ACCT 203: Financial Accounting (3 credit hours – Fall)
This is an introduction to financial accounting concepts and methodology for accumulating data on the results of economic activities of a business concern. The entire accounting cycle for both service and merchandising businesses is covered. An introduction to accounting systems, income measurement, partnerships, and corporations is also covered.
ACCT 204: Managerial Accounting (3 credit hours – Spring)
An introduction of the cost accounting for manufactured goods and other objectives of relevance to management. Topics include service department allocation, budgeting, variance analysis, cost behavior, cost estimation and product costing. The statement of cash flows is also covered. Prerequisites: ACCT 203
ACCT 286: Accounting: Special Topics (3 credit hours – On demand)
A focused investigation into a selected area(s) of accounting that will include topics of current issues in accounting and related fields at the lower division level such topics as non-profit accounting or corporate income tax.
ACCT 290: Independent Study (Variable credit – On demand)
Independent Study consists of research, readings, other scholarly investigation or creative work at the lower division level. See Independent Study under Alternative Means to Academic Credit for a more detailed description.
ACCT 301: Intermediate Accounting I (3 credit hours– Odd Year Fall)
In-depth study of financial accounting, emphasizing assets and liabilities. Attention is also given to accounting theory, basic financial statements and present value techniques. Prerequisite: ACCT 203
ACCT 302: Intermediate Accounting II (3 credit hours-Even Year Spring)
In-depth study of financial accounting, emphasizing corporate accounting and income measurement. It also includes special topics such as the statement of cash flows, pension plans, and inter-period tax allocation. Prerequisite: ACCT 301
ACCT 316: Individual Income Tax (3 credit hours – Even year Spring)
The study of the history, assumptions and objectives of the Federal tax system with emphasis on individual taxation. Topics include taxable and non-taxable income, capital gains and losses, business and non-business deductions, itemized deductions and personal and dependency exemptions.
ACCT 350: Cost Accounting (3 credit hours – Odd year Spring)
The study of accounting’s relationship to management planning and control functions. Emphasis is on statements for internal use, budgeting, cost-volume profit analysis, relevant data, capital budgeting, performance evaluation and product costing. Prerequisite: ACCT 203 and ACCT 204.
ACCT 410: Accounting Information Systems (3 credit hours – Odd Year Spring)
An introduction to the subject of the information system’s role in accomplishing the objectives of financial accounting, managerial accounting, tax accountings and auditing. Systems covered include manual accounting and computerized accounting. Additional topics include internal controls, systems analysis, systems design and systems implementation.
ACCT 415: Auditing (3 credit hours – Spring)
A study of procedures and practices of the independent auditor necessary to express an opinion on the fairness of the financial statements. Prerequisite: ACCT 301.
ACCT 460: Internship in Accounting (2-8 credit hours – On demand)
This course offers an intensive field experience with a community organization. Placement will be based on the student’s career orientation. Prerequisite: Departmental approval and satisfaction of entry criteria where applicable. See Internship under Alternative Means to Academic Credit for a more detailed description.
ACCT 485: Accounting: Special Topics (1-3 credit hours – On demand)
A focused investigation into a selected area(s) of accounting that will include topics of current issues in accounting and related fields at the upper division level.
ACCT 490: Independent Study (Variable credit – On demand)
Independent Study consists of research, readings and/or other scholarly investigation or creative work at the upper division level. See Independent Study under Alternative Means to Academic Credit for a more detailed description.
BUSA 100: Introduction to Business (3 credit hours – Fall)
This course provides students with a broad base of knowledge and information concerning business in the United States. This course will concentrate on the fundamental concepts and principles on which we develop, organize and operate businesses and how business relates to our economic system. In addition, the course will explore business ethics, social responsibility and the impact of global operations.
BUSA 150: Personal Finance (3 credit hours – Spring)
This course focuses on personal financial planning with the objective of making each student aware of their lifetime financial goals and how they may best achieve those goals in today’s complex environment. After completing this course each student should know and understand the basic principles of personal financial success. These include: financial planning and goal setting, personal taxation, wealth accumulation strategy, cash and consumer credit management, basic insurance principles, basic investment principles and techniques, retirement planning and investing and estate transfer methods.
BUSA 300: Principles of Marketing (3 credit hours – Spring)
An examination of the coordination and control of marketing activities, including marketing segmentation, product development, product management, pricing, distribution channels and promotion methods.
BUSA 301: Principles of Management (3 credit hours – Fall)
The study of the theory and concepts involved in managing organizations. Topics include the study of management functions in planning, decision making, organization and control.
BUSA 310: Business Finance (3 credit hours – Fall)
Analysis and decision making for financial management of a business. The main areas of study include ratio analysis, planning, working capital management, capital budgeting, financial risk and leverage and the features of various forms of financial sources and markets. Prerequisites: ACCT 203, ACCT 204 and BUSA 219.
BUSA 321: Intellectual Property Law (3 credit hours – On demand)
This course introduces the foundations of the current legal system and an in-depth study of copyright, patents and trademark law as well as certain constitutional issues dealing with freedom of speech and privacy. The emphasis will be on how these laws impact the management and use of technology with special consideration on computers.
BUSA 322: Human Resource Management (3 credit hours – Spring)
This course is a basic study of personnel topics such as employee motivation and satisfaction, job analysis and design, human resource planning, employee selection, training and evaluation, administration of wages and benefits and labor relations. Prerequisite: BUSA 301.
BUSA 338: Operations Management (3 credit hours – Spring)
This course provides the student with an understanding of how to effectively manage and improve the operations processes of a business, including production, materials and product purchasing and inventory control, logistics management (receiving, warehousing, picking and transporting materials, goods, and services), order processing and follow-up customer service. Prerequisites: BUSA 219 and BUSA 301.
BUSA 360: Business Communication (3 credit hours – Fall and Spring)
This course is designed to prepare a business student to communicate more effectively, emphasizing communication through memoranda, letters and written reports. Preparation of oral communication, in conjunction with presentation of oral reports, will be taught to students. Students will examine computer applications that aid in effective internal and external business communication. Prerequisites: ENGL 121 and SCTH 130 (Speech).
BUSA 445: Strategic Management (3 credit hours – Spring)
This course integrates the required business, accounting and economic courses through the study of objectives of the firm, overall policy and strategy formation and administration. Both oral and written analysis and solutions of several major cases are the heart of the course. Prerequisites: ACCT 204, BUSA 300, BUSA 301 and BUSA 310.
BUSA 450: Business Leadership and Ethics (3 credit hours – Fall)
This course considers the role of the individual in the contemporary American business community. Course topics include the historical, ideological and ethical origins of business along with the political, social and environmental impact of business.
BUSA 460: Internship in Business (2-8 credit hours – On demand)
This course offers an intensive field experience with a community organization. Placement will be based on the student’s career orientation. Prerequisite: Departmental approval and satisfaction of entry criteria where applicable. See Internship under Alternative Means to Academic Credit for a more detailed description.
BUSA 485: Business: Special Topics (3 credit hours – On demand)
A focused investigation into a selected area(s) of Business at the upper division level that will include such topics as advertising, investments or entrepreneurship in small business.
BUSA 490: Independent Study (Variable credit – On demand)
Independent Study consists of research, readings, other scholarly investigation or creative work at the upper division level. See Independent Study under Alternative Means to Academic Credit for a more detailed description.
