Accounting, Business, & Finance Courses
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.
280. Selected Topics in Accounting
Selected topics in Accounting at the introductory or intermediate level.
341. Cost Accounting I
Introduction to cost accounting with emphasis on management use of accounting data for planning, budgeting, and decision making.
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.
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.
351. Intermediate Accounting I
In-depth study of financial accounting theory and practice primarily related to assets.
352. Intermediate Accounting II
In-depth study of financial accounting theory and practice primarily related to liabilities and stockholders’ equity.
411. Advanced Accounting
Study of accounting entities such as multi-national enterprises, partnerships, not-for-profit and governmental organizations, and consolidated corporations.
Theory of auditing using generally accepted auditing standards. Additional emphasis on practical applications of auditing techniques.
413. Auditing II
Continued study of the theory of auditing with an emphasis on the current auditing environment; the critical role that ethics, professional judgement, 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.
425. Income Tax Concepts and Decision Making
Theory and practice of federal income taxation of individuals and businesses with an emphasis on decision making.
426. Tax Concepts II
In-depth study of federal taxation as it relates to corporations, estates, partnerships, and trusts.
445. Financial Statement Analysis
This course helps students understand financial statements from management, shareholder, and creditor perspectives. Students will learn how financial statements are organized, are used by managers to improve company performance, and are used by investors in valuing companies and in evaluating potential investments. Cross-listed with FIN 445.
453. Income Tax Assistance
The Volunteer Income Tax Assistance (VITA) Program is conducted in partnership with the Internal Revenue Service and the United Way of the Piedmont. After passing a series of exams administered by the IRS, certified volunteers offer free tax help to low- to moderate-income individuals who are unable to prepare their own tax returns. Students will develop academic and social skills through valuable hands-on experience, and improve the economic status of VITA clients from within the Spartanburg community.
480. Advanced Topics in Accounting
Topics and credit may vary from year to year.
280. Selected Topics in Business
A study of selected topics in business at an intermediate level.
A study of management topics such as performance, worker productivity, social responsibilities, managerial skills, organizational theory, and strategy. Both historical and contemporary examples are used to illustrate important concepts. This course is writing intensive and also will require each student to make an oral presentation on an assigned management topic.
A study of basic marketing topics such as product, price, promotion and distribution strategies, and analysis of market information and buying behavior.
339. Consumer Behavior
Concepts, methods and models used in understanding, explaining and predicting consumer motivation and behavior. Implications for influencing decisions are highlighted.
340. Marketing Research
A study of the application of the scientific method and analysis to marketing phenomena.
An introduction to entrepreneurship, the marketing of innovations in products, services, and processes in all types of organizations — for-profit, not-for-profit, educational, religious, and military, among others. Although entrepreneurship often pertains to new organizations or start-ups, it can be promoted in existing organizations through a culture of "intrapreneurship." The key concepts to be covered in this course are entrepreneurial perspectives, idea generation, opportunities, business plans, venture funding, and launch of the new venture. The course will be communications-intensive through class discussions, writing assignments, and formal presentations.
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 of 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. This course is writing intensive and also will require each student to make an oral presentation on an assigned small business management topic.
350. Business and the Environment: The Sustainable Enterprise
Appropriate for all liberal arts majors, this course will explore how environmental issues, especially climate change, are not only serious societal challenges but are becoming major business and market issues. We will discuss how an active role by business is critical to addressing global environmental challenges and how creative enterprises are pursuing new business opportunities linked to environmental products and initiatives.
376. Collaborative Problem-Solving
Students are assigned to teams to solve actual organizational problems. Students 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.
448. Leadership, Business & Beyond
Leadership can occur in nearly all areas of human activity – business, the military, government, church, science, politics, education and more. This course will include case studies from many fields, but focus on business in order to analyze the conditions under which leadership emerges. Its impact in various domains will be evaluated, compared and contrasted. Students will conduct research on leaders in business and other fields and share their results in written and oral presentations.
480. Advanced Topics in Business
Topics and credit may vary from year to year.
210. Personal Finance
This course is about managing money on the personal, that is, individual or household, level. It is a broad introductory course covering banking, taxes, credit, insurance and investing.
280. Selected Topics in Finance
This course can cover a variety of topics ordinarily requiring few, if any, prerequisites and does not fulfill any of the Finance major requirements.
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 longterm financing alternatives.
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 using groups of investment possibilities. Using a computer software package, students construct several portfolios and track their performance throughout the semester.
415. Bank Management
An introduction of 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.
420. Cases in Finance
A study of advanced topics in finance, particularly corporate finance, using the business case methodology.
430. Capital Budgeting
A study of methods used to discriminate among investments in long-term assets, assuming that limited resources are available. 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.
435. Real Estate Analysis
An introduction to real estate analyses emphasizing discounted cash flow methods, financing alternatives, tax implications, and uncertainty.
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.
445. Financial Statement Analysis
This course helps students understand financial statements from management, shareholder, and creditor perspectives. Students will learn how financial statements are organized, are used by managers to improve company performance, and are used by investors in valuing companies and in evaluating potential investments.
450. Corporate Financial Analysis
Students will learn how to apply financial theory to analyze and resolve simple and complex business issues. Students will be provided with descriptions of business situations in which they will identify the important issues, identify and analyze various options for resolving these issues, and present recommended solutions supported by quantitative and qualitative justifications. Often these analyses will include the development of financial models.
461. Applied Investment Research
In this course, students research and write an in-depth investment report on a public company selected by the CFA (Certified Financial Analysts) Institute. The students then present and defend their report to a panel of CFA judges in an intercollegiate competition in which graduate and undergraduate teams from colleges and universities in the region compete. The top-rated teams then compete in a regional final. Graded on a Pass/Fail basis.
480. Advanced Topics in Finance
Topics and credits may vary from year to year.