West Virginia University Institute of Technology lt West Virginia University. ACCT 2. 01. Principles of Accounting. Hours. The concepts, principles, and procedures pertaining to the preparation, analysis, and interpretation of financial statements. YxQSX8Tg/0.jpg' alt='New Vision Wilderness Therapeutic Outdoor Programs' title='New Vision Wilderness Therapeutic Outdoor Programs' />ACCT 2. Principles of Accounting. Hours. PR ACCT 2. C or better. Utilization of accounting information for purposes of managerial control and decision making cost concepts, profit and financial budgeting, analysis of financial statements. ACCT 3. 11. Intermediate Accounting. Hours. PR WVU sections require ACCT 2. ACCT 2. 02 with a grade of B or better in each and PR or CONC ACCT 3. WVUIT sections require ACCT 2. ACCT 2. 02 with a grade of C or better. Development of accounting theory and practice, with emphasis on asset accounting. ACCT 3. 12. Intermediate Accounting. Hours. PR ACCT 3. C or better. Theory and practice with respect to accounting for liabilities and stockholders equity special problems peculiar to financial accounting analysis of financial statements and changes in financial position. ACCT 3. 22. Accounting Systems. Hours. PR ACCT 3. BCOR 3. 30 with a minimum grade of C in each. Analysis of data processing fundamentals and information systems analysis, design, and implementation, including necessary computer hardware and software components with particular reference to accounting information systems and the controls necessary therein. ACCT 3. 31. Managerial Accounting. Hours. PR ACCT 2. Adventure Careers Wilderness Work Do you want to be part of the toughest and most rewarding job youve ever imagined New Job Posting 10132016 Guide. C. This course is intended for non accounting majors. Analysis of internal accounting practices with emphasis on use of data for performance evaluation, control, motivation, through accounting systems, and decision making. No credit available to students having credit for ACCT 4. ACCT 4. 32. ACCT 3. Financial Statement Analysis. Hours. PR ACCT 2. This course will include an in depth review of financial statements financial ratios and fraud analysis industry average comparisons financial services and library sources and extended utility of ratios. Also listed as FIN 3. ACCT 4. 15. Advanced Accounting. Hours. PR ACCT 3. ACCT 3. 21 or ACCT 3. Accounting for business combinations, consolidations, foreign currency translation, governmental and nonprofit entities, and equity method investment accounting. ACCT 4. 20. Fraud Examination. Hours. PR ACCT 2. An overview of fraud related concepts management fraud financial statement fraud fraud prevention and detection techniques elements of fraud investigation and interviewing process. Steyr Serial Numbers. ACCT 4. 21. Fraud Management LegalEthical Issues. Nationally recognized outdoor behavioral healthcare New Vision Wilderness NVW is an intermediate level of care program for those who require an immediate. Hours. Offers a basic understanding of what motivates criminals to commit fraud legal elements of fraud rules of evidence key legal rights and privacy issues testifying and non control deterrence and methods used to implement it. ACCT 4. 22. Advanced Fraud Investigation Analysis. Hours. This course includes an in depth review of techniques used in investigating financial fraud. Topics include investigating theft and concealment sources of information interviewing and testifying. ACCT 4. 23. Information Security and Controls. Hours. This course will cover security issues in a computerized environment. Topics include security guidelines, implementation, and cost issues risk management and control. New Vision Wilderness Therapeutic Outdoor Programs' title='New Vision Wilderness Therapeutic Outdoor Programs' />ACCT 4. Advanced Cost Management. Hours. PR ACCT 2. Advanced cost management concepts and techniques with emphasis on cost measurement systems and the evaluation and management of performance. ACCT 4. 41. Income Tax Accounting 1. Hours. PR ACCT 3. C. Federal income taxation of individuals emphasizing filing status, exemptions, gross income, deductions, credits, compensation, retirement savings, home ownership, property transactions, and investments. ACCT 4. 42. Income Tax Accounting 2. Hours. PR ACCT 4. Federal income tax treatment of corporations, pass through entitles and their owners or beneficiaries, introduction to transfer taxes and planning. ACCT 4. 49. Case Studies in Fraud Examination and Management. Hours. PR ACCT 4. This capstone course integrates the knowledge and skills aquired during the fraud related course work in the program. Several cases will be assigned for discussion and written analysis. Students will also be required to write a research paper. ACCT 4. 50. Accounting Technology. Hours. PR ACCT 3. ACCT 3. 23. Survey and application of computerized accounting software systems set up, general ledger, accounts receivable, accounts payable, payroll, and preparation of financial statements. ACCT 4. 51. Auditing Theory. Hours. PR ACCT 3. ACCT 3. 22 or ACCT3. Blue Opal Usb Adapter Driver. Standards and procedures related to the independent audit of financial statements. ACCT 4. 61. Accounting for Nonbusiness Entities. Hours. PR ACCT 3. ACCT 3. 21 or ACCT 3. Accounting, reporting, and budgeting for governmental and nonprofit entities and the use of fund accounting data for planning and control. ACCT 4. 91. Professional Field Experience. Hours. PR Consent. May be repeated up to a maximum of 1. Prearranged experiential learning program, to be planned, supervised, and evaluated for credit by faculty and field supervisors. Involves temporary placement with public or private enterprise for professional competence development. ACCT 4. 93. Special Topics. Hours. PR Consent. Investigation of topics not covered in regularly scheduled courses. Maximum of nine semester hours in any or all courses numbered 4. College of Business and Economics may be applied toward bachelors and masters degree. ADRC 1. 01. Essential Skills in Adventure Recreation. Hours. This course focuses on foundational outdoor skills needed to safely participate in and lead trips in outdoor settings. Students learn and practice equipment selection and use, outdoor cooking, map compass navigation and wilderness first aid in classroom and outdoor settings. ADRC 1. 02. Adventure in Society. Hours. This course explores how outdoor adventure has transformed from a daily necessity for survival in early cultures to its modern form of recreational pursuit. Through readings, media, lectures and hands on adventure experiences students explore historical and modern perspectives of popular adventure pursuits and their societal influence. ADRC 1. 03. Introduction to Adventure Recreation. Hours. Overview of the adventure recreation industry including adventure tourism, instruction, guiding, sports and therapeutic applications. Examines motivations and trends of participation and professional employment opportunities in the field. ADRC 1. 11. Introduction to Whitewater Rafting. Hour. Introductory skills course in navigating class II III whitewater in inflatable watercraft. Content includes equipment selection and care, river features and hazards, paddle strokes, steering, whitewater maneuvers and basic rescue techniques. Must meet essential eligibility requirements to participate. ADRC 1. 12. Whitewater Rafting Techniques. Hour. PR ADRC 1. Whitewater raft skill development course designed to build intermediate skills on class III IV whitewater. Includes intermediate paddle raft maneuvers, oar rig operation and self recovery techniques. Must meet essential eligibility requirements to participate. ADRC 1. 21. Introduction to Rock Climbing. Hour. Introduction to rock climbing skills. Content includes skills necessary to climb and belay using a top rope system both on artificial and natural climbing surfaces. Must meet essential eligibility requirements to participate. ADRC 1. 22. Rock Climbing Techniques.