Departmental Courses
Accounting
211. Accounting Principles
Introduction to the basic concepts and methodology of financial accounting with emphasis on the analysis and recording of business data, and the preparation and use of corporate financial statements. Offered each semester.
280. Selected Topics in Accounting
Selected topics in Accounting at the introductory or intermediate level. Offered on an occasional basis.
341. Cost Accounting I
Introduction to cost accounting with emphasis on management, use of accounting data for planning, budgeting, and decision making. Prerequisite: Accounting 211. Offered each semester.
342. Cost Accounting II
A continued study of current cost accounting issues. Topics include manufacturing costs, cost accounting trends, and analysis and interpretation of cost accounting data. Prerequisite: Accounting 341 with a grade of C or higher. Offered fall semester.
345. Accounting Information Systems
A study of the information systems which assist an organization in meeting its objectives efficiently and effectively. The course includes an overview of the purpose, design, and use of specific systems. Prerequisite: Accounting 211 with a grade of C or higher. Offered each semester.
351. Intermediate Accounting I
In-depth study of financial accounting theory and practice primarily related to assets. Prerequisite: Accounting 211 with a grade of C or higher. Offered fall semester.
352. Intermediate Accounting II
In-depth study of financial accounting theory and practice primarily related to liabilities and stockholders' equity. Prerequisites: Accounting 351 with a grade of C or higher, Finance 321. Offered spring semester.
411. Advanced Accounting
Study of accounting entities such as multi-national enterprises, partnerships, not-for-profit and governmental organizations, and consolidated corporations. Prerequisite: Accounting 351 with a grade of C or higher. Offered fall semester.
412. Auditing
Theory of auditing using generally accepted auditing standards. Additional emphasis on practical applications of auditing techniques. Prerequisite: Accounting 351 with a grade of C or higher. Offered spring semester.
413. Auditing II
A continued study of the theory of auditing with an emphasis on the current auditing environment, the critical role that ethics, professional judgment, and knowledge of the client's internal controls, business, and industry play in an effective audit, and the procedures and tools available to the auditor to perform an effective audit. Prerequisite: ACCT 412 with a grade of C or higher. Offered spring semester.
425. Income Tax Concepts and Decision Making
Theory and practice of federal income taxation of individuals and businesses with an emphasis on decision making. Prerequisite: Accounting 211. Offered each semester.
426. Income Tax Concepts and Decision Making II
An in-depth study of federal taxation as it relates to corporations, partnerships estates, and trusts. Prerequisite: Accounting 425 with a grade of C or higher. Offered spring semester.
480. Advanced Topics in Accounting
Topics and credit may vary from year to year. Prerequisite: Permission of instructor. Offered on an occasional basis.
Business
280. Selected Topics in Business
A study of selected topics in business at an intermediate level. Offered on an occasional basis.
331. Management
A study of management, including such major topics as performance, worker productivity, social responsibilities, managerial skills, organizational theory, and strategy. Both historical and contemporary examples are used to illustrate important concepts. The course contains a significant writing component that is used to analyze current issues in management. Students may not receive credit for both Business 331 and Business 348. Offered each semester.
338. Marketing
A study of basic marketing concepts. Topics include product, price, promotion and distribution strategies, and analysis of market information and buying behavior. Offered each semester.
348. Small Business Management
A practical course designed to familiarize the student with the application of economic and managerial techniques of small business. These techniques include entrepreneurship and start-up, location analysis, forms of ownership, franchising, valuation fo existing businesses, financing alternatives, accounting practices, marketing and advertising methods, and inventory control. An important feature of the course is the creation of a business plan for an existing or potential business by students. Prerequisite: Finance 321. Students may not receive credit for both Business 348 and Business 331. Offered on an occasional basis.
376. Collaborative Problem-Solving
Students are assigned to teams to solve actual organizational problems and are responsible for much of their scheduling, assignments, and follow-up. The instructor assists in team-building and oversees students' projects. Each team presents its results at the end of the project. Offered on an occasional basis.
448. Business and the Liberal Arts
A seminar that treats business in a liberal arts context, relating key business concepts to ideas from the humanities, social sciences, and sciences. Its focus is on strategic management and on the mature analysis and expression of issues. Offered on an occasional basis.
480. Advanced Topics in Business
Topics and credit may vary from year to year. Prerequisite: Permission of instructor. Offered on an occasional basis.
Economics
372. Business Law
A study of the contracts, uniform commercial code, and the legal environment of business.
Finance
210. Personal Finance
A study of personal financial management. Topics to be studied include goal setting, spending, saving, borrowing, investing, risk management and insurance, taxes, and planning for retirement. This course is for elective credits only. It does not satisfy any requirements for the Accounting or Finance majors. Offered on an occasional basis.
280. Selected Topics in Finance
This course can cover a variety of topics. Ordinarily requiring few, if any, prerequisites and does not count fulfill any requirements of the Finance major. Offered on an occasional basis.
321. Business Finance
A study of the fundamental concepts in financial management, including present value, stock and bond valuation, financial analysis and forecasting, capital budgeting, and long-term financing alternatives. Prerequisite: Accounting 211, Mathematics 140. Offered each semester.
411. Investments
A study of investment alternatives such as stocks, bonds, options, and futures, and of the markets which provide for trading in these instruments. Modern portfolio theory is studied and applied to groups of investment possibilities. Using a computer software package, students construct several portfolios and track their performance throughout the semester. Prerequisite: Finance 321 with a grade of C or higher. Offered each semester.
415. Bank Management
This course will introduce the theory and practice of commercial bank management. It covers topics such as bank regulation, managing deposits and loans, credit evaluation, raising capital, and bank operations. Prerequisite: Finance 321 with a grade of C or higher. Offered each semester.
420. Cases in Finance
A study of advanced topics in finance, particularly corporate finance, using the business case methodology. Prerequisite: Finance 321 with a grade of C or higher. Offered each semester.
430. Capital Budgeting
A study of methods used to discriminate among investments in long-term assets, assuming that resources are limited. Applications relying on present value, statistics, and probability theory are used for long-lived assets, leases, and securities portfolios. Analyses are augmented by using an electronic spreadsheet. Prerequisite: Finance 321 with a grade of C or higher. Offered each semester.
435. Real Estate Analysis
An introduction to real estate analyses emphasizing discounted cash flow methods, financing alternatives, tax implications, and uncertainty. Prerequisite: Finance 321 with a grade of C or higher. Offered each semester.
440. International Finance
A course covering the essentials of international finance, including international portfolio analysis, capital markets, investment instruments, and contemporary geopolitical events affecting foreign investments. Prerequisite: Finance 321 with a grade of C or higher. Offered each semester.
445. Financial Statement Analysis
A study of the basic techniques, research methods, and strengths and limitations of financial statement analysis. Students will review financial data to predict earnings and financial ratios, as well as techniques to value equity securities and to predict takeover targets, debt ratings, and bankruptcies. Prerequisite: Finance 321 with a grade of C or higher. Offered each semester.
480. Special Topics in Finance
Topics and credit may vary from year to year. Prerequisite: Finance 321 with a grade of C or higher or permission of instructor. Offered on an occasional basis.
Upper division courses in Accounting and Finance are open to majors only, unless space is available.