This introductory course covers fundamental principles and procedures of accounting. It is designed to meet the needs of business students as well as the accounting major. Emphasis is on developing the technical procedures of the accounting cycle including journalizing, posting, adjusting entries, closing procedures, payroll accounting, inventory accounting and preparing financial statements. Students are also introduced to cash control and financial statement analysis.
CM 100
Speech
3 CR.HR.
CM 100
Speech
3 CR.HR.
This introductory course develops students' ability to deliver and evaluate public speeches of both prepared and impromptu nature. Students explore connections between the written and spoken word. The significance of nonverbal language and listening skills is also emphasized.
EH 123
Rhetoric and Composition I
3 CR.HR.
EH 123
Rhetoric and Composition I
3 CR.HR.
This course teaches techniques for effective oral and written communication. In a workshop environment that features continual instructor and peer evaluation, students develop a process approach to writing and speaking. Students will write in a variety of genres and will reinforce rhetorical strategies pertaining to audience awareness while practicing oral delivery skills. A grade of C or better is required to pass the course.
HE 111
The Husson Experience
1 CR.HR.
HE 111
The Husson Experience
1 CR.HR.
This course is designed to assist entering students in making a successful transition to life at Husson College. The goals of this mandatory course include personal development and campus community engagement. Students will work together to identify academic and social resources, to develop skills for academic and social success, to make meaningful connections with the campus community, and to develop academic and career goals. The course is experiential in nature and all course activities are directed toward fostering the above two goals.
MI 111
Introduction to Microcomputing
3 CR.HR.
MI 111
Introduction to Microcomputing
3 CR.HR.
The elements of hardware, software and the uses of the microcomputer in today's society. Hands-on experience includes word processing, spreadsheet, database management, and presentation software.
MS 141
Contemporary College Algebra
4 CR.HR.
MS 141
Contemporary College Algebra
4 CR.HR.
Contemporary College Algebra provides students a college level academic experience that emphasizes the use of algebra and functions in problem solving and modeling, provides a foundation in quantitative literacy, supplies the algebra and other mathematics needed in partner disciplines, and helps meet quantitative needs in, and outside of, academia. Students address problems presented as real world situations by creating and interpreting mathematical models. Solutions to the problems are formulated, validated, and analyzed using mental, paper and pencil, algebraic, and technology-based techniques as appropriate. Four credit hours.
Second Semester
Course Number
Course Name
Credit Hours
AC 122
Principles of Accounting II
3 CR.HR.
AC 122
Principles of Accounting II
3 CR.HR.
A continuation of the study of basic accounting principles and procedures, the course includes receivables and payables, fixed assets, intangibles, inventory methods, and special journals and subsidiary ledgers. Students are also introduced to the corporate form of organization and the statement of cash flows. Use of the computerized general ledger model is continued.
BA 302
Business Ethics
3 CR.HR.
BA 302
Business Ethics
3 CR.HR.
This course is designed to raise a moral consciousness and sensitivity within the various disciplines of the business curriculum. The disciplines focused on here are business, accounting, marketing, multinational corporations, and those areas of human resource management inclusive of diversity in the workplace within the context of environmental and social responsibility.
EH 124
Rhetoric and Composition II
3 CR.HR.
EH 124
Rhetoric and Composition II
3 CR.HR.
This course teaches techniques for effective oral and written communication. In a workshop environment that features continual instructor and peer evaluation, students develop a process approach to writing and speaking. Logical argumentation, academic conventions, and research-related skills are the primary focus. Public speeches are based on written assignments that incorporate various source materials. As students explore connections between the written and spoken word, the significance of nonverbal language and listening skills are emphasized. A grade of C or better is required to pass the course.
MS 232
Finite Mathematics
3 CR.HR.
MS 232
Finite Mathematics
3 CR.HR.
In this the student studies the algebraic development of linear and nonlinear equations and inequalities. Topics include math of finance, analytic geometry, linear systems of equations and inequalities, matrix theory, and linear programming. This course is designed as a continuation for those students who have taken Ms 111.
PY 111
General Psychology
3 CR.HR.
PY 111
General Psychology
3 CR.HR.
This is a scientifically based introduction to the discipline of psychology. It examines the study of basic patterns of behavior including motivation, learning, emotions, the physiological basis of behavior, human growth and development, personality theory and measurement, and abnormal and deviant behavior.
Third Semester
Course Number
Course Name
Credit Hours
AC 201
Intermediate Accounting I
3 CR.HR.
AC 201
Intermediate Accounting I
3 CR.HR.
The first accounting course at the professional level for the accounting major, this course begins with a comprehensive review of basic accounting principles and financial statement preparation. The course provides an intensive study of the concepts of future and present value, current assets and current liabilities, the various methods of inventory accounting and costing, plant assets and intangible assets.
AC 441
Federal Taxation I
3 CR.HR.
AC 441
Federal Taxation I
3 CR.HR.
The student is introduced to the basic theory of taxation, particularly as it deals with the individual. Among the topics examined are the computation of gross income, gains and losses, sales and exchanges of property, and various business and personal deductions.
BA 310
Organization and Management
3 CR.HR.
BA 310
Organization and Management
3 CR.HR.
This course focuses on how to design organization systems and effectively manage them. Students completing the course should understand the universal process of management and key terminology in the language of management. Students are encouraged conceptually to blend contributions from the various schools of management thought into an integrated perspective of what managers do and why.
BA 211
Microeconomics
3 CR.HR.
BA 211
Microeconomics
3 CR.HR.
This is an introduction to American capitalism and microeconomic concepts including the mechanics of supply and demand, elasticity, consumer demand, and price and output determination of purely and impurely competitive firms.
Elc XXX
ELECTIVE - OPEN
Elc XXX
ELECTIVE - OPEN
Electives are non-specific courses available to complement the goals and interests of an individual student. "Open Electives" give students the option of choosing from a wide array of courses. If you are required to take an open elective, you have the freedom to choose courses that interest you beyond those specified as part of your program. Some electives may require that you take a prerequisite course before you can enroll in the course you want.
Fourth Semester
Course Number
Course Name
Credit Hours
AC 202
Intermediate Accounting II
3 CR.HR.
AC 202
Intermediate Accounting II
3 CR.HR.
This course continues the in-depth study of accounting topics in financial accounting, including accounting for income taxes, long-term investments, and long-term liabilities. An intensive study is made of the statement of cash flows and accounting for all phases of corporations including formation, retained earnings, dividends, convertible securities, and earnings per share.
AC 211
Managerial Accounting I
3 CR.HR.
AC 211
Managerial Accounting I
3 CR.HR.
Managerial accounting involves the use of accounting information to make business decisions. Topics covered include cost concepts, cost-volume-profit relationships, capital budgeting, master budgets, cost variances and present value analysis, as well as financial statement analysis.
BA 202
Business Law II
3 CR.HR.
BA 202
Business Law II
3 CR.HR.
This course is intended to augment Ba 201 with in depth analysis of the law in Contracts, UCC, Corporations, Principal Agency Law, Advanced Tort Law, Environmental Law, Real Property Law, Securities Law and Employment Law.
BA 212
Macroeconomics
3 CR.HR.
BA 212
Macroeconomics
3 CR.HR.
This is an introduction to macroeconomics in the American economy: national income accounts, unemployment, inflation, government fiscal policy, monetary policy and economic growth.
MI 214
Microcomputer Spreadsheet Applications
3 CR.HR.
MI 214
Microcomputer Spreadsheet Applications
3 CR.HR.
This course covers microcomputer spreadsheet software. Topics include: functions, decision making, macros, custom menus, importing and exporting.