Using Harvard General rules for in-text references Use in-text references to acknowledge each author or source of information print or online used within your writing either by paraphrasing or using a direct quote. In-text reference details include the author s family name or company or organisation name, if the author is a company or organisation and year of publication, with extra information if required, such as page numbers. Use the full word 'and' when mentioning an author s in a sentence.
Course Listing For Courses AC Financial Accounting 3 Credits This course is an introduction to accounting concepts and the elements of financial statements including basic accounting vocabulary and analysis of business transactions from an accounting viewpoint.
Students will be required to recognize, record, and classify new accounting data. Emphasis is placed on corporate accounting. Introductory financial statement analysis and interpretation are also covered. It covers accounting and management decision making in both short-term and long-term strategic situations.
Students will be expected to explain and apply accounting concepts including basic costing and processes, cost classifications, responsibility accounting and ethical behavior of the managerial accountant. The foundations of professional success are established through the introduction and use of MS Office resources, Bellevue University Library resources and self-assessments.
AC Intermediate Accounting II 3 Credits This course is a continuation of AC and is designed for those interested in gaining a more thorough knowledge of financial accounting principles and procedures.
Topics include income recognition, long-term liabilities, shareholder equity and retained earnings, investments, leases, pensions, and derivatives. Topics covered include cost accounting system, responsibility accounting, job order costing, process costing, variable costing, budgeting, cost variance, cost behavior analysis and decision-making processes.
Students will have opportunities to experience how cost accounting is used within an organization through problem and case analyses.
Included in the course are the concepts of income tax determination, problems of computing gross income, deductions and losses, tax credits, capital gains and losses, tax liability, and preparation of tax returns.
Students will be expected to prepare basic tax forms and research tax issues using appropriate research materials. AC AC Accounting Information Systems 3 Credits Students will explore the concept of Accounting Information Systems AIS and the implications of a computerized AIS, as well as issues involved in converting from a manual system to a computerized AIS, as well as issues involved in converting from a manual system to a computer-based system database.
Students will also become knowledgeable of computer technology, IT terminology, commonly used software applications, and computer-based control issues. Emphasis is placed on internal control and security. Students must have junior or senior status. Students must complete 18 credit hours in residency in the College of Business.
A minimum of 9 of the 18 hours must be in upper level accounting courses. Students must have a minimum GPA of 3. Faculty approval is required. The course is designed to develop an understanding of purchase method of consolidation before introducing students to worksheet procedures for preparation of consolidated financial statements.
Students will also prepare detailed reports required in the formation and dissolution of partnerships and in the accounting activities required as a fiduciary responsible for estates and trust. Discussion topics will include current managerial and cost accounting issues such as JIT, Balanced Scorecard, ABC accounting, strategic cost management, meaningful report writing for management, and quality and performance measurement.
Also covered in this course are tax period and methods with major emphasis on working with tax laws, tax rules and procedures for the tax practitioner. AC AC Taxation of Business Entities 3 Credits This course covers the creation, formation, and liquidation of C corporations as well as tax practices and ethics as they relate to C corporations.
Also covered will be taxation across state lines, business tax credits, and international tax. The course will also cover tax planning issues, tax practice and ethics. Topics discussed will include tax impact on investment decisions, tax practice issues and ethics.
Emphasis is placed on developing audit evidence, evaluating audit risks, and preparing audit reports. Also covered are other attest and non-attest engagements such as reviews and compilations.
The course covers professional ethics, legal liability of the auditor and the impact of the PCAOB on the development of professional standards. Students will apply their understanding of the audit function in an assigned audit case.
This course is a study of accounting techniques as applied to federal and state governmental units, public school systems, colleges and universities, hospitals, voluntary and welfare organizations, and other non-profit organizations.
Students will be expected to prepare basic financial statements for a sample government using a dual-track computerized accounting software package. AC AC Topics in Accounting 1 - 3 Credits This course explore s a special topic s not treated or briefly treated in other accounting courses.
This course can be used to add a career component for your major.
Permission from Accounting Director and a minimum of 12 hours in accounting 1 to 3 credit hrs AC Advanced Accounting Problems 3 Credits This course covers advanced accounting topics in financial accounting such as: The course is designed to develop an understanding of the purchase method of consolidations before introducing students to worksheet procedures for the preparation of consolidated financial statements.
The course reviews the historical development of accounting theory and explores its impact on current accounting practices.
Examples of negative impact of tourism on the environment are numerous, but at the same time, tourism can have a positive impact and contribute to the sustainable development, providing welfare and social progress. Sustainability (ISSN ; CODEN: SUSTDE) is an international, cross-disciplinary, scholarly, peer-reviewed and open access journal of environmental, cultural, economic, and social sustainability of human beings. Sustainability provides an advanced forum for studies related to sustainability and sustainable development, and is published monthly online by MDPI. JSTOR is a digital library of academic journals, books, and primary sources.
Current reporting standards are reviewed regarding the theoretical rational for such and the tie-in to the conceptual framework. Other areas of discussion will include the policy making process, contemporary accounting issues, and some comparisons of U. AC AC International Accounting 3 Credits This course focuses on the study of current standards of practice in international financial accounting and a comparison of U.The main aim why governments should devise a tourism development strategy is initially to regulate and handle the negative areas of the tourism industry, mainly the negative social and environmental effects.
Impacts of Tourism Development Words | 23 Pages. Sustainable tourism is an industry that attempts to make a low impact on the environment and local culture while helping to generate income, employment, and the conservation of local ecosystems.
This is, therefore, a point of argument in favor of both positive and negative impacts of tourism (Murray , p). Some of the positive effects of tourism include the development of positive attitudes towards one another (Deardon and Harron , p. ). Examples of negative impact of tourism on the environment are numerous, but at the same time, tourism can have a positive impact and contribute to the sustainable development, providing welfare and social progress.
International, independent and influential. Museum-iD shares progressive thinking and developments in museums globally. Sustainable development is the organizing principle for meeting human development goals while at the same time sustaining the ability of natural systems to provide the natural resources and ecosystem services upon which the economy and society depends.
The desired result is a state of society where living conditions and resource use continue to meet human needs without undermining the.