B.S. in Accounting

This course and lab equip students to function in the information society. It introduces students to the current Windows environment and Microsoft Office Suites as they are ubiquitous in today's workplace and personal computing environment. Through hands-on training, students will learn basic skills in Word (word processing), Excel (spreadsheet), Access (database), and PowerPoint (presentation). In addition, file management, Browser, and E-mail basic skills will be practiced.

This course introduces students to basic financial accounting theory and practice. It teaches students the knowledge and tools to identify and record business activities and to prepare and interpret financial statements and reports in accordance with Generally Accepted Accounting Principles. Students will learn how accounting methods affect the evaluation of business results and the quality of business decisions.

As the second part of introduction to Financial Accounting, this course provides a detailed coverage of long-term liabilities, long-lived assets, stockholder's equity, investments, cash flows, and financial statement analysis. Special topics such as payroll accounting, accounting for partnership, and other related topics are also covered.

This course explores the major functions of management: planning, organizing, leading, and controlling. Within these four functions are subjects such as self-management, organizational structure and culture, leadership, motivating employees, teamwork, human resource management, self-management, change management, and planning and decision-making tools and techniques. This course takes an inside out approach, where the student learns first about themselves and then develops their ability to manage progressively larger and more diverse groups of people and projects.

This course examines the basic principles of marketing and provides the opportunity to develop the critical analysis and management skills needed by successful marketers. Within the framework of the ''product, price, promotion, distribution, and customer'' elements of marketing, course topics include market segmentation, targeting, positioning, consumer behavior, integrated marketing communication, marketing ethics and social responsibility, and the global dimensions of marketing (including e-marketing).

This course involves the study and intensive practice of professional writing skills and genres expected in the business environment, as well as the ethical, legal, cultural, and global issues affecting business and technical communication. In addition, it covers major aspects of preparing, presenting, and interpreting public speeches in a face-to-face and online business environments using technology and digital media.

This course focuses on statistical concepts and their application to businesses. It provides opportunities to develop fundamental skills in quantitative research, presentation, and critical analysis applicable to the business environment. Topics include quantitative and graphical descriptive techniques, data collection and sampling, probability distributions, estimation techniques, inferential and regression analysis, hypothesis testing and analysis of variance.

This course is cross-listed and is otherwise known as PHI 341. This course introduces students to the normative theories of moral philosophy and how they apply to the business world. It covers a spectrum of topics in the subjects of conflict of interest, corporate ethics and climate, discrimination, ethical climate, ethical decision-making, ethical issues, and ethical standards. Students will use case studies and current events to critically analyze common ethical issues in the business environment and recommend appropriate courses of actions.

This course examines the basic principles of financial management and provides opportunities to develop basic quantitative, research, and critical analytical skills that are useful to a financial manager. Topics include financial managerial functions and responsibilities, risk/return trade-off, ethics and social responsibility, taxation issues, financial institutions and economic environment, interest rate analysis, financial statement analysis, time value of money, and valuation techniques.

This course introduces students to the American business legal environment and covers basic concepts in contracts, the uniform commercial code, corporations and partnerships, agency, intellectual property, employment, antitrust, consumer protection, security regulation, environmental and international law, and business ethics and social responsibility.

An introduction to data and information processing concepts and systems viewed from a contemporary management perspective. The course provides the conceptual foundations in understanding technologies, such as computer hardware and software, the Internet, networking, security, enterprise computing, e-commerce, database management, and how information systems support business functions. The hands-on labs enable students to develop in-demand skills in business analytics and data management.

This course examines the production phase of business activities. It covers a broad spectrum of subjects in continuous improvement, cost control, data analysis tools, and quality management. Students will learn to analyze and apply methods of design and operation of production systems.

This course is designed for graduating seniors majoring in Accounting, Business Administration, and Risk Management. It is an integrative course that serves as the culmination of the academic journey for students in the Department of Business. In this course, students will learn the principles and techniques involved in crafting effective business strategies, and implementing them effectively, as a means of success in business. They will also critically evaluate business situations and make informed strategic choices, drawing on all prior coursework in their Department of Business major program.

This course serves as summative assessment for ACC, BUS, and RMI major students and the programs. Students will review, reinforce, and demonstrate their mastery of all business functional knowledge in the areas of marketing, finance, accounting, operations/production management, human resources management, organizational behavior, ethics, legal business environment, macro- and micro-economics, global dimensions of business, information management systems, quantitative research techniques and statistics, business leadership, integration, and strategic management. The class will use a hybrid instructional platform which utilizes both online self-paced eLearning and in-class discussions and formative/summative assessments to measure student learning outcomes before they exit their major programs.

This course introduces students to the study of economics and provides an overview of common macroeconomic concepts. The course encourages students to understand, use, and analyze common macroeconomic concepts such as inflation, employment, consumption, national income, money, and interest rates, as well as the fundamental economic concepts of supply and demand, marginal analysis, and opportunity costs.

This course provides an overview of common microeconomic concepts. The course encourages students to critically analyze common microeconomic concepts such as supply and demand, prices, markets and market structure, competition, utility, production costs, marginal analysis, and opportunity costs. The underlying theoretical basis for these concepts and how they are interrelated with each other and with the overall economy is also introduced in this course.

This is the first part of a two-semester sequence. This course is a continuation of the study of accounting principles with in-depth coverage of theoretical concepts and financial statements. Topics include generally accepted accounting principles and extensive analyses of financial statements.

This is the second part of a two-semester sequence. This course emphasizes various accounting techniques for inventory, tangible and intangible assets, liabilities, equity, and investment transactions. It also covers accounting rules and practices in revenue recognition, pension and leases, taxation, and full disclosure in financial reporting.

Study of concepts, techniques and principles of cost and management accounting. The use of accounting data for managerial decision making, planning, and control.. Topics include budgeting, cost concepts, cost behavior, cost-volume-profits relationships, inventory control, standard costs, absorption costing versus direct costing, variance analysis, cost allocations, setting price and international issues.

Study of federal income taxation of individuals and their impact on personal and business financial decision making. Topics include: concepts of gross income, deductions, tax credits; business and personal investment deductions; sale and other dispositions of property; changes in tax law and economic impact of the law. Although the course emphasizes income taxation, issues such as gift, estate, partnership and corporate taxation are discussed.

This course explores in depth the financial concepts used by the Accounting profession for partnerships, business combinations and consolidated financial statements, bankruptcy, liquidation and reorganization, and estates and trusts.

An introductory course covering both the concepts and procedures that the auditor must know and follow. The course attempts to give students a comprehensive, one semester review of the auditing field, with an emphasis on the auditing procedures and techniques needed to audit financial statements as well as to provide basic preparation for the CPA exam.

This course is designed to provide the Department of Business students with the opportunity to gain real-world experience before graduation. The students will gain workplace experience, knowledge, and skills, such as working collaboratively, effective communication, self-discovery, maintaining healthy relationships, networking, consumer awareness, community connections, managing organization and employee situations/conflicts, developing professional etiquette, and maintaining work performance. The course involves preparation before obtaining an internship, internship placement, written assignments, evaluations, and a final presentation.

Course covers the accounting concepts used in governmental units and other not-for-profit organizations such as hospitals, voluntary health and welfare organizations, and others. Emphasis will be placed on the accounting and budgeting procedures used in these organizations.

This course studies and analyzes current accounting thought as reflected in leading professional and accounting research reports.

Advanced level cost accounting with emphasis on integration of managerial aspects of accounting internal record-keeping, business and managerial functions of decision making, planning, and control. A consideration of quantitative and behavioral aspects.

This course provides an opportunity for accounting majors to learn, study, and apply computerized accounting methods. It is designed to introduce students to accounting systems and covers an introduction to the analysis and development of accounting information systems for businesses by giving a systems perspective on some traditional accounting topics. The course provides hands-on experience with an accounting program(s). Students are encouraged to develop individual modules to specific business needs. Computer lab required.

The course studies how accounting is practiced in different countries around the world, and students will learn to compare the differences in financial reporting, taxation and other accounting practices that exist across countries. As business becomes more global, an understanding of these differences and efforts to harmonize differing accounting standards grow in importance. The course deals with both cultural issues and accounting issues having the greatest differences between nations.