Intermediate Accounting I - ACC299

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

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

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

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

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.

Non-Profit/Municipal Accounting - ACC350

This course analyzes accounting procedures peculiar to non-profit organizations and municipalities. It illustrates statements commonly prepared for each type of organization, fund, and account group. The course also encompasses GAAP standards and reporting requirements that pertain to non-profit organizations and GASB standards and reporting requirements that relate to government accounting.

Advanced Accounting - ACC410

This course covers accounting for home office and branches, business combinations, and consolidations. It provides a continuation of the preparation for the CPA examination as well as various techniques for solving some of the more complex problems in the business environment.

Advanced Federal Taxation - ACC460

This course includes a comprehensive study of the federal income tax structure and the practical application of income tax accounting to specific problems as related to individuals and proprietorships. Emphasizes the general filing status, includable and excludable income, analysis of the categories of itemized and other deductions, tax treatment of sales and exchange of property, available depreciation methods and recapture provisions. Introduces the alternative minimum tax on individuals, the earned income credit, child care credit, and credit for the elderly.

Accounting Capstone: Senior Seminar in Accounting - ACC490

This course is designed to aid the student in synthesizing and applying knowledge gained in earlier courses and to conduct applied professional research in accounting. Discussion questions, exercises, and research cases will be assigned and reviewed from the research textbook. The initial class sessions will also be used to assist the students to define a research project, develop a research proposal, and initiate a research effort. The final report will be defended by the student in a presentation to the instructor.

Introduction to Business - BUS100

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

Principles of Accounting II - BUS122

Business Law - BUS200

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

Principles of Economics - BUS250

Financial Management - BUS300

Taxation Principles - BUS320

Managerial Accounting - BUS340

Business Ethics - BUS360

Accounting Information Systems - BUS420

Computer Office Applications - CIS110

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.

College Composition - ENG111

Current Topics in English - ENG290

Oral Communications - ENG310

Advanced Composition and Research - ENG320

Special Topics in English - ENG490

This course concentrates on special topics in English. Topics may include, but are not limited to, advanced topics such as English philology and etymology, as well as advanced topics in rhetoric and critical interpretation of texts.

Principles of Ethics - HUM110

Spanish I - HUM210

Special Topics in the Humanities - HUM290

World Literature - HUM320

This course emphasizes an understanding and appreciation of world literature. Materials covered Include Western and non-Western literary endeavors. Focus will be on similarities among the various literatures, analysis of literary genre, and appreciation of voice.

The American Experience - HUM330

This course emphasizes the development of American values and Institutions through analysis of social, political, and economic materials. The course examines the Influence of political, economic, social, and environmental factors as it explores Ideas of Individualism, success, and national character. Materials may include historical documents, literature, and social, political, and artistic works.

Understanding World Cultures - HUM410

Spanish II - HUM420

Special Topics in the Humanities - HUM490

Special Topics in Humanities II - HUM491

This course concentrates on special topics in the humanities. Topics may include, but are not limited to, advanced topics in ethics, philosophy, religious and cultural studies, and/or language arts.

Special Topics in Humanities III - HUM492

This course concentrates on special topics in the humanities. Topics may include, but are not limited to, advanced topics in ethics, philosophy, religious and cultural studies, and/or language arts.

Fundamentals of Mathematics - MAT110

This course provides an introduction to the basic techniques of mathematics and applies them to problem solving in different areas of business and industry. This course does not count towards the Bachelor's program.

College Algebra - MAT210

This course explores a series of algebraic concepts including rational expressions, radicals and exponents, quadratic equations, systems of equations, and applications.

Current Topics in Mathematics - MAT290

This course concentrates on current issues in mathematics. Topics may include, but are not limited to, set theory, algebraic concepts, geometry, and probability.

Statistics - MAT310

This course presents material essential in an increasing number of professional fields by providing a new type of competence, quantitative literacy. Topics include descriptive statistics; collecting and interpreting data; inferential statistics; probability; consumer mathematics; management mathematics; and growth and scaling.

Calculus - MAT410

This course focuses on techniques of differential and integral calculus likely encountered in professional activities and real-world situations. Students will gain a sound, intuitive understanding of the basic concepts of calculus through a problem-solving approach. Topics include functions, graphs, and limits; differentiation; derivatives; exponential and logarithmic functions; integration; and variables.

Special Topics in Mathematics - MAT490

This course concentrates on special topics in mathematics. Topics may include, but are not limited to, mathematical history and philosophy, Euclidian and non-Euclidian geometries, linear algebra, polar coordinates, vectors, partial derivatives, line integrals, and multiple integrals, as well as applications for these topics.

Social Psychology - PSY110

Current Topics in Psychology - PSY290

This course concentrates on current issues in psychology. Topics may include, but are not limited to, introductory topics in learning, memory, motivation, emotion, states of consciousness, psychological assessment, mental health, psychology of personality, and creativity.

Organizational Behavior - PSY310

Human Growth & Development - PSY320

This course emphasizes the psychological, cognitive, emotional, and social development of the human organism. Materials include those related to the various stages of the life span, and the developmental Influence of social class, the family, the school, and the group. A focus is placed on the abilities, needs, problems, and concerns of humans to change throughout life, and how people are shaped by their experiences throughout their development.

Critical Thinking and Reasoning - PSY340

This course is designed to help students develop thinking skills and make good judgments. Participants are exposed to both logical and illogical thinking processes as a means to develop their skills in reasoning, analysis and the use of logical arguments. Various kinds of arguments are presented and analyzed, and logical fallacies are explored with the goal of reaching sound conclusions. Deductive and inductive reasoning are examined as are the criteria for sound reasoning and common reasoning mistakes people make. Students debate issues from different sides with both logical and illogical arguments.

Special Topics in Psychology - PSY490

This course concentrates on special topics in psychology. Topics may include, but are not limited to, advanced topics in deviant behavior, psychological testing and assessment, religious behavior, neurophysiology, and psychology and the law.

General Science - SCI110

This course examines scientific concepts and principles in an integrated manner to provide an overview of the sciences. Topics include physics, astronomy, chemistry, earth science, and biology as a means to address areas such as growing global population, limited resources and the fragile environment.

Microbiology - SCI250

This course examines the structure, nutrition, growth, genetics, classification, and ecology of bacteria, viruses, fungi, and protozoa. Attention will be given to methods of microbial control, and the human immune response to microbes. Students will also learn the fundamentals of microscopy, laboratory safety, scientific method and techniques of experimentation. Laboratory component required

Current Topics in Science - SCI290

Introduction to Biochemistry - SCI360

This course examines the basic structures and functions of carbohydrates, lipids, nucleotides and proteins and their role in human metabolism. Vitamins, co-enzymes, and minerals are examined and pathways for xenobiotic metabolism are discussed.

Impact of Science and Technology - SCI410

Special Topics in Science - SCI490

This course concentrates on special topics in science. Topics may include, but are not limited to, advanced topics in interdisciplinary topics such as the history of science and technology, cross-cultural studies of science, cosmology, biotechnology, the use of science and technology to enhance human abilities and quality of life, and techniques for assessment and remediation of science and technology hazards.