ACCOUNTING COURSES | BUSINESS MANAGEMENT COURSES | ECONOMICS COURSES
ACCOUNTING COURSES
ACC 201 (3) Principles of Accounting
An introduction to the basic structure of accounting. Development of concepts and skills for reporting, analyzing, and interpreting accounting information. The three major types of business entities are considered: proprietorship, partnership, and corporation. Financial accounting is emphasized the first semester while concepts relating to managerial accounting are introduced the second semester.
ACC 202 (3) Principles of Accounting
An introduction to the basic structure of accounting. Development of concepts and skills for reporting, analyzing, and interpreting accounting information. The three major types of business entities are considered: proprietorship, partnership, and corporation. Financial accounting is emphasized the first semester while concepts relating to managerial accounting are introduced the second semester.
ACC 301 (3) Intermediate Accounting
Accounting theory and practice in relation to professional preparation. An in‑depth study of cash, receivables, investments, revenue recognition, pensions, leases and cash flow statements, interpretation of financial statements and disclosure. Professional pronouncements and literature are considered. Prerequisite: ACC 202.
ACC 302 (3) Intermediate Accounting
Accounting theory and practice in relation to professional preparation. An in‑depth study of cash, receivables, investments, revenue recognition, pensions, leases and cash flow statements, interpretation of financial statements and disclosure. Professional pronouncements and literature are considered. Prerequisite: ACC 202.
ACC 305 (3) Cost Accounting
Product costing, overhead cost analysis, standard costs, variance analysis, contribution accounting, flexible budgeting, responsibility accounting. Prerequisite: ACC 202.
ACC 307 (3) Principles of Federal Income Tax Accounting
Basic concepts, applicable to all taxpayers, of tax management, exempt income, nondeductible items, corporate distributions, computations of income, realization and recognition of incomes and deductions. Prerequisite: ACC 202 or permission of professor.
ACC 309 (3) Accounting for Non-Profit Entities
The requirements of adequate accounting systems for various government units (city, welfare), religious organizations, hospitals, including the recording of usual transactions and the form and content of reports. Prerequisite: ACC 202 or permission of professor.
ACC 361 (3) Management Information Systems
Theory and design of information systems from a managerial perspective. This course provides an understanding of the role of information technology in business and how it can be used for competitive advantage. Topics include information technology (data base, networks, etc.), developing applications and managing with information (e.g. decision support systems and expert systems). Prerequisite: BM 311.
ACC 393 (3) Contemporary Issues in Accounting
Study of various issues that are relevant to the current accounting industry environment. Topics to be determined. (on occasion)
ACC 401 (3) Advanced Accounting
Selected topics in advanced accounting, including study of unique problems related to special sales arrangements, business combinations, and consolidated financial statements. Prerequisite: ACC 302.
ACC 402 (3) Basic Auditing
A course in auditing theory practice. Auditing standards, procedures, rules of professional conduct, and related materials of professional importance. Consideration is also given to internal auditing. Prerequisite: ACC 302 or permission of professor.
ACC 403 (3) Accounting Theory
Critical examination and analysis of accounting theory with emphasis on determination of cost and income. Prerequisites: Senior standing and ACC 302.
ACC 435 (3) Internship
Students are placed with cooperating firms for on‑the‑job training in business and accounting. Written reports to be submitted by the firm and by the student to the professor. This is an option for the student and will be tailored to fit the student's needs as far as possible. Consent of the instructor must be secured. Contract.
BUSINESS MANAGEMENT COURSES
BM 251 (3) Computer Applications for Business
Application of business-related software including in-depth training in the use of spreadsheets and integrated software in financial decision-making and business presentations; database management; theory of networks and internet.
BM 281 (3) Personal Financial Management
This course is designed to familiarize the student with the following topics which will aid in personal money management: personal family budgeting and banking, insurance principles (property, liability, health, and life insurance), financial loans, income tax, investment principles, retirement and estate planning. May not apply to BM major or minor. (offered on occasion).
BM 300 (3) Business and Technical Writing
Focuses on types of writing required in professional settings; the production of clear and correct technical reports, electronic documents, and other business-related texts. Elimination of grammar and usage errors not accepted in a business environment. Includes opportunity to interact with business and technical professionals.
BM 311 (3) Principles of Management
A study of the underlying theory and operation of modern management at all levels of the corporate enterprise. Topics include: planning, organizing, staffing, influencing, and controlling.
BM 312 (3) Small Business Management
This course examines the development and management of the business venture. Topics include: the innovation idea, the development of business and financial plans, feasibility studies, alternative modes of financing, and the launching of the venture.
BM 321 (3) Business Law I
An introduction to the American Legal System including an overview of both civil and criminal procedure. A study of the applications of legal principles to business transactions. Substantive areas to be considered include: Contracts, Commercial Paper, Sales, Real Property, Personal Property, Wills and Trusts, Agency, Torts, Business Crimes.
BM 322 (3) Business Law II
An examination of government influence on business and the societal obligations of the business professional and firm, as required by law and public policy. Continued study of substantive legal principles governing business transactions. Subjects surveyed include: Corporations, Partnerships, Secured Transactions, Bankruptcy, Antitrust Law, Labor Law, Securities Regulations, Consumer Protection Laws, Professional Liability. Prerequisite: BM 321.
BM 325 (3) Public Policy
An understanding of the practice of administration in public organizations. The course will include an analysis of budget structure and process; revenue structure and administration; and public capital acquisition and debt management. Emphasizes an applied focus and comparative analysis of alternative management structures and strategies. Explores ethical dimensions in the public sector and examines ethics in connection with policy development.
BM 331 (3) Human Resource Management
A study of issues related to attracting, motivating, and retaining employees. This course discusses the activities of planning staffing, appraising, compensating, training and developing, improving, and establishing work relationships with employees. Prerequisite: BM 311.
BM 341 (3) Principles of Marketing
A study of marketing research, channels, demand, analysis, product policies, salesmanship, advertising, and pricing.
BM 361 (3) Management Information Systems
Theory and design of information systems from a managerial perspective. This course provides an understanding of the role of information technology in business and how it can be used for competitive advantage. Topics include information technology (data base, networks, etc.), developing applications and managing with information (e.g. decision support systems and expert systems). Prerequisite: BM 311.
BM 371 (3) Financial Institutions Management
A study of the application of basic principles and concepts of management and finance in banking. Bank management practices are analyzed within the economic and legal framework of the American economy. Prerequisite: ACC 201, 202.
BM 391 (1-3) Independent Study
Independent study projects with required written reports approved and directed by a member of the Business Management faculty.
Contract.
BM 412 (3) Organizational Behavior and Structure
Study of alternative schools of thought on organizations. Describes the structural design of various organization types and the behavior patterns associated with them. Topics covered include environment and design, work flows, structure and decision processes, power and conflict, influence, control and leadership, motivation, conflict and adaptation to change. Prerequisites: BM 311.
BM 413 (3) Strategic Management and Ethics
Analysis of management problems; conceptual and operational models of comprehensive corporate planning; formulation of alternative courses of action including planning in major functional areas; process, development, and structure of such planning; translating objectives and strategies into current operational plans. Ethical implications will be considered. Capstone course for all senior business and accounting majors. Prerequisites: BM 451, ECN 372.
BM 431 (3) Labor Economics and Industrial Relations
An analysis of the labor market and the institutions which affect labor outcomes. Examines issues such as wage determination, human capital, earnings dispersion, discrimination, labor management relations, unions and collective bargaining, and applies the theoretical framework to various case studies. Prerequisite: ECN 273.
BM 435 (3) Internship
Students are placed with cooperating firms for on‑the‑job training in business and accounting. Written reports to be submitted by the firm and by the student to the professor. This is an option for the student and will be tailored to fit the student's needs as far as possible. Consent of the instructor must be secured. Contract.
BM 441 (3) Market Research
An introduction to the major areas of research in marketing. Attention is given to problem definition, research design, gathering information, and analysis to assist management with its decision‑making process. The design, management and integration of a firm's promotional strategy plus the economic and social aspects of advertising. Prerequisite: BM 341, ECN 315.
BM 451 (3) Principles of Finance
A study of the financing of institutions and business organizations with emphasis on cash flows, budgeting, and financial structure and markets. Prerequisites: ACC 201, 202, ECN 272.
BM 452 (3) Principles of Investment
Conceptual and analytical frameworks for formulating investment policies, analyzing securities, and constructing portfolio strategies for individuals and institutions.
BM 457 (3) Quantitative Methods for Production Management
The theory, algorithms, and application of linear programming, transportation models, assignment models, inventory models, time series analysis, forecasting, statistical quality control and decision theory to business, economic, and industrial decision making. Prerequisites: BM 311, ECN 315, MAT 132 or 181.
ECONOMICS COURSES
ECN 100 (3) Current Economic Issues
A basic course in economics designed to expose the students to the fundamentals of economic analysis. Course presentation will consider current economic issues such as inflation, unemployment, poverty, urbanization, social stratification, economic growth, international trade, finance, and development from the perspective of modern economic paradigms.
ECN 272 (3) Introduction to Microeconomics
The course focuses on the decisions made by firms, the operation of the markets (under different industrial structures), cost minimization, production efficiency, impact of social institutions on the functioning of commodities and labor markets, and analysis of current issues.
ECN 273 (3) Introduction to Macroeconomics
Study of the dynamics of the aggregate economy in the framework of stabilization policies. Examines business cycles, the relation between investments, interest rates and expectations and the problems of unemployment, inflation, stagflation, deficit/debt, and economic development. Current issues are discussed from the perspective of different economic paradigms.
ECN 315 (3) Statistics for Behavioral Science
An introductory course to descriptive and differential statistics with business/economics applications. Topics include statistical measures, distribution analysis, hypothesis testing, ANOVA analysis and introduction to regression analysis.
ECN 372 (3) International Financial Markets and Monetary Economics
A study of the principles and function of the stock, bond, mutual fund, derivative and other major financial markets. Operation of securities markets, monetary policy, interest rates, business cycles, inflation, money supply, stabilization policy, and financial restructuring. Significant emphasis on international applications of financial developments and monetary policies around the globe.
ECN 391 (1-3) Independent Study
A directed and supervised investigation of a selected research problem or issue in economics, including the preparation of a scholarly paper. A student may not take more than four (4) hours of independent study. Prerequisite: permission of instructor. Contract.
ECN 431 (3) Labor Economics and Industrial Relations
An analysis of the labor market and the institutions which affect labor outcomes. Examines issues such as wage determination, human capital, earnings dispersion, discrimination, labor management relations, unions and collective bargaining, and applies the theoretical framework to various case studies. Prerequisite: ECN 273.
ECN 451 (3) Principles of Finance
A study of the financing of institutions and business organizations with emphasis on cash flows, budgeting, and financial structure and markets. Prerequisites: ACC 201, 202.
ECN 452 (3) Principles of Investment
Conceptual and analytical frameworks for formulating investment policies, analyzing securities, and constructing portfolio strategies for individuals and institutions.
ECN 471 (3) International Economics
Survey of both the micro and macro global economic environment. Micro portion: comparative advantage and the effects of trade, tariffs and non tariff barriers, strategic trade policies, and trade and economic growth. Macro portion: foreign exchange markets, the balance of payments, global financial restructuring, international debt and international inequality. Prerequisite: ECN 272 or ECN 273.
ECN 472 (3) Applied Econometrics
Application to current managerial concerns: optimization analysis, pricing decision, production decision, output fluctuations and cost behavior. Econometrical techniques and problems are introduced and analyzed: regression analysis, time series analysis, ARIMA models, etc. Prerequisites: ECN 272, ECN 315.
ECN 473 (3) Comparative Economic Systems
A case oriented course involving different economic philosophies and paradigms. The principles, institutions and the functioning of all the markets are analyzed in country studies of market capitalism, communitarian capitalism, socialism, mixed systems, and democratic social market economies. Prerequisite: ECN 273. (Includes optional trip to Washington D.C. at student expense.)