Business Administration: Accounting, BS

Nature and purpose of accounting; basic accounting concepts and procedures, double entry bookkeeping, methods of processing, summarizing and classifying financial data; balance sheets and income statements. (Offered every semester.)

This course delivers economics from individually focused, microeconomics to the infrastructure focused, macroeconomics. This semester will provide a foundation for both business and non-business majors. Meets the general education social science or business management requirement. Offered: Fall semester.

Intermediate level course with emphasis on how accounting information can be interpreted and used as a tool of management in planning and controlling business activities of the firm. Prerequisite: ACCT101. (Offered spring semester)

This course is structured to be a more detailed, deeper coverage of both micro- and macroeconomics. This semester builds upon the broad, fast-moving introduction to the micro- and macroeconomics course. This course covers applied economics, or the rest of the economics story for business majors. At the completion of the course, students will have had comprehensive instruction and application of micro, macro, US, and global economics. Prerequisite: ECON 102 and PSYC/SCWK 202. Offered every semester.

This course introduces students to the American legal system with an emphasis on corporations, limited liability companies, and partnerships. Students will learn to navigate the regulatory environment of business, which includes administrative agencies and court systems. Advanced topics include the study of agency, contracts, and torts, as well as negotiations and white collar crime.

Cost accounting is a sub-discipline of management accounting that explores sources of cost accounting data in organizations, as well as the management of controls for decision-making. Students will learn basic cost accounting principles, practices, and procedures for product and service costing. Some specific areas of content will include standard costing, job-order costing, process costing, activity-based costing, and variable costing. Prerequisite: ACCT201. (Offered fall semester of even calendar years.)

Course introduces students to accounting theory and its utilization in the preparation of financial statements that clearly and accurately depict an organization's performance: statements such as the income statement, balance sheet, statement of cash flows, and statement of retained earnings. Generally accepted accounting principles and the accounting cycle will be explored, and students will obtain valuable skills necessary for entry-level employment in accounting. Further topics include cash, depreciation, inventory valuation, liabilities, receivables, revenue recognition, plant and equipment, and intangible assets. Prerequisite: ACCT201. (Offered fall semester of odd calendar years.)

This course is a continuation of the study of topics introduced in ACCT314, and emphasizes more complex transactions. Further topics include bond measurement and reporting, income tax assessment, and accounting for leases, pensions, stockholders' equity, and share-based compensation. Students will also learn to correct errors and to communicate accounting concepts to various stakeholders. Prerequisite: ACCT314. (Offered spring semester of even calendar years.)

This course explores income tax law and tax procedures for individuals, wage-earners, and sole proprietors, with a special emphasis on the federal system. Students will learn about the tax treatment of income and property based on provisions of the Internal Revenue Code and Treasury regulations. Advanced topics of coverage will include gross income and its exclusions, as well as credits, deductions, and exemptions. Students can expect a special emphasis on tax planning and research. Prerequisite: ACCT201. (Offered fall semester.)

A study of the standards and procedures used in examining financial statements and supporting records. Emphasis on the evaluation of internal control. Also covered are the auditor's responsibilities to clients and third parties, and the ethical framework in which he/she operates. Prerequisite: ACCT201. (Offered spring semester of odd calendar years.)

Students in this course will study the taxation of business entities, such as corporations, non-profit organizations, partnerships, and trusts and estates. Topics will include business formation and tax compliance, as well as the tax consequences of reorganization, liquidation, and earnings accumulation over time. Prerequisite: ACCT 201 (Offered fall of even years)

This course is about applying analytical theory of business decision making to provide products and service design, capacity planning, process and location selection, inventory and supply management, quality assurance and scheduling. These real-world management tools will heighten the comprehension of business applications and provide a competitive edge in school and beyond. Prerequisite: BUSN101, ECON102, and MATH 105, MATH 106, MATH 111, MATH 113, MATH 115, or PSYC 202. Offered: Fall semester.

This course introduces students to corporate financial management, through the study of financial systems and techniques for financial analysis. Students will be introduced to capital formation and securities regulation, and will learn to understand criteria for intelligent investment decisions. Advanced topics include cash flow forecasting, capital structure, derivatives, dividend policy, financial forecasting, investment banking, risk management, stock valuation, and the time value of money. With an emphasis on decision-making for corporate managers, this course provides the foundation for entry-level employment in a financial environment. Prereq: ACCT 201, ECON 202.

Students will understand the forces of globalization, why nations trade, problems of trade restrictions and international payments, and multinational corporations as international change agents. They will work from the manager's perspective to discover how working internationally affects the functional areas of business through influences of the land, the political environment, and the cultural heritage of the people. Meets the general education global foundations requirement. Prerequisite: BUSN 101, ECON 102, ACCT 101, BUSN 201.

This course examines how national and local managers explain the development of their careers with a particular emphasis on leadership development, ethics, and the integration of faith in their management practice. These, together with the course material and group projects, help students develop appropriate career skills. In addition to the weekly speaker summaries, students write a business case study, make microfinance loans to overseas entrepreneurs, and develop individual career plans, resumes, and job search skills. Prerequisite: BUSN 101 and ENTR 130.

This course includes a collection of case studies exploring topics, issues, and controversies in economics, ethics, management, and leadership. Some cases are demonstrative while others are decision-focused. Cases are intended to prompt students to form a professional opinion, and the course format is intended to facilitate respectful class discussion and debate on a given business or management issue. Extensive writing projects will be assigned. Meets the general education upper division writing intensive requirement.

Course content focuses upon basic concepts and operations in descriptive and inferential statistics. The areas of study will include measures of central tendency and dispersion, probability, correlation and regression analysis, parametric (t-tests and ANOVA) and non-parametric (chi-square) tests of significance. A basic introduction to Statistical Package for Social Sciences (SPSS) software is provided. Cross listed with SCWK 202. Meets the general education quantitative reasoning requirement.

Course content focuses upon basic concepts and operations in descriptive and inferential statistics. The areas of study will include measures of central tendency and dispersion, probability, correlation and regression analysis, parametric (t-tests and ANOVA) and non-parametric (chi-square) tests of significance. A basic introduction to Statistical Package for Social Sciences (SPSS) software is provided. Cross listed with PSYC 202. Meets the general education quantitative reasoning requirement. (Offered every semester.)