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General Catalog 2024-2025

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Contents

Academic Administration of the University (Campuses and Central Office)
Faculty of the University
Directory
General Information
Admission to the University
Honors Program
Services Program for Adult Students (AVANCE)
Online Education
Tuition, Fees and Other Charges
Institutional Policies and Procedures of Return of Funds Applicable to Students with a Total Withdrawal
Student Financial Aid
Norms and Services Related to the Office of the Registrar
Academic Recognitions
Support Services and Student Life
Study Modalities and Learning Experiences
International Student Mobility Program (ISMP)
Satisfactory Academic Progress Norm: Undergraduate Programs
Graduation, Honors and Diplomas
Academic Norms of Compliance
Undergraduate Academic Offerings
General Education Program
Programs of Study: Undergraduate (Associate and Bachelor’s) Degrees
Courses
- ACCT - Accounting
  - 1000
  - 3000
  - 4000
- ACHA - Archeology
- ADEV - Applications Development
- AEST-Reserve Officers Corps Aerospace Studies
- AGRO - Agronomy
- ANTH - Anthropology
- ARAB - Arabic
- ARED - Art Education
- AREN - Architectural Engineering
- ARTS - Fine Arts
- AUDI - Auditing
- AWSC - Airway Science
- BADM - Business Administration
- BELI - Integral Beauty
- BIIN - Bioinformatics
- BIOL - Biology
- BIOT - Biotechnology
- BIPS - Biopsychology
- BMSC - Biomedical Sciences
- CARD - Cardio-Respiratory Care
- CHAP - Institutional Chaplaincy
- CHEM - Chemistry
- CJUS - Criminal Justice
- COED - Cooperative Education
- COEN - Computer Engineering
- COMF - Computer Forensics
- COMP - Computer Science
- COMU - Communications
- COTN - Computer Technology and Networks
- CRIM - Criminology
- CTMR - Computerized Tomography and Magnetic Resonance
- CYBE - Cyber Crimes
- CYSC - CYBERSECURITY
- DANC - Contemporary Dance
- DGDM - Digital Graphic Design and Multimedia
- DSGN - Design
- ECMP - Educational Computing
- ECOM - Electronic Commerce
- EDUC - Education
- ELEC - Electronic Engineering Technology
- ELEN - Electrical Engineering
- ENDE - Entrepreneurial Development
- ENGL - English
- ENGR - Engineering
- ENTR - Entrepreneurial and Managerial Development
- EVSC - Environmental Science
- EVTH - Environmental Technology
- FINA - Finance
- FORS - Forensic Science
- FREN - French
- FSMT - Restaurant and Food Services Administration
- GAME - Design and Development of Videogames
- GASC - Culinary and Gastronomic Services
- GEOG - Geography
- GEP-GECF - General Education Program - Christian Thinking
- GEP-GEEC - General Education Program - Entrepreneurial Culture
- GEP-GEEN - General Education Program - English
- GEP-GEHP - General Education Program - Health and Quality of Life
- GEP-GEHS - General Education Program - Historical and Social Context
- GEP-GEIC - General Education Program - Information and Computing
- GEP-GEMA - General Education Program - Mathematics
- GEP-GEPE - General Education Program - Philosophical and Aesthetic Thought
- GEP-GESP - General Education Program - Spanish
- GEP-GEST - General Education Program - Scientific and Technological Context
- GERM - German
- GERO - Gerontology
- HCAD - Health Services Adminiatration
- HESC - Health Science
- HIST - History
- HMGT - Restaurant and Food Services Administration
- HPER - Health Physical Education and Recreation
- HUMA - Humanities
- HUSE - Psychosocial Human Services
- HRMA - Human Resources Management
- HRMT - Hotel and Restaurant Manager
- HSBC - HEALTHCARE BILLING
- INEN - Industrial Engineering
- INSR - Insurance
- INTB - International Business
- ITAL - Italian
- ITEC - Information Technology
- LADE - Landscape Design
- LATI - Latin
- LING - Linguistics
- MAEC - Managerial Economics
- MAMS - Marketing and Sales
- MAND - Mandarin
- MASC - Marine Science
- MATH - Mathematics
- MDME - Marketing for Digital Media
- MECN - Mechanical Engineering
- MEDT - Medical Technology
- MEEM - Medical Emergencies
- MGOI - Management and Organizational Innovation
- MICR - Microbiology
- MISC-Reserve Officers Corps Military Sudies
- MKTG - Marketing
- MMAT - Materials Management
- MOPR - Mobile Device Programming
- MUBA - Music Business Management
- MUED - Music Education
- MUSI - Applied Music
- MUSIC - Popular Music
- NANO - Nanotechnology
- NASC - Natural Science
- NTEL - Networks and Telecommunications
- NURS - Nursing
- OCTH - Occupational Therapy
- OMSY - Office Systems Administration
- OPMS - Operations Management
- OPST - Optical Science Technology
- ORBE - ORGANIZATIONAL BEHAVIOR
- PHAR - Pharmacy Technician
- PHIL - Philosophy
- PHTH - Physical Therapy Assistant
- PHYS - Physics
- POLS - Political Science
- PORT - Portuguese
- PRAG - PRECISION AGRICULTURE
- PSYC - Psychology
- PUAD - Public Administration
- RATE - Radiological Technology
- REAL - Real Estate
- REEN - ENGINEERING TECHNOLOGY IN RENEWABLE ENERGY
- RELI - Religion
- Renewable Energy Technology wth Photovoltaic Systems
- RUSS - Russian
- SBAD - Small Business Administration
- SECU - Security
- SOCI - Sociology
- SONO - Medical Sonography
- SOWO - Social Work
- SPAN - Spanish
- SPTH - Speech and Language Therapy
- SRIM - Recreational and Sports Facilities Management
- STAT - Statistics
- THEA - Theater
- TOXI - Toxicology
- TURI - Tourism
- VETC - Veterinary Technician
- VGMA - Videogames and Mobile Applications
- USDX - ULTRASOUND DIAGNOSTIC

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ACCT 3480 Accounting for Business Combinations and Partnerships

Discussion and practice of the methods of accounting for long-term investments and the business combinations. In addition, it includes accounting for mercantile companies and the reorganization and liquidation of corporations. Ethical values and the use of technology are incorporated.

Credits

4

Prerequisite

ACCT 3062