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2005 y sus crisis financieras

ACCOUNTING (ACCT)

ACCT 2101 – Introduction to Financial Accounting (3)

Prerequisite: MATH 1001 or MATH 1111; ITEC 1001, and Successful Completion of 30 Hours.

Introduction to the concepts, principles and procedures pertaining to the collection and summarization of accounting information and the preparation, analysis and interpretation of external financial statements in the global environment. ACCT 2102 – Introduction to Managerial Accounting (3)

Prerequisites: MATH 1001 or MATH 1111; ITEC 1001, and Successful Completion of 30 Hours

An introductory study of the preparation, analysis, interpretation and use of internal accounting information for planning and control with emphasis on profit analysis, budgeting, performance measurement and relevant costs for decision making.

ACCT 3101 – Financial Accounting and Reporting I (3) Prerequisites: ACCT 2101

Study of the theory and principles underlying the preparation of external financial statements in the global environment. Concise review of the basic principles and concepts relating to the collection and summarization of accounting

information and the preparation of the financial statements. Study in depth the theory and issues related to recognition and measurement of assets.

ACCT 3102 – Financial Accounting and Reporting II (3) Prerequisite: ACCT 3101

Study of the theory and principles underlying the preparation of external financial statements in the global environment. Study in depth the theory and issues related to measurement and recognition of liabilities and shareholders’ equity. ACCT 3201 – Fundamentals of Income Taxation (3)

Prerequisites: ACCT 3101 or FINA 3000 or permission of Instructor

Study of the principles and concepts of federal income taxation of individuals and corporations. ACCT 3301 - International Accounting (3)

Prerequisites: ACCT 2101; ACCT 2102; BUSA 3200

This course examines the development of accounting standards and reliability of accounting information in a global environment. The current effort of convergence of U.S. GAAP with international accounting standards is examined as related to financial reporting and decision making. Also, comparative practices, foreign currency translation, transfer pricing and international taxation will be discussed.

ACCT 3401 – Accounting Analysis and Modeling (3) Prerequisite: ACCT 2102, ACCT 3101

This course focuses on the analytic and modeling skills expected of students entering the accountancy profession. The emphasis of the course is on MS Excel, MS Access, and add-in tools used by accounting professionals in answering business questions. Students will learn primarily through completing a series of targeted exercises and projects using Excel and Access.

ACCT 4103 – Auditing (3)

Prerequisites: ACCT 3102; BUSA 2000

Study of the objectives, standards and procedures involved in examining and reporting on financial statements of business organizations by independent auditors.

ACCT 4104 – Governmental and Not-for-Profit Accounting (3) Prerequisite: ACCT 3101

A study of the principles of accounting and reporting for governmental, non-governmental and not-for-profit organizations.

ACCT 4105 – Financial Accounting and Reporting III (3) Prerequisites: ACCT 3102

Georgia Gwinnett College 2014-15 Catalog

Study of the theory and principles of accounting for business combinations, preparation of consolidated financial statements, accounting for partnerships and selected advanced topics of importance in the profession in a global environment.

ACCT 4201 – Taxation of Business Entities (3) Prerequisites: ACCT 3201

Study of the rules and considerations involved in the taxation of different types of business organizations, including C- corporations, S-corporations, and partnerships.

ACCT 4202 – Controllership (3)

Prerequisites: ACCT 2101; ACCT 2102; MGMT 3000; and BUSA 2000

Study of accounting issues related to the planning and control of the organization. Focus on issues impacting the profession of accountancy such as the current regulatory and legal environment, management and cost accounting, performance measurement, internal accounting controls and accounting forensics.

ACCT4300 – Regulation of Accounting Profession (3)

Prerequisites: BUSA 2106 and either ACCT 3101 or FINA 3000 with a grade of “C” or better

An overview of the areas of law relevant to business transactions, with a focus of the impact of the law on accounting professionals. Topics may include, but are not limited to, agency, contracts, the Uniform Commercial Code,

debtor/creditor relationships, securities regulation, entity selection, trusts and estates, and other areas of law typically covered on the CPA exam. Professional responsibilities of accounting professionals will also be addressed.

ACCT4350 – IT Audit and Control Prerequisite: ACCT 2101, ACCT 2102, ITEC 1201/2201, or BUSA 3100 This course explores organizational and managerial issues relevant to planning and conducting Information Technology (IT) audit and control activities. The course covers the following conceptual areas: assessment and control of IT risk as a component of business risk, IT control objectives, design and evaluation of appropriate IT controls required to

effectively mitigate IT risks and IT control implications associated with risks created by the use of the internet and wireless transmissions.

ACCT 4700 – Special Topics in Accountancy (1-3) Prerequisite: Permission of Instructor

Study of current topics of interest in the profession of accountancy. May be repeated for credit when topic varies. ACCT 4751– Internship in Accounting (3)

Prerequisite: ACCT 3101, ACCT 3102, ACCT 3201 and a 3.0 overall GPA

Individually designed learning opportunity in which the student is involved in the normal accounting related operations of an organization in the private or public sector.

ANTHROPOLOGY (ANTH)

ANTH 1102 – Introduction to Anthropology (3) Prerequisite: READ 0098

This course is a survey of general anthropology, the comparative study of human kind as a whole, including its four major sub disciplines: cultural anthropology, archaeology, linguistics and physical anthropology. Through ethnographic descriptions, comparisons across time and cross-cultural analysis, emphasis is placed on the great variety of cultural adaptations which various peoples have developed to survive and to meet human needs.

ANTH 3000 – People and Culture of Latin America (3) Prerequisite: ENGL 1102

A survey of Latin America from the pre-Columbian era to the present. ANTH 3010 – Cultural Anthropology (3)

Prerequisite: ENGL 1102 and ANTH 1102

As one of the social sciences, Cultural Anthropology studies the causes of human behavior. It studies human behavior from the perspective of the concept of culture and cultural systems. It studies different cultures and peoples of the world, with non-European small scale traditional societies as a contrast with our own culture. Topics include

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are symbolic and religious systems, how these areas interact and affect each other, culture change, modernization and globalization.

ANTH 4000 – World Prehistory and Archaeology (3)

Prerequisite: ANTH 1102 and ENGL 1102, each with a grade of C or better

This course introduces students to archaeology as a method of scientific investigation and a way of studying human and the causes of human behavior. Particular emphasis is placed on archaeological study of environment, technology and demography, and how those factors interact with social organization and worldview to produce distinctive cultures throughout the world. Examples include the prehistoric Paleolithic of Europe, Africa and Asia, the global Neolithic Revolution (including Georgia), and the rise of chiefdoms, states, cities, and civilizations worldwide.

ANTH 4700 – Special Topics in Anthropology (3)

Prerequisite: ENGL 1102 with grade of C or better, and ANTH 1102

Current topics and themes in anthropology. May be repeated as different topic for credit.

ART (ARTS)

ARTS 1100 – Art Appreciation (3)

Survey and theory of art throughout the world and throughout history, focusing on the analysis of art forms, technical procedures, subject matter, composition, theory, art philosophy and cultural and social values and influences. Two- dimensional and three-dimensional arts and the formal media theories of visual arts will be examined via lectures, projects, discussions and presentations.

ARTS 1100H – Art Appreciation Honors (3) Prerequisite: None please see co-requisite.

Co-requisite: Enrollment in the GGC First Year Honors Experience or Honors Program; or, permission of the Dean of Liberal Arts and the Director of the GGC Honors Programs.

Art Appreciation is a survey of art throughout the world and throughout history, focusing on the analysis of art forms, technical procedures, subject matter, composition, theory, art philosophy, and cultural and social values and influences. Two-dimensional and three-dimensional arts will be discussed. This course offers an integrated educational experience providing you with opportunities where applicable to explore the meanings of and develop abilities related to the four core values espoused by the college and our Honors Programs: leadership, creativity, service, and scholarship. In part, this means that Arts 1100-H consistently will challenge you and offer you learning opportunities that fully support the College’s Vision and Mission via the promotion of a dynamic learning community.

ARTS 2010 – Drawing I (3)

Studio methods course; a practical introduction to the techniques, materials and principles of drawing. ARTS 2011 – Drawing II (3)

Techniques, materials and principles of drawing ARTS 2020 – Two Dimensional Design (3)

Studio and theory course; a practical method lab on the fundamentals of two-dimensional design introduced through projects in a variety of media.

ARTS 2030 – Three Dimensional Design (3)

An investigation of three dimensional forms and space using various materials and methods. ARTS 2100 – Survey of Western Art I (3)

Prerequisite: ENGL 1101 grade of “C” or higher

This course is an art history survey of the visual arts produced by Western civilizations from approximately 30,000 B.C.E. to 1600 C.E. The major artistic monuments and movements of each time period will be examined in context with the cultural, political and philosophical currents of each era.

ARTS 2200 – Survey of Western Art II (3)

Georgia Gwinnett College 2014-15 Catalog

This course is an art history survey of the visual arts produced by Western civilization from approximately the 17th century to the 21st century. The major artistic monuments and movements of each time period will be examined in context with the cultural, political and philosophical currents of each era.

ARTS 3511 – History of American Art (3)

Prerequisites: ENGL 1102 (grade of “C” or better); FILM 1005 or ARTS 1100 or MUSC 1100 or ENGL 2100 or 2110 (grade of “C” or better); or consent of instructor.

History of American Art is a focused upper level study of the history of American Art from pre-colonial and Pre- Columbian art to the present, with emphasis upon the theories, philosophies, events, styles, major works, and

philosophical influences such as Manifest Destiny and Neo-Classical styles of the Academy and the Enlightenment and other trends. Readings, discussion, lecture, and focused individual research and writing will provide a greater depth and insight into the American experience.

ARTS 3530 – History of Renaissance Art (3)

Prerequisites: ENGL 1102 (grade of “C” or better); FILM 1005 or ARTS 1100 or MUSC 1100 or ENGL 2100 or 2110 (grade of “C” or better); or consent of instructor.

A focused examination of the developments, styles and artists of the period from 1370 through the 16th Century in European Art. An examination of paintings, sculpture, prints and architecture of the early, high and late Renaissance in Italy, France, Flanders, England, the Netherlands and Spain and the Spanish possessions. A chronological and

comparative study, emphasis is placed on the distinct contributions of specific artists and of different regions. The economic, philosophical, religious, political and cultural developments of the Renaissance are explored in detail. Outside readings are incorporated into class discussions.

ARTS 3550 - History of Modern Art (3)

Prerequisite: ENGL 1102 (grade of “C: or better) FILM 1105 or ARTS 1100 or MUSC 1100 or ENGL 2100 or ENGL 2100 (grade of “C” or better); or consent of instructor.

A focused overview and examination of the developments, styles and artists of the period from 1870 through the late 20th Century in European and American Art. The development and execution of formal theory, its evolution and impact, and the social and expressive influences will be covered. The flow of artistic influence from the school of Paris to the New York School will be reinforced with lectures, discussions, textbook and additional readings.

BIOCHEMISTRY (BCHM)

BCHM 3100K – Biochemistry with Laboratory (4)

Prerequisite: CHEM 2211K and BIOL 3400K; or CHEM 2212K

A study of the structure and function of biological molecules, enzymology, metabolism and bioenergetics. Upon completion of this course, students will: (1) describe the three dimensional structural and functional relationship of proteins; (2) trace intermediary metabolism from macromolecules to carbon dioxide including both anabolic and catabolic reactions of glucose; (3) explain enzymatic catalysis with regard to mechanism and kinetics; (4) explain the structure and function of major classes of macromolecules; (5) use technological resources to investigate biochemical problems; (6) apply the scientific method to address hypothetical problems.

BCHM 4100K – Advanced Biochemistry with Laboratory (4) Prerequisite: BIOL 1107K and BCHM 3100K

Continued study of the structure and function of biological molecules, enzymology, metabolism and bioenergetics. Upon completion of this course students will: (1) describe nucleic acid processes at the molecular level; (2) trace metabolic pathways of lipids and amino acids; (3) explain energetic and mechanisms of photosynthesis; (4) describe integrated metabolism; (5) communicate clearly and effectively; (6) use technological resources at the appropriate level; (7) apply the scientific method to address hypothetical problems; (8) demonstrate competence in the use of biochemical techniques and laboratory analysis.

BCHM 4450K – Enzymology with Laboratory (4) Prerequisite: BCHM 3100K

An in-depth course examining the biochemistry of enzymes. Upon completion of this course, students will: (1) describe the three dimensional structure of enzymes and the various chemical mechanisms of catalysis; (2) explain steady state kinetics; (3) describe purification methods and purify proteins in the laboratory; (4) become proficient in analysis of kinetic data.

Georgia Gwinnett College 2014-15 Catalog

BIOLOGY (BIOL)

BIOL 1101K – Biological Sciences I and Laboratory (4) Prerequisites: MATH 0099; READ 0098; ENGL 0099

Part of the two-semester study of basic biology for non-science majors including one semester of laboratory experience. Upon completion of this course, students will: (1) describe the organization of life from the cellular level to the

organism; (2) demonstrate critical thinking skills and the scientific process; (3) effectively collect and analyze data and draw conclusions; (4) apply scientific concepts to global issues and perspectives and distinguish between well-

documented scientific studies and popular opinion; (5) communicate scientific topics effectively in oral and written form. BIOL 1102 – Biological Sciences II (3)

Prerequisites: MATH 0099; READ 0098; ENGL 0099

Part of the two-semester sequence of basic biology for non-science majors. Upon completion of this course, students will: (1) describe the organization of life from the organism to the biosphere; (2) demonstrate critical thinking skills and the scientific process; (3) effectively collect and analyze data and draw conclusions; (4) apply scientific concepts to global issues and perspectives and distinguish between well-documented scientific studies and popular opinion; (5)

communicate scientific topics effectively in oral and written form. BIOL 1107K – Principles of Biology I and Laboratory (4) Prerequisites: MATH 0099; READ 0098; ENGL 0099 Co-requisite: CHEM 1211K

A study of general biology for science and technology majors including laboratory experience. Upon completion of this course, students will: (1) Apply basic chemical concepts to the understanding of how water and the carbon atom contribute to the fitness and diversity of life. (2) Describe the structure of macromolecules and their functions in organisms (3) Describe the energy production and metabolic pathway (respiration and photosynthesis) of saccharides in plants and animals (4) Differentiate cell structure and function (5) Describe the eukaryotic cell cycle and differentiate between mitosis, meiosis, and binary fission (6) Describe the molecular mechanisms that regulate gene expression from DNA to RNA to protein (7) Apply biological knowledge to real world problems by critically assessing and utilizing scientific information and by understanding of the nature of science.

BIOL 1108K – Principles of Biology II with Laboratory (4) Prerequisites: MATH 0099; READ 0098; ENGL 0099

A study of general biology for science and technology majors including laboratory experience. Upon completion of this course, students will: (1) Describe and apply the basic principles of Mendelian genetics and population genetics; (2) Describe and apply the basic principles of evolution and natural selection; (3) Describe the basic characteristics of the major forms of life (Bacteria, Protists, Fungi, Plants, and Animals) on our planet; (4) Describe and apply the basic principles of ecology; and (5) Communicate effectively regarding biology topics in oral and written form using appropriate scientific terminology..

BIOL 2451K – Human Anatomy and Physiology I with Laboratory (4) Prerequisites: CHEM 1151K or CHEM 1211K or BIOL 1107K

Not available for credit for Biology Majors. A study of anatomy and physiology for students interested in pursuing careers in Allied Health Professions. Upon completion of this course, students will: (1) Demonstrate knowledge of biochemical components and structure of eukaryotic cells; (2) Demonstrate an understanding of homeostasis and its importance in the functioning of the human body systems; (3) Identify various tissue types and cell types; (4) Demonstrate knowledge of tissue type functions; (5) Identify various structures within each of the following organ systems: Integumentary, Skeletal, Muscular, and Nervous; (6) Apply concepts of cell and tissue structures as they relate to the functions of the Integumentary, Muscular, Skeletal, and Nervous systems; (7) Read, understand, critically evaluate and communicate information related to anatomy and physiology from case studies, medical journals, and health articles; (8) Collect data and analyze the results of physiological experiments, using the Scientific Method

BIOL 2452K – Human Anatomy and Physiology II with Laboratory (4) Prerequisite: BIOL 2451K

Not available for credit for Biology Majors. A study of anatomy and physiology for students interested in pursuing careers in Allied Health Professions. Upon completion of this course, students will: (1) apply concepts and knowledge of general terminology, cell structure and function and gross anatomy, physiology, histology and terminology related to the circulatory, endocrine, lymphatic, immune, urinary, digestive and reproductive systems; (2) demonstrate an

Georgia Gwinnett College 2014-15 Catalog

understanding of the endocrine system and its importance in maintaining homeostasis of the human body systems; (3) read, understand and critically evaluate information related to anatomy and physiology from medical journals, health articles and other information sources; (4) recognize various tissue types and cell types and make generalizations about their function; (5) collect data and analyze the results of physiological experiments, using the Scientific Method; (6) effectively communicate case studies in anatomy and physiology through verbal, written or multimedia means. BIOL 2516K – Microbiology with Laboratory for the Health Sciences (4)

Prerequisite: BIOL24512K or BIOL 2452K with concurrency

Not available for credit for Biology Majors. A study of microbiology for students interested in pursuing careers in Allied Health Professions. Upon completion of this course, students will: (1) demonstrate knowledge of the fundamentals of the field of microbiology including its history, basic microscopy techniques and the role of microbes in both health and disease; (2) describe prokaryotic cellular structure and functions; (3) discuss the molecular basis of microbial metabolism, growth, genetics and pathogenesis; (4) discuss the diversity of microorganisms and viruses; (5) demonstrate knowledge of the techniques of microbial control including sterilization, disinfection and antimicrobial therapy; (5) discuss host- microbe interactions including epidemiology, nonspecific/specific host defense and immunology; (7) identify the major medically important organisms and relate them to the diseases they cause; (8) demonstrate competence in common staining and aseptic techniques used to study microorganisms in the laboratory.

BIOL 3000 – Evolution (3) Prerequisite: BIOL 3400K

An introduction to the theory of evolution from classical studies to recent discoveries. Upon completion of this course, students will: 1) describe Darwin’s contribution to evolutionary theory; 2) explain how natural selection and other mechanisms, such as genetic drift and gene flow, cause evolutionary changes; 3) demonstrate the application of genetics to evolutionary theory; 4) distinguish “modern” developments in evolutionary theory, such as neutral theory, levels of selection, inclusive fitness, life history, etc.; 5) interpret date from and apply the scientific method to evolutionary theory; 6) describe how evolutionary processes contribute to speciation and observed patterns of biological diversity.

BIOL 3010K – Human Anatomy (4) Prerequisites: BIOL 1107K and BIOL 1108K

This course provides a comprehensive coverage of human anatomy. In the course, students will also compare and contrast the structures of vertebrate groups with a focus on evolutionary relationships. Upon completion of this course, students have: (1) Be able to describe the major components of the 12 major organ systems in the Human Body (Reproductive, Urinary, Nervous, Muscular, Respiratory, Skeletal, Lymphatic, Immune, Integumentary and Digestive, Endocrine, and Cardiovascular systems); (2) Demonstrate a general knowledge of basic anatomical terms and

vocabulary; (3) Describe the role of evolution in producing anatomical structures in vertebrate organism; (4) Be able to communicate effectively regarding biology topics in oral and written form using appropriate scientific terminology. This course is intended for Biology Majors

BIOL 3020K – Human Physiology (4)

Prerequisites: BIOL 3400K Recommended: BIOL 3010K

This course provides a broad coverage of vertebrate physiology. Physiology is the study of the function and activities of living things and their parts. In anatomy, you learn what the parts are; in physiology, you learn how they work. Upon completion of this course, students should have: (1) Be able to describe the major components of the 12 major organ systems in the Human Body (Reproductive, Urinary, Nervous, Muscular, Respiratory, Skeletal, Lymphatic, Immune, Integumentary and Digestive, Endocrine, and Cardiovascular systems); (2) Demonstrate a general knowledge of basic physiology terms and vocabulary; (3) Be able to multiple examples how the body’s main organ systems maintain homeostasis; (4) Be able communicate effectively regarding biology topics in oral and written form using appropriate