2013 - 2014 Academic Catalog

Accounting

Overview Requirements Course Descriptions Department Faculty

The Accounting major is designed to provide students with the knowledge and skills necessary to prepare them for productive and satisfying careers in both private industry and the public sector and lays the foundation for students seeking a career in public accounting.

Because accounting is the language of business, our accounting program provides valuable skills for any career path. Students develop the financial knowledge and analytical skills necessary in understanding the various components of business organizations and the role of accounting within them. The Accounting major provides a flexible program of study relevant to all areas of accounting, with a strong emphasis on practical accounting work. Consistent with the College’s connected learning philosophy, the accounting major offers students various project-focused as well as service learning opportunities, in which students gain valuable hands on experience in accounting. Students are highly encouraged to take a Service Learning course – SVL 108, Tax volunteer, and/or accounting facilitator – SVL 207. The Internship program provides a capstone work experience for all Accounting students during their senior year.

The program provides students with the critical knowledge needed to sit for the Certified Public Accounting (CPA) exam as well as the various other Accounting Certifications including Certified Management Accountant (CMA). Graduates receive a Bachelor of Science degree in Accounting.

The following goals and associated learning outcomes delineate what we strive for students to achieve when they complete the major program of study in Accounting:

Goal 1: Knowledge of Accounting Information
Upon completion of the major program of study in Accounting, students will be able to
1. Identify, measure, record, and communicate financial information relating to an organization
2. Interpret, analyze, and evaluate financial information relating to an organization
3. Demonstrate the acquisition of analytical, quantitative, and critical thinking skills necessary for decision making.
4. Use industry specific software

Goal 2: Application of Business Information
Upon completion of the major program of study in Accounting, students will be able to
1. Apply quantitative research methods to various propositions relating to business organizations
2. Apply qualitative research methods to various propositions relating to business organizations
3. Integrate business information into effective decision making

Goal 3: Ethical Decision-making
Upon completion of the major program of study in Accounting, students will be able to
1. Identify ethical issues implicit in business
2. Evaluate and decide among alternative solutions to ethical problems

Goal 4: Professional skills
Upon completion of the major program of study in Accounting, students will be able to
1. Communicate effectively in writing for the discipline
2. Communicate effectively orally for the discipline
3. Work effectively in teams

Arts and Sciences Electives: 6 credits
This requirement may be fulfilled by any combination of Anthropology, Art History, Biology, Chemistry, Criminal Justice, Economics, English, Environmental Studies, Foreign Language, Geography, History, Mathematics, Music, Philosophy, Physics, Political Science, Psychology, Science, or Sociology courses.
View courses.

General Education Core Requirements and remaining Unrestricted Electives: 41 credits

Minimum credits required for graduation: 120

Courses listed below fulfill Area of Inquiry requirements in the General Education Core:
Quantitative
MATH 205: Calculus I
Psychological and Societal
PSYC 101: Introduction to Psychology
SOC 101:  Introduction to Sociology

Course Code Course Title Credits
Core Courses
BUSS101 Contemporary Issues in Business 3
BUSS201 Financial Accounting 4
BUSS202 Managerial Accounting 4
BUSS203 Financial Management 3
BUSS204 Federal Income Taxation 3
BUSS205 Legal Environment of Business 3
BUSS220 Marketing 3
BUSS224 Organizational Behavior 3
BUSS232 Operations Strategy 3
BUSS301 Intermediate Accounting I 3
BUSS302 Intermediate Accounting II 3
BUSS303 Cost Accounting 3
BUSS306 Accounting Information Systems 3
BUSS401 Advanced Accounting 3
BUSS404 Auditing 3
BUSS440 Business Policy 3
BUSS498 Business Internship Seminar 1
BUSS499 Business Internship 3
ECON101 Principles of Econ-Micro 3
ECON102 Principles of Econ-Macro 3
MATH205 Calculus I 4
MATH208 Statistics 3
Choose 1 from the following:
BUSS208 Financial Statement Analysis 3
BUSS305 International Accounting 3
BUSS308 Government & Not-for-Profit Accounting 3
BUSS309 Fraud Examination 3
BUSS405 Accounting Theory 3
BUSS418 Special Topics in Accounting 3
Choose 1 from the following:
PSYC101 Psychological Perspectives 3
SOC101 Sociological Imagination 3

Arts and Sciences Electives: 6 credits
This requirement may be fulfilled by any combination of Anthropology, Art History, Biology, Chemistry, Criminal Justice, Economics, English, Environmental Studies, Foreign Language, Geography, History, Mathematics, Music, Philosophy, Physics, Political Science, Psychology, Science, or Sociology courses.
View courses.

General Education Core Requirements and remaining Unrestricted Electives: 41 credits

Minimum credits required for graduation: 120

Courses listed below fulfill Area of Inquiry requirements in the General Education Core:
Quantitative
MATH 205: Calculus I
Psychological and Societal
PSYC 101: Introduction to Psychology
SOC 101:  Introduction to Sociology

ANTH103 - Human Origins

This course considers the morphological, behavioral and life history features that distinguish the primates from other mammals, and the hominoids from other primates. We begin with an overview of the primates and their behavioral ecology, and then explore in detail the adaptations of each of the major groups of extant primates. Finally, we apply our knowledge of morphology and behavioral patterns in living primates to the fossil record.

BIO101 - Principles of Biology

This is an introductory lecture and laboratory course in biology to develop an appreciation for the patterns and functions that characterize living organisms. Emphasis is placed on cellular biology. Topics include: the chemistry of life, cell structure, and cell metabolism (respiration, photosynthesis, protein synthesis.) Corequisite: BIO 101L.

BIO102 - Diversity of Living Organisms

This course emphasizes the evolutionary history of life on earth. Topics include: Darwinian evolution, genetics, a survey of the five kingdoms of life, principles of ecology, and human ecology. The laboratory introduces the student to the diversity of living organisms. Corequisite: BIO 102L.

BIO110 - Nutrition

This course focuses on the function of nutrients and their requirements throughout the life cycle. The course reviews current nutrition issues as they relate to personal health. Topics include disease prevention, weight and fitness management, fad diets and nutritional trends.

BIO112 - Human Biology

This is a one semester lab course focusing on the functions of the human body in health and disease. The structure and function of the major body systems are emphasized. Systems discussed include: skeletal, muscular, digestive, circulatory, excretory, reproductive, nervous and endocrine. Corequisite: BIO 112L.

BIO205 - Anatomy & Physiology I

This is a comprehensive course focusing on the structure and function of the human body. The course introduces students to aspects of human biology ranging from the chemical basis of life and cell biology to the anatomy and physiology of the major organ systems. Topics covered include: cell biology, major body tissues, and the structure and function of the following systems: skin, skeletal, muscular, and nervous. The laboratory component includes dissection. Students should have successfully completed one year of at least secondary (high school) level Biology before electing this course. Corequisite: BIO 205L.

CHEM203 - General Chemistry I

The course begins with a study of measurement and matter. An introduction to atomic theory follows. Mass relationships in chemical reactions are introduced, followed by the study of chemical reactions in aqueous solutions. The gas laws are then covered, followed by an introduction to thermodynamics. Concepts of chemical bonding are studied along with periodic relationships among the elements. Quantum theory is used to explain the electronic structure of atoms. Laboratory experiments complement the material covered in lecture. The laboratory experiments are designed to introduce methods, materials, and equipment of chemistry as well as to illustrate important chemical principles. Prerequisite: MATH 104. Corequisite: CHEM 203L.

CJ205 - Forensics

This course provides an introduction to the modern methods used in the detection, investigation, and solution of crimes. Practical analysis of evidence such as: fingerprints and other impressions, ballistics, glass, hair, handwriting and document examination, and drug analysis are studied. Prerequisite: CJ 101 or LS 101.

HIST103 - World Civilization I

Beginning with prehistory, this course explores early civilizations and then follows developments in a global context, showing interconnections between Asia, Africa, and Europe. Emphasis is placed on cultural, social, economic, religious, and political developments.

HIST104 - World Civilization II

This course emphasizes themes of interrelatedness and mutuality of influence between East and West. Internal as well as external developments are explored. Questions of exclusiveness, intolerance, and cooperation are examined.

HIST123 - American Civilization I

This course examines the chief political, social, and cultural features of American society as they have developed through the period of Reconstruction. Emphasis is on Colonial America, the War of Independence, the Constitution, and the emergence of the Republic through the Civil War.

HIST124 - American Civilization II

This course is a continuation of HIST 123 from the period of Reconstruction to the present. Emphasis is on reconstruction, industrializa­tion, immigration, constitutional issues, and the emergence of American foreign policy. There is some examination of American political life in the nuclear age.

HIST203 - The History of Women in U.S.

This course explores the social history of women in the United States, beginning in the colonial period and ending with an examination of twen­tieth century issues. Emphasis is on the image of women held during these periods, in contrast to actual conditions. Contributions of women to social change and the growth of women’s move­ments are also analyzed. Prerequisite: a 100 level history course or ENG 102.

HIST204 - Recent American History

This course focuses on the presidencies beginning with Kennedy to the present. Work is divided roughly into three areas: foreign affairs; domestic politics; economic, social, and cultural needs. Topics range from the Vietnam War to the Iraq War, the weakening of Congress and the expansion of the presidency, the women's movement, changes in popular culture, and domestic economic developments. Prerequisite: a 100 level history course or ENG 102.

HIST207 - African American History

This course explores the history of African Americans in the United States from their African beginnings to the present. It traces the lives and status of African Americans, enslaved and emancipated, as they confronted the barriers of legal, institutional, and cultural prejudices; examines the socioeconomic and political experiences of blacks in America; and investigates strategies of accommodation, resistance, and protest in the struggle of African Americans to gain human and first-class citizenship rights. This is a writing-intensive course. Prerequisite: a 100 level history course or ENG 102.

HIST208 - Sub-Saharan Africa after 1800

This survey of sub-Saharan African history explores the ongoing story of African political, social, and economic developments from the post trans-Atlantic slave trade period to the present. The course includes treatment of the impact of European merchants, missionaries, and adventurers on Africa from the time immediately preceding imperialism and colonialism up through the emergence of nationalism and decolonization and liberation movements. The new nation-states, their post-colonial economies, and their developing systems of justice, education, and rule are investigated. Finally, topics such as soil erosion, disease, conservation, famine, and Africa’s relationships with the wider world are discussed. Prerequisite: a 100 level history course or ENG 102.

HIST209 - China from 1600 to Present

This course is a survey of modern Chinese history from the founding of the Qing Dynasty in the seventeenth century to Deng Xiaoping's economic reforms of the 1990s. Special attention will be paid to modernization, Western and Japanese imperialism in China, and the rise of Communism under Mao Zedong. In addition to learning about important milestones in Chinese history, students will also be introduced to aspects of Chinese art, culture, and women's issues through primary sources translated into English. This is a writing-intensive course. Prerequisite: a 100 level history course or ENG 102.

HIST210 - Latin Amer Colonial Period to Present

This survey looks at Latin American history from pre-Columbian to contemporary times. Emphasis is on native cultures, the “discovery” of the New World, European presence, colonialism, imperialism, the creation of the peasantry, wars of independence, the formation of nation-states, the role of the military, slavery and racism, development and underdevelopment, the Catholic Church, liberation theology, poverty, and revolution. Major emphasis in South America is on Argentina, Columbia, Peru, Chile, Venezuela, and the Portuguese speaking nation of Brazil. The course also includes examination of foreign intervention and inner instability in Mexico, including struggles for democracy, economic rights, and social justice. In the Hispanic Caribbean and Central America, especially, Cuba, Puerto Rico, Dominican Republic, Guatemala, Belize, Costa Rica, Nicaragua, and Panama, land and labor systems, gender relations, race and ethnicity, and varied forms of rule are discussed. This is a writing intensive course. Prerequisite: a 100 level history course or ENG 102.

HIST211 - Middle East & Islamic World Since 1800

This course looks at the Middle East and its relations with the wider world, from the appearance of Napoleon to the present. Topics include attempts at reform and modernization in the Ottoman Empire; the impact of Western imperialism on the region as a whole; and twentieth-century developments in the area, including nationalism, pan-Arabism, pan-Islamism, the cult of the personality, coup, revolution, Zionism, and the Palestinian-Israeli confrontation. The economic and social impact of oil, the influence of fundamentalism, and the Great Power rivalry down through the position of the United States toward the area are investigated. The efforts of Iran to gain acceptance in/by the contemporary world is examined, as is the shifting attitude of Egypt toward modernity. Finally, connections between the region and the rest of the Islamic world are explored. This is a writing-intensive course. Prerequisite: a 100 level history course or ENG 102.

HIST212 - Mod Japan: Culture & History

This course is a survey of Japan's modernization from the fall of the "warring states" period to the economic bubble of the 1980s. Special attention will be paid to the contributions of the "early modern" Tokugawa Shogunate, the Meiji period of cultural borrowing from the West, and the cultural nationalism of the Japanese empire until 1945. In addition to learning about important milestones in Japanese history, students will be introduced to aspects of Japanese art and culture through a variety of primary and secondary sources and film clips. This is a presentation-intensive course. Prerequisite: a 100 level history course or ENG 102.

HIST330 - Europe & The World/ Age of Expansion

This course examines political, economic, social, scientific, and religious developments that contributed to European desire for land and power, and also to fantasies and phobias directed by European conquerors toward those whom they subdued and subjected to Western rule. The reaction toward the white Westerners on the part of those exploited is also explored. The period covered is from the mid-fifteenth century through the eighteenth century. Prerequisite: a 200 level history course or permission of instructor.

HIST352 - Nature & Meaning of History

The first half of this course examines selective theories of history from Herodotus through Braudel. The second part investigates the historiography of a single topic according to student interest. Readings are selected to introduce the student to interpretive issues surrounding the selected topic. The perspectives of several practicing historians are considered. Students write a research paper. This course is intended for history majors and as a capstone course for history minors; it is open to others who have successfully completed at least three history courses and have the permission of the instructor. This is a writing-intensive course. Prerequisite: a 200 level history course and permission of instructor.

HIST401 - Tutorial in History

This capstone course focuses on research methodology and practice in history. The student must gain the written agreement of the faculty member who oversees the project. Each student defines a topic by the end of the first week of the semester. Subsequent weekly meetings address progress and problems enountered in research of the topic. The finished product is a substantial paper (ca. 30 pages) with full scholarly apparatus Prerequisite: Senior standing, History 352, History major.

HUM103 - Invitation to the Humanities

This course invites students to consider what it means to be human from manifold scholarly perspectives. As such, students are introduced to the many disciplines included in the Humanities. Arguably, there are eight: art, communication, history, language, literature, music, philosophy, and religion. Taking a thoroughly interdisciplinary approach, this course investigates how humanists employ these varied disciplines in studying and expressing humanness.

HUM399 - Humanities Internship Seminar

This seminar helps students to develop objectives and identify potential sites for the senior internship. Topics include the application of humanities course work to a professional career and the development of skills necessary to locate an internship. The final goal of this course is to locate an appropriate internship. Prerequisites: Junior or Senior standing, Humanities Department majors only.

HUM400 - Humanities Field Experience

This course provides individually arranged participation in a work setting related to students' majors. Students spend 150 hours at the internship site over the course of the semester. Primary area of responsibility rests with students in identifying and pursuing an area of interest in consultation with the instructor. Students participate in a one-hour seminar each week that focuses on reflective activities that enhance the internship experience. Students complete written exercises about and evaluations of the experience. Evaluation of the field experience is based on student performance as reviewed by the employer and instructor at the internship site as well as participation in the seminar and written assignments. Prerequisites: Junior or Senior standing, approval of instructor, HUM 399. Humanities Department majors only.

PHIL101 - Introduction to Philosophy

This course is an introduction to the basic problems of philosophy, such as the sources of knowledge, the relationship between mind and body, freedom as opposed to determinism, and the nature of values.

PHIL110 - Ethics

This course is an introduction to analysis of conduct, moral reasoning, and foundation of ethical values in a search for the ultimate meanings of human experience. The following specific problems are examined: life and death issues; human experimentation; sexuality; truth-telling in medicine; honesty in business; cheating and lying; stealing and reparation; egoism, obligation; and capital punishment.

PHYS111 - General Physics I

This is the first semester of a one-year course that surveys the field of physics at a non-calcu­lus level. Topics include motion in one and two dimensions, force, uniform circular motion, work and energy, and statics of rigid bodies. The laws of thermodynamics are introduced. Laboratory experiments are conducted to com­plement the material covered in lecture. Prerequisite: MATH 203 or equivalent with a grade of C or better. Corequisite: PHYS 111L.

SCI103 - Science for Educators I

This course provides education students with an introduction to the scientific principles governing the contemporary technological world. Topics include scientific methodologies, gravity, energy, electricity, magnetism, light, and introductory chemistry. Laboratory experiments are conducted to complement the material covered in lecture.

SCI104 - Science for Educators II

This course provides education students with an introduction to earth science, astronomy, and environmental science. Topics include the weather, solar system, stars, the universe, and global pollution. Laboratory experiments are conducted to complement the material covered in lectures.

SCI105 - Principles of Astronomy

This course is an introduction to descriptive astronomy. The course covers general physical principles that lead to an understanding of how the universe was formed, the laws of planetary motion, how stars shine, and the creation of black holes. Other special topics in astronomy are covered. Special evening sessions for observing the stars and planets may be offered.

SOC101 - Sociological Imagination

This course is designed to help students develop their ability to think critically about the world around them using the framework of sociology. Students explore the relationship between individual and society – how personal experience is shaped by social forces, but also how society is created and changed through individual interaction. The focus is on the interrelationships of groups, social organization, and social institutions such as education, religion, family, and the economic and political order.

Karen Hamilton

Associate Professor of Finance

Office: DeArment G-1

Tulin Johansson

Chair of Accounting & Finance; Associate Professor of Economics

Office: DeArment House

Donna Scipione

Assistant Professor of Accounting

Office: DeArment House

Anh Le Tran

Associate Professor of Economics and Management

Office: DeArment House

Robert Zuar

Visiting Assistant Professor of Accountancy

Office: DeArment

BUSS101 - Contemporary Issues in Business

This course is designed to familiarize students with various aspects of the business world. Areas covered include: private enterprise, forms of ownership, legal aspects, management, marketing, human resources, operations management, labor relations, and finance. In addition, students become aware of how business functions are integrated into an organization to achieve specific goals.

BUSS201 - Financial Accounting

This course provides students with an applied knowledge of the fundamental accounting process and procedures used in business. Students learn how to identify and record business transactions. In addition, students learn how to create financial statements, as well as how to become intelligent users of financial information.

BUSS202 - Managerial Accounting

In this course, students gain experience in the development and use of information within an organization. Course topics include: cost terms; production costing; cost allocation for planning and control; cost behavior patterns; cost-volume-profit relationships; budgeting; inventory planning and control; pricing decisions; and aspects of investment decisions. Prerequisite: BUSS 201 with a grade C or better.

BUSS203 - Financial Management

This course provides an introduction to the fundamental concepts of finance. Various techniques of analysis that reveal the relationships of risk, return, and value are demonstrated. Topics include: financial reporting; long- and short-term forecasting; managing working capital; capital budgeting; and the nature of corporate securities and debt-equity mix. Prerequisites: BUSS 101, HEM 101, FASH 101, SMGT 102; BUSS 202 with a grade C or better; ECON 102.

BUSS204 - Federal Income Taxation

This course provides students with a basic understanding of fundamentals of federal income tax laws as they apply to individuals, businesses, and not-for-profit taxable entities. It explores the broad range of tax topics, emphasizing the role of taxation in business decision-making process, tax research, and tax planning. Prerequisite: BUSS 201

BUSS205 - Legal Environment of Business

This course provides a working knowledge of everyday law as it applies to business and personal needs. The focus is primarily on contract law and property law.

BUSS220 - Marketing

In this course, fundamentals of the nature of marketing are presented and evaluated for specific functions and institutions. Policies and practices as applied generally to marketing research involve product development, selection, channels of distribution buying and physical distribution selling. Pricing under competitive conditions, social benefits of competition and government regulations are included. Prerequisites: BUSS 101, HEM 101, FASH 101, or SMGT 102; ECON 101.

BUSS224 - Organizational Behavior

In this course, students study individuals within the context of the organization using a behavioral approach. Group dynamics and intergroup dynamics are emphasized in relation to productivity and work satisfaction along with the examination of specific aspects of organizations that influence behavior. Areas covered include: structure, leadership, and change. Teaching modalities include case studies and role-playing. This is a writing intensive course. Prerequisite: PSYC 101 or SOC 101.

BUSS232 - Operations Strategy

Operations strategy typically examines how operations can be used as sources of competitive advantage. This class will focus on understanding the need of formulating an operational strategy (long-term plan) and making strategic (important) operational decisions. The old view of operations management as the task of maintaining a comparatively static production or service facility has given way to one characterized by a need for renewed flexibility, relentless improvement, and the development of new capabilities at the operating unit level. As a result of this changing environment, the skills required of operations managers have changed as well. The course is based mostly on case studies supported by conceptual frameworks.

BUSS301 - Intermediate Accounting I

This course builds on concepts developed in Financial Accounting. Concentration is on the application of Generally Accepted Accounting Principles (GAAP) and International Financial Reporting Standards (IFRS) to the preparation of financial statements with an in-depth review of cash, receivables, inventories, and plant assets. The course also covers the concept of the time value of money and the application of present value techniques to accounting valuations. Prerequisite: BUSS 202 with a grade C or better.

BUSS302 - Intermediate Accounting II

This course is designed to continue the concepts of financial accounting and present a more thorough analysis of the requirements of the Financial Accounting Standards Board. Included in this course are earnings per share calculations, lease accounting, and pension accounting. The cash flow statement is also studied. Prerequisite: BUSS 301 with a grade C or better.

BUSS303 - Cost Accounting

Methods of identifying labor and material costs, and of allocating overhead as applied to job order, process, and standard cost systems are studied in this course, as are budgetary controls and the reporting procedures used by management. Prerequisite: BUSS 202 with a grade C or better.

BUSS306 - Accounting Information Systems

This course provides an understanding and appreciation of accounting information systems. The course teaches conceptual, analytical, and technical skills necessary to work efficiently and productively as an accountant in a computerized business information environment. The functions of Accounting Information Systems are explored from the perspective of financial accounting, managerial accounting, auditing, and tax. The course involves several hands-on exercises in Microsoft Access and Microsoft Excel to develop database and spreadsheet skills. Prerequisite: BUSS 202 with a "C" or better.

BUSS401 - Advanced Accounting

This course examines specialized topics in financial accounting. Problems associated with the partnership form of business organization, including partnership formation, division of income and losses, changes in ownership, and partnership liquidation are reviewed. Topics also include the subject of business combinations with emphasis on consolidated financial statements of parents and subsidiaries and elimination of intercompany transactions, accounting for foreign operations, and fund accounting as it relates to municipalities. Prerequisite:BUSS 302.

BUSS404 - Auditing

This courses examines the impact of auditing on constituencies external and internal to organizations, especially stockholders and management. Students examine the role of both the independent public accountant and the internal auditor, and study various control and reporting techniques involved in auditing. Prerequisites: BUSS 302, BUSS 303, and Senior standing.

BUSS440 - Business Policy

This capstone course requires students to apply a broad knowledge of management and administrative techniques to specific situations. An emphasis is placed on strategy formulation and implementation. The case study method is used. This course culminates in a formal professional presentation to members of the advisory board. This is a writing intensive course. Prerequisite: Senior standing, Marketing/Management or Accounting/Finance Majors.

BUSS498 - Business Internship Seminar

A critical component of the internship experience is participating in a weekly seminar where students discuss and reflect on their experiences to gain a broader view of the workplace, contemporary issues and organizational trends, as well as their own developing abilities and career interests. This one credit course covers professional issues as they arise during the student's internship. Some of the topics covered include: supervision, boundary issues, self-care, stress management, and professionalism. Students are required to write a weekly reflective journal on their internship experience. Separate sections are offered for different business majors. Must be taken concurrently with BUSS 499.

BUSS499 - Business Internship

The internship is scheduled to take place during the senior year. Students serve as interns for a total of 144 hours over a 12-week period, done concurrently with on-campus course work as shown in the curriculum for each program. Detailed reports, a journal, and other written requirements are submitted during and at the conclusion of the internship. The internship supervisor monitors each student's performance and visits each internship site as needed. Prerequisites: Junior or Senior standing, and a 2.0 cumulative average in all business prefix courses. Separate sections are offered for different business majors. Must be taken concurrently with BUSS 498.

ECON101 - Principles of Econ-Micro

This course is an introduction to the principles of the economic behavior of individuals, firms, and industries in the mixed economic system. Topics include consumer demand; elasticity; supply and costs of production; the allocation of economic resources; international trade; and the role of government in promoting economic welfare. Prerequisite: Grade of C or better in MATH 103 or placement in any math course above MATH 103.

ECON102 - Principles of Econ-Macro

This course explores basic functions of the United States economy viewed as a whole and policies designed to affect its performance. Topics include economic scarcity; causes of unemployment and inflation; money and monetary policy; the impact of government taxation and spending; and the federal debt. Some consideration is given to international economic problems and to contrasting economic systems. Prerequisite: ECON 101.

MATH205 - Calculus I

This course is an introduction to limits, continuity, and methods of differentiation. Application to problems in business management and physical science is emphasized. Prerequisite: MATH 203 with a grade of C or better or demonstrated competency through placement testing. Restrictions: not open to students who have completed MATH 206, or any 300 level mathematics courses.

MATH208 - Statistics

This is an introductory course in descriptive and inferential statistics with an emphasis on applications in business and the social and biological sciences. Topics include: data analysis, and graphical methods of describing data, measures of central tendency and variability, probability, the normal distribution, sampling distributions, confidence intervals, hypothesis testing, correlation, and regression analysis. Prerequisites: MATH 104, MATH 109, or MATH 204 with a grade of C or better or demonstrated competency through placement testing and ENG 102.

BUSS208 - Financial Statement Analysis

This course examines financial statements and other financial reports with a view towards using accounting information in making investing, lending and other potential management decisions. Students explore methods of constructing, comparing and analyzing these statements and reports and the various use of such analyses. Prerequisite: BUSS 202 with a grade C or better.

BUSS305 - International Accounting

This course addresses significant accounting matters experienced by multinational companies. Accounting matters include currency transactions and translational transfer price, and management planning and control. Prerequisite: BUSS 301 with a C or better.

BUSS308 - Government & Not-for-Profit Accounting

This course introduces financial accounting and reporting issues related to state and local government and non-profit organizations, including universities and health care facilities. Prerequisite: BUSS 201 with a grade C or better.

BUSS309 - Fraud Examination

This course covers techniques for identification and detection of asset misappropriation schemes and fraudulent financial statements, who commits fraud and why, and controls to prevent and detect problems. Prerequisite: BUSS 201.

BUSS405 - Accounting Theory

This course develops an understanding of generally accepted accounting principles and of the underlying theory upon which they are based, essentially through study and analysis of publications of the American Institute of Certified Public Accountants and other professional bodies. This course further emphasizes current developments in accounting thought. Prerequisites: BUSS 302, BUSS 303, both with a C or better, and senior standing.

BUSS418 - Special Topics in Accounting

This course provides students with an opportunity to study topics of special interest, which may vary each time the course is offered. Prerequisites: Permission of Department Chair, and Senior standing.

PSYC101 - Psychological Perspectives

In this course, students learn to think like psychologists as they study classic and contemporary topics in human behavior, feeling, and thought. Students learn to apply psychological perspectives of thought, including biological, cognitive, sociocultural, humanistic, psychodynamic, and behaviorist, to better understand the human experience. Students will learn to use these perspectives to explore how individual behavior is influenced by and influences one’s biology, family, community and society. Topics may include human development, personality, psychopathology, human relationships, language, memory, perceptual processes, and intelligence, among others.

SOC101 - Sociological Imagination

This course is designed to help students develop their ability to think critically about the world around them using the framework of sociology. Students explore the relationship between individual and society – how personal experience is shaped by social forces, but also how society is created and changed through individual interaction. The focus is on the interrelationships of groups, social organization, and social institutions such as education, religion, family, and the economic and political order.