Intermediate Accounting I - ACC299

Credits: 4.5
Prerequisites: BUS 122 or Experience

This course provides an in-depth study of accounting theory and a review of the accounting cycle. Concentrates on the preparation of financial statements, the valuation of cash and temporary investments, receivables, and accounting for inventories. Refers to pronouncements of the Financial Accounting Standards Board (FASB).

Intermediate Accounting II - ACC300

Credits: 4.5
Prerequisites: Intermediate Accounting I

This course covers the accounting for intangible assets, current and non-current liabilities, stockholders’ equity, investments, income taxes, compensation, leases, additional reporting issues, and discounted cash flows. The material refers to pronouncements of the Financial Accounting Standards Board and the
American Institute of Certified Public Accountants.

Intermediate Accounting III - ACC301

Credits: 4.5
Prerequisites: Intermediate Accounting II

This course is an extension of ACC 304, Intermediate II. Topics covered include the accounting for investments, revenue recognition, income taxes, pensions and postretirement benefits, and leases; accounting changes and error analysis; preparation of the statement of cash flows; and full disclosure in financial reporting.
The material refers to pronouncements of the Financial Accounting Standards Board and the American Institute of Certified Public Accountants.

Cost Accounting 4.5 - ACC330

Credits: 4.5
Prerequisites: Accounting II

This course covers accounting procedures relating to the process cost system, the estimated cost system, and the standard cost system. Examines the accounting for by-products and includes comprehensive coverage of budgeting for all areas of business enterprise: sales, production, commercial expenses, capital investments, and forecasting.

 

Auditing - ACC335

Credits: 4.5
Prerequisites: Intermediate Accounting II

This course covers theory of auditing, including the educational and moral qualifications for auditors, as well as the role of the auditor in the American economy. Emphasizes professional standards, professional ethics, and the legal liability of auditors. Comprehensively covers planning and designing the audit program, gathering and summarizing evidence, and internal control.

Introduction to Business - BUS100

Credits: 4.5
Prerequisites: None

This course provides a background on business and management. Students will discuss human relations, organizational structure, communications, technology in business, and strategic planning.

 

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Principles of Accounting I - BUS112

Credits: 4.5
Prerequisites: None

This course is an introduction to the basics of accounting procedures. Topics include, accounting techniques and cycles, billings, balance sheets, and financial statements.

Principles of Accounting II - BUS122

Credits: 4.5
Prerequisites: BUS112

This course expands the students knowledge of preparing balance sheets and financial statements. The student will prepare general ledger entries, prepare payroll, and discuss budget control.

Business Law - BUS200

Credits: 4.5
Prerequisites: Student must take any 100 level course beforehand

This course is an introductory to law and ethics and outlines the ethical responsibilities managers face when conducting business. This course includes vulnerability to lawsuits and litigation. American and international perspective and interpretations of laws and ethical standards are discussed.

Business Communications - BUS220

Credits: 4.5
Prerequisites: None

This course prepares the student for communication in the workplace. The student will prepare memorandums, letters, proposals, presentations, newsletters, and flyers. Discussions will focus on information exchange in and outside of the organization. Students presentations will be critiqued on message intended and message received.

Principles of Economics - BUS250

Credits: 4.5
Prerequisites: BUS100 or Equivalent

This course examines supply and demand, market demand and elasticity, cost theory, market structures, pricing theory, and consumer behavior. Regulation, antitrust policy, and income distribution are also discussed.

Taxation Principles - BUS320

Credits: 4.5
Prerequisites: BUS122 or Equivalent

This course provides a sufficient understanding of the tax environment to evaluate business transactions. Fundamental tax concepts are applied to a variety of business, investment, employment, and personal transactions. Topics include business formation, capital expenditures, employee and executive compensation, international and multi-state operations and disclosure.

Managerial Accounting - BUS340

Credits: 4.5
Prerequisites: None

This course covers financial accounting concepts and managerial accounting topics. The course introduces finance and its importance and relevance to business operations. It covers the internal financial environment of a business. Topics include financial statements analysis, cost accounting, job order costing, and process product costing.

Computer Office Applications - CIS110

Credits: 4.5
Prerequisites: None

In this course, students learn how to generate word, spreadsheet, database, and presentation documents using the Microsoft Office Professional suite of products. Topics include: editing methods, document merging, templates, document preparation, file naming and storage conventions, backup methods, macros, desktop publishing, object linking and embedding (OLE), and Visual Basic application extensions.