Accounting

This course introduces students to basic financial accounting theory and practice. Areas covered include: the accounting cycle, measuring business income, cash, receivables, inventory, investments, long-term assets, liabilities, and stockholders’ equity.

Course Offered: Every Fall, Every Spring

This course introduces students to management accounting concepts for decision making. The course is concerned with examining and applying methods for analyzing and accumulating data to provide information to managers. The emphasis is on identifying what information is needed, designing systems to get the required information, and using the information to make decisions.

Prerequisite: ACCT 201     Course Offered: Every Fall, Every Spring

This is the foundational course for financial accounting and reporting. It is the first of two intermediate accounting courses that covers accounting theory and principles for defining, measuring, and reporting financial information. This course emphasizes assets. It includes discussions of the conceptual framework, regulatory environment, and ethical issues. Provides an opportunity to understand the challenges and limitations of generally accepted accounting standards Considers alternative practices often suggested for use but not generally accepted.

Co-requisite: ACCT 202       Course Offered: Every Fall

This is the second of two intermediate accounting courses. It continues the coverage of of the content and presentation of corporate financial statements. Emphasis in this course is on liabilities and equity. It also covers earnings per share. Topics covered are relatively more complex and more detailed.

Prerequisite: ACC 311       Course Offered: Every Spring

This course is a practicum in commercial accounting systems. Students will perform general ledger, accounts payable, accounts receivable, billing, purchase order, inventory, payroll and job costing functions using a commercial software package. The software will be used to design specialized reports for budgeting, financial analysis, product costing and for analyzing cost management techniques. Another package designed specifically for activity-based costing will be used to learn how this method of managing overhead can enhance a business’s performance. Student learning will be developed and measured through computer intense projects, class discussion, library and field research. Systems theory and information technology topics are also discussed.

Prerequisite: ACCT 202        Course Offered: Fall of every odd year

This course addresses taxation of individual income. Basic tax concepts are examined along with tax rules and regulations. Tax preparation and tax research software are used extensively.

Prerequisite: ACCT 311          Course Offered: Fall of every even year

This course is designed to teach students to recognize major tax issues inherent in business and financial transactions. Federal taxation acquaints the student with the social and economic policy implications of the Tax Code. The course focuses on fundamental tax concepts, the mastery of which will enable students to incorporate tax factors into business and investment decisions.

Prerequisite: ACCT 311      Course Offered: Spring of every odd year

A critical analysis of cost concepts as they relate to the administrative process. Includes the presentation of case studies and the use of electronic spreadsheets.

Prerequisite: ACCT 311     Course Offered: Fall of every even year

An advanced study in the theory and related problems applicable to specialized topics in advanced financial accounting. Topics include: partnerships, business combinations, installment sales, consignments, foreign operations and estates and trusts.

Prerequisite: ACCT 311     Course Offered: Spring of every even year

Deals with financial accounting and reporting for federal, state and local governments and for medical, educational, religious, human services, charitable and other non-business organizations. Topics include: fund accounting; financial reporting and budgetary control for not-for-profit organizations; program-planning-budgeting systems; and governmental and institutional auditing.

Prerequisite: ACCT 311       Course Offered: Spring of every even year

Examination of the philosophy, concepts and techniques pertaining to the auditing process.

Prerequisite: ACCT 311      Course Offered: Spring of every odd year

Descriptive statistics including measures of central tendency and variability, graphic representation, probability, the binomial, normal and T distributions, hypothesis testing and linear regression.

Course Offered: Every Fall, Every Spring

A presentation of basic macroeconomic relationships. Topics emphasized are: the determination of income and employment, monetary and fiscal policies, inflation, interest rates and economic growth.

Course Offered: Every Fall, Every Spring

A presentation of basic theories of consumer behavior and of the firm. Other topics include: study of elasticity, firm and industry equilibrium under various market structures and international trade.

Prerequisite: ECON 211     Course Offered: Every Fall, Every Spring

This course addresses the vital tools of business management such as statistical applications, sampling, data collecting, simple linear regression, ANOVA, Chi Square.

Prerequisite: MATH 115     Course Offered: Every Fall, Every Spring

Management is the process of working with and through people to obtain organizational objectives. The introductory level survey course examines the management functions of organization, controlling, leading and planning. General Systems Theory will be emphasized as an analytical tool. Supervisory behavior and skills will be key topics.

Course Offered: Every Fall, Every Spring

An examination of the fundamental concepts of marketing activities. Takes a managerial perspective to introduce product, price, place and promotion elements of the marketing mix.

Course Offered: Every Fall, Every Spring

A basic study of organizational and financial practices and problems which arise in connection with business organizations, especially the corporation. Topics include: the time value of money, basic capital budgeting, basic long-term financing decisions and working capital policy.

Prerequisites: ECON 211, ACCT 201     Course Offered: Every Fall, Every Spring

This course addresses systems in an operations environment, including computer hardware, software, communications, data bases, data warehousing, data mining, enterprise systems, e-commerce, IS acquisition, product/service development, process analysis, forecasting, capacity and aggregate planning, scheduling, MRP, JIT, inventory management.

Prerequisites: ACCT 202, BUSN 201     Course Offered: Every Fall, Every Spring

Study of the bases of the law and the Uniform Commercial Code, which is most likely to be encountered in a business environment. Topics include contracts, personal property, bailments, sales, torts, government regulation, administrative agencies, corporations, partnerships, commercial paper, insurance, bankruptcy, real property, estates and trusts.

Course Offered: Every Fall, Every Spring

This capstone course is concerned with the development of approaches for defining, analyzing and resolving complex strategic problems of profit and not-for-profit organizations. The course should be taken in the last year of the student’s program.

Prerequisite: senior standing     Course Offered: Every Fall, Every Spring

This course introduces students to basic financial accounting theory and practice. Areas covered include: the accounting cycle, measuring business income, cash, receivables, inventory, investments, long-term assets, liabilities, and stockholders’ equity.

Course Offered: Every Fall, Every Spring

This course introduces students to management accounting concepts for decision making. The course is concerned with examining and applying methods for analyzing and accumulating data to provide information to managers. The emphasis is on identifying what information is needed, designing systems to get the required information, and using the information to make decisions.

Prerequisite: ACCT 201     Course Offered: Every Fall, Every Spring

This is the foundational course for financial accounting and reporting. It is the first of two intermediate accounting courses that covers accounting theory and principles for defining, measuring, and reporting financial information. This course emphasizes assets. It includes discussions of the conceptual framework, regulatory environment, and ethical issues. Provides an opportunity to understand the challenges and limitations of generally accepted accounting standards Considers alternative practices often suggested for use but not generally accepted.

Co-requisite: ACCT 202       Course Offered: Every Fall

This is the second of two intermediate accounting courses. It continues the coverage of of the content and presentation of corporate financial statements. Emphasis in this course is on liabilities and equity. It also covers earnings per share. Topics covered are relatively more complex and more detailed.

Prerequisite: ACC 311       Course Offered: Every Spring

A critical analysis of cost concepts as they relate to the administrative process. Includes the presentation of case studies and the use of electronic spreadsheets.

Prerequisite: ACCT 311     Course Offered: Fall of every even year

This course addresses taxation of individual income. Basic tax concepts are examined along with tax rules and regulations. Tax preparation and tax research software are used extensively.

Prerequisite: ACCT 311          Course Offered: Fall of every even year