Undergraduate College

Course Descriptions

Accounting Courses

Accounting Courses

ACC-0100 Financial Accounting I
An introduction to the theory and fundamental concepts of the financial reporting process in modern business organizations. The course focuses on the accrual method of accounting and an introduction to GAAP theory. Topics covered include analyzing and recording business transactions, periodic determination of income and financial position, and preparation and understanding of financial statements. Offered fall semester. 3 credits.

ACC-0101 Financial Accounting II
A continuation of Financial Accounting I with a more detailed study of the components of financial statements with greater emphasis on the presentation of financial information to external users in the framework of the corporate form of entity. Prerequisite: ACC-0100. Offered spring semester. 3 credits.

ACC-0200 Managerial/Cost Accounting
A course that focuses on providing information to managers through the use of internal applications of accounting. Topics include job-order costing, process costing, cost-volume-profit relationships, variable costing, profit planning, standard costing, flexible budgets, and overhead analysis. Prerequisite: ACC-0101. Offered fall semester. 3 credits.

ACC-0210 Intermediate Accounting I
An in-depth analysis and study of generally accepted accounting principles and their application. Students are exposed to the components of and relationships among the balance sheet, income statement, and statement of cash flows. There is a strong emphasis on current professional pronouncements and topical issues. Prerequisite: ACC-0101. Offered fall semester. 3 credits.

ACC-0220 Intermediate Accounting II
A continuation of the in-depth study of accounting principles and practices (begun in ACC-0210) with emphasis on profit determination and valuation of capital, intangible assets, liabilities, and stockholders’ equity. Emphasis on the statement of cash flows, equity measurement, and financial statement analysis. Prerequisites: ACC-0210. Offered spring semester. 3 credits.

ACC-0350 Auditing
A study of the Generally Accepted Auditing Standards employed in the audit of financial statements. Internal control procedures and applications are examined as a foundation for the evaluation of a company’s reporting process. Topics covered include the professional standards governing the profession, the auditor’s legal responsibilities, fraud and applicable case law, and government regulation. Auditing techniques including use of statistical sampling, technology and procedural testing, and components of audit risk and testing will also be discussed. Prerequisite: ACC-0220. Offered spring semester. 3 credits.

ACC-0410 Federal Income Taxes
An introduction to the income tax theory, law, and application. Study includes determination of gross income, taxable income, deductions, gains and losses, and tax liability. Emphasis is on individual tax planning and preparation of tax returns. Business and accounting majors, juniors, and seniors. Prerequisite: ACC-0101. Offered every other year, fall semester. 3 credits.

ACC-0450 Advanced Accounting I
A study of the theories and methodologies used in specialized areas of accounting. Topics to be covered include the role of the SEC, accounting theory updates, partnership accounting, accounting for leases, pension accounting, fund accounting concepts for both governmental units and not-for-profit institutions, and an introduction to consolidation theory. Required for accounting majors. Prerequisites: ACC-0210 and ACC-0220. Offered spring semester. 3 credits.

Business Courses

Business Courses

BUS-0100 Legal Environment of Business
This course provides a basic overview of the sources and nature of American law and regulations that influence business decisions and how organizations operate. Topics include the study of contracts, including elements of contracts and the rights, remedies, and obligations of contract enforcement. No Prerequisite. Offered fall semester. 3 credits.

BUS-0150 Legal Environment of Business II
The focus of this course is on the legal environment in which organizations operate. Topics include labor and employment, civil rights, environmental considerations, partnerships, and consumer protection. Prerequisite: BUS-0100. Offered spring semester. 3 credits.

BUS-0200 Personal Finance
An introduction to the management and planning of personal finance. Topics include the personal financial planning process, the management of personal financial assets, which includes credit and debt management, purchasing decisions and insurance, investment of financial resources, and controlling future resources. No Prerequisite. Offered as needed, fall semester. 3 credits.

BUS-0220 Statistics I
An introduction to statistics, including descriptive statistics (measures of central tendency, dispersion, and frequency distributions) graphic presentations, Probability Theory, Sampling Theory, normal curve applications, and the use of computers. Emphasis given to interpretation and application of descriptive statistics. For students in business, economics, and accounting. No Prerequisite. Offered fall semester. 3 credits. This course partially fulfills the Critical Thinking requirement in the Undergraduate College’s General Education program.

BUS-L220 Business Statistics I, Problems and Applications
Review of the concepts discussed in the lecture portion of Business Statistics I with an emphasis on understanding how to use the theories to solve related problems. Must concurrently enroll in BUS-0220 and BUS-L220. No Prerequisite. Offered fall semester. 1 credit.

BUS-0221 Statistics II
A continuation of Statistics I, including hypothesis testing, estimation techniques, correlation and regression, time series analysis and index numbers, analysis of variance and use of computers. Emphasis given to application of statistical decision-making. For students in business, economics, and accounting. Prerequisite: BUS-0220. Offered spring semester. 3 credits. This course partially fulfills the Critical Thinking requirement in the Undergraduate College’s General Education program.

BUS-L221 Business Statistics II, Problems and Applications
Review of the concepts discussed in the lecture portion of Business Statistics II with an emphasis on understanding how to use the theories to solve related problems. Must concurrently enroll in BUS-0221 and BUS-L221. No Prerequisite. Offered spring semester. 1 credit.

BUS-0240 Management Information Systems
This course provides a brief overview of the history of microcomputers and a comprehensive coverage of basic computer concepts. It is designed to help students to learn to use information technology to improve management process. The course illustrates how an information system can capture, transmit, and utilize information from diverse locations, different departments, and in various formats to lead to better decision making for solving business problems. Students may request a placement test to determine if they can elect out of BUS-0240. No Prerequisite. Offered as needed. 3 credits.

BUS-0300 Organizational Theory of Management
A course providing a conceptual framework for planning, organizing, leading, and controlling through an examination of the theories and principles of management. Emphasis will be on group dynamics, motivation, communication, leadership, and conflict resolution and their application in the work environment. No Prerequisite. Offered fall semester. 3 credits. This course fulfills the Developing the Core/Social Science requirement in the Undergraduate College’s General Education program.

BUS-0305 Introduction to Finance
An introduction to the theories and practices of corporate financial management. These concepts include the time value of money, financial analysis, forecasting and cash flow management, risk-return, bond valuation, stock valuation, capital budgeting, and cost of capital, providing the conceptual framework and analytical techniques used in financial management. Discussions and studies of actual corporate financial practices will be emphasized. No Prerequisite. Offered fall semester. 3 credits.

BUS-0350 Marketing
An introduction to the basic marketing theories and practices used to create and build profitable business relationships. These include analyses of marketing planning, segmentation, consumer behavior, product policies, pricing, promotion, and channels of distribution strategies. The course emphasizes the application of these concepts in a socially responsible environment, in addition to including the use of marketing technology in a digital age. No Prerequisite. Offered spring semester. 3 credits.

BUS-0395 Advertising
An introduction to the theories and principles of advertising with a focus on current practice in advertising agencies. Topics include advertising foundations, planning and strategy, advertising media, advertising campaign strategy, and an evaluation of commercials (print, television, radio, and Internet). No Prerequisite. Offered spring. 3 credits.

BUS-0420 Investments
A course designed to provide and expand students’ knowledge of the different investments (stocks, bonds, money market securities, and mutual funds), stock and bond markets, and the implementation and management of an investment portfolio. Emphasis is on the use of investment information in setting up and managing a portfolio using current stock, bond, and money market examples. No Prerequisite. Offered spring semester. 3 credits.

BUS-0455 Internship
Supervised experience in a business setting. Faculty-student conferences and evaluation sessions will be held periodically. Amount of credit to be arranged based on internship contract and college-wide internship criteria. No Prerequisite. 1 to 6 credits.

BUS-0460 Independent Study
Advanced work in a business area relative to a student’s own personal direction and development. The topic selected will be determined in consultation with the instructor. No Prerequisite. 1 to 3 credits.

BUS-0480 Introduction to International Business
The course provides an introduction to the environment of international business; an examination of the international organizations, the international monetary system, and their impact on business; a focus on the uncontrollable forces within the foreign environment; and illustrations and examples of their effects on business practice. No Prerequisite. Offered as needed. 3 credits. This course fulfills a Global Awareness/Culture requirement in the Undergraduate College’s General Education program.

BUS-0490 Seminar for Business and Accounting Majors
The course integrates the knowledge, skills, and theories studied within the different business and accounting functions to enable students to make decisions in their computer-based simulation of managing a business. The emphasis is on the use of analytical decision-making procedures, effective oral and written communication skills, and the complication and review of financial statements of a business. Prerequisite: Senior Business Major Status and Completion of All Major Business Requirements. Offered spring semester. 3 credits.