Bachelor of Science (BS) in Accounting

An introduction to the principles underlying accounting information. The course will focus on the role that accounting information plays in planning, evaluating, and recording operating activities of businesses. An introduction to financial statements is also included. In this course students will summarize financial data and construct basic financial statements using various software tools such as Excel and QuickBooks.

This course extends the concepts of ACC 240 Methods for evaluating management decisions will be included through the study of financial statement analysis. Students will be able to interpret the financial position of a company based on their organization of the financial data that is compiles using various software tools such as Excel and QuickBooks. Prerequisite: ACC 240

This course is a study of the nature, content, and interpretation of corporate financial statements. Students will learn to use accounting concepts and principles to solve non-routine financial issues. Prerequisites: ACC 240 and ACC 241

Students will compare the history, law and structure of the Internal Revenue Code and learn about payroll and income taxes affecting individuals and families. Preparation of accurate federal payroll forms and income tax returns will be required citing appropriate tax authorities for controversial issues that arise.

The characteristics and accounting requirements of non-current corporate items, including investments, plant and equipment, intangible assets, and long-term indebtedness; further analysis of corporate capital with special attention to paid-in capital and retained earnings. Students will use accounting principles and concepts to solve non-routine financial issues. Prerequisite: ACC 312

An examination of basic cost accounting concepts including job order costing, process costing, and standard costing. Emphasis is placed upon the managerial implications of decisions as they relate to cost analysis, planning, budgeting, and control. Students will be asked to formulate financial ramifications of various options available to managers when investigating solutions. Prerequisite: ACC 241

Students will compare the history, law and structure of the Internal Revenue Code and learn about payroll and income taxes affecting entrepreneurs and business owners. Preparation of accurate federal payroll forms and income tax returns will be required citing appropriate tax authorities for controversial issues that arise. Prerequisite: ACC 319

Internships provide students with the opportunity for hands-on application of the theories and applications they have learned in the classroom. For each credit hour obtained in the internship, the student is required to work 40 hours in an approved organization. A 2 credit hour internship = 80 hours, 3 credit hours = 120 hours, etc. Prerequisite: Approval of the division chair and 2.5 or higher GPA in the major

Students will learn about the various regulatory agencies and accounting rules developed through Government Accounting Standards Board (GASB). In addition, students will gain comprehensive knowledge of the accounting procedures and reporting practices of governmental and nonprofit organizations. Prerequisites: ACC 240 and ACC 241

This course will require students to apply analytical skills to compare investment opportunities by analyzing financial statements to determine the financial health of a company. Prerequisite: ACC240 and MAT114

This capstone course is a study of basic auditing standards and procedures including the code of ethics, the various forms of the audit report, methods of data verification, and preparation of audit working papers. Students will also be able to critique past auditing involvement with businesses that were bankrupt or accused of fraud shortly after the audit. Prerequisites: MAT 114 and 9 hours of accounting.

This course is an introduction to moral issues in business. Students will be introduced to basic ethical theory and models for ethical decision-making. Students will look at case studies of both unethical and ethical performance by business. This course introduces students to a variety of business ethics problem areas which include: consumer rights, product safety, ethics in marketing and advertising, employment rights, affirmative action, corporate responsibility, regulation, “whistle-blowing,” and environmental responsibility. In this course, students analyze, evaluate, articulate, and defend logical positions on business ethics issues.

Fundamental principles of law in relation to business including court systems, torts, contracts, and sales.

This course connects the principles of financial managerial decision to a broader management process linking the firm with external markets in which it must raise funds, purchase inputs and sell products. The student will be expected to apply the concepts of financial analysis and planning, investment risk and time value of money, cash flows and capital budgeting, and cost of capital. Each students will construct a stockholders’ report that analyzes the real world financial markets. Prerequisites: ACC 240, MAT 114, and MAT 118 or MAT 112

This is a senior capstone course which synthesizes the student's academic experience in various professional business subjects taught in the business administration degree program. This course gives a special emphasis on the creative, analytical and critical challenges experienced by contemporary business managers. Students will connect their business knowledge to international and ethical issues in business. The course stresses a case study approach. Prerequistes: BUS351, BUS321, ACC241, ECN251, ECN252 and senior standing

This course is an introduction to the nature, method, and scope of economic analysis regarding the macroeconomic performance of nations. Indicators of a nation’s macroeconomic performance include the economic growth rate, the tendency toward inflation, and the level of unemployment. This course introduces students to the process of monetary and fiscal policy, and also introduces students to each policy’s impact on national economic performance. Students also are introduced to the nature of global trade and economic development.

This course introduces students to the principles and theories of microeconomics. The course stresses identification of fundamental economic concepts, essential forms of business organization, and introductory theory regarding exchange and price determination under various market conditions. Students additionally learn about distribution of income, the economics of agriculture and labor, and the role of government in business.

A pre-calculus introduction to statistics. Topics include: elementary probability, measures of central tendency and variation, normal distributions, sampling, confidence intervals, estimation, hypothesis testing, regression and correlation. Emphasis on the use of graphing calculators and the utility of mathematics as a problem-solving tool. Extensive discussion of applications in natural science, social science, and business. Prerequisite: MAT 099 or equivalent.

Students will learn basic skills involving the applications of word processing, database, spreadsheet, presentations, and e-mail using the Office 2013 suite. Students will be exposed to employment considerations and new administrative features. Several of the specific components will include: Word, Excel, PowerPoint, Access, and Outlook.