibilities. Students may receive credit for only one of the following courses: ACCT 323 or BMGT 323.

Prerequisite: ACCT 221. An introduction to accounting information systems (AIS) concepts. The objective is to evaluate how AIS tools are used to record, process, and analyze financial data; determine how best to integrate AIS tools and processes in a given organization; review and recommend controls to secure AIS applications and processes; and evaluate how technology can be used in AIS applications. Topics include transactional processing concepts and core AIS transactional cycles; basic control frameworks used to secure AIS applications and processes; strategies for implementing or upgrading AIS applications; information technology and accounting standards; and e-commerce and e-business. Students may receive credit for only one of the following courses: ACCT 326, BMGT 320, and BMGT 326.

Prerequisite: ACCT 220 or ACCT 301. Analysis and discussion of issues relating to federal financial management. The goal is to apply knowledge of the federal process to accounting practice, administer federal grants and contracts, and research federal laws and regulations. Topics include the CFO Act, the federal budget, federal contracts and grants, and federal financial and information systems. Discussion also covers detection and deterrence of fraud, waste, and abuse.

Prerequisite: ACCT 310. An introduction to the theory and practice of accounting as applied to governmental entities and not-for-profit organizations. The objective is to evaluate transactions, prepare and analyze financial statements, write financial briefings, and apply accounting rules and procedures. Topics include the evaluation and preparation of reports required for governmental and not-for-profit entities. Students may receive credit for only one of the following courses: ACCT 410 or BMGT 410.

(Strongly recommended for students seeking careers as CPAs.) Prerequisites: ACCT 311 and ACCT 323. A continuing study of federal income taxation as applied to different business entities, including corporations, flow-through entities, estates, and trusts. The aim is to analyze tax planning and compliance issues, conduct tax research, analyze and define tax implications, and evaluate and communicate tax implications. Discussion covers tax research, planning, procedure, compliance, ethics, and professional responsibility. Topics also include the tax implications of financial and business decisions and transactions for various entities. Students may receive credit for only one of the following courses: ACCT 417 or BMGT 417.

Prerequisite: ACCT 311. Recommended: ACCT 326. A study of the auditing profession, audit process, and other assurance and nonassurance services related to the CPA profession. The objective is to design an audit plan, apply audit procedures, evaluate audit findings, and assess the impact of standards and emerging issues. Topics include generally accepted auditing standards, tests of controls and substantive tests, statistical sampling, report forms, and opinions. Various techniques are used to study auditing concepts and practices; these may include the use of problem sets, case studies, computer applications, and other materials. Students may receive credit for only one of the following courses: ACCT 422 or BMGT 422.

Prerequisite: ACCT 311. Recommended: ACCT 326. A study of advanced accounting theory, applied to specialized topics and contemporary problems. The aim is to prepare, present, and explain financial statements in five sectors--consolidated, international, partnership, not-for-profit, and state and local governments-- and analyze a firm's dissolution or reorganization. Emphasis is on consolidated statements and partnership accounting. Various techniques are used to study accounting theory and practice; these may include the use of problem sets, case studies, computer applications, and other materials. Students may receive credit for only one of the following courses: ACCT 424 or BMGT 424.

Prerequisite: ACCT 311. A study of accounting in a multinational context. Discussion covers the historical development and current status of international financial reporting standards. The goal is to recognize the influence of politics and culture on the development of accounting systems, prepare financial statements according to international financial reporting standards, and analyze the financial statements of a multinational enterprise. Strategies to manage and hedge against foreign currency exposure are developed. Topics include evolving international accounting and reporting standards, foreign exchange and taxation, intercompany transfer pricing, and emerging issues in international accounting. Students may receive credit for only one of the following courses: ACCT 425 and ACCT 498A.

Prerequisites: 9 credits in the discipline and prior program approval (requirements detailed online at www.umgc.edu/wkpl). The integration of discipline-specific knowledge with new experiences in the work environment. Tasks include completing a series of academic assignments that parallel work experiences.

A survey of general patterns in the development of human culture, addressing the biological and morphological aspects of humans viewed in their cultural setting. The aim is to apply anthropological knowledge to understanding human origins and how human populations adapt to the environment. Discussion examines human evolution and adaptation, including biocultural patterns in humans and other primates. Students who complete both ANTH 101 and ANTH 102 may not receive credit for ANTH 340, BEHS 340, or BEHS 341.

A survey of general patterns in the development of human culture, addressing the biological and morphological aspects of humans viewed in their cultural setting. The aim is to apply anthropological knowledge to understanding human origins and how human populations adapt to the environment. Discussion examines human evolution and adaptation, including biocultural patterns in humans and other primates. Students who complete both ANTH 101 and ANTH 102 may not receive credit for ANTH 340, BEHS 340, or BEHS 341.

A survey of social and cultural principles inherent in ethnographic descriptions. The objective is to apply anthropological knowledge of human behavior to everyday situations and problems. Students who complete both ANTH 101 and ANTH 102 may not receive credit for ANTH 340, BEHS 340, or BEHS 341.

An intermediate-level anthropological study of language, communication, and culture. The aim is to understand language in a cultural context, assess how the concepts, approaches, and methods of linguistic anthropology explain communication in changing cultural environments, and recognize how language both shapes and is shaped by culture. Topics include the origin of human language, linguistic diversity, structural elements of verbal and nonverbal language, language as social action, research in anthropological linguistics, language and power hierarchies, gendered communications, and linguistic diversity in the contemporary world.

Recommended: ANTH 102. An overview of health, illness, and healing from a cross-cultural perspective. The objective is to apply the perspectives of medical anthropology to promote individual and public health in local, national, and global contexts. Topics include cultural and social influences on health and healing, the experience and meaning of illness, and current issues in public and global health.

An advanced anthropological study of the peoples and cultures of East Asia, focusing on China, Japan, and Korea. The aim is to apply anthropological theories and methods to the interpretation of contemporary East Asian cultures, relate family structure to individual choices and social interactions in East Asian cultures, and analyze how ethnic and national identities and regional differences affect regional and global interactions. Topics include urbanization, social values, social change, and the role of East Asia in the modern world.

An introductory study of the relationship between film and American culture. The objective is to improve one's ability to understand a film's message and to expand one's cultural awareness. Discussion covers the way one of our most popular media portrays American culture and influences our interpretation of cultural issues. Various films, filmmaking issues, and representative filmmakers' work are examined. Students may receive credit for only one of the following courses: ARTH 204, AMST 204, or HUMN 204.

An introductory study of the relationship between film and American culture. The objective is to improve one's ability to understand a film's message and to expand one's cultural awareness. Discussion covers the way one of our most popular media portrays American culture and influences our interpretation of cultural issues. Various films, filmmaking issues, and representative filmmakers' work are examined. Students may receive credit for only one of the following courses: ARTH 204, AMST 204, or HUMN 204.

(Formerly HUMN 334.) An analysis of one of the most important means of artistic expression of the 20th century. The goal is to acquire a deeper understanding of the aesthetic qualities of film by considering the stylistic elements of film as it has evolved throughout the century and weighing the special relationship between cinema and literature. Students may receive credit for only one of the following courses: ARTH 334, HUMN 334, or HUMN 498D.

(Formerly HUMN 334.) An analysis of one of the most important means of artistic expression of the 20th century. The goal is to acquire a deeper understanding of the aesthetic qualities of film by considering the stylistic elements of film as it has evolved throughout the century and weighing the special relationship between cinema and literature. Students may receive credit for only one of the following courses: ARTH 334, HUMN 334, or HUMN 498D.

(Formerly HUMN 334.) An analysis of one of the most important means of artistic expression of the 20th century. The goal is to acquire a deeper understanding of the aesthetic qualities of film by considering the stylistic elements of film as it has evolved throughout the century and weighing the special relationship between cinema and literature. Students may receive credit for only one of the following courses: ARTH 334, HUMN 334, or HUMN 498D.

(Formerly HUMN 334.) An analysis of one of the most important means of artistic expression of the 20th century. The goal is to acquire a deeper understanding of the aesthetic qualities of film by considering the stylistic elements of film as it has evolved throughout the century and weighing the special relationship between cinema and literature. Students may receive credit for only one of the following courses: ARTH 334, HUMN 334, or HUMN 498D.

(Formerly HUMN 334.) An analysis of one of the most important means of artistic expression of the 20th century. The goal is to acquire a deeper understanding of the aesthetic qualities of film by considering the stylistic elements of film as it has evolved throughout the century and weighing the special relationship between cinema and literature. Students may receive credit for only one of the following courses: ARTH 334, HUMN 334, or HUMN 498D.

(Formerly HUMN 334.) An analysis of one of the most important means of artistic expression of the 20th century. The goal is to acquire a deeper understanding of the aesthetic qualities of film by considering the stylistic elements of film as it has evolved throughout the century and weighing the special relationship between cinema and literature. Students may receive credit for only one of the following courses: ARTH 334, HUMN 334, or HUMN 498D.

(Formerly HUMN 334.) An analysis of one of the most important means of artistic expression of the 20th century. The goal is to acquire a deeper understanding of the aesthetic qualities of film by considering the stylistic elements of film as it has evolved throughout the century and weighing the special relationship between cinema and literature. Students may receive credit for only one of the following courses: ARTH 334, HUMN 334, or HUMN 498D.