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Business and Accounting Courses Offered

The following courses are offered by the Business department:

ACCT 203: Financial Accounting (3 credit hours – Fall)

This is an introduction to financial accounting concepts and methodology for accumulating data on the results of economic activities of a business concern. The entire accounting cycle for both service and merchandising businesses is covered; and an introduction to accounting systems, income measurement, partnerships and corporations is also covered.

ACCT 204: Managerial Accounting (3 credit hours – Spring)

An introduction of the cost accounting for manufactured goods and other objectives of relevance to management. Topics include service department allocation, budgeting, variance analysis, cost behavior, cost estimation, and product costing. The statement of cash flows is also covered. Prerequisites: ACCT 203 and MATH 116 or higher.

ACCT 286: Accounting: Special Topics (3 credit hours – On demand)

A focused investigation into a selected area(s) of accounting that will include topics of current issues in accounting and related fields at the lower division level such topics as non-profit accounting or corporate income tax.

ACCT 290: Independent Study (Variable credit – On demand)

Independent Study consists of research, readings, or other scholarly investigation or creative work at the lower division level. See Independent Study under Alternative Means to Academic Credit for a more detailed description.

ACCT 316: Individual Income Tax (3 credit hours – Even year Spring)

The study of the history, assumptions, and objectives of the Federal tax system with emphasis on individual taxation. Topics include taxable and non-taxable income, capital gains and losses, business and non-business deductions, itemized deductions, and personal and dependency exemptions.

ACCT 400: Cost Accounting (3 credit hours – Odd year Spring)

The study of accounting’s relationship to management planning and control functions. Emphasis is on statements for internal use, budgeting, cost-volume profit analysis, relevant data, capital budgeting, performance evaluation, and product costing. Prerequisite: ACCT 203 and ACCT 204.

ACCT 415: Auditing (3 credit hours – Spring)

A study of procedures and practices of the independent auditor necessary to express an opinion on the fairness of the financial statements. Prerequisite: ACCT 302.

ACCT 460: Internship in Accounting (2-8 credit hours – On demand)

This course offers an intensive field experience with a community organization. Placement will be based on the student’s career orientation. Prerequisite: Departmental approval and satisfaction of entry criteria where applicable. See Internship under Alternative Means to Academic Credit for a more detailed description.

ACCT 485: Accounting: Special Topics (1-3 credit hours – On demand)

A focused investigation into a selected area(s) of accounting that will include topics of current issues in accounting and related fields at the upper division level.

ACCT 490: Independent Study (Variable credit – On demand)

Independent Study consists of research, readings, or other scholarly investigation or creative work at the upper division level. See Independent Study under Alternative Means to Academic Credit for a more detailed description.

BUSA 100: Introduction to Business (3 credit hours – Fall)

This course provides students with a broad base of knowledge and information concerning business in the United States. This course will concentrate on the fundamental concepts and principles on which we develop, organize, and operate businesses and how business relates to our economic system. In addition, the course will explore business ethics, social responsibility, and the impact of global operations.

BUSA 150: Personal Finance (3 credit hours – Spring)

This course focuses on personal financial planning with the objective of making each student aware of their lifetime financial goals and how they may best achieve those goals in today’s complex environment. After completing this course each student should know and understand the basic principles of personal financial success to include: financial planning and goal setting, personal taxation, wealth accumulation strategy, cash and consumer credit management, basic insurance principles, basic investment principles and techniques, retirement planning and investing, and estate transfer methods.

BUSA 300: Principles of Marketing (3 credit hours – Spring)

An examination of the coordination and control of marketing activities, including marketing segmentation, product development, product management, pricing, distribution channels and promotion methods.

BUSA 301: Principles of Management (3 credit hours – Fall)

The study of the theory and concepts involved in managing organizations. Topics include the study of management functions in planning, decision making, organization, and control.

BUSA 310: Business Finance (3 credit hours – Fall)

Analysis and decision making for financial management of a business. The main areas of study include ratio analysis, planning, working capital management, capital budgeting, financial risk and leverage, and the features of various forms of financial sources and markets. Prerequisites: ACCT 203, ACCT 204, and BUSA 219.

BUSA 321: Intellectual Property Law (3 credit hours – On demand)

This course introduces the foundations of the current legal system and an in depth study of copyright, patents and trademark law as well as certain constitutional issues dealing with freedom of speech and privacy. The emphasis will be on how these laws impact the management and use of technology with special consideration on computers.

BUSA 322: Human Resource Management (3 credit hours – Spring)

This course is a basic study of personnel topics such as employee motivation and satisfaction, job analysis and design, human resource planning, employee selection, training and evaluation, administration of wages and benefits and labor relations. Prerequisite: BUSA 301.

BUSA 338: Operations Management (3 credit hours – Spring)

This course provides the student with an understanding of how to effectively manage and improve the operations processes of a business including production, materials and product purchasing and inventory control, logistics management (receiving, warehousing, picking, and transporting materials, goods, and services), order processing, and follow-up customer service. Prerequisites: BUSA 219 and BUSA 301.

BUSA 360: Business Communication (3 credit hours – Fall and Spring)

This course is designed to prepare a business student to communicate more effectively, emphasizing communication through memoranda, letters and written reports. Preparation of oral communication, in conjunction with presentation of oral reports, will be taught to students. Students will examine computer applications that aid in effective internal and external business communication. Prerequisites: ENGL 121 and SCTH 130 (Speech).

BUSA 445: Strategic Management (3 credit hours – Spring)

This course integrates the required business, accounting, and economic courses through the study of objectives of the firm, overall policy and strategy formation and administration. Both oral and written analysis and solutions of several major cases are the heart of the course. Prerequisites: ACCT 204, BUSA 300, BUSA 301, and BUSA 310.

BUSA 450: Business Leadership and Ethics (3 credit hours – Fall)

This course considers the role of the individual in the contemporary American business community. Course topics include the historical, ideological and ethical origins of business along with the political, social, and environmental impact of business.

BUSA 460: Internship in Business (2-8 credit hours – On demand)

This course offers an intensive field experience with a community organization. Placement will be based on the student’s career orientation. Prerequisite: Departmental approval and satisfaction of entry criteria where applicable. See Internship under Alternative Means to Academic Credit for a more detailed description.

BUSA 485: Business: Special Topics (3 credit hours – On demand)

A focused investigation into a selected area(s) of Business at the upper division level that will include such topics as advertising, investments, or entrepreneurship in small business.

BUSA 490: Independent Study (Variable credit – On demand)

Independent Study consists of research, readings, or other scholarly investigation or creative work at the upper division level. See Independent Study under Alternative Means to Academic Credit for a more detailed description.

ECON 201: Introduction to Economics (3 credit hours – On demand)

An introduction to basic macro and micro economic principles. This course will address issues of scarcity, economic modeling, opportunity cost, supply and demand, consumer choice, profit maximization, competition, labor markets, fiscal and monetary policy, aggregate demand and aggregate supply, and international trade.

ECON 205: Principles of Macroeconomics (3 credit hours – On demand)

An introduction to economic principles, problems, and policies with emphasis on national income theory, employment, monetary and fiscal institutions, economic growth, and economic relations between nations.

ECON 206: Principles of Microeconomics (3 credit hours – On demand)

Emphasis is on the price mechanism, product and resource markets, market structures, and their social welfare implications.

ECON 286: Special Topics (3 credit hours – On demand)

ECON 485: Special Topics (3 credit hours – On demand)