This course examines accounting principles at an advanced level. Topics include consolidations at the date of acquisition, consolidations after the date of acquisition, accounting for subsidiaries in foreign nations, segment reporting, partnership accounting, and government accounting. Prerequisites: 211, 312.

Experiential Learning: Internship (12 Credits) Non-classroom experiences in the field of business. Placements are generally off-campus, and may be full-or part-time, and with or without pay. Credit for experiences must be sought prior to occurrence, and learning contracts must be submitted before the end of the first week of the semester. A maximum of 15 credits of 287/487 can be used to meet graduation requirements. See the experiential learning: internship section of this catalog for details. Restricted to students with junior standing or higher. May be repeated for credit. Graded CR/NC. Contact Career Services for registration permission.

Individual and independent reading, research, and writing under the guidance of a School of Business faculty member. Refer to the academic policy section for independent study policy. A written learning contract must be on file in the Office of the Registrar by the end of the first week of classes in the semester in which the course is taken. The contract must provide details of the topic, learning objectives, methods to be used, works to be completed, completion dates, grading criteria, and a prospective bibliography. The learner must get contract approval from the guiding faculty member, his or her academic advisor, and the Dean of the School of Business before the contract is filed with the registrar. May be repeated for credit.

Generally Accepted Accounting Principles (GAAP) as applied to the income and financial position statements, inventory management, property, plant and equipment and intangible assets, and the time value of money. International Financial Reporting Standards (IFRS) will be integrated into this course. Prerequisite: ACCT 211.

Courses on topics of interest to sport science and leadership students offered on the basis of need, interest, or timeliness. Prerequisites as determined by the instructor. Restricted to students with freshman or sophomore standing. May be repeated for credit. For specific section description, click to the Section Details in VitNet.

Three hours lecture/discussion per week Exercise physiology is an evaluation of the acute responses and chronic adaptations of the body to the stresses of exercise. This course will provide a broad introduction to exercise physiology. Topics covered will include cellular energy metabolism, pulmonary and cardiovascular responses to exercise, muscle physiology, training, nutrition, body composition, and exercise testing. Prerequisites: grade of C or higher in BIOL 114 or 160.

Four hours lecture/discussion per week The course provides an overview of musculoskeletal anatomy, the mechanical properties and structural behavior of biological tissues, and biodynamics. Specific course topics will include structure and function relationships in tissues and organs; application of stress and strain analysis to biological tissues; analysis of forces in human function and movement; energy and power in human activity; introduction to modeling viscoelasticity of tissues. Prerequisite: grade of C or higher in BIOL 104 or 160, PHYS 250 and 270 or 260 and 270 are recommended. (Equal to BIOL-338)

Courses on topics of interest to sport science and leadership students offered on the basis of need, interest, or timeliness. Prerequisites as determined by the instructor. Restricted to students with junior or senior standing. May be repeated for credit. For specific section description, click to the Section Details in VitNet.

A study of financial accounting at the basic systems level emphasizing generally accepted accounting principles. Topics include financial accounting terminology, recording of business financial transactions, and the accounting cycle and record-keeping requirements.

Interpretation and use of accounting data for planning and control by management personnel. Topics include the terminology of managerial accounting, strategic cost management, budgeting, variance analysis, and the use of accounting concepts with computer spreadsheets. Prerequisite: 211.