ACC 213 Principles of Accounting I - Financial (3)
This course introduces the student to the characteristics and basic concepts of accounting, the recording process, adjusting the accounts, completion of the accounting cycle, accounting for merchandising operations, internal control and cash, accounting for receivables, inventories, plant assets: acquisition, depreciation, disposals, natural resources, intangible assets, current liabilities, payroll accounting and basic accounting principles.
ACC 213H HON: Principles of Accounting 1 - Financial (0)
Course description as stated in ACC 213 (Honors Course)
ACC 214 Principles of Accounting II - Managerial (3)
Prerequisite(s): ACC 213
This course is a continuation of ACC 213 and introduces the student to management's use of accounting information for decision making and planning. Introduction to management accounting terms and concepts: various costing systems such as actual, normal, and standard costing, and variable versus absorption costing. Various topics such as outsourcing decisions, maximizing constraints, cost-volume-profit analysis, cost function estimation, activity-based costing, and management's preparation and use of budgets and analysis of variances.
ACC 301 Intermediate Accounting I (3)
Prerequisite(s): ACC 214 or equivalent
This course provides the student with an in-depth study of financial accounting standards, conceptual framework underlying financial accounting, a review of the accounting process, statement of income and retained earnings, balance sheet and statement of cash flows, accounting and the time value of money, receivables, valuation of inventories, acquisition and disposition of property, plant and equipment, depreciation, depletion, and intangible assets.
ACC 302 Intermediate Accounting II (3)
Prerequisite(s): ACC 301
This course is a continuation of ACC 301 and covers current liabilities and contingencies, long-term liabilities, stockholders' equity: contributed capital and retained earnings, dilutive securities and earnings per share calculations; investment, revenue recognition, accounting for income taxes, pensions and post-retirement benefits, leases, accounting changes and error analysis, and statement of cash flows.
ACC 304 Cost Accounting (3)
Prerequisite(s): ACC 214 or equivalent
Basic concepts and techniques of product and service costing, including process and job order costing, standard costs, budgeting and management use of cost accounting information.
ACC 304H HON:Cost Accounting (0)
Concurrent requisite(s): ACC 304
Course description as stated in ACC 304 (Honors Course)
ACC 330 Accounting for Non-Profit and Government Entities (3)
Prerequisite(s): ACC 214 or equivalent
This course will give the student an overview of financial reporting for governmental and not-for-profit entities general, special revenues, capital projects, debt service, internal service, enterprise, and fiduciary funds, long-term debt and fixed asset accounting groups, and planning and control of cash and temporary investments.
ACC 340 Taxation I (3)
Prerequisite(s): ACC 214 or equivalent
Fundamentals of tax law application with emphasis on federal tax laws applicable to individual taxpayers.
ACC 341 Taxation II (3)
Prerequisite(s): ACC 340 or equivalent
Fundamentals of tax law application with emphasis on federal tax laws applicable to corporate taxpayers.
ACC 341S Serv Lrng:Taxation II (1) EXP
Concurrent requisite(s): ACC 341
Service Learning is an opportunity to engage in service to others while making academic connections to course material. This one credit hour course requires 30 hours of meaningful community service. Students will serve a community partner accomplishing projects relevant to the academic course to which the Service Learning credit is attached. Students will also be required to engage in different forms of reflection such as journaling, group guided reflection, and a one-on-one meeting with the course instructor. Students will develop a greater understanding of social problems, a sense of responsibility to our surrounding communities, and an increased awareness of their own faith and values.
ACC 396 Cooperative Education Work Experience: Parallel
(1-3) EXP
Prerequisite(s): CED 220
A business related work experience supervised by a business faculty member in collaboration with the cooperative education staff. Credit is awarded as a general elective upon completion of the work experience and documentation of predetermined Learning Agreement. Evaluation of work performed is on a pass/fail basis.
This course can be repeated for a maximum total of nine credits.
ACC 403 Auditing (3)
Prerequisite(s): ACC 214
This course examines auditing theory and practice, emphasizing basic auditing concepts and principles, professional standards of auditing, audit procedures, preparation of auditing working papers, preparation of internal and external audit reports, and professional ethics in auditing.
ACC 440 Theoretical Topics in Accounting (3)
Prerequisite(s): ACC 302 or equivalent
This course will provide the student with an in-depth understanding of the development of accounting theory, income concepts, financial statements: the income statement, balance sheet and statement of cash flows; working capital, long-term assets: property, plant and equipment; investments, intangibles, long-term liabilities, accounting for income taxes, leases, pensions and other post-retirement benefits and equity.
ACC 445 Accounting Information Systems (3)
Prerequisite(s): ACC 301 and either CIS 135 or CIS 203
This course focuses on understanding how technology can enable key financial accounting activities. The student will be introduced to processing and reporting of accounting requirements using various types of accounting information systems (AISs). Students will apply risk assessment tools and evaluation techniques related to defining, implementing, and managing accounting information systems. Topics include data modeling, documenting systems, and developing and implementing effective AISs.
ACC 481 Advanced Accounting (3)
Prerequisite(s): ACC 302
This course will expand the student's understanding of corporate expansion and accounting for business combinations, intercorporate investments in common stock, reporting entity and consolidated financial statements, branch operations, segment and interim reporting, and partnerships: formation, operation, changes in membership, and liquidation, analyze, and work with complicated accounting problems.
ACC 481S Serv Learn: Advanced Accounting (1) EXP
Concurrent requisite(s): ACC 481
Service Learning is an opportunity to engage in service to others while making academic connections to course material. This one credit hour course requires 30 hours of meaningful community service. Students will serve a community partner accomplishing projects relevant to the academic course to which the Service Learning credit is attached. Students will also be required to engage in different forms of reflection such as journaling, group guided reflection, and a one-on-one meeting with the course instructor. Students will develop a greater understanding of social problems, a sense of responsibility to our surrounding communities, and an increased awareness of their own faith and values.
ACC 496 Cooperative Education Work Experience: Alternating
(1-3) EXP
Prerequisite(s): CED 220
A business related work experience supervised by a business faculty member in collaboration with the cooperative education staff. Credit is awarded as a general elective upon completion of the work experience and documentation of predetermined Learning Agreement. Evaluation of work performed is on a pass/fail basis.
This course can be repeated for a maximum total of nine credits.
ACC 499 Independent Study (1-3)
Independent Study Course
BUS 100 First Year Seminar in Business (1)
New Course
First Year Seminar in Business is a one credit hour course that introduces first year students to the School of Business, concepts and strategies for building leadership capacity, tools and resources at the university and beyond, and important academic strategies to be successful in the school, at the university, and in life after graduation.
BUS 101 Introduction to Business (3)
Introduction to Business is a survey course of the business field including accounting, economics, finance, management, marketing, and sport management. The course is designed to create an understanding of basic principles of modern business.
BUS 210 Business Law I (3)
The study of the nature of law and the legal system, and its application to business and the marketplace.
BUS 240 Research Methods for Business Decision Making (3)
Introduction to applied research for business. Emphasizes the importance of seeking, obtaining and utilizing information in a business context. Overview of data analytics for business decision making and the use of Excel in formatting, organizing, and analyzing data.
BUS 352 Business Communications I (3)
Prerequisite(s): COM 100 and ENG 101
Enhances the student's written and oral communication skills through emphasis on writing and evaluating business letters, memos and reports. Develops student's abilities to present ideas in an effective manner.
BUS 396 Cooperative Education Work Experience: Parallel
(1-3) EXP
Prerequisite(s): CED 220
A business related work experience supervised by a business faculty member in collaboration with the cooperative education staff. Credit is awarded as a general elective upon completion of the work experience and documentation of predetermined Learning Agreement. Evaluation of work performed is on a pass/fail basis.
This course can be repeated for a maximum total of nine credits.
BUS 465 International Business (3)
Prerequisite(s): MGT 300
This course provides an understanding of the factors affecting business in a global arena. Specifically, this course analyzes the opportunities and problems associated with operating businesses in multiple countries, e.g., differences in the economic, social and cultural environment. In addition, students examine the need of the firm to modify values, systems, and techniques, when venturing into foreign markets. Students analyze the feasibility of the firm to enter foreign markets through the use of cases and a research feasibility project.
BUS 466 Global Commerce (3)
Prerequisite(s): MGT 300
This introductory course in global commerce will introduce students to all areas of international business activities and the environment within which business transactions take place. The main topics covered in this course will provide students with an understanding and appreciation of the following: Makeup of global business, its importance, theories of international business, trade, and investments and the U.S. position in the global market and its impacts on U.S. society. Other aspects will include the measurement of global business activities, exchange rates, national trade and investment policies as well as include the study of the legal, political and cultural environment of global business. Contemporary issues and their implications also will be addressed
BUS 496 Cooperative Education Work Experience: Alternating
(1-3) EXP
Prerequisite(s): CED 220
A business related work experience supervised by a business faculty member in collaboration with the cooperative education staff. Credit is awarded as a general elective upon completion of the work experience and documentation of predetermined Learning Agreement. Evaluation of work performed is on a pass/fail basis.
This course can be repeated for a maximum total of nine credits.
BUS 498 Entrepreneurship and New Venture Creation (3)
A comprehensive and integrating experience in which students in the School of business demonstrate the capacity to synthesize and apply knowledge from an organizational perspective. Students will utilize knowledge, skills, and abilities from accounting, economics, finance, management, marketing, information systems, quantitative methods, legal and social environment, and international business to analyze business situations. This is a capstone experience for business majors, to be taken during the senior year. course is open to senior business majors who have completed at least 84 credits at the time of registration.
CIS 135 Spreadsheets (3)
Progress from basic spreadsheet operations on microcomputers to more intermediate applications. Learn to efficiently produce worksheets. After mastering the basic features of creating, editing and formatting a spreadsheet, work with more advanced formulas and functions, perform what-if analysis, create graphs and databases, and work with macros. Lab.
CIS 396 Co-Op:Parallel(PT) (1-3) EXP
Prerequisite(s): CED 220
A business related work experience supervised by a business faculty member in collaboration with the cooperative education staff. Credit is awarded as a general elective upon completion of the work experience and documentation of predetermined Learning Agreement. Evaluation of work performed is on a pass/fail basis.
This course can be repeated for a maximum total of nine credits.
CIS 496 Cooperative Education Work Experience: Alternating
(1-3) EXP
Prerequisite(s): CED 220
A business related work experience supervised by a business faculty member in collaboration with the cooperative education staff. Credit is awarded as a general elective upon completion of the work experience and documentation of predetermined Learning Agreement. Evaluation of work performed is on a pass/fail basis.
This course can be repeated for a maximum total of nine credits.
ECO 201 Economic Issues (3)
Introduction to current critical problems facing society and their economic interpretation and solution. Topics include crime, government regulation, health care, poverty, population growth, energy, pollution, social security, and income maintenance. Recommended for non-business majors.
ECO 211 Principles of Macroeconomics (3)
This course concentrates on macroeconomics theory; a study of the economic system as a whole. Topics include employment, inflation, financial institutions, monetary, and budget policy.
ECO 212 Principles of Microeconomics (3) CEP
This course concentrates on microeconomic theory; a study of individual markets. Topics include the economics of the firm and the household, consumer behavior, labor, energy, and government regulation.
ECO 301 Financial Economics (3)
Prerequisite(s): FIN 300
This course provides a rigorous introduction to the fundamentals of financial economics and their applications in security analysis and investment management. Different from a corporate finance course, this course focuses more on financial instruments analysis and financial markets. Representative topics include financial institutions, measure of risk, capital asset pricing model (CAPM), arbitrage pricing theory (APT), efficient market hypothesis (EMH), discount cash flow model (DCF), term structure of interest rates, binominal valuation of options and the Black-Sholes formula.
ECO 311 Intermediate Macroeconomics (3)
Prerequisite(s): ECO 211, ECO 212
This course focuses on the behavior of the economy as a whole, such as booms and recessions, the economy's total output of goods and services and the growth of output, the rate of inflation and unemployment, the balance of payments, and exchange rates. It also focuses on the economic behavior and policies that affect consumption and investment, the dollar and the trade balance, the determinants of changes in wages and prices, monetary and fiscal policy, interest rates, and the national debt.
ECO 312 Intermediate Microeconomics (3)
Prerequisite(s): ECO 211, ECO 212
Microeconomics focuses on the motivations and decisions of economic entities in a market context. In this course, learners will develop and use economic tools to analyze economic decision making of individuals, households and firms.
ECO 350 International Economics (3)
Prerequisite(s): ECO 211, ECO 212
Discusses issues in the areas of free trade vs. protectionism, balance of payments and international trade and finance.
ECO 360 Money and Banking (3)
Prerequisite(s): ECO 211, ECO 212
Crosslisted FIN 360. Money, financial markets, and financial institutions are described and analyzed with economic tools such as supply and demand. The role of a central bank will be discussed along with the international financial system. Different monetary and fiscal policies will also be analyzed.
ECO 396 Cooperative Education Work Experience: Parallel
(1-3) EXP
Prerequisite(s): CED 220
A business related work experience supervised by a business faculty member in collaboration with the cooperative education staff. Credit is awarded as a general elective upon completion of the work experience and documentation of predetermined Learning Agreement. Evaluation of work performed is on a pass/fail basis.
This course can be repeated for a maximum total of nine credits.
ECO 450 International Economics and Finance (3)
Prerequisite(s): ECO 211, FIN 300
A study of the macroeconomic and monetary aspects of international economics, with attention to basis for trade between nations, balance of payments, exchange rate determination, international monetary systems and macroeconomic adjustment, and monetary, fiscal, and exchange rate policies in an open economy.
ECO 453 Current Topics in Economics (3)
Prerequisite(s): ECO 211 and ECO 212
Covers selected topics in business. May be repeated more than once based on the specific contents of the course with advisor's permission.
ECO 490 Seminar in Economics (1-3)
Prerequisite(s): ECO 211 and ECO 212 and permission of instructor
This course covers selected economic topics in-depth. This may be repeated more than once based on the specific contents of the course with advisor's permission.
ECO 496 Cooperative Education Work Experience: Alternating
(1-3) EXP
Prerequisite(s): CED 220
A business related work experience supervised by a business faculty member in collaboration with the cooperative education staff. Credit is awarded as a general elective upon completion of the work experience and documentation of predetermined Learning Agreement. Evaluation of work performed is on a pass/fail basis.
This course can be repeated for a maximum total of nine credits.
FIN 300 Corporate Finance (3)
Prerequisite(s): ACC 213
Fundamental concepts of managerial finance. Topics include financial analysis and control, capital market theories, long-term financial decision analysis.
FIN 360 Money and Banking (3)
Prerequisite(s): ECO 211, 212
Crosslisted ECO 360. Money, financial markets, and financial institutions are described and analyzed with economic tools such as supply and demand. The role of a central bank will be discussed along with the international financial system. Different monetary and fiscal policies will also be analyzed.
FIN 396 Cooperative Education Work Experience: Parallel
(1-3) EXP
Prerequisite(s): CED 220
A business related work experience supervised by a business faculty member in collaboration with the cooperative education staff. Credit is awarded as a general elective upon completion of the work experience and documentation of predetermined Learning Agreement. Evaluation of work performed is on a pass/fail basis.
This course can be repeated for a maximum total of nine credits.
FIN 410 Fundamentals of Investing (3)
Prerequisite(s): FIN 300
Examines investment theory, capital market theory, the securities market, the investment environment, and valuation and analysis of stocks and bonds. The course focuses on funds, portfolio analysis, evaluation, and management.
FIN 453 Current Topics in Finance (3)
Prerequisite(s): FIN 300
Covers selected topics in finance. May be repeated more than once based on the specific contents of the course with advisor's permission.
FIN 490 Seminar in Finance (1-3)
Prerequisite(s): FIN 300
Examines selected finance topics in-depth through readings and group discussion. May be repeated more than once based on the specific contents of the course with advisor's permission.
FIN 496 Cooperative Education Work Experience: Alternating
(1-3) EXP
Prerequisite(s): CED 220
A business related work experience supervised by a business faculty member in collaboration with the cooperative education staff. Credit is awarded as a general elective upon completion of the work experience and documentation of predetermined Learning Agreement. Evaluation of work performed is on a pass/fail basis.
This course can be repeated for a maximum total of nine credits.
FIN 499 Corporate Finance (1-3)
Independent Study Course
MGL 396 Co-Op:Parallel(PT) (1-3) EXP
Prerequisite(s): CED 220
A business related work experience supervised by a business faculty member in collaboration with the cooperative education staff. Credit is awarded as a general elective upon completion of the work experience and documentation of predetermined Learning Agreement. Evaluation of work performed is on a pass/fail basis.
This course can be repeated for a maximum total of nine credits.