Accounting courses
ACC-0320 Principles of Accounting I
This course is an introduction to basic accounting principles and procedures that apply to business in general, with an emphasis on the sole proprietorship form of business. Upon completion of this course, students will be able to interpret and use financial accounting information effectively by understanding how accounting data is gathered and processed and how accounting reports are prepared. 3 credits.
ACC-0321 Principles of Accounting II
This is a continuation of the introductory course in basic accounting principles and procedures, which apply to business in general, including the corporate form of ownership and managerial accounting. Students will apply corporation accounting principles including characteristics of corporate organizations, stock transactions, bond transactions and preparation of the statement of cash flows. Prerequisite: ACC-0320 Principles of Accounting I. 3 credits.
ACC-0330 Cost Accounting
This course is an in-depth study of modern cost accounting practices and procedures within manufacturing and service industries. Knowledge of cost behavior is essential to the effectiveness of predicting future costs for budgeting, pricing, cost control and decision-making purposes. Prerequisite: ACC-0321 Principles of Accounting II. 3 credits.
ACC-0340 Intermediate Accounting I
This course is the first of three courses comprising an in-depth study of financial accounting topics, including theory and problems. Recent developments in accounting valuation and reporting practices promulgated by the leading accounting organizations are discussed in detail with particular emphasis given to assets, liabilities, shareholders equity, income determination, and preparation and analysis of financial statements. Prerequisite: ACC-0321 Principles of Accounting II 3 credits. 3 credits.
ACC-0341 Intermediate Accounting II
This course is a continuation of the in-depth study of financial accounting topics begun in Intermediate Accounting I. Areas emphasized include the proper accounting treatment of Property, Plant and Equipment, Intangible Assets, Liabilities, and Stockholder's Equity to include the calculation and reporting of Earnings Per Share. The course is a combination of theory and the solution of practical problems. Prerequisite: ACC-0340 Intermediate Accounting I. 3 credits.
ACC-0342 Intermediate Accounting III
This course is a conclusion of the in-depth study of financial accounting topics begun Intermidiate Accounting I and continued in Intermediate Accounting II. Areas emphasized include the proper accounting treatment and reporting of investments, income taxes, pension and post-retirement benefits and leases. Other areas discussed include the statement of cash flows, accounting changes and error analysis and full disclosure in financial reporting. This course is a combination of theory and the solution of practical problems. Prerequisite: ACC-0341 Intermediate Accounting II. 3 credits.
ACC-0400 Advanced Accounting
This course is an in-depth study of advanced financial accounting topics with significant emphasis on business combinations and consolidation practices. Additional topics include accounting for partnerships, branch and consignment accounting, and accounting for international operations. Prerequisite: ACC-0342 Intermediate Accounting III. 3 credits.
ACC-R410 Income Tax I
Students will be able to gain a better understanding of the IRS as well as exploring personal income taxes and individual tax situations. 3 credits.
ACC-0420 Income Tax II
Students will be able to gain an understanding of the corporate tax world, a world very different from our own individual tax situations. Real-life cases will be discussed in order to facilitate an understanding of what tax situations their own employers may be facing. Prerequisite: ACC-0420 Income Tax I. 3 credits.
ACC-0430 Auditing Principles and Procedures
This course focuses on the process of financial statement audits, and is designed around the transaction cycle approach to auditing. Concepts and topics covered in the course are professional standards, ethics, legal liability, test of internal control structure, use of engagement letters, evidence types and collection methods, statistical sampling, and audit work papers. Additionally, the course will address independent auditors' reports on financial statements; operational, internal and governmental audits; other attestation engagements; special reports; and compilations. Prerequisite: ACC 0342- Intermediate Accounting III. 3 credits.
ACC-0440 Governmental and Not-for-Profit Accounting
Governmental and Not-for-Profit Accounting is an intensive study of accounting, budgeting, and auditing for state and local governments, colleges, universities, hospitals, other not-for-profit organizations, and the federal government. The course focuses on the unique aspects of governmental accounting, the role of the Governmental Accounting Standards Board, principles of accounting and financial reporting, including fund accounting, Governmental Auditing Standards, and the Single Audit Act. Also, special accounting and financial reporting requirements for not-for-profit organizations, including the role of the Financial Accounting Standards Board, are examined. Prerequisite: ACC 0341- Intermediate Accounting II. 3 credits.
ACC-R450 Accounting Capstone
This is the final course for the Accounting major to take therefore a student may not take this course until all Accounting requirements have been satisfied. The purpose of this final course is to bring together all elements of the Accounting field, mainly theory, tax practice, audits, and problem solving. The main content of this course will be focused on case studies that will be analyzed by the individual student. Prerequisite: all foundational and upper division requirements. 3 credits.
Business courses
BUS-0215 Principles of Budget and Finance
This course is intended to help a broad base of people to become familiar with the basic building blocks of budget and finance. The course is designed to deal with the study of annual business budgeting processes including projections, forecasts, and reconciliation. Income statements, balance sheets, and budget cuts will also be studied. 3 credits.
BUS-0430 Corporate Financial Policy
This course emphasizes the diverse responsibilities of a financial manager, from determining the optimal sources of funds for a business enterprise to deciding the optimal use of assets in which that capital is invested. Financial tools discussed include capital budgeting, present value analysis, the mechanics of stock and bond issuance, receipt and disbursement of funds, credit management and inventory control. Prerequisite: ACC-0321 Principles of Accounting II. 3 credits.
BUS-0456 Building and Managing a Diverse Workforce
Learners will begin to develop an understanding and appreciation of the diverse cultures and lifestyles that contribute to organizations and communities. The impact of cultural diversity on personal and organizational effectiveness will be explored from both a leadership and management perspective. Students will build on this learning to understand the applications of diversity in the workplace as well as in their personal lives. 3 credits.
BUS-0452 Management of Human Resources
This course provides the student with a working knowledge of the human resource management system. Since all managers have human resource responsibilities, interrelationships of the various functions of human resource management will be examined. How these functions contribute to the success of an organization will also be explored. Course topics include an introduction to human resource management and the environment of human resource management analysis, planning and staffing, performance evaluation and compensation, training and development of human resources, labor relations, employee safety, health and quality of work life, and social responsibility in a culturally diverse workplace. 3 credits.
BUS-0454 Organizational Behavior
This course presents an overview of individual behavior, group behavior, and organizational structures and processes that impact the effectiveness of organizations. The course emphasizes the analysis and application of knowledge to improve performance and organizational effectiveness and to manage organizational change. 3 credits.
BUS-0461 Management
This course surveys managerial principles, theory, and functions applicable to a variety of organizational settings and conditions. Specific techniques related to each of the managerial functions will be explored as well as general issues and trends that influence the practice of contemporary management. 3 credits.
BUS-0467 Employment Law, Compensation, and Theory
This course is designed to introduce students to both legislation and case law affecting management of employees. The course will assist students in identifying and understanding the legal rights and responsibilities of the employer and the employee. The course surveys the impact of state and federal employment law on personnel administration. 3 credits.
BUS-0469 International Management
This course applies fundamental management concepts, functions, and processes to the international dimensions of business. Emphasis is on the strategies and structure of modern international business activities, the cultural differences that affect international business management, and the institutional diversity and political risk factors that impact international commercial activities. The role of firms and future demands of international management are also explored. 3 credits.
BUS-0479 Managing Technology for Business Strategy
This course is a managerial approach to information systems concepts and applications for students. Computers have become a part of our lives. Managers have a responsibility to determine organizational needs, and work with professionals to design and implement information systems that meet those needs. The student will develop an understanding of the issues underlying information systems for planning, development and implementation. 3 credits.
BUS-0481 Business Law
This course introduces the American legal system with emphasis on legal process, civil dispute resolution, business law, contracts and government regulation of business and commerce. 3 credits.
BUS-0488 Introduction to Business Research
The overall objective of the course is for participants to learn the fundamentals of developing credible research in all areas of business. Accordingly, this course is intended to provide a clear and practical methodology for creating research proposals, developing data collection plans, and evaluating research designs. Participants will develop and present, both orally and in written form, a credible research proposal for a problem or issue that is relevant to business. 3 credits.
BUS-0465 Interviewing Techniques
This course examines current interviewing theory and the application of interviewing techniques in the context of communication process. Included will be the study of selection, performance appraisal, in-depth information gathering, survey, problem solving, and persuasion interviews. Both legal and ethical considerations surrounding interviewing will also be examined. 3 credits.
BUS-0496 Business Capstone
This course focuses on previous business knowledge and courses to introduce students to real world problems dealing with strategic management in all types of organization and policy formulation and implementation. The integration of knowledge will rely heavily on the students’ previous learning in Business Research, Management, Organizational Behavior, Human Resource Management, Technology in Organizations, Financial Policy, Ethics, Marketing, and other courses. This course also concentrates on the organization’s successful adaptation to its environment. Students apply qualitative and quantitative methods of analysis to integrating the management functional areas of the organization. There will be a strong emphasis on written, as well as oral communication skills in developing and defending strategic plans. Prerequisite: all foundational and upper division requirements. 3 credits.
BUS-0495 Ethical Decision Making in Business
This course examines a variety of ethical theories and applies a moral philosophy to a range of business issues such as corporate responsibility, whistle-blowing, equal employment opportunity, affirmative action, employee privacy, conflict of interest, advertising and marketing, product liability, employee safety, and international business. 3 credits.
Marketing and Communications
BUS-0420 Marketing
An analysis of the activities and functions preformed by manufacturers, service operators, distributors, and retailers to make products and services available to customers. The marketing variables, which consist of product, place, promotion, and price, are discussed in detail, as they apply to for-profit, and/or governmental organizations. 3 credits.
BUS-0428 International Marketing
This course presents the scope and challenges of marketing goods and services in foreign markets. Cultural, legal, political, geographic, technological, and economic (standard of living) influences on international marketing will be discussed. This course also covers establishing markets, market research, distribution channels, export processes, and marketing strategies. Students are expected to assimilate this new knowledge in analyzing international marketing management problems, techniques, and strategies necessary to incorporate and apply "the marketing concept" into the framework of the global marketplace. 3 credits.
COM-0281 Research Methods in Communication
Communication research refers to a planned inquiry into a communication subject. This course is an introduction to concepts and related skills that define communication research methods, such as qualitative and quantitative research. This course focuses on the skills necessary to begin original research and how to interpret research data, and the methods of collecting and analyzing information. 3 credits.
COM-0303 Mass Media
This course surveys mass media, stressing the socio-cultural impact of the media on the modern mind. Includes consideration of film, television, radio and the print media. 3 credits.
COM-0400 Intercultural Communication
Intercultural communication examines discourse between individuals who have different backgrounds, beliefs, goals and behaviors. Students will develop the skills to understand the nature of various cultures through study, research, and personal experience. The goal is to understand the communications process and apply the elements of this model to interaction with other cultures. 3 credits.
COM-0408- Advanced Interpersonal Communication
This course explores interpersonal communication in the advanced contexts of conflict and power. Each of these elements is examined in terms of varying styles, purposes, and techniques, with added emphasis on practical application in face-to-face settings. 3 credits.
BUS-0419 Consumer Behavior
This course explores the many facets of consumer behavior. Participants will be exposed to and gain an understanding of the differing internal and external influences impacting consumer behavior. Course topics will focus on the following issues: consumers as individuals and decision-makers; social class and income levels; cultures and sub-cultures (religious, age, ethnic and race.) 3 credits.
COM-0414 Small Group Communication
This course provides a combination of the current theory, research, and experiential learning necessary to develop a comprehensive understanding of small group communication and group dynamics in modern organizations. While the approach to the material is sensitive to individuals as group members, the course format emphasizes groups as interactive and interdependent systems. Students will master the analysis of their group behaviors using relevant small group concepts, and will learn to apply communication skills and strategies essential for effective group interactions. 3 credits.
COM-0416 Public Relations
This course examines the history, purpose, and processes of public relations. It presents a comprehensive look at the role of public relations in today’s business and political environment. During the course, various public relations tools and practices, including the use of alternative media, such as the World Wide Web, the Internet, and various electronic media will be explored. Students will also learn how to prepare and conduct public relations programs and explore public relations’ ethical consideration. 3 credits.
COM-0418 Organizational Communication
This course is designed to introduce students to contemporary concepts about the meanings and functions of communication in organizations. The focus of the course is strategic communication - how to analyze an organizational situation, select appropriate strategies from among various options, and carry out those strategies effectively. 3 credits.
COM-0420 Mediation
This course is an introduction to the accepted theories of mediation and negotiation and to the practice of the basic skills of conflict mediation. Each workshop will combine theory with interactive skill-building activities. Students will learn the significance of power in conflict and will be able to identify the sources for negotiation power, which include people, interests, options, and objective criteria. Students also will learn how to identify basic negotiation strategies and strengths and how to set realistic goals for any conflict mediation process. 3 credits.
COM-0474 Advertising and Promotion
This course presents a comprehensive look at the role of advertising and sales promotion in today's business environment. The foundation of the course is the interaction of these elements within the overall marketing mix. Students will learn to critically evaluate current advertising they see in the media, and will learn how to create promotional strategies and advertising campaigns for products and services in today's economy. The media industry will be explored with emphasis on the strengths and weaknesses of each advertising and promotional medium. 3 credits.
COM-0485 Positional Bargaining and Negotiation
This course focuses on the processes and demands of collaborative negotiation as both a process and the goal of effective dispute resolution. This course utilizes and goes beyond the principles presented in Advanced Interpersonal Communication (COM-408) as preparation for the investigation of the many intricacies of negotiations and bargaining. Since negotiation is considered an artistic skill, extensive use of classroom exercises is required to develop the skills necessary to negotiate successfully in both the private, interpersonal arena, as well as in businesses and organizations. 3 credits.
Economics
ECO-0320 Principles of Economics I- Macro
This course is an introduction to the study of macroeconomics and will examine how an economy works as resources are combined to produce the goods and services that people want. Macroeconomics deals with a study of the economy in the aggregate, or the economy in general. Microeconomics (ECO-0330) looks at the behavior of individual decision-making units within the economy. 3 credits.
ECO-0330 Principles of Economics II- Micro
This course is an introduction to the study of microeconomics. It introduces the theory of supply and demand, and how the theory is applied to explain the functioning of markets. It introduces different market structures and their relationship to market performance and efficiency. The course also explores how public policy affects markets and how they operate, and conclude with a discussion of international trade and finance. Limitations of the market system are explored, along with remedies for these limitations. Macroeconomics (ECO-0320) looks at the economy in general. 3 credits.
BUS-R440 Labor Relations and Economics
This course is an examination of labor-management relations under a variety of market conditions. The course explores the dynamics of labor markets, the emergence of labor unions, collective bargaining under modem labor laws, and the impact of labor market issues and collective bargaining on wages and labor utilization in the work place. 3 credits.