Curriculum

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.

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.

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.

Course surveys the historical, social and technological contexts of modern computing and computer science. Students are exposed to material through lectures and a number of online lab activities.

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.

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.

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.

Electives are non-specific courses available to complement the goals and interests of an individual student. Those electives preceded by two letters (for example "Sc Elective") means that you may choose a course from the group of "Sc" courses. Likewise, those courses with a numeric listing (for example "Sc 3XX Elective") means you may choose a course from the group of "Sc" courses with a number of 300 or above. Some electives may require that you take a prerequisite course before you can enroll in the course you want.

Students construct web pages using Hypertext Markup Language (HTML) and JavaScript. Emphasis is on structures and concepts used in development. Internet technologies, including TCP/IP protocols, client/server programming, and security are discussed.

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.

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.

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.

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.

This course covers the different types of networking topologies: client-server, peer-to-peer, and network administration. Practical aspects include setting up a network, hardware maintenance, and hands-on experience.

This course is an introduction to the theory and application of probability and statistical analysis. Both descriptive and inferential techniques will be studied, with emphasis placed on statistical sampling and hypothesis testing. Also considered will be linear regression, contingency table analysis, and decision-making under uncertainty.

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.

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.

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.

This is an introduction to macroeconomics in the American economy: national income accounts, unemployment, inflation, government fiscal policy, monetary policy and economic growth.

Electives are non-specific courses available to complement the goals and interests of an individual student. Those electives preceded by two letters (for example "FA Elective") means that you may choose a course from the group of "FA" courses. Likewise, those courses with a numeric listing (for example "FA 3XX Elective") means you may choose a course from the group of "FA" courses with a number of 300 or above. Some electives may require that you take a prerequisite course before you can enroll in the course you want.

This course covers microcomputer spreadsheet software. Topics include: functions, decision making, macros, custom menus, importing and exporting.

Advanced Accounting I deals with advanced and specialized topics in financial accounting. An in-depth study is made of accounting for pensions and leases and of accounting for partnerships, including formation and operation, dissolution, and liquidation. The course also provides an introduction to such specialized topics as foreign operations, governmental and fund accounting, accounting changes, and error correction.

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.

The foundation finance course covers basic personal and corporate financial management issues. Topics include personal financial planning, financial statements, financial ratio analysis, capital budgeting, financial forecasting, and cash inventory and receivables management. Students are expected to become proficient in financial analysis of a corporation and in various aspects of corporate financial management.

Electives are non-specific courses available to complement the goals and interests of an individual student. Those electives preceded by two letters (for example "FA Elective") means that you may choose a course from the group of "FA" courses. Likewise, those courses with a numeric listing (for example "FA 3XX Elective") means you may choose a course from the group of "FA" courses with a number of 300 or above. Some electives may require that you take a prerequisite course before you can enroll in the course you want.

Electives are non-specific courses available to complement the goals and interests of an individual student. Those electives preceded by two letters (for example "MI Elective") means that you may choose a course from the group of "MIi" courses. Likewise, those courses with a numeric listing (for example "MI 3XX Elective") means you may choose a course from the group of "MI" courses with a number of 300 or above. Some electives may require that you take a prerequisite course before you can enroll in the course you want.

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.

Advanced Accounting II concentrates on an in-depth study of business combinations and the equity method of accounting for a subsidiary on the parent's unconsolidated statements. Accounting for business combinations by the purchase method is covered and the preparation of consolidated statements is emphasized with a thorough treatment of eliminations of intercompany transactions. Currently developing advanced topics are also covered as time permits.

The taxation of corporations, partnerships, and estates and trusts is examined in-depth, along with other selected topics related to taxation of the business entity. Also covered are estate and gift transfer taxes with time devoted to family tax planning, international taxation, and the taxation of exempt organizations.

Electives are non-specific courses available to complement the goals and interests of an individual student. Those electives preceded by two letters (for example "FA Elective") means that you may choose a course from the group of "FA" courses. Likewise, those courses with a numeric listing (for example "FA 3XX Elective") means you may choose a course from the group of "FA" courses with a number of 300 or above. Some electives may require that you take a prerequisite course before you can enroll in the course you want.

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.

For more information on this course, please see your advisor.

Topics covered include basic cost control concepts, manufacturing statements, accounting for material inventory, factory overhead costs, job order costing, process costing, activity based costing, budgeting and variance analysis.

This course explores information systems that provide accounting and other information to make effective and efficient decisions. Emphasis is given to the interaction between the systems analyst, the financial accountant, the internal auditor, the external auditor, and other decision-makers. Overall data flow in systems is studied with an emphasis on flow and logic concepts and designing appropriate internal controls for these systems.

The components of the marketing structure are covered, together with the development of the modern concepts of marketing. Among the topics included are: the legal environment, channels of distribution, segmentation, the international market, consumer behavior, retailing and advertising.

The course examines written and oral forms of business communication, from memos and letters to research proposals and reports. Flexibility in addressing diverse audiences and human resource issues is a focus. The construction of resumes, cover letters, job interviews, and formal presentations is also emphasized.

The design of a database as part of the CIS development process is covered in detail. The theory and practical application of both relational and network databases is included. Normalization and SQL are also covered in detail.

This senior seminar capstone course integrates the key job functions of planning, organizing and directing, controlling and decision making at the management level. Also included as critical elements in a position at this level are budgeting, cost reduction, and human resource management.

Electives are non-specific courses available to complement the goals and interests of an individual student. Those electives preceded by two letters (for example "MI Elective") means that you may choose a course from the group of "MIi" courses. Likewise, those courses with a numeric listing (for example "MI 3XX Elective") means you may choose a course from the group of "MI" courses with a number of 300 or above. Some electives may require that you take a prerequisite course before you can enroll in the course you want.

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.

Any one of the following courses: Hu 111/112 Sign Language, Lf 111 French I, Ls 1111 Spanish I, Ls 112 Spanish I I, Py 499 The Greek View of Life - a Summer in Greece, or Hu 299 French Business Immersion.

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.

Auditing Concepts and Methods: The responsibilities of the auditor are examined in-depth in respect to the client, the firm and the public. The course includes a study of ethics, auditing standards and development techniques of the audit program, and the auditor's report. An extensive case study is also required.

Internal Auditing Concepts and Methods: This comprehensive review and appraisal of the responsibilities and duties of internal auditing emphasizes the role of the internal auditor in management, internal auditing methods and techniques, audit programs and report, and evaluation of internal control systems.: : : :

This course consists of the study of fund accounting and the financial statements of state and local governments, hospitals, universities and other nonprofit entities. General financial principles and fund accounting principles are compared. Specific topics covered include budgets for operations, capital improvements, general funds, revenue funds, debt service funds, trust and agency funds, and proprietary funds.

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.

Any one of the following courses: Ba 334, Ba 434, Ba 437, Ba 490, or Ge 111

Projects are undertakings, which must be completed within cost, schedule and quality constraints. This course provides the student with practical methodology for planning and managing large or small projects effectively. Software such as Microsoft Project for Windows® is used.