ACCT 2010 Financial Accounting (3)
Introduces accounting with an emphasis on the relationships between business events and financial statements. The primary objective is to develop students who can explain how any given business event will affect the income statement, balance sheet, and statement of cash flows. This objective also includes an understanding of the accounting cycle, accounting terminology, collection of accounting data, data entry into the accounting system, and the basic financial accounting statements.
ACCT 2025 Managerial Accounting (3)
Managerial accounting emphasizes the use of accounting information for planning, control, and decision-making purposes in all types of organizations. This course explores topics in the areas of cost behavior, cost-volume-profit analysis, relevant cost analysis, cost accumulation and assignment, activity-based costing, profit planning and control, performance evaluation, responsibility accounting, and product costing systems. Prerequisite: ACCT 2010.
ACCT 3025 Advanced Managerial and Cost Accounting (3)
Expands on topics developed in managerial accounting and explores the use of cost management information to determine how costs affect each phase of an organization's value chain. Covers the basic concepts in accounting for the costs of production in a manufacturing firm and develops the accumulation of cost accounting data for external financial reporting purposes. This course also explores expanded cost management topics used internally by managers and emphasizes the various types of cost management systems used in carrying out its functions of planning and controlling a firm's operations. Prerequisite: ACCT 2025.
ACCT 3030 Intermediate Accounting I (3)
Covers theoretical foundations of accounting with concentration on the accounting model, which includes the balance sheet, statement of cash flows, income statement, present and future values theory, accounting for cash and investments, inventory, and inventory problems. Prerequisite: ACCT 2025.
ACCT 3040 Intermediate Accounting II (3)
Continues study of theoretical foundations of accounting, including capital stock, retained earnings, and debt financing through bonds and other securities. Prerequisite: ACCT 3030.
ACCT 3045 Intermediate Accounting III (3)
Continues study of theoretical foundations of accounting, including investments, revenue recognition, income taxes, pensions, leases, cash flows, and full disclosure in financial reporting. Prerequisite: ACCT 3040.
ACCT 3050 International Tax Accounting (3)
Studies the systems, concepts, and methods utilized in international tax accounting. Prerequisites: ACCT 2010 and ACCT 2025.
ACCT 3075 Federal Tax Accounting: Personal (3)
Studies the U.S. federal revenue system, concepts, and methods of determining federal income tax liabilities for individuals, corporations, partnerships, proprietorships, and estates and trusts. Prerequisite: ACCT 2025.
ACCT 3080 Federal Tax Accounting: Corporate (3)
Continues study of federal income liabilities for partnerships, corporations, and estates and trusts. Prerequisite: ACCT 3075.
ACCT 3100 Issues in Accounting (3)
Analyzes current and significant issues in accounting. The course focuses on existing theories and practices, with emphasis given to energizing topics, problems, and possible solutions. Prerequisites: ACCT 2010 and ACCT 2025. May be repeated for credit if content differs.
.ACCT 3200 Business Law for Accountants (3)
A study of selected legal topics of importance to accountants and managers, with special emphasis on the technique of analyzing law problems and cases. Topics include legal responsibility, business organizations, con-tracts, debtor-creditor relations, and government regulation. Emphasis is given to the Uniform Commercial Code's provisions regarding sales, commercial paper, and transactions involving security interests. The course also covers employment law, personal property, bankruptcy, estates and trusts, and environmental regulation.
ACCT 3800 Accounting Information Systems (3)
The student examines the development and use of accounting information systems (AIS) in business organizations and the related technologies that support those systems. This course will develop the framework for an AIS by integrating the nine content areas as defined by the American Accounting Association's Report of the AAA Committee on Contemporary Approaches to Teaching Accounting Information Systems. Additionally, the student's conceptual understanding of the AIS will be enhanced by several hands-on projects that will include using current database technology to build an accounting information system. Prerequisites: ACCT 3025 and ACCT 3040.
ACCT 4090 Accounting for Not-for-Profit Organizations (3)
Accounting for government and not-for-profit organizations, including topics of fund accounting, budgetary planning and control, and analysis of various operations of these organizations. Prerequisites: ACCT 3025 and ACCT 3040.
ACCT 4100 Advanced Financial Accounting I (3)
Advanced development of applications of financial accounting concepts. The main emphasis is in the accounting entities: consolidations, partnerships, branch and affiliated companies, governmental units, nonprofit organizations, estates, and trusts. Emphasizes accounting principles in relationship to installment sales, consignments, segments of business enterprises, interim reporting, S.E.C. reporting, and multinational companies. Prerequisite: ACCT 3040.
ACCT 4110 Advanced Financial Accounting II (3)
Focuses on the specific theories and problems related to consolidation of accounting entities. Prerequisite: ACCT 4100.
ACCT 4220 Financial Statement Analysis (3)
Financial report analysis, interpretation, and evaluation from the viewpoints of creditors, owners, and others concerned with business strengths and weaknesses and future outlooks of business organizations. Prerequisites: ACCT 3040 and FINC 3210.
ACCT 4600 Business Valuation (3)
This course introduces the student to the basic concepts and methodology used to value a closely held business. It will familiarize the student with the three valuation approaches--asset, market, and income--used by business valuation professionals. The course will focus on the standards issued by the major accreditation bodies. It will familiarize the student with valuation models used on real-world valuation projects. Prerequisites: ACCT 3040 and FINC 3210.
ACCT 4900 Auditing (3)
Presents concepts, standards, and procedures used by independent auditors in verifying business data in order to render an opinion and report on the financial statements of the entity being examined. Includes professional and ethical relationships, study and evaluation of internal controls, audit program applications, statistical sampling concepts, and applications. Prerequisite: ACCT 4100.
ACCT 4910 Auditing and Professional Responsibilities (3)
Continues to introduce the present concepts, standards, and procedures used by independent auditors in verifying business data in order to render an opinion and report on the financial statements of the entity being examined. Includes professional and ethical relationships, study and evaluation of internal controls, audit program applications, statistical sampling concepts, and applications. Prerequisite: ACCT 4900.
ACCT 4920 Cases in Auditing (3)
This course involves the study of the academic literature related to auditing issues and ethics issues. Current research findings and their application and impact on the field of auditing will be analyzed and critiqued. The student will also be required to solve auditing problems involving real-world cases from local and national CPA firms. Prerequisite: ACCT 4910.
ACCT 4950 Internship (1-6)
Prerequisite: major in accounting.
ACCT 4990 Accounting Seminar (3)
This course serves as the capstone experience for accounting majors by incorporating accounting topics covered throughout the accounting major and applying this knowledge to the study of real-world problems.
Students will explore the variety of current issues facing the accounting profession in order to develop a big-picture perspective that integrates financial accounting and reporting, cost and managerial accounting, auditing and professional responsibilities, and other topics such as international accounting and information technology. Prerequisite: ACCT 4920.
BUSN 1000 Business Spreadsheets (1)
Excel spreadsheets applications used in business plans, analysis of financial statements, and other business applications. May be repeated for credit if content differs.
BUSN 1200 Introduction to Business (3)
Surveys fundamental aspects of American business, including the private enterprise system, forms of business, financing, marketing, personnel, production, quantitative analysis, and government regulations.
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BUSN 2210 Personal Finance (3)
Studies principles of managing individual and family income, expenditures, and savings to meet present and future needs. Includes budgeting, investments, insurance, real estate, credit, and taxation.
BUSN 2750 Introduction to Statistics (3)
Studies the logic of empirical research and statistical tools: correlational techniques, chi square, critical ration, "t" test, and analysis of variance. Prerequisite: MATH 1430, or equivalent.
BUSN 3100 Issues in Business (1-3)
Analyzes current and significant issues in business. The course focuses on existing theories and practices, with emphasis given to energizing topics, problems, and possible solutions. Case studies are utilized in discussing each issue. May be repeated for credit if content differs.
BUSN 3700 Introduction to Entrepreneurship and Small Business Management (3)
This course introduces the concept of entrepreneurship and its relationship with small business. The course focuses on activities involved in planning, organizing, establishing, and controlling a small business. Includes procedures and problems in starting a business, managerial functions, marketing, and financing a new enterprise, as well as governmental regulations.
BUSN 3710 Entrepreneurial Financial Management (3)
This course will focus on the process an entrepreneur goes through to produce, understand, interpret, and use basic financial information to start, manage, or grow their entrepreneurial organization. As an entrepreneur and small business owner, each decision you make has financial implications. Entrepreneurs must be able to generate and understand their financial information in order to evaluate their organization's financial performance, to communicate clearly with their employees, bankers, and stakeholders, as well as to incorporate financial information into their day-to-day operations and decision-making process.
BUSN 3750 Quantitative Methods (3)
This course introduces the student to the basics of decision making and common errors in decision making. It will also familiarize the student with a number of decision-making techniques that can be used on real-world problems as well as in other courses in the program. Prerequisites: ACCT 2025, ECON 2020, and BUSN 2750.
BUSN 4110 Operations Management (3)
The course introduces a series of areas of management concern and the tools and techniques to analyze them and to make good decisions based on the analysis. The focus of the course is on recognizing the tools that are appropriate for each situation and on mastering the use of the tools for analytical purposes. Prerequisites: ACCT 2025, ECON 2020, BUSN 2750, MNGT 2100, and FINC 3210.
BUSN 4300 Business Ethics (3)
Presents theories of the role of the firm and socioeconomic responsibilities to the stockholders, employees, customer, suppliers, the community, the nation, and the world. Cross-listed with RELG 4310.
BUSN 4610 Reading Course (1-4)
Prerequisite: filing of an official form.
BUSN 4650 International Business (3)
A survey of international business operations, including organization structure, finance, taxation, marketing, cultural differences, global trade, capital markets and economic growth, the impact of regional trading blocs, corporate global competitiveness, and global strategies. Prerequisite: MNGT 2100.
BUSN 4950 Internship (1-6)
Prerequisite: major in Business Department.
BUSN 4990 Business Policy (3)
This course focuses on providing students the opportunity to develop experience and competence in using the theories, tools, and concepts that they have learned during the program to analyze and solve organizational problems typical of those they are likely to encounter in their first few years in management. The course will use cases and/or a simulation as the primary learning device(s). The simulation, covering decisions over multiple decision periods, will emphasize the dynamic nature of management decisions. Prerequisites: all of the required courses in the program and be within 15 credit hours of graduation.
ECON 2010 Principles of Macroeconomics (3)
Covers economic activity and growth, determination of income, employment, output, inflation, aggregate demand and supply, money and banking, monetary and fiscal policies, and international economic issues.
ECON 2020 Principles of Microeconomics (3)
Studies institutions and process of market specialization and exchange, pricing and output, competition and monopoly, government regulation, current economic problems, and international economic developments. Prerequisite: ECON 2010.
ECON 3010 Intermediate Macroeconomics (3)
This course covers advanced theory and applications in macroeconomics. Topics include growth, determination of income, employment and output, aggregate demand and supply, the business cycle, monetary and fiscal policies, and international macroeconomic modeling. Prerequisites: ECON 2010, ECON 2020, and competence in basic algebra.
ECON 3020 Intermediate Microeconomics (3)
This course covers advanced theory and applications in microeconomics. Topics include utility theory, consumer and firm choice, optimization, goods and services markets, resource markets, strategic behavior, and market equilibrium. Prerequisites: ECON 2010, ECON 2020, and competence in basic algebra.
ECON 3100 Issues in Economics (3)
Analyzes current economic issues in terms of historical background, present status, and possible solutions. Prerequisites: ECON 2010 and ECON 2020. May be repeated for credit if content differs.
ECON 3200 Money and Banking (3)
Studies the forms and functions of money, the commercial banks, the Federal Reserve system, and monetary theory and policy used as a tool to achieve economic goals. Includes banking and other financial institutions. Prerequisite: ECON 2010.
ECON 3410 Labor Economics (3)
Studies the labor market, compensations, labor unions, management and labor strategies, collective bargaining, and labor legislation. Prerequisites: ECON 2010 and ECON 2020.
ECON 3700 Economics of Development (3)
An analysis of issues and problems pertaining to natural resources management, manpower, capital accumulation, technological progress, and sociocultural-institutional factors. Prerequisites: ECON 2010 and ECON 2020.
ECON 4300 Public Finance (3)
Covers the growth and impact of the public sector. This includes revenue generation and the impact of public expenditures on the allocation of wealth in society. Topics include welfare economics, cost benefit analysis, public choice theory, the theory of optimal taxation, and selected public-sector issues. Prerequisites: ECON 2010 and ECON 2020.
ECON 4600 Comparative Economic Systems (3)
Examines and compares the concepts and techniques of systems, ranging from those that rely heavily on market mechanisms to allocate the resources to those that rely on central command or planning for resource allocation, and the systems that are a mixture of market and command. Prerequisites: ECON 2010 and ECON 2020.
ECON 4610 Reading Course (1-4)
Prerequisite: filing of official form.
ECON 4720 International Trade and Finance (3)
Students examine the theories, policies, and instruments (e.g., tariffs, quotas, V.E.R.'s) of international trade and consider trade integration. Course content also focuses on the foreign exchange market and balance of payments in international trade. Macropolicies in open economies, such as flexible exchange rates and the nature of world money, are examined. Theories and policies of foreign direct investment are considered. Prerequisites: ECON 2010 and ECON 2020.
ECON 4800 Industrial Organizational Economics (3)
Analyzes the structure, performance, and antitrust policies of industries. Includes major economic theories of the firm's objectives and decision making, pricing and output policies, market structures, industrial policies, and the role of multinational corporations in international markets. Prerequisites: ECON 2010 and ECON 2020.
ECON 4900 History of Economic Thought (3)
This course provides the student a context for understanding the modern economic paradigm. This is accomplished by introducing the student to the development of economic thought from its earliest formation through its current manifestation. Care is taken to demonstrate the interdependence of this development of thought and the historical social context. Prerequisites: ECON 2010 and ECON 2020.
ECON 4910 Comparative Economic Problems (3)
Analyzes economic issues confronting the world in achieving economic and social goals, the influence of market and public policies on attainment of goals, distribution of income, business cycle fluctuations, growth, inflation, technological progress, and concentration of economic power. Prerequisite: senior standing.
ECON 4950 Internship in Economics (1-6)
Prerequisite: major in Business Department.
FINC 3210 Principles of Finance (3)
Introductory course integrating concepts of corporate finance with investments and the money/capital markets. Topics include the role of money in the economy; the time value of money; financial analysis and planning; security valuation and capital market theory; capital budgeting; short- and long-term financing; and working capital management. Value maximization and risk/return tradeoffs in financial decision making are employed as integrative concepts throughout the course. Prerequisites: ACCT 2010, ACCT 2025, and BUSN 2750.
FINC 3600 Financial Management (3)
This course is a continuation and extension of the Principles of Finance course. The fundamental financial and operating decisions made by a firm are explored. Major topics include capital budgeting, cost of funds, capital structure analysis, and dividend policy. A combination of problem-solving and case-study methodologies is used. Prerequisite: FINC 3210.
FINC 3800 Financial Markets and Institutions (3)
Students develop a unified framework for understanding financial intermediaries and markets. They examine the structure, regulation, and operation of banking and non-banking financial institutions; analyze how central bank operations affect financial institutions; and develop an understanding of money and capital markets, the flow of funds through the economy, and the role of financial markets. Prerequisite: FINC 3210.
FINC 4210 Investments (3)
Introduces information about investing in securities, commodities, and options; and methods and techniques for analyzing investment opportunities and assessing financial conditions for investment purposes. Prerequisites: ACCT 2010, ACCT 2025, and FINC 3210.
FINC 4220 Financial Statement Analysis (3)
Financial report analysis, interpretation, and evaluation from the viewpoints of creditors, owners, and others concerned with business strengths and weaknesses and future outlooks of business organizations. Prerequisite: FINC 3210.
FINC 4300 International Finance (3)
Students develop a framework for understanding the environment in which the international financial manager operates. Foundations of global financial management, world financial markets and institutions, economic exposure, and transaction and translation exposure are examined in the course. Standard corporate finance topics such as capital structure, cost of capital, and capital budgeting are considered and expanded for multinational firms. Prerequisite: FINC 3210.
FINC 4610 Advanced Investments (3)
This course is a continuation and expansion of FINC 4210, which provides an introduction to the area of investments. Focus in this class will be on non-equity investment opportunities and portfolio management. Prerequisite: FINC 4210.
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