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NUTR350

FOODSERVICE SYSTEMS I

3 sem. hrs.

This course applies management principles to the

foodservice operation. It emphasizes coordinating

theory and practice in the study of quantity food pro-

duction. Experiences are obtained in institutional

foodservice systems. With clinic. Prerequisite:

NUTR325.

NUTR355

FOODSERVICE SYSTEMS II

4 sem. hrs.

This course places special emphasis on personnel

management and on the tools of financial control uti-

lized in foodservice management. Quality control in

the operation of a ready foods system is also

addressed. Opportunities are provided for students to

enhance menu planning competencies. Learning

experiences facilitate participation in the procure-

ment, production, and service of food. Observation

and some participation in supervisory functions of the

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:

NUTR350.

NUTR360

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: NUTR355.

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:

NUTR310.

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:

NUTR345 and NUTR360.

BUSINESS

ADMINISTRATION

AND ECONOMICS

DEPARTMENT

Accounting Courses

ACCT215

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:

ACCT215.

ACCT315

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: ACCT315.

ACCT325

MANAGERIAL 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.

ACCT400

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.

ACCT405

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:

ACCT400.

ACCT420

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.

ACCT430

FORENSIC ACCOUNTING

3 sem. hrs.

This course instructs students in the basic principles

of forensic accounting including the history of inves-

tigative accounting and the qualifications of investi-

gators. Students will study fraudulent financial

reporting, misappropriation of assets, indirect meth-

ods of misappropriating income, money laundering

and cash flows, evidence management, loss valua-

tions, and providing litigation support and testimony.

Prerequisite: ACCT400.

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.

ACCT495

INTERNSHIP IN ACCOUNTING

3-15 sem. hrs.

The accounting internship provides students with an

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