foodservice operation of acute care hospitals and
other health care facilities are encouraged. Group and
independent projects to gather data for problem solv-
ing are implemented. Some field trips to a variety of
foodservice systems are arranged. Two hours lecture
and eight hours clinical experience. Prerequisite:
NUTR305.
NUTR307
FOODSERVICE SYSTEMS III
4 sem. hrs.
This course deals with acquisition of more knowledge
concerning the technical aspects of foodservice sys-
tems and development of technical, human, and con-
ceptual level skills. There is opportunity for in-depth
study of selected areas including administrative man-
agement or management control; procurement, menu
planning, and production; personnel management;
and systems design, layout, and equipment. Learning
experiences are provided for students to reinforce
their previously acquired competencies in the plan-
ning, organizing, directing, controlling, and evaluat-
ing processes in foodservice systems management.
The focus is on problem solving through such tech-
niques as case analysis and the research methodology.
Clinical experiences are obtained in a variety of food-
service operations in small community and govern-
ment acute care hospitals, extended care facilities,
community nutrition projects, college/university sys-
tems, school districts, and commercial foodservice
systems. An administrative/managerial level role
model as well as an instructor provide direction in the
clinical setting. Two hours lecture and eight hours
clinical experience. Prerequisite: NUTR306.
NUTR400
COMMUNITY NUTRITION
4 sem. hrs.
The concept of nutrition is explored in conjunction
with the socio-economic, cultural, and ethnic orienta-
tion of social behavior patterns, and behavior as it
relates to nutritional attitudes and habits. Emphasis is
placed upon legislations and fundings and various
approaches to nutrition education, i.e., community
related projects, individual investigation of nutrition-
al services provided within a community as vehicles
for fostering proper health habits throughout the life
cycle of an individual. Clinical experiences are at
appropriate community agencies. Two hours lecture
and eight hours clinical experience. Prerequisite:
NUTR200.
NUTR401
STAFF EXPERIENCE 4 sem. hrs.
In-depth experience that provides the student the
opportunity to synthesize one's learning into the total-
ity of professional dietitian practice. Functioning as
an entry-level dietetic, the student provides and man-
ages nutritional care services in both clinical dietetics
and foodservice administration. Professional knowl-
edge and skills in assessment, planning, implementa-
tion, and evaluation of nutritional care services are
continuously reinforced throughout the course.
Clinical experience is a six-week block period.
Clinical experiences are at Hamot Medical Center,
Saint Vincent Health Center or the Veteran's
Administration Medical Center. An experience in
food service systems management may be provided
in a variety of foodservice operations. Prerequisites:
NUTR303 and NUTR307.
BUSINESS
ADMINISTRATION
AND ECONOMICS
DEPARTMENT
Accounting Courses
ACCT210
ACCOUNTING I
3 sem. hrs.
Emphasis is placed on the main aspects of the
accounting structure. The fundamental accounting
principle is presented in the form of the balance sheet
equation. This is followed by the logical development
of the subject debits and credits, the special journals,
specific account classifications, and control mecha-
nisms of various types.
ACCT220
ACCOUNTING II
3 sem. hrs.
Focus is on the application of accounting principles
inside the enterprise, i.e., the proprietorship, the part-
nership, and the corporation. Prerequisite:
ACCT210.
ACCT310
INTERMEDIATE
ACCOUNTING I
3 sem. hrs.
An intensive study of accounting principles, conven-
tions, and rules. Cost and revenue concepts are
stressed. Topics: working papers, financial state-
ments, partnerships, corporations, interest and annu-
ities, and cost concepts. Prerequisite: ACCT220.
ACCT320
INTERMEDIATE
ACCOUNTING II
3 sem. hrs.
A continuation of ACCT310. Topics: valuation of
cash, receivables, inventories, tangible fixed assets,
intangible assets, and investments. Topics also
include funds and reserves, corporation financial
statements and analyses of working capital, profits
and funds flows. Prerequisite: ACCT310.
ACCT325
COST ACCOUNTING 3 sem. hrs.
This course develops an understanding of the con-
cepts and technical applications associated with cost
accounting in an organizational setting. Knowledge
of the costing process will enhance the student's abil-
ity to add value to the organization and advance the
student's development in business decision-making.
Prerequisites: ACCT220.
ACCT330
FEDERAL INDIVIDUAL INCOME
TAXATION
3 sem. hrs.
This course explores the law of federal income taxa-
tion and offers theoretical understanding of the under-
pinnings of the United States' major tax law, as well
as a practical understanding of the administration of
that law. Prerequisite: ACCT220.
ACCT335
TAX ACCOUNTING
ADVANCED TOPICS
3 sem. hrs.
This course covers the federal tax treatment of enti-
ties. Particular areas of study include federal income
tax on corporations, partnerships and trusts, and
estates. Also studied is the federal gift and estate tax
law, tax research and tax planning concepts are devel-
oped. Prerequisite: ACCT220.
ACCT340
AUDITING I
3 sem. hrs.
This course discusses the purposes and organization
of financial audits, including the use of studies to
evaluate internal control mechanisms and procedures.
Topics include preparation of audit programs for all
financial accounts and preparation of auditing work
papers. Emphasis is on generally accepted auditing
standards. Prerequisite: ACCT320.
ACCT345
AUDITING II
3 sem. hrs.
This course presents the methodology and purpose of
independent auditing; these include the nature and
amount of audit evidence necessary for preparing
audit reports. It also discusses the auditor's profes-
sional liability, ethics, independence, and responsibil-
ities as well as specific methods of review and evalu-
ation related to internal control. Other topics include
management advisory services and compiled and
reviewed financial statements. Prerequisite:
ACCT340.
ACCT350
ADVANCED ACCOUNTING
3 sem. hrs.
A course designed for students who are training to
become professional accountants, either public or pri-
vate. Topics: Specialized accounting problems such
as agency and branch accounting, joint ventures, cor-
porate combinations, consolidations and mergers,
consolidated financial statements, and specialized
accounting systems. Prerequisite: ACCT320.
ACCT395
INTERNSHIP IN ACCOUNTING
1-15 sem. hrs.
An internship is an on-site learning, work experience
with primary supervision by agency personnel.
Participation in the accounting internship requires a
minimum 2.6 quality point average in one's major and
a 2.4 quality point average overall. Students should
contact the department office for an application and
details. The internship requires an application
approval prior to participation. (A maximum of 15
semester hours of internship credit is applicable to an
undergraduate degree.)
ACCT490
INDEPENDENT STUDY:
ACCOUNTING
Variable Credit
The Independent Study program aims to serve those
students whose scholarly bent seems most clearly
adapted to independent work. Students are permitted
to resolve problems and to earn credit for work per-
formed outside the classroom requirement of any spe-
cific course in the curriculum.
ACCT610
FUND ACCOUNTING 3 sem. hrs.
This course presents the special accounting proce-
dures that are used by governments, governmental
agencies, and not-for-profit organizations. Topics
include the accounting for governmental-type funds,
proprietary funds, and the self-balancing account
groups. Computing software is employed in fund
accounting applications and analyses. Prerequisite:
ACCT220.
ACCT620
TAX POLICY AND RESEARCH
3 sem. hrs.
This course explores the choices made by the govern-
ment in creating the taxation system. The various
methods of taxation and the reasons those methods
were selected are explored. In addition, the course
covers in depth the nature and methods of researching
and presenting tax-related information. Prerequisite:
ACCT330.
Course Descriptions/143