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(College of Business)
ACT 201 Practical
Accounting Procedures
4 cr.
Study of basic principles and procedures in
clerical, technical, or secretarial fields. This course will
emphasize recording business transactions and completion of the
accounting cycle, uses of special journals, and preparation of
financial statements, worksheets, payroll, and other records.
Note: Not acceptable as an
elective for students who complete ACT 230 and ACT 240.
ACT 202 Accounting
Concepts for Management
4 cr.
Introduction to accounting concepts and the
utilization of accounting in the decision making process.
Note: Not acceptable as an
elective for students who complete ACT 230 and ACT 240.
ACT 230 Principles of
Accounting I
3 cr.
Prerequisite: MA 103 or equivalent.
Study of basic accounting principles and
recording procedures with in-depth analysis of income and expense
recognition and the non-owners’ equity portions of the balance
sheet.
ACT 240 Principles of
Accounting II
3 cr.
Prerequisite: ACT 230.
Further study of financial accounting topics,
including owners’ equity concepts, income tax accounting,
statement of changes in financial position, statement analysis and
interpretation. Managerial accounting topics are introduced: cost
accounting systems, responsibilities accounting, budgeting
concepts, cost-volume-profit analysis and capital budgeting.
ACT 301 Financial
Accounting I
4 cr.
Prerequisite: ACT 240.
Intensive study of the accounting cycle and the
asset section of the balance sheet.
ACT 302 Financial
Accounting II
4 cr.
Prerequisite: ACT 301.
Intensive study of the liability and owners’
equity sections of the balance sheet and the treatment of special
problem areas in accounting.
ACT 311 Cost
Accounting
4 cr.
Prerequisite: ACT 240.
Development of an understanding of cost
accounting as an information system designed to provide data for
(1) inventory valuation and income determination, (2) planning and
controlling routine operations, and (3) non-routine decisions.
ACT 314 Management
Accounting
4 cr.
May not be applied toward a bachelor degree in
accounting.
Prerequisite: ACT 240.
Survey of managers’ interpretation and use of
accounting data in setting plans and objectives, in controlling
operations, and in making the decisions involved with management
of an enterprise. Designed for undergraduate business
administration students who do not major in accounting.
ACT 321 Federal
Income Taxation
4 cr.
Prerequisite: ACT 240.
This course studies the basics of federal income
taxation for individuals. Tax policy considerations and historical
developments are studied to the extent that they aid comprehension
of current law. Many of the basic rules apply to corporations,
partnerships and trusts as well. This course explores the major
topical areas: basic tax model, gross income, deductions,
alternative minimum tax, basics of property, nontaxable exchanges,
capital gains and losses, depreciation recapture and deferred
compensation.
ACT 325 Financial
Management for Entrepreneurship
3 cr.
Prerequisites: Completion of the business
core, relevant business experience, or approval of the
Entrepreneurship Development Program Committee.
Builds upon the basic introductory material of
Principles of Accounting I and II. Topics include business taxes,
cash flow forecasting, and cost analysis. This course is not an
appropriate elective for an accounting major.
ACT 403 Accounting
III
4 cr.
Prerequisites: ACT 302, ACT 311, and ACT
321, junior standing or permission of instructor.
The third course in the financial accounting
sequence (ACT 301, 302, 403), covering special problem areas in
accounting and introducing the student to accounting principles
and procedures for governmental units, hospitals, colleges and
universities. Also included: accounting for business combinations,
partnerships, branch accounting, and multinational accounting
problems.
ACT 412 Advanced Cost
Accounting
3 cr.
Prerequisites: ACT 311 and junior standing
or permission of instructor.
Study of managerial accounting as an information
system designed to provide data for (1) non-routine decisions, (2)
policy making, and (3) long-range planning.
ACT 422 Advanced
Federal Taxation
3 cr.
Prerequisites: ACT 321 and junior standing
or permission of instructor.
This course applies the basics of income taxation
learned in the first tax course to corporations, partnerships,
estates and trusts. Topics also include professional tax practice
considerations and family tax planning. Practical experience in
the preparation of tax forms will also be gained.
ACT 431 Accounting
Information Systems
3 cr.
Prerequisites: ACT 240, CIS 110 or
equivalent IS courses and junior standing or permission of
instructor.
Study of the concepts of information and the
systems approach as well as the techniques and tools of systems
analysis and design. Emphasis upon transaction processing,
controls, flow charting techniques and accounting situations
involving electronic computing systems. Many problems and cases
are adapted from CPA and CMA examinations.
ACT 441 Auditing
4 cr.
Prerequisites: ACT 302, ACT 311 and
junior standing or permission of instructor.
Review of audit concepts, standards, and
procedures; ethics and legal requirements; scope, objectives and
nature of an audit; management of an audit, and modern audit
techniques. Statistical sampling in auditing; audits of electronic
systems; auditors’ role in tax and management advisory services.
ACT 443 Fraud
Examination
4 cr.
Prerequisite: ACT 441 and junior standing
or permission of instructor.
To raise the student's awareness of the
accountant's opportunities in fraud investigation and detection
and to bring the student to the point where he or she can make an
informed decision whether or not they want to pursue a career as a
certified fraud examiner.
ACT 482 Accounting
for Non-Profit Enterprises
3 cr.
Prerequisites: ACT 301 and junior standing
or permission of instructor.
Accounting principles and procedures for
governmental units, hospitals, colleges, and universities.
ACT 484 Current
Developments in Accounting
3 cr.
Prerequisites: Senior standing accounting
major or permission of instructor.
Historical and current developments in accounting
research and theory. Controversial topics related in contemporary
literature.
ACT 488 CPA/CMA
Problems
3 cr.
Prerequisites: Senior standing accounting
major and College of Business permission.
Selected problems from CPA examinations; analysis
and revision of statements, partnerships, corporations,
quasi-organizations, mergers and conglomerates; financial
accounting theory, ethics, auditing, law, advanced cost and
marginal analysis, and federal taxation programs.
ACT 491 Internship in
Accounting
1-4 cr.
Graded S/U.
Prerequisites: College of Business
permission and junior standing.
Professional experience for qualified accounting
and finance students. Working relationships will be established
with accounting firms and other business organizations. Students
are required to write a paper, and will be evaluated by their
faculty supervisor in consultation with the employer.
Credit hours are over and above any existing
catalog requirements for the accounting degree.
ACT 495 Variable
Topics in Accounting
1-4 cr.
May be repeated if topic differs.
Prerequisites: Junior standing or
permission of instructor.
Variable topics of current interest.
ACT 498 Directed
Study in Accounting
1-4 cr.
Prerequisites: Junior standing or
permission of instructor.
Independent study of some special problem in
accounting under the guidance of a faculty member. This study is
limited to students with superior grade point averages.
(Art and Design Department)
Cognate Courses
AD 160 Physical
Structures and Concepts
4 cr.
Introduction to the methods of construction and
production of art forms within a societal context. The course
includes the study of materials, tools, assembly procedures and
the application of such forms.
AD 175 Visual
Structures and Concepts
4 cr.
Study of pattern and color in relation to visual
perception and communication. Visual patterns, color qualities,
and their application are examined.
AD 270 Social
Structures and Concepts
4 cr.
Prerequisites: AD 160 and AD 175.
Comparative study of cultural products, social
structures, and visual conditioning and its evolution in
contemporary society. Students are required to participate in a
class field trip to Chicago or Minneapolis which involves a
substantial fee to cover travel expenses.
AD 360 Methodology
and Visual Form
4 cr.
Prerequisites: AD 203 and AD 270.
Examination of mechanics, optics and material
characteristics, and their relationship to the physical form of
objects.
AD 375 Perception and
Visual Form
4 cr.
Prerequisites: AD 203 and AD 270.
Examination of the interaction of psychological
and social psychological data and how this applies to visual
communication. Students analyze concepts of color, form and social
meaning in relation to their major studio area and production of
studio work.
AD 470 Value and
Visual Form
4 cr.
Prerequisites: AD 203, AD 270 and junior
standing.
The identification of personal and social values
as they relate to the production of art derived from critical,
theoretical and philosophical sources.
Art History Courses
AD 200 Native
American Art and Architecture
4 cr.
Satisfies the foundations of visual and
performing arts requirement.
Satisfies the world cultures requirement.
Prerequisite: EN 111 recommended.
A study of the issues current in the field
dealing specifically with objects and artifacts that express
cultural concepts in visual form and the built environment from
pre-contact times to the present. A contextual approach will be
used to analyze traditional and contemporary material produced by
the Anishinabe and Haudenosaunee as well as other indigenous
groups in the areas of the U.S. and Canada.
AD 250 History of
Western Art and Architecture
4 cr.
Satisfies the foundations of visual and
performing arts requirement.
Surveys the history of the visual arts in the
Western world from prehistoric times through the first half of the
nineteenth century. The social contexts of art, aspects of form,
the possible intentions of artists and the theoretical
underpinnings of artistic activity are examined.
AD 260 Why America
Looks This Way
4 cr.
Satisfies the foundations of visual and
performing arts requirement.
Survey of the ideas and events determining the
appearances of our cities, countryside, industrial products and
homes.
AD 265 Art and
Architecture of Japan
4 cr.
Satisfies the foundations of visual and
performing arts requirement.
Satisfies the world cultures requirement.
A chronological survey of the visual arts in
Japan from prehistory to the twentieth century. The course is
organized according to the periods of Japanese political and
cultural history. Covers the styles, media and artists in Japanese
art history and introduces the core aesthetic, religious, and
ethical values that are expressed through Japanese art and
architecture.
AD 300 Japan and the
West: Crosscurrents in Art and Architecture
4 cr.
Satisfies the foundations of visual and
performing arts requirement.
Satisfies the upper division liberal studies
requirement.
Satisfies the world cultures requirement.
Prerequisites: Completion of the
foundations of communication requirement and junior standing.
Investigates the mutual influence of Japanese and
western art during the nineteenth and twentieth centuries.
Considers technical, formal and philosophical dimensions of this
influence. The focus of the course is Japan's impact on European
and American modernist art. The course will lead to a general
understanding and appreciation of intercultural processes in art.
AD 355 Twentieth
Century Art and Architecture
4 cr.
Satisfies the foundations of visual and
performing arts requirement.
Satisfies the upper division liberal studies
requirement.
Prerequisites: Completion of the
foundations of communication requirement and junior standing.
Survey of the visual arts and built environment
in the Western world from the second half of the 19th century
through the present decade. The conceptual basis of the arts and
their place in society is examined within an historical framework.
Areas of Concentration
Ceramics
AD 122 Ceramics:
Handbuilding Techniques
4 cr.
Introduction to the methods and techniques of
producing ceramic objects covering the various forming, finishing,
and firing techniques. Students experience techniques ranging
from pinch, cool, and slab construction.
AD 222 Ceramics:
Wheel Forms
4 cr.
Development of the traditional skills of
throwing, along with glazing and firing procedures. Supporting
information is derived from historical and contemporary wheel
thrown forms.
AD 322 Ceramics:
Seminar
4 cr.
Prerequisites: AD 203, AD 122, and AD 222.
Production of a collection of ceramic pieces that
combine traditional and experimental techniques to develop a
personal approach toward the ceramic material. The emphasis is on
finishing and technical concerns related to clay/glaze formulation
and firing procedures.
AD 422 Ceramics:
Seminar
4 cr.
Prerequisites: AD 322 and junior standing
or permission of instructor.
Production of a body of work that supports the
student’s personal concern for form. Individual solutions for
construction and finishing are stressed with a focus on current
trends and issues in ceramics.
AD 459 Ceramics: BFA
Seminar
4 cr.
Prerequisites: AD 303, AD 422 and junior
standing or permission of instructor.
Continuation of the study of the ceramic process
to develop a body of work representing a personal approach
supported by ideological and theoretical sources.
Digital Cinema
AD 121 Digital
Cinema: Introduction
4 cr.
Introduction to the physical aspects of digital
video production. Screenings emphasize narrative features and
shorts. Equipment is provided.
AD 221 Digital
Cinema: Animation
4 cr.
Continued development of digital video production
skills and knowledge emphasizing animation forms. Equipment is
provided.
AD 321 Digital
Cinema: Seminar
4 cr.
Prerequisites: AD 203 and AD 221.
Continued development of digital video production
skills and knowledge emphasizing documentary forms. Students must
have access to a camcorder.
AD 421 Digital
Cinema: Seminar
4 cr.
Prerequisites: AD 321 and junior standing
or permission of instructor.
Continued development of digital video production
skills and knowledge emphasizing a seminar project. Students must
have access to a camcorder.
AD 458 Digital
Cinema: BFA Seminar
4 cr.
Prerequisites: AD 303, AD 421 and junior
standing or permission of instructor.
Development of a portfolio presentation and an
ideological statement.
Drawing and Painting
AD 114 Painting
4 cr.
Introduction to relevant concepts and techniques.
A body of work is produced exploring several painting media, with
an emphasis on oils.
AD 120
Drawing/Illustration
4 cr.
Introduction to methods and knowledge needed to
create various types of spatial illusions and to provide cognate
support for drawing.
AD 220
Drawing/Painting
4 cr.
Prerequisite: AD 120.
Development of techniques and skills related to
all aspects of spatial illusions. Emphasis is placed on the
importance of drawing as a basis for visual growth.
AD 320
Drawing/Painting/Papermaking: Seminar
4 cr.
Prerequisites: AD 203 and AD 220.
Production of a body of works demonstrating the
student’s understanding of psychological and social aspects.
Students may produce work in any combination of drawing, painting
or papermaking.
AD 420
Drawing/Painting/Papermaking: Seminar
4 cr.
Prerequisites: AD 320 and junior standing
or permission of instructor.
Development of a body of work using a personal
approach to image construction and emphasizing the ideological
sources supporting the activity.
AD 457
Drawing/Painting: BFA Seminar
4 cr.
Prerequisites: AD 303, AD 420 and junior
standing or permission of instructor.
Production of a body of work that continues the
development of ideological concerns.
Electronic Imaging
AD 134 Electronic
Imaging: Introduction
4 cr.
Introduction to computer graphics hardware and
software with the development of knowledge and skill in electronic
image production. No previous computer experience required.
AD 234 Electronic
Imaging: Digital Photography, Animation and Desktop Video
4 cr.
Prerequisites: AD 134 and AD 175.
Development of concepts and methods for
electronic imaging using a variety of software. Techniques using
resources from traditional media such as graphic design,
illustration, painting, photography and video are incorporated.
Ideological issues concerning electronic imaging are presented.
AD 334 Electronic
Imaging: Modeling, Rendering and Animation
4 cr.
Prerequisites: AD 203 and AD 234.
Development of concepts and methods for the
modeling and animation of three-dimensional forms. Industry uses
of modeling such as gaming, real-time rendering and time based
narrative will be presented.
AD 434 Electronic
Imaging: Interactive Multimedia and Web Site Design
4 cr.
Prerequisites: AD 203, AD 234 and junior
standing or permission of instructor.
Development of concepts and methods for
interactive multimedia and web site design using a variety of
software. Considerations for navigation, interactivity and visual
communication will be presented.
AD 467 Electronic
Imaging: BFA Seminar
4 cr.
Prerequisites: AD 303, AD 430, AD 434 and
junior standing or permission of instructor.
Development of electronic imaging portfolio
presentation and ideological statement. Self promotion with an
emphasis on job search will be explored through the development of
interactive media such as a Web site.
Environmental Design
AD 129 Environmental
Design: Image Basis
4 cr.
Introduction to methods and techniques of
environmental and social goods design. Ideation and presentation
procedures are stressed in studio work with an introduction to
cognate aspects of interior and commercial design presented
through lecture and discussion.
AD 229 Environmental
Design: Physical Basis
4 cr.
Development of environmental and product problem
solving techniques and the synthesis of sense impressions for
personal and specialized public environments, interiors and
products. Studio work is oriented toward model building techniques
and the basis of form presentations.
AD 329 Environmental
Design: Seminar
4 cr.
Prerequisites: AD 129, AD 203, and AD 229.
Application of ideological and theoretical
concepts to a contracted body of work. A written document of
support is required.
AD 429 Environmental
Design: Seminar
4 cr.
Prerequisites: AD 329 and junior standing
or permission of instructor.
Production of interior, environmental or
commercial site design solutions as an individual portfolio.
AD 466 Environmental
Design: BFA Seminar
4 cr.
Prerequisites: AD 303, AD 429 and junior
standing or permission of instructor.
Continued development of ideological concerns and
preparation of selected work for the professional portfolio.
Furniture Design
AD 124 Woodworking:
Joinery and Greenwood
4 cr.
Introduction to traditional hand tool joinery and
greenwood process through the production of social goods and the
identification of a personal mode of practice.
AD 224 Woodworking:
Turning and Bending
4 cr.
Introduction to wood turning and bending through
the production of social goods and the identification of a
personal mode of practice.
AD 326 Furniture
Design: Seminar
4 cr.
Prerequisites: AD 124, AD 203 and AD 224.
Development of a professional portfolio and a
written support paper. Emphasis is placed on understanding the
various parameters of usefulness, cost and appearance that form
the design program.
AD 426 Furniture
Design: Seminar
4 cr.
Prerequisites: AD 326 and junior standing
or permission of instructor.
Continued development of a professional portfolio
and written support paper from AD 326. Emphasis is placed on the
application of ideology and theory.
AD 463 Furniture
Design: BFA Seminar
4 cr.
Prerequisites: AD 303, AD 426 and junior
standing or permission of instructor.
Continued development of ideological and
theoretical concerns. Emphasis is placed on preparing a selection
of work as a professional portfolio and writing a paper supporting
the activity.
Graphic Communication
AD 118 Introduction
to Graphic Communication
4 cr.
Introduction to graphic communication concepts
with the development of hand skills. Emphasis is placed on the use
of process, pattern and color concepts.
AD 218 Graphic
Communication: Studio Practices
4 cr.
Prerequisite: AD 118.
Introduction to the use of typography. Emphasis
is placed on the use of process, letterform, layout and computer
skills.
AD 318 Graphic
Communication: Seminar
4 cr.
Prerequisites: AD 203 and AD 218.
A study of layout and design. Emphasis is placed
on the use of process, design concept, complex layout and computer
skills.
AD 418 Graphic
Communication: Seminar
4 cr.
Prerequisites: AD 303, AD 318 and junior
standing or permission of instructor.
A study of client-based graphic problems.
Emphasis is placed on the use of process, market research, design
concept, advanced layout and computer skills.
AD 455 Graphic
Communication: BFA Seminar
4 cr.
Prerequisites: AD 303, AD 318 and junior
standing or permission of instructor.
A study of self-promotion. Emphasis is placed on
portfolio, job search and exhibition preparation.
Illustration
AD 120
Drawing/Illustration
4 cr.
Introduction to methods and knowledge needed to
create various types of forms and spatial illusions.
AD 219 Illustration
Forms
4 cr.
Study of illustration concepts and techniques.
The focus is on studio production in book, magazine advertising,
television and film illustration with an emphasis on color and
linear perspective using a variety of media including computer
imaging.
AD 319 Illustration:
Seminar
4 cr.
Prerequisites: AD 203 and AD 219 with a
“B” or better.
Development of a competitive professional
portfolio with assignments that closely parallel illustration
problems encountered in the profession. Two areas of illustration
are chosen by the student stressing the interaction of image,
color typography and social meaning.
AD 419 Illustration:
Seminar
4 cr.
Prerequisites: AD 319 with a “B” or better
and junior standing or permission of instructor.
Completion of a competitive professional
portfolio focusing on one area of illustration with students
choosing the concepts, themes and techniques. Illustration markets
and career opportunities are investigated.
AD 456 Illustration:
BFA Seminar
4 cr.
Prerequisites: AD 303, AD 419 with a “B”
or better and junior standing or permission of instructor.
Study of image, color, typography and social
meaning for the visual communication media. Students complete a
professional portfolio demonstrating mastery of illustration
problems in their chosen area.
Jewelry, Metalsmithing and Blacksmithing
AD 123
Jewelry/Metalsmithing
4 cr.
Introduction to methods, techniques and materials
used to construct metal objects and jewelry. The course covers
forming, soldering, cutting, forging, casting, fabricating metal
and other materials in the production of jewelry/art.
AD 223
Blacksmithing/Metalsmithing
4 cr.
Development of skills and knowledge of basic
blacksmithing in the production of utilitarian and non-utilitarian
forged objects. Beginning through advanced techniques of forging
hot steel are covered.
AD 323 Metalsmithing:
Seminar
4 cr.
Prerequisites: AD 123, AD 175 and AD 223.
Production casting and mold-making techniques.
Individualized research of casting processes in the production of
jewelry and metal objects.
AD 423 Metalsmithing:
Seminar
4 cr.
Prerequisites: AD 203, AD 323 and junior
standing or permission of instructor.
Sheet metal forming techniques: raising,
sinking, folding and construction. Production of a collection of
work using these techniques as the foundation of the structures
designed by each student.
AD 460 Metalsmithing:
BFA Seminar
4 cr.
Prerequisites: AD 303, AD 423 and junior
standing or permission of instructor.
Continued development of ideological concerns in
the production of studio art work as contracted with the
instructor.
Photography
AD 117 Photography:
Black and White
4 cr.
Introduction to the use of the camera, film
processing, printing procedures and print presentation using black
and white materials. Assignments and critiques introduce the
student to ideology and problem-solving techniques. Each student
must have access to a single reflex camera.
AD 217 Photography:
Color
4 cr.
Prerequisite: AD 117.
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