Course Descriptions 

Accounting (ACC)

ACC 301 – Managerial Accounting Principles
Prerequisite: ACC 111
The use of accounting information by management in planning, control and decision-making in business enterprises. Topics include production decisions, activity-based costing, budgeting and standards, and capital investment decisions. Not available to accounting majors.

ACC 311 – Intermediate Financial Accounting I

Prerequisite: ACC 111
In-depth study of financial accounting standards, the accounting process, and problems related to presenting income statements and balance sheets for business enterprises. Consideration of working capital accounts, non-current assets, non-current liabilities, and related income statement accounts.

ACC 312 - Intermediate Financial Accounting II
Prerequisite: ACC 311
In-depth study of financial accounting standards and problems related to presenting an enterprise's balance sheet, income statement and statement of cash flows. Topics include investments, stockholders' equity, dilutive securities, tax allocation, pensions, leases and revenue recognition.

ACC 315 – Governmental and Non-Profit Accounting
Prerequisite: ACC 312
An intermediate level study of financial reporting for state and local governments, with coverage of accounting for other types of non-business entities and of governmental and nonprofit auditing. The course covers fund accounting concepts and practices as well as government-wide financial reporting and the relationships between the two.

ACC 320 – Cost Accounting
Prerequisite: ACC 312
Collection and utilization of cost data by management for short-term planning and control purposes. Topics include cost-volume-profit relationships, product-costing methods, flexible budgets, standard cost variances and cost allocations.

ACC 330 - Auditing
Prerequisite: ACC 312
Auditing theory integrated with procedures for gathering evidential matter to provide a basis for the auditor146s report on the financial statements of business enterprises. Review of standards, ethics, planning, internal control, procedures and reports.

ACC 340 – Federal Income Taxation

Prerequisite: ACC 111
Current federal income tax law pertaining to individuals, partnerships and corporations. Focus on compliance matters with supplementary study in tax planning and research fundamentals.

ACC 350 - Accounting Information Systems
Prerequisite:
ACC 111
Examining and analyzing accounting systems utilizing transaction processing cycles and accounting-based information technology (IT) including e-commerce, electronic data processing, and continuous auditing. The design, development, implementation, and auditing of accounting-based information systems.

ACC 360 – International Accounting
Prerequisite: ACC 312
Intermediate level study of International accounting. An overview of the area of international accounting focusing on the accounting issues encountered by multinational companies engaged in international trade and invested in foreign operations. The accounting issues unique to multinational corporations, with respect to foreign operations. The various functional areas of accounting in all countries of the world.

ACC 365 - Forensic Accounting
Prerequisite: ACC 330
An advanced survey in fraud examination and forensic accounting examining risk assessment, internal controls, ethics, corporate governance, legal and criminal justice systems, legislation, and global issues through lecture, research and discussion.

ACC 370 - Advanced Financial Accounting
Prerequisite: ACC 312
Study of business combinations and related consolidated financial statement issues, accounting for foreign operations, and accounting problems of partnerships.

ACC 450 Advanced Topics in Accounting
Prerequisite: ACC 312
Selected topics in the field of accounting not covered in other courses.


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Business Administration (BUS)


BUS 230 Problem Solving and Decision Making for Management
Prerequisite: ECN-111
Study of decision making and problem solving processes in business. Evaluation of processes prone to failure and best practices that lead to effective or improved decisions. The framing of decisions, the causal analysis of problems, identification of alternatives, and the assessment of potential consequences of decision choices.

BUS 311 International Business (formerly BA-39)
Prerequisite: ECN-111
Examination of managerial, marketing, financial and accounting implications of the international operations of business enterprises. The underlying economic principles, institutional and regulatory frameworks, and the environmental and political constraints. Emphasis on multinational enterprise.

BUS 312 Sustainable Corporation GER: NE (Humans and the Natural Environment)
Prerequisite: None
Business applications of sustainable development and corporate strategies based on economic, environmental and social criteria. How the corporate world plays a central role in making progress toward sustainability. The inter-relatedness of business and natural systems, and how corporations use sustainability as a value driver.

315 Human Resource Management
(formerly BA-34)
Prerequisite: None
Human resource planning and management. Impact of internal and external forces on the organization’s human resources. Experiential exercises and cases relate theory and practice.

320 Marketing Principles
(former BA-37)
Prerequisite: ECN-111
Introduction to the field of marketing with a detailed study of the marketing concept, including market segmentation, consumer behavior and external environments. Focus on processes of product development, pricing, distribution and promotion.

330 Operations Management (formerly BA-32)
Prerequisite: ECN-225, CSC-101 or 121, MTH-141 or 150
Issues associated with the manufacture of products and the delivery of services. Topics include operations strategy, quality management, product and service design, process planning, technology decisions, facility location and layout.

BUS 335 Management Information Systems (formerly BA-31)
Prerequisite: CSC-101 or 121
The role of information in supporting business operations, managerial decision-making, and organizational strategy. Topics include technology concepts, inter-networked enterprises, functional area applications, systems development, and effective management of information resources.

BUS 340 Business Finance (formerly BA-51)
Prerequisite: ACC-111, ECN-225, MTH-141 or 150
Goals of the firm in the context of the financial markets in which it operates. Emphasis on analyzing the sources and costs of funds available as well as factors affecting their allocation.

BUS 350 Business Law
(formerly BA-35)
Prerequisite: None
The study of law and society. Topics include the judicial system, the basic law of contracts, including offer and acceptance, consideration, form of the agreement, defenses, breach of contract, the law of assignment and third party beneficiary contracts, and the law of agency.

BUS 351 Business Law II
(formerly BA-36)
Prerequisite: None
The study of the form and business organization; formation, operation and dissolution of the partnership; formation and operation of the corporation; the law of commercial paper, the law of secured transaction; and principles of the law and property.

BUS 380 Business Leadership & Ethics
Prerequisite: None
Ethical leadership and the ethical aspects of individual and corporate decision making in business with a focus on recognizing, analyzing and responding to ethical issues, both personally and organizationally. A significant service learning component/project is required.

BUS 381 Organizational & Behavioral Performance
Prerequisite: None
Introduction to fundamental principles and methods of Behavior Analysis as applied to performance improvement in organizations. Students will interview local business managers/owners, learn to pinpoint areas for performance improvement, develop measurement systems, and design and evaluate evidence-based solutions to performance-based workplace deficiencies.

BUS 411 Entrepreneurship and New Venture Development
Prerequisite: None
Entrepreneurship in society and the characteristics of entrepreneurs and their organizations. Topics include: how opportunities are discovered, the conditions of markets and industries that must be weighed in choosing to enter them, and the resources to establish a new venture and build it into a successful enterprise.

BUS 420 Marketing Research
(formerly BA-38)
Prerequisite: BUS-320 and ECN-225
Emphasis on the importance of a marketing information system. The types and sources of information required for marketing planning and decision making. Topics include the research process, techniques, design and methodologies. Concepts applied through case studies or projects in the business community.

BUS 421 International Marketing

Prerequisite: BUS-320
Management of global marketing operations with emphasis on the strategic distribution, promotion, product, and pricing issues faced by firms engaged in world trade. An in-depth examination of the economic, financial, cultural and political/legal infrastructures that affect the marketing function in different countries and regions.

BUS 440 Investments Management
(formerly BA-55)
Prerequisite: ECN-111, 225 and BUS-340
Study of various investment alternatives along with the nature of the markets in which they are traded. Primary emphases on security analysis and portfolio composition as well as matching portfolios to investment objectives.

BUS 441 International Finance
Prerequisite: ECN-111, 225 and BUS-340
Study of international markets and the financial operations that take place in those markets. The financial aspects and operations of multinational corporations are highlighted. Topics include: exchange rate behavior and risk management, financing of international operations, and international capital budgeting.

BUS 442 Financial Institutions
(formerly BA-53)
Prerequisite: ECN-111
The nature of the funds sources and asset preferences of the major financial institutions, as well as an overview of the financial markets within which they function. Point of view is that of decision makers operating within the institutions.

BUS 450 Strategic Management (formerly BA-76)
Prerequisite: ACC-301, BUS-320, 330 and 340
Course for seniors in business administration. The process of strategic management, including industry and competitive analysis and strategy formulation, implementation and evaluation. Knowledge from the different functional areas of business is integrated and focused on the solution of complex business problems. Oral and written communication emphasized.

501 Independent Study (formerly BA-80)
Variable credit.

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Economics (ECN)

ECN 101 - Macroecomics

Prerequisite: None
An introduction to the study of the operation of the economy as a whole. Analysis of theories of government expenditure and tax policy and monetary policy as tools to promote economic stability. Topics include national income accounting, unemployment, inflation, money supply and interest rates, and the national debt.

ECN 102 – Microeconomics
Prerequisite: None
An introduction to economic analysis focusing on individual units, households, firms and industries or individual markets in the economy. The role of the price system in explaining behavior of these units and applications of price theory to current microeconomic issues including labor unions, government regulation of businesses, environmental protection, income distribution and poverty.

ECN 236 - Economics and The Environment
Prerequisite: ECN 101 and 102

ECN 238 - Public Finance
Prerequisite: ECN 101 and 102
Microeconomic analysis of government expenditure and tax policies, with attention to social security, national health insurance, welfare programs, individual income tax and other current topics.

ECN 241 - Money and Banking
Prerequisite: ECN 101 and 102
Institutional and historical study of the nation's monetary system, including definition of money, an overview of the financial markets, activities of the banking system, non-bank intermediaries, and central banking. Analysis of effects of money and finance on output, prices, and economic growth.

ECN 234 - Economic Growth and Development
Prerequisite: ECN 101 and 102

ECN 248 - Government and Business
Prerequisite: ECN 101 and 102
Evolution of governmental involvement in the U.S. economy. Special emphasis on the relationship between government and the business community; the structure, behavior and performance of the business community which have induced government response; the interpretation and application of antitrust law; and a brief survey of public utilities and transportation economics.

ECN 249 - Asian Economics
Prerequisite: ECN 101 and 102

ECN 356 - Managerial Economics
Prerequisite: ECN 101, ECN 102 and ECN 225
Extension of economic theory to applications in managerial economics and economic forecasting. Decision optimization techniques; the economic analysis of risk; techniques of demand, cost and production estimation; analysis of pricing and non-price-competitive practices; and forecasting of demand, cost and production variables.

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