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The accountant’s role in business has changed dramatically over the past decade. Today, accountants are actively involved in the analysis and interpretation of financial data and work with other executives in decision-making and problem solving activities.

For an official description of courses and degree requirements, please reference our academic catalog.

Core Classes
BUS 201 Principles of Accounting I

This is the introductory course in accounting with an emphasis on financial reporting for external users of financial statements. The course includes an examination of the recording of business transactions and the measurement of business income, assets, liabilities and equities.

Fall and Spring Semesters. 3 semester hours.

BUS 202 Principles of Accounting II

This course is an introduction to management accounting and the use of decision-making tools needed by
managers in an organization. The course focuses on financial analysis, manufacturing cost flows, budgeting, and planning for long-term financing and investing activities.

Fall and Spring Semesters. 3 semester hours.
Prerequisites: C or higher in BUS 201.

BUS 212 Business Law

Business Law I provides an introduction to the law and legal system in the U.S., as well as a thorough examination of the law of contracts and sales. The course includes the study of sales, contracts, bailment and Article II of the Uniform Commercial Code. Also included is the law of negotiable instruments, secured transactions and bankruptcy.

Fall Semester. 3 semester hours.

BUS 213 Business Law II

Business Law II examines the law of business associations to include agency, partnerships, limited partnership, joint ventures and corporations including an overview of antitrust law and securities regulation. Business Law II includes law of human resources.

Spring Semester. 3 semester hours.
Prerequisites: C or higher in BUS 212.

BUS 300 Principles of Management

Management consists of an analysis of business activities designed to manage an organization to efficiently serve employees, customers and the community. Topics studied include planning, organizing, leading and controlling; the business environment, business institutions, government regulations, organizational structure, human resources and human behavior within the framework of the needs of a diverse world.

Fall and Spring Semesters. 3 semester hours.
Prerequisites: sophomore standing.

BUS 301 Intermediate Financial Accounting

This course is designed to provide an in depth examination of the theory underlying the accumulation of accounting data. It includes a review of Generally Accepted Accounting Principles (GAAP), factors affecting the measurement and recognition of revenue, accounting for receivables, inventory, plant assets, intangibles and investments.

Fall Semester. 3 semester hours.
Prerequisites: C or higher in BUS 202.

BUS 302 Intermediate Financial Accounting II

This course is a continuation of BUS 301. Accounting principles and reporting requirements for long-term liabilities such as bonds, leases and pensions are studied. Other topics include taxes, owners’ equity, earnings per share calculations, comprehensive income and the treatment of accounting changes and errors.

Spring Semester. 3 semester hours.
Prerequisites: C or higher in BUS 301.

BUS 304 Cost Accounting

An intermediate managerial course focusing on the use of accounting data to plan and control operations and allocate resources. In addition, a framework for measuring managerial performance will be developed by analyzing costvolume-profit relationships, budgeting, standard cost analysis and profit analysis.

Fall Semester. 3 semester hours.
Prerequisites: C or higher in BUS 202.

BUS 305 Accounting Information Systems

This is an introductory course in accounting information systems. It includes issues such as transaction processing cycles, the use and effects of computers and other relevant technology on accounting, database and file systems, internal accounting and administrative controls, and information technology audits. The course emphasizes use of common business software, which may include spreadsheets, flowcharting software, communications, general ledger and database management systems.

Fall Semester. 3 semester hours.
Prerequisites: C or higher in BUS 302.

BUS 309 Principles of Marketing

Principles of Marketing is an introduction to the basic functions of marketing. The course includes topics such as consumer behavior, marketing research, marketing planning, physical distribution, selling, promotion, retailing, pricing, wholesaling, purchasing and e-commerce.

Fall and Spring Semesters. 3 semester hours.
Prerequisites: sophomore standing.

BUS 316 Financial Management

This course is designed for the general business student and is intended to provide a theoretical and practical framework for corporate financial management. Most specifically this course will encourage each student to build a foundation of knowledge by examining:
(a) financial decision making within the corporate framework;
(b) the relationship between risk and return;
(c) time value of money; and
(d) capital budgeting.

Fall and Spring Semesters. 3 semester hours.
Prerequisites: C or higher in BUS 202 and ECO 202.

BUS 409 Auditing

This course is a study of the auditing of business and non-business organizations including the roles, responsibilities, and regulation of auditors. It includes an examination of audit objectives/procedures, risk assessment, statistical sampling methods, evidence decisions, control evaluation, transaction cycle analysis, assurance and attestation services and types of audit reports. The ethical and legal responsibilities of auditors are also addressed.

Spring Semester. 3 semester hours.
Prerequisites: C or higher in BUS 302 and BUS 305.

BUS 411 Tax Accounting

This course is an introductory-level study of taxation of individuals and other entities. The course focuses on concepts of income, deductions and credits that apply to all reporting entities, and emphasizes tax planning as well as tax compliance.

As announced. 3 semester hours.
Prerequisites: C or higher in BUS 302.

BUS 490 Business Policy and Strategic Management

Business Policy and Strategic Management is a capstone course in solving the problems of advanced general management. The course develops the concepts and techniques of strategic management as well as providing an analytical approach in understanding and dealing with actual business world situations.

Fall and Spring Semesters. 3 semester hours.
Satisfies Senior Experience requirement.
Prerequisites: C or higher in BUS 202, 300, 309, 316, ECO 202 and senior standing.

CS 110 Computer Information Systems

Introduction to computer information systems. Literacy, hardware and software concepts, history, social and ethical issues, elementary systems software and applications software such as word processor, spreadsheet, database, communications and graphics packages. Does not count toward a major or minor in Computer Science.

Fall and Spring Semesters. 3 semester hours.

CS 210 Advanced Computer Information Systems

Students will gain an advanced level of competency in computer hardware, operating systems, and applications software such as word processor, spreadsheet, database, HTML, and presentation programs. CS 210 is designed to progress advanced students towards completion of Microsoft Office Applications Certification (MOS). Users will become familiar with all components of the Microsoft Office Suite. CS 210 does not count toward a major or minor in computer science.

Fall and Spring Semesters. 3 semester hours.
Prerequisites: CS 110 with C or higher or equivalent.

ECO 201 Principles of Microeconomics

Microeconomics is the study of elementary supply and demand, the production function, individual firm behavior, and institutional effects of government and labor business operations.

Fall and Spring Semesters. 3 semester hours.

ECO 202 Principles of Macroeconomics

This course examines economics from the aggregate perspective. National, regional and international issues, policies and effects will be explored. Topics include inflation, GDP, unemployment, recessions, growth and development, government strategies such as fiscal and monetary policy, international trade and trading blocks.

Fall and Spring Semesters. 3 semester hours.

Complete one of the following:
ECO 301 Intermediate Microeconomics

Economic theory with emphasis on the theory of consumer behavior, the theory of the firm and factor pricing with emphasis on capital theory.

Spring Semester. 3 semester hours.
Prerequisites: ECO 201 and 202 and MTH 150, or instructor permission.

ECO 302 Intermediate Macroeconomics

An examination of macroeconomics theory with particular emphasis on business cycles, economic growth and price instability. The interplay between theory and policy is analyzed.

Fall and Spring Semesters. 3 semester hours.
Prerequisites: ECO 201 and 202 or instructor permission.

Complete one of the following:
BUS 340 Global Marketing Perspectives

Global Marketing Perspectives is a hands-on class that will explore various aspects of marketing including retailing, e-commerce, personal selling and institutional marketing. The Global Marketing Perspectives class may include a trip so students can experience different marketing activities firsthand. Please contact the instructor the year before to get information about the trip, its cost and possible fund-raising opportunities. This course can be repeated.

Intensive Learning Term. 3 semester hours.
Satisfies Global Diversity requirement.
Prerequisites: C or higher in BUS 309.

BUS 484 International Marketing

Focuses on the international marketer’s sphere of operations, dwelling particularly on the uncontrollable environment variables in foreign markets and how they affect the task of international marketing management. Emphasis is placed on how the execution of product strategy, promotion strategy and distribution strategy is different from one country to another.

Spring Semester. 3 semester hours.
Satisfies Global Diversity requirement.
Prerequisites: C or higher in BUS 309.

Recommended Elective
BUS 403 Governmental Accounting

This course is an introduction to government-wide and fund accounting financial statements for state and local governments. Included is an overview of current governmental accounting standards. Governmental units are the basic unit of study; however colleges/universities and healthcare organizations are briefly covered to illustrate application of accounting and financial reporting for all notfor-profit entities. Governmental accounting is a required course for those students who want to sit for the CPA exam.

Spring Semester. 1 semester hour.
Prerequisite: BUS 302.

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