Accounting Degree Program

• BUS 208 Business Communications

  Credits: 3

  Description: Development of critical communication skills used in business and industry. Emphasis on assisting Business students to become more effective and efficient writers. Includes instructions, reports, memos, and letters.

  Prerequisite: ENG 102 Composition Skills

• BUS 222 Business Law I

  Credits: 3

  Description: Introduction to the study of law, the law of contracts, agency and employment, negotiable instruments, personal property and bailments, and the laws governing the sale of goods.

• BUS 226 Business Statistics

  Credits: 3

  Description: A study of the following statistical tools as applied to the business and economic milieu: collection and presentation of data, distributional measurements, probability and sampling, statistical inferences, linear regression and correlation, analysis of variance, and selected nonparametric statistics.

  Prerequisite: MAT 105 Intermediate Algebra, or General Studies math requirement

• BUS 240 Accounting I

  Credits: 3

  Description: A study of the role of accounting in the business environment. Emphasis is on applying basic terminology, concepts, processes, and outputs of the modern accounting system; development of an understanding of the nature and purpose of the major financial statements; and development of the ability to evaluate financial accounting information in problem-solving and decision making.

• BUS 241 Accounting II

  Credits: 3

  Description: Continuation of BUS 240 Accounting I. Emphasis is on further study of items reported within major financial statements and development of the ability to evaluate managerial accounting information in problem-solving and decision making.

  Prerequisite: BUS 240 Accounting I

• ECO 202 Principles of Macroeconomics

  Credits: 3

  Description: In this course, the principal macroeconomic measurements of national production; unemployment and inflation will be introduced. Theories of how these measures interact and how they are influenced by activity in households, businesses, the federal government, and the Federal Reserve System, as well as the impact of international trade, will also be studied.

• ECO 203 Principles of Microeconomics

  Credits: 3

  Description: In this course, the principal microeconomic market model of supply and demand will be studied. Additional topics introduced to add to our understanding of the basic model will include resource allocation concepts, production and cost theory, consumer theory, and market structure conditions.

Business core courses (27 credits)

• BUS 260 Management Theory and Practice

  Credits: 3

  Description: Develops the management art and science of planning, organizing, actuating, and controlling through people to make ideas materialize within economic constraints of a business enterprise. Develops ability to construct policy, to make scientifically sound decisions within that policy, and to establish ethical procedures to insure organized productive effort to intended objectives. Develops a management attitude, outlook, and ability.

• BUS 262 International Business

  Credits: 3

  Description: Survey of the problems and opportunities involved in conducting business operations across national boundaries. Analysis of the concepts, tools, institutions, and environmental factors controlling international flows of money, personnel, information, goods, and services.

• BUS 270 Principles of Marketing

  Credits: 3

  Description: This course facilitates students in conquering the essential concepts of product, price, promotion, distribution, segmentation, ethics, and social responsibility, while addressing the evolving digital and social media influences. The fundamentals will be stressed allowing for useful decision processes by managers while encouraging the development of the marketing specialist as one of the key decision makers in a firm. Marketing is critical to implementing strategy, gaining competitive advantages, and ensuring positive organizational results.

• BUS 322 Managerial Finance

  Credits: 3

  Description: A study of the financial function within a business enterprise. Areas addressed include financial analysis, working capital management, capital budgeting, sources and forms of long-term financing, financial structure, and cost of capital.

  Prerequisites: BUS 226 Business Statistics, and BUS 241 Accounting II or BUS 142 Survey of Accounting

• BUS 352 Operations and Supply Chain Management

  Credits: 3

  Description: Successfully managing operations is vital to the long-term viability of every type of organization. This course provides a broad overview of issues in operations and supply chain management emphasizing a strategic orientation toward design and improvement issues. Specific topics include competitiveness; operations strategy; quality management; statistical process control; design of products, services, processes, and facilities; forecasting; supply chain management; logistics; project management; inventory management; lean production; and scheduling.

• BUS 408 Business Ethics

  Credits: 3

  Description: This course will examine theoretical structures that shape or influence Western thought and review specific professional codes of ethics relevant to business majors. Students will learn a decision-making framework for examining and articulating well-reasoned positions on ethical issues in business.

• BUS 418 Legal Environment of Business

  Credits: 3

  Description: This course focuses on public, administrative, and regulatory law, and the relationship of business to the legal structure. Topics include employee and consumer protection, environmental regulation, labor law, monopolies, price-fixing, and the regulation of domestic and international trade.

• BUS 420 Strategic Management

  Credits: 3

  Description: Involves analysis of cases in which knowledge from basic courses in marketing, accounting, finance, management, and economics is integrated and applied. Demonstrated interrelationship between the functions of business, complexities of business problems, and strategic management models are addressed.

  Prerequisites: BUS 270 Principles of Marketing, BUS 322 Managerial Finance, BUS 352 Operations and Supply Chain Management, or instructor approval; and completion of 105 semester credit hours

• BUS 490 Assessment Seminar

  Credits: 0

  Description: This course requires students to demonstrate or report their level of achievement of the student learning objectives developed for the Business Administration major foundation, core, and concentration courses. Various assessment measures such as surveys, comprehensive exams, and capstone projects will be used to gather student data. Completion of this course is a graduation requirement. Graded S/N.

  Prerequisite: Completion of 100 semester credit hours

• CIS 430 Management Information Systems

  Credits: 3

  Description: Emphasis is on providing breadth of knowledge in the organizational concepts and considerations surrounding the use of information systems technologies such as computer systems and communications systems. Topics include role of information systems in managerial functions, general systems theory, design and implementation of Management Information Systems (MIS), decision support systems, expert systems, and artificial intelligence.

Accounting concentration courses (21 credit hours)

• BUS 340 Internal Financial Reporting

  Credits: 3

  Description: Study of cost management systems and how accounting information is used within organizations to solve problems, make decisions, and define organizational strategies. Topics include cost determination for products, services, processes, departments, and activities; budgeting; performance evaluation; situational analysis and decision making; and professional ethics.

  Prerequisite: BUS 241 Accounting II

• BUS 342 Accounting Information Systems

  Credits: 3

  Description: An analysis of the modern accounting system with emphasis on design, documentation, and implementation of an appropriate accounting system for a firm. The course includes a study of a firm’s information needs and internal control requirements, the use of microcomputer software packages, and the use of the case (or project) technique requiring both written and oral presentation of results.

  Prerequisite: BUS 340 Internal Financial Reporting

• BUS 347 External Financial Reporting

  Credits: 3

  Description: In-depth study of accounting theory and practice with particular emphasis on reporting via the four financial statements. Extensive coverage of the statement of cash flows as well as reporting for cash; receivables; inventories; property, plant, and equipment; and intangibles. Includes an introduction to accounting standards research and an introduction to international accounting standards.

  Prerequisite: BUS 241 Accounting II

• BUS 348 External Financial Reporting Standards

  Credits: 3

  Description: In-depth study of accounting theory and practice with particular emphasis on researching and applying accounting standards to various business situations. Coverage of reporting for current liabilities, bonds, equity, leases, deferred income tax, and post-employment benefits. Includes application of international accounting standards.

  Prerequisite: BUS 347 External Financial Reporting

• BUS 440 Assurance Services

  Credits: 3

  Description: Introduction to the concepts and practice of accounting professional services including audits, other attestation services, and other assurance services. Topics include independence standards, professional standards, materiality, the audit risk model, engagement planning, substantive tests and test of controls, evidence accumulation, and evaluation and results reporting.

  Prerequisite: BUS 348 External Financial Reporting Standards

• BUS 445 Federal Tax Accounting I

  Credits: 3

  Description: General knowledge of the principles of income tax laws and sufficient knowledge of the technical aspects thereof to acquire competency in the preparation of individual income tax returns.

• BUS 447 Accounting Analysis, Forecasting, and Decision Making

  Credits: 3

  Description: Focus is on further developing accounting and business skills that will add value to organizations. These include financial analysis skills, financial forecasting skills, research (of professional standards) skills, decision modeling skills, decision-making skills, communication skills, teamwork skills, and strategic thinking skills. Involves analysis of case situations in which knowledge from courses in financial accounting and cost accounting are integrated and applied.

  Prerequisites: BUS 340 Internal Financial Reporting and BUS 348 External Financial Reporting