Accounting (ACCTG.BS)

An introduction to financial accounting and the preparation of financial statements as an information tool for businesses. It examines the accounting cycle, transaction analysis, asset and equity accounting, financial statement preparation and analysis, and related topics.

Prerequisites

MATH 099 placement or higher

A continuation of Accounting 241 in which emphasis is placed on managerial accounting as an information system used to support management decisions. Topics include equity and financing, budgeting, cash flow, and cost-volume-profit analysis.

Prerequisites

ACCT-241 with a grade of C- or better and CISS 101

A detailed study of  managerial accounting for management and accounting students including coverage areas such as cost-profit-volume relationships, job-order and process costing, variable costing, budgeting, performance evaluations and decision making tools.

Prerequisites

ACCT-242 with a grade of C- or better and BUSN 261

A study of the federal laws governing taxation of individuals.

Prerequisites

ACCT-242 with a grade of C- or better.

A study of the federal laws governing taxation of partnerships and corporations.

Prerequisites

ACCT-242 with a grade of C- or better.

This is the first of two courses that provides a rigorous study of the theory and practice of financial accounting with emphasis on the conceptual framework, the underlying measurement and recognition of financial information, and the preparation and analysis of financial reports.

Prerequisites

ACCT-242 with a grade of C- or better and MTHS-135

This course is the sequel that builds on topics in Intermediate Accounting I (ACCT-371) and includes an intense study of the theory and concepts on various accounting topics that include long-term assets, long-term liabilities, equity and special topics in financial reporting.

Prerequisites

ACCT-371 with a grade of C- or better.

This course enables students to form an understanding of the principles underlying the theory of auditing, of the regulatory framework of auditing and of practical audit approaches and techniques. The course focuses on procedures and practices used in the verification of financial statement balances and accounting records. External auditing functions are emphasized. The types of audits and audit occupations, as well as the legal liabilities of the auditor, are discussed.

Prerequisites

ACCT-372 with a grade of C- or better

A study of advanced financial accounting topics related to intercorporate investments, consolidated financial statements, and international corporate financial reporting topics. The course also covers partnership accounting and corporate segment/interim financial reporting.

Prerequisites

ACCT-372 with a grade of C- or better.

A study of the accounting and financial reporting theoretical framework for governmental and nonprofit organizations.

Prerequisites

ACCT-372 with a grade of C- or better

This course focuses on developing future managers and professionals in the art of effective communication, both oral and written.  Emphasis is placed on research methods and reporting writing.

Prerequisites

ENGL-110

This course introduces analytics as a decision-making framework for managers of businesses, nonprofit organizations, and governments.

Prerequisites

CISS-101 and MTHS-135

A study of the principles of law as applied to business transactions with emphasis on the Uniform Commercial Code, including Contracts, Bailments, Sales and Government Regulation.

Prerequisites

BUSN-205

A continuation of BUSN-303 which includes an emphasis on Commercial Paper, Partnerships, Corporations, Agency, Employment and Secured Transactions.

Prerequisites

BUSN-303

Explores moral principles in the context of Christian values with application to modern standard business practices. Emphasis will be placed on ethical decision-making in the business arena.

Prerequisites

THEO-231, BUSN-205, and ECON-312

This course introduces beginning and advanced spreadsheet concepts using Microsoft Excel. Students will apply procedures and processes to experiential business application case projects. 

This course is an introduction to the concepts and tools of microeconomic analysis. The purpose is to give students a comprehensive understanding of the principles of economics that apply to the functions of individual decision makers, both consumers and producers, within the larger economic system. It places primary emphasis on the nature and functions of product markets, and includes the study of factor markets and the role of government in promoting greater efficiency and equity in the economy. 

Prerequisites

Placement in MATH-099 or higher

This course provides an overview of a firm's investment and financing decisions from the perspective of the corporate manager.  The time-value of money, sources and costs of short-term and long-term financing, financial analysis and interpretation, capital budgeting, and cost of capital determination are studied. 

Prerequisites

ACCT-242 and MTHS-135

A study of the special problems involved in doing business across national boundaries, with emphasis on the economic basis for trade and the impact of religious, cultural, and political environment on business practice.

Prerequisites

BUSN-205

A study of the managerial process which emphasizes the management functions of planning and decision making, organizing, leading, and controlling with an integration of the trends and applications for global and contemporary management practices.

Prerequisites

ENGL-110

The course explores the fundamental concepts, models, and techniques of operations in the business firm.  Topics include development and control of the system's inputs (materials, time, and energies), the system's output (goods, services and ideas), and the transformation process (flows, facilities, and operating centers).

Prerequisites

BUSN-261 and BUSN-307

This course introduces the key concepts, tools, and principles of strategy formulation and competitive analysis. It is concerned with managerial decisions and actions that affect the performance and survival of business enterprises. The course is focused on information, analyses, organizational processes, skills, and business judgment managers must use to devise strategies, position their businesses, define firm boundaries and maximize long-term profits in the face of uncertainty and competition.

Prerequisites

MKTG-309, BUSN-461, ECON-311, ECON-312

This course is an introduction to the nature and functions of marketing. It includes the study of the integrated activities utilized in the movement of goods and services from producer to consumer while addressing governmental and consumer relationships. This course investigates the processes and methods of product development, promotion, distribution, and pricing.

This course provides a comprehensive overview of macroeconomics. It examines both long-run and short-run macroeconomic issues. Topics include economic growth, income inequality, unemployment, inflation, stabilization policy, government debt and deficits, international trade, exchange rates, and financial crises. Students will be exposed to both macroeconomic theory and contemporary macroeconomic issues. Special emphasis is placed on developing economic tools and applying those tools to contemporary issues. 

Prerequisites

Placement in MATH-099 or higher

An introduction to techniques for collecting, analyzing, and interpreting data.  The primary emphasis is on the analysis of data sets to facilitate informed decision-making processes.  Topics include sampling methods, summaries of data, descriptive statistics, probability, distributions, correlation, and regression.

Prerequisites

ACT mathematics score of 19 or SAT equivalent, or completion of MTHS-099 with a grade of C or better, or placement by the math placement exam.