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Accounting

COURSE CODE
COURSE TITLE
CREDITS
Core Courses

 

 

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BUSS101

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.

X
Contemporary Issues in Business
3
BUSS201

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.

X
Financial Accounting
4
BUSS202

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.

X
Managerial Accounting
4
BUSS203

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.

X
Financial Management
3
BUSS204

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

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Federal Income Taxation
3
BUSS205

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.

X
Legal Environment of Business
3
BUSS220

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.

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Marketing
3
BUSS224

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.

X
Organizational Behavior
3
BUSS232

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.

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Operations Strategy
3
BUSS301

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.

X
Intermediate Accounting I
3
BUSS302

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.

X
Intermediate Accounting II
3
BUSS303

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.

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Cost Accounting
3
BUSS306

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.

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Accounting Information Systems
3
BUSS401

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.

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Advanced Accounting
3
BUSS404

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.

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Auditing
3
BUSS440

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.

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Business Policy
3
BUSS498

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.

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Business Internship Seminar
1
BUSS499

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.

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Business Internship
3
ECON101

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.

X
Principles of Econ-Micro
3
ECON102

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.

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Principles of Econ-Macro
3
MATH205

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.

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Calculus I
4
MATH208

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 106 with a grade of C or better or demonstrated competency through placement testing and ENG 102.

X
Statistics
3
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BUSS208

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.

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Financial Statement Analysis
3
BUSS305

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.

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International Accounting
3
BUSS308

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.

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Government & Not-for-Profit Accounting
3
BUSS309

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.

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Fraud Examination
3
BUSS405

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.

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Accounting Theory
3
BUSS418

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.

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Special Topics in Accounting
3
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PSYC101

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.

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Psychological Perspectives
3
SOC101

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.

X
Sociological Imagination
3

Core Curriculum:  Aesthetics/Creativity 1, Ethics Experience 1, Explorations 1, Global/Historical 1, Multidisciplinary 1, Science Inq/Prob Solv 1

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.

Core Curriculum Requirements and remaining Unrestricted Electives: 41 credit

Minimum credits required for graduation: 120

Courses listed below fulfill Knowledge Perspective requirements:
Individuals & Society
PSYC 101 Psychological Perspectives
SOC 101 Sociological Imagination