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ACC
201
Financial Accounting
Financial Accounting establishes the rules and regulations for preparing accounting information used by internal and external sources to evaluate the financial health of an organization. This course will develop the student's ability to interpret financial accounting information, to communicate this information and to understand the accounting system that produces this information.
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ACC
202
Managerial Accounting
Managerial Accounting will explore the financial impact of alternative business decisions and the financial benefits of new business practices. After completing this course, the student will understand how accounting and other productivity information can be used to assess the past and improve the future performance of a business by giving managers essential information they need to make more informed decisions.
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ACC
307
Intermediate Accounting I
This is the first of three courses in intermediate accounting. These courses are designed to extend a student's knowledge of financial accounting practices. The first course focuses on understanding the theoretical framework that provides the foundations for the development of various accounting standards, regulations and practices. This followed by a review of the accounting cycle, including adjusting, correcting, reversing, and closing entries. Students will learn how to prepare accurate and complex financial statements including required disclosures that must accompany an organization's income statement, balance sheet and statement of cash flows; and how time value of money impacts the recording of various transactions. The course concludes with a presentation of techniques to analyze income measurement and profitability analysis.
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ACC
308
Intermediate Accounting II
This is the last of two courses in intermediate accounting. Intermediate Accounting is at the core of professional accounting work as well as CPA Exam financial accounting and reporting skills tested. These courses are designed to extend a student's knowledge of financial accounting practices. The second course increases a student's understanding of how to account for a company's plant and intangible assets, investments, long-term debt, income taxes, stockholders' equity and more complex cash flow statement transactions. Other financial reporting issues discussed include the evolving GAAP on leases, accounting for post-retirement benefits and pensions, SEC reporting, and using the FASB Codification database. Throughout the course, students will develop greater technical knowledge of accounting transactions and techniques, and will learn how to record complex financial transactions and prepare financial statements and disclosures.
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ACC
330
Federal Taxation I
A detailed presentation is made of the theory and practice applicable to the preparation of federal income tax returns for individuals.
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BUS
206
Business Law I
The background, foundation and ethical aspects of the United States' legal system are examined. Torts, product liability, criminal law, contracts, sales, business organizations, and agency and cyber law also are explored.
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INT
113
Introduction to International Business
This course is the foundation for business in a global context with an emphasis on applications. It offers a survey of fundamentals and principles of management in the context of globally oriented firms and primarily presents an assessment of the differences between business in domestic and international context. The course explores fundamental issues in business in an increasingly interdependent world; including management principles and techniques in a global context. Themes constituting fundamentals of international business such as economic, political, cultural and social environment of business; organizations that facilitate international business and organizational structures; trade theory; government influence on trade; international business modalities and entry strategies into foreign markets, global financial system as well as the emerging issues related to international business; are also explored.
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IT
210
Business Systems Analysis and Design
This course provides students with the necessary level of information technology education relative to understanding the uses and roles of information systems in business organizations. Students receive instruction on the information concepts and methodologies associated with the development of business information systems, and their effective application to the solution of business problems. Students learn the major issues of managing information technology in the contemporary business environment and the relationship between organizations' structures and information technology. Team approaches are utilized along with structured computer laboratories and cases using spreadsheet and database management tools. Writing intensive course.
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MKT
113
Introduction to Marketing
This course examines the organization's functions for creating, communicating, and delivering value to customers. These functions, designed to meet customers' needs and organizational goals, include marketing research, environmental monitoring, target market selection, product selection, promotion, distribution and pricing.
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OL
125
Human Relations in Administration
The human relations skills that managers need to develop interaction skills that contribute directly to effective human resource management and the development of higher productivity are studied. Skill areas include leadership, motivation, communications, group dynamics, organizational development, management by objectives, and stress and time management. Students learn techniques for becoming more effective managers, subordinates, peers and persons. Students are introduced to the international aspects of human relations.
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ACC ELE - Students may select one Accounting elective
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