Accounting Courses (ACC)

 

225     Financial Accounting (3)

Fundamentals of financial accounting, the accounting cycle with emphasis on analysis of financial statements for service, merchandising, and manufacturing operations. Problems supplement the theory, principles and management applications. Offered Each Semester.

 

226     Managerial Accounting (3)

A continuation of ACC 225 with emphasis on the application of the accounting model to corporations. In addition, there is an introduction to the use of accounting information in management decision-making settings. Problems supplement the theory, principles, and management application. Prerequisite: ACC 225. Offered Each Semester.

 

311     Intermediate Accounting I (3)

Study of generally accepted accounting principles, emphasizing financial statement presentation and an in-depth study of accounting for current assets and liabilities. Prerequisite: Acceptance to upper division in Accounting. Offered Each Year (Fall).

 

312     Intermediate Accounting (3)

A continuation of ACC 311, focusing on non- current assets and liabilities, stockholder’s equity and analytical procedures. Theoretical discussion of generally accepted accounting principles. Prerequisite: ACC 311. Offered Each Year (Spring).

 

315     Cost Accounting (3)

Analysis of costs and their use in the managerial functions of an enterprise. Topics include principles of cost accounting for inventory costing and income determination, standard costs and budgets. Prerequisite: Acceptance to upper division in Accounting. Offered Each Year (Spring).

 

318     Income Tax Theory (3)

This course focuses on the responsibilities of professional accountants in the preparation of tax returns for individuals and provides primary content for the professional accounting component of the degree program. Coursework also addresses ethics, finance, economics, computer information systems, and the legal environment of business. Prerequisite: Acceptance to upper division in Accounting. Offered Each Year (Fall).

 

319     Advanced Income Tax Accounting (3)

This course focuses on the responsibilities of professional accountants in the preparation of tax returns for corporations, partnerships, estates and trusts, and provides primary content for the professional accounting component of the degree program. Coursework also addresses ethics, finance, economics, computer information systems, and the legal environment of business. Prerequisite: Acceptance to upper division in Accounting. Offered As Needed.

 

347     Accounting Seminar: Selected Current Topics (Variable Credit)

An examination of current issues and concerns in the field of accounting. Prerequisite: Junior or senior standing in Accounting. Offered As Needed.

 

360     Fund Accounting (3)

An in-depth study of accounting principles adopted by nonprofit organizations. Financial reporting for cities, school districts, hospitals and government agencies. Prerequisite: Permission of Instructor. Offered As Needed.

 

415     Advanced Accounting Problems (3)

Advanced approach to generally accepted accounting principles applied to business activities. Problem-solving techniques and discussions of opinions of the Financial Accounting Standards Board as they relate to topical matters. Prerequisites: ACC 312 and senior status. Offered Each Year (Fall).

 

420     Auditing (3)

This course focuses on the responsibilities of professional accountants in the conduct of independent audits and provides primary content (Generally Accepted Auditing Standards) for the professional accounting component of the degree program. Coursework also addresses ethics, finance, business statistics in auditing, economics, computer information systems, and the legal environment of business. Prerequisites: ACC 312 and senior status. Offered Each Year (Fall).

 

490     Accounting Theory & Professional Ethics (3)

This is the capstone course for the Accounting curriculum; it fulfills the Research and Presentation requirement of the Core and is Writing Intensive. This course integrates the practical applications and theoretical concepts covered in previous accounting courses with ethical issues facing the profession. Class discussions, textbook reading, outside reading, projects, case studies, and other educational experiences will be used to explore this complex area of study. This class provides a fundamental study and critical evaluation of 'business ethics' in light of recent developments in the accounting profession. A research paper is required. Prerequisites: ACC 312 and senior status. Offered Each Year (Spring).

 

618     Advanced Taxation (3)

This course focuses on the basic principles of federal income taxation of corporations, partnerships, trusts, gifts, and estates. It reinforces the use of tax research tools, and provides an overview of administrative and procedural aspects of tax practice. Prerequisites: Acceptance into the 5-year B.S./M.S. program and completion of ACC 318. Offered As Needed.

 

620     Advanced Auditing (3)

An advanced study of auditing standards, principles, theory, and practice. Current trends in auditing and assurance services will be emphasized. The class offers an in-depth examination of auditor legal liability, ethics, audit procedures, statistical sampling, and audit research using electronic databases and the Internet. The class will also be focused on the Information Technology Audit function, the use of technology in audits, auditing through computer systems and auditing around computer systems. Prerequisites: ACC 420 and acceptance into the 5-year B.S./M.S. program. Offered As Needed.

 

630     Global Financial Reporting & Statement Analysis (3)

This course presents a five step framework for effective financial statement analysis. It begins with an understanding of the industry economic characteristics and current conditions of the firms businesses and the particular strategies the firm selects to compete in each of these businesses. It then assesses how well the firm’s financial statements reflect the economic effects of the firms decisions and actions. With the use of financial statement ratios and other analytical tools, it assesses the profitability and risk of the firm in the recent past and, by incorporating information about expected changes, forecasts expected profitability and risk. Finally, the analyst values the firm using various valuation tools and models. The framework will be applied to both domestic and international companies. Prerequisite: Acceptance into the 5-year B.S./M.S. program. Offered As Needed.

 

650     Directed Research in Accounting (3)

This course is the capstone course for the 150-hour accounting program. The student, under the guidance of a mentor, will prepare a research study in the field of accounting. The topic of the study must be approved by the graduate committee and defended in a public forum when complete. Details of the process will be provided to the student by their faculty mentor. Prerequisite: Final semester of 150 hour program. Offered As Needed.

 

 

Finance Courses (FIN)

 

212     Investing with Your Values (3)

Fulfills core competency: Civic Responsibility. Writing Intensive. This course is a basic course in the operation of the stock market and learning to invest in this market. The primary emphasis will be on natural investing and choosing profitable investments that will contribute to environmental and economic sustainability. Offered As Needed.

 

325     Corporate Finance (3)

This course focuses on the principles of managing finance in all forms of corporate entities, emphasizing value creation by financial managers. Specific topics include an overview of the financial system, the determinants of firm value, securities’ markets and valuation, the value of the firm, and investment decisions. In addition, coursework addresses ethics, accounting, business statistics, economics, computer information systems, and legal environment of business components of the common professional business core. Prerequisite: Upper division status in Business Administration or Accounting. Offered Each Semester.

 

328     Investments (3)

A study of investment principles, including the determination of objectives and a constructive approach to the attainment of these objectives. Securities markets, real estate, banking and insurance form the nucleus of the course. Prerequisite: ACC 226. Offered As Needed.

 

409     Money and Banking (3)

Cross-listed as ECO 409. Nature of money, development of the American monetary system, role of the banking system in creating the nation’s money supply and structure and functions of the Federal Reserve System as the principal agency for monetary control. Prerequisites: ECO 201-202. Offered As Needed.

 

601     Global Monetary System and Capital Markets (3)

This course is devoted to in-depth discussion and practical application of business finance as practiced in a borderless world. The major topics covered include the international monetary system, the balance of payments, foreign exchange, the management of foreign exchange risk, the role of banks in international finance, and a discussion and analysis of the non-bank financial institutions and international financial markets that represent an inventory of financial resources for the global company. Prerequisite: Acceptance into the 5-year BS/MS program. Offered As Needed.

 

 

Quantitative Management Courses (MGQ)

 

221     Business Statistics I (3)

Fulfills Quantitative Literacy requirement. An introductory business statistics course that focuses on data collection, presentation, and analysis. Topics covered include graphical methods, descriptive statistics with exploratory data analysis, probability theory, probability distributions, sampling distributions, and confidence intervals. A microcomputer package will be used for analyzing selected data sets. Offered Each Semester.

 

222     Business Statistics II (3)

Fulfills Quantitative Literacy requirement. A continuation of MGQ 221 which covers hypo-thesis testing, simple linear regression and correlation analysis, multiple regression models, analysis of variance, chi-square tests and statistical quality control. The course will require extensive use of a microcomputer statistical package. Prerequisites: MGQ 221. Offered Each Semester.

 

360     Production and Operations Management (3)

An introduction to the design, planning, and control of systems that create goods and services. Topics include Total Quality Management, Just-in-Time, capacity planning, scheduling, facility layout, project management, and inventory management. Prerequisites: MGQ 221 and upper division status in Accounting or Business Administration. Offered Each Semester.

 

427     Managerial Decision Making (3)

An introduction to some of the important models and problem-solving techniques used in business decision-making. Topics include statistical decision theory, queuing theory, linear and integer programming, the transportation and assignment models, graph theory, and network flow models. Prerequisites: MGQ 221 and upper division status in Accounting or Business Administration. Offered As Needed.

 

 

Management Courses (MGT)

 

501     The Global Competitive Framework (3)

Success in the global marketplace depends first upon understanding international economic and business developments, and then applying this knowledge to the process of gaining a global competitive advantage. This course examines the evolving competitive characteristics of the global economy, including the new World Trade Organization (WTO) rules, technological development, the globalization of business activities, the advent of specific regional trading blocs, the rise of newly industrializing nations as major competitors in selected industries, and the various ways industries develop and sustain international competitiveness. Students examine these issues by exploring the effects on business decision making of key economic and business concerns in the United States, the European Union, the Centrally Planned Economies, and Japan and the Pacific Basin region (including China). Prerequisite: Acceptance into the 5-year BS/MS Program. Offered As Needed.

 

502     Moral and Ethical Aspects of Global Business (3)

As business becomes increasingly internationalized and a global economy further develops, ethical issues that affect business in the international arena have also become of increasing importance. This course specifically addresses the following moral and ethical issues: employment practices and policies, consumer protection, environmental protection, political payments and involvement, and basic human rights and fundamental freedoms. Case study analysis, videos and guest speakers will provide the student with an increased understanding and sensitivity to these issues. Prerequisite: Acceptance into the 5-year BS/MS Program. Offered As Needed.

 

503     Comparative Management (3)

This course serves as an introduction to the field of international organizational behavior and management. It presents the material from a global rather than from a North American or Western European perspective. It views culture not only as important for understanding other societies and managing organizations, but as a major cause of much behavior in organizations, specifically addressing how technology, strategy, size and goals of an organization relate to culture. Finally, it attempts to improve a student’s interpersonal behavior concerning the cultural variations found in international organizations. Prerequisite: Acceptance into the 5-year BS/MS Program. Offered As Needed.

 

504     Operational and Technology Issues in Global Business (3)

This course covers the fundamentals of export and import trade, documentation, price quoting, product adaptation or standardization, and international promotion and global logistics. Methods for establishing joint ventures and other strategic alliances are also investigated. There is a heavy emphasis on the development of these skills and appreciation for the global environment through case studies, articles, videos, and guest speakers. Prerequisite: Acceptance into the 5-year BS/MS Program. Offered As Needed.

 

 

Management Information Systems Courses (MIS)

 

201     The E-World (3)

Fulfills core competency: Literacy in Information and Multi-Media Technologies. An exploration of the electronic world and how websites are designed to affect the consumer. Diverse exercises in criticism and analysis to broaden the student’s awareness of the impact of these sites on the individual will be completed. In addition the student will design and implement a website using Macromedia Dreamweaver MX and Flash MX software. Prerequisite: Basic knowledge of Microsoft Word. Offered Each Semester.

 

205     Information Age & Business Ethics (3)

Fulfills core competency: Moral and Ethical Discernment. This course examines the different ethical situation that arise in the realm of an electronically-connected world that affect both the individual and society such as computer and internet crime, privacy issues, freedom of expression, intellectual property, and employer/ee issues. The student will discuss what ethics are, why it is important to act in ways that are consistent with a code of principles and develop a personal approach to ethical decision making. Offered As Needed.

 

231     Visual Software (3)

Fulfills core competency: Literacy in Information and Multi-Media Technologies. A basic course in the field of computer arts that prepares the student to use the computer for animation, video, and multimedia productions. The student will first learn the principles of effective design and communicating information visually. Next, the student will learn how to use graphics for many purposes including for print and/or web distribution. Offered As Needed.

 

280     Computer Studies and Problem Solving (3)

Fulfills core competency: Literacy in Information and Multi-Media Technologies. This is an intensive introductory computer course for majors in the Business division. Topics include the fundamentals of information processing including computer hardware concepts, operating systems, program management, electronic spreadsheets, and word processing. Emphasis is placed on analysis of business problems using PC software. Offered Each Semester.

 

290     Information Systems in Management (3)

Fulfills core competency: Literacy in Information and Multi-Media Technologies. This course is designed to develop concepts and applications to give students a view of how computer-based processing is used in the functions of management in modern enterprises. Terminology and concepts of information management and control developed to process transactions and to create reports used in management decision-making. Prerequisite: MIS 280. Offered Each Semester.

 

305     Software Design with Visual Programming Languages (3)

The purpose of the course is to enable students to gain proficiency in the utilization of visual programming languages. Topics including building applications, designing user interfaces, and programming language fundamentals. The course emphasizes “hands-on” learning through in-class computer laboratory exercises. Prerequisites: Upper division status. Offered Each Year (Fall).

 

315     Database Management Systems (3)

Successful business operations depend on well-designed databases. Database management systems (DBMSs), which provide the capabilities to effectively store, manipulate and access data as well as provide data security, data sharing, and data integrity, are the foundation of database systems. A successful Information professional must understand not only the concepts, principles and theory of database systems but also the associated management issues. The course will introduce students to DBMSs, data modeling and DBMSs application development. The course will emphasize both theory and hands-on experience. Prerequisites: Upper division status and MTH 131. Offered Each Year (Spring).

 

331     Animation Software for the Web and CD ROM (3)

Fulfills core competency: Information and Multi-Media Technologies. An advanced course in the computer arts field that teaches methods of animation for the Web and CR-Rom. The principles of effective design and communicating information visually will be reinforced. The student will learn how to develop their own digital movies, animate websites and add text, audio and video elements to their movies. Prerequisite: MIS 231. Offered As Needed.

 

410     Telecommunications and Electronic Commerce (3)

This course surveys issues, technologies, and skills relating to the application of data communications and telecommunications technology in business. Students will develop an informed perspective on the revolutionary new field of electronic commerce. The course covers data communications technology, such as internetworking, local area networks, wide area networks, network operating systems, communications protocols, firewalls, and network security. The course will also cover commercial applications of this technology including electronic commerce, secure electronic payments, electronic data interchange and electronic marketing. Prerequisites: Upper division status. Offered Each Year (Fall).

 

420     Systems Analysis and Design (3)

Overview of the information systems development life cycle; use of structured tools/techniques for systems development with the emphasis on systems analysis and conceptual design; information and reporting activities; transition from conceptual design to physical design. Prerequisites: Upper division status, MIS 305 and MIS 315. Offered Each Year (Spring).

 

 

Marketing Course (MKT)

 

507     Strategic Planning for the Global Market (3)

This course lays out the competitive orientation and strategies for initial entry, market expansion, and integration of international marketing operations. The course reviews current market opportunities and competitive conditions at the global, regional, and national levels. The student learns how to successfully participate in both emerging markets and regional economic blocs such as APEC, ASEAN, EU, EFTA, NAFTA, MERCOSUR. Participants use case study analysis to develop their skills in analyzing and formulating international marketing initiatives. Prerequisite: Acceptance into the 5-year BS/MS Program. Offered As Needed.