Business Management – Accounting Concentration | Bachelor of Science

Business Management – Accounting Concentration | Bachelor of Science Courses

• •  

  • Code

  • Course

  • Credits

• • ACC 101

  • Accounting I

  • 3
  This is an introductory course in accounting with the emphasis on the basic accounting cycle, management use of accounting data, construction and analysis of financial statements, and valuation of assets. Placement at ENG 101 level strongly recommended.
• • ACC 102

  • Accounting II

  • 3
  Topics included in this course are books of original entry, analysis of assets and liabilities, negotiable instruments, and an introduction to partnership and corporate accounting. Prerequisite: ACC 101.
• • ACC 230

  • Forensic Accounting and Fraud Examination

  • 3
  This course introduces students to the principles and practices of forensic accounting and fraud examination. Students will explore the legal, ethical, and investigative frameworks used to detect, prevent, and respond to financial fraud. Topics include fraud schemes, red flags, internal controls, evidence collection and documentation, litigation support, digital forensics, interview techniques, and expert witness testimony. Students analyze real world fraud cases, evaluate internal control weaknesses, and develop foundational investigative skills relevant to careers in accounting, auditing, compliance, and financial investigation. Prerequisite: ACC 102
• • ACC 201

  • Intermediate Accounting I

  • 3
  This course examines the principles and practices of financial accounting, emphasizing the preparation, analysis, and interpretation of financial statements. Students study the theoretical framework of accounting, revenue and expense recognition, time value of money, measurement and reporting of assets and liabilities, and accounting for investments, current liabilities, and contingencies. The course integrates conceptual understanding with practical applications. Prerequisite: ACC 102
• • ACC 202

  • Intermediate Accounting II

  • 3
  This course examines the principles and practices of financial accounting, emphasizing capital structure including the accounting treatment for bonds, long-term notes, shareholders equity and leases. Accounting for income taxes, share-based compensation packages, pensions and other retirement benefits will be discussed. Students will also learn how to account for changes in accounting policy and error corrections. Students will learn how to construct the statement of cash flows and to interpret cash flows for liquidity. Prerequisite: ACC 201.
• • ACC 209

  • Federal Taxation

  • 3
  A survey of federal tax structure as it applies to individuals, partnerships, and corporations. Emphasis will be placed upon specific problems as a device to further the appreciation of the impact of taxes upon decision making and forecasting, and the effect upon forms of organization. Prerequisite: ACC 102.
• • BUS 101

  • Fundamentals of Business

  • 3
  The role, growth, structure, and functional organization of modern business in the U.S. economy is explored. Comparative economic systems, forms of business, sole proprietorships, partnerships, corporations, and the management, marketing, and financing of business organizations are covered. Opportunities in the business field are examined throughout the course. Students will be expected to complete outside research as a course requirement. Placement at ENG 101 level strongly recommended.
• • BUS 220

  • Business Ethics

  • 3
  The course develops students’ critical thinking skills regarding current and emerging ethical issues faced by organizations. Students will use decision- making criteria to identify best practices to meet stakeholder and environmental responsibilities. Through case study analysis, students analyze real-world situations by connecting ethical theory to practice. Pre-requisites: ENG 101
• • BUS 350

  • Global Business I: Strategic Planning and Decision Making

  • 3
  Strategic management is the integrative management field that combines planning, analysis, formulation, and implementation. In this Global Strategic Planning and Decision Making course students will learn how to conduct feasibility studies for effective decision making and construct implementation plans. This course provides students with the concepts and tools used in planning, analysis, strategy formulation, implementation of decisions, and the development of competitive advantage in the global marketplace. Prerequisites: MKT 301; FIN 320 recommended.
• • BUS 450

  • Global Business II: Diversity, Equity, and Inclusion

  • 3
  This course helps current and future leaders develop the skills needed to manage in today’s diverse domestic and global market place. We examine diversity through a leadership perspective, focusing on the need for cultural change to gain a competitive advantage. Students will learn behaviors that are beneficial to the organization, to employees, and to society. The course focuses on the benefits and implementation of diversity, equity, and inclusion programs in which students will evaluate business scenarios and assess the effectiveness of these plans. Prerequisite: BUS 350.
• • BUS 401

  • Organizational Behavior

  • 3
  This course examines Organizational Behavior (OB), a field dedicated to better understand, communicate with, influence, motivate, and manage people and problems in the workplace. OB encompasses individual behaviors and values as well as group dynamics, processes, and structures. Students will develop and apply OB skills which are critical for success in any organization and are highly valued in all fields. Case studies are an integral component of this course. Prerequisite: MGT 201.
• • ECO 201

  • Microeconomics

  • 3
  In this course, students study the basic principles of microeconomics including economic theory related to the operation of business firms. Topics include supply, demand, price determination, production costs, competition, resource markets, and international trade. Students will explore market structures, associated pricing power, and cost structures. Students will also evaluate investments and business strategies, the role of antitrust law, market failures, and government regulation.
• • ECO 202

  • Macroeconomics

  • 3
  In this course, students study the basic principles of macroeconomics including economic indicators related to production/consumption outlooks and expectations. Topics include supply and demand, the business cycle, the public sector, and the global economy. Students will evaluate the U.S. economy, money and banking systems, as well as fiscal and monetary policy. Unemployment, price stability, inflation, growth theory, international trade, and U.S. & global poverty will also be examined.
• • FIN 320

  • Principles of Finance

  • 3
  This course examines concepts and methods of financial analysis used by managers. Topics covered include financial statement analysis, working capital management, capital markets, time value of money and rates of return. Students will gain an understanding of the types of financial decisions facing organizations and their effect on key financial statements such as the balance sheet, income statement, and cash flow statement. Students will apply their knowledge in the identification, analysis, and solution of financial problems facing a business as presented through case studies and/or project scenarios.
  
  Prerequisites: ACC102, MAT103 (or above)
  
• • MAT 107

  • Statistics

  • 3
  Introduces the student to the fundamentals of mathematical statistics. Topics include frequency distributions, measures of central tendency, measures of dispersion, probability, sampling distributions, problems with normal and t-distributions, confidence intervals, and hypothesis testing. Students will be required to complete homework assignments using a web-based computer program. Prerequisite: Beginning Algebra MAT 097 or Equivalent or Permission of Instructor.
  
• • MGT 201

  • Principles of Management

  • 3
  An introductory course covering the general topics of planning, organizing, directing and controlling. Included are the historic developments of management as a separate discipline within organizations, the changing scope and styles of management, and the application of management principles in the business environment. Prerequisite: BUS 101.
• • MGT 360

  • Operations and Logistics Management

  • 3
  The purpose of this course is to provide students with the tools needed to evaluate and develop operations and logistics management policies. Logistics managers plan, implement, and control the efficient, effective flow and storage of goods, services, and related information from the purchase of supplies through delivery to end user. Students will use analytical and problem-solving skills to assess challenges related to logistics, distribution, and transportation. Students will evaluate theories and best practices focusing on inbound and outbound transportation management, fleet management, warehousing, materials handling, order fulfillment, logistics network design, inventory management, supply/demand planning, and management of logistics services providers. Prerequisites: MAT 107, MGT 201, ECO 201, & ECO 202.
• • MGT 401

  • Leadership Strategies

  • 3
  This course focuses on equipping current and future managers with strategies for leadership excellence. Topics include communication, empowerment, motivation, coaching, performance management, effectiveness, change management, and diversity. Students will participate in simulations and interactive class discussions and incorporate leadership strategies into current business scenarios. Students will also gain relevant experience developing a leadership vision, plan, and communication strategy. Prerequisites: ENG 101 & MGT 201; BUS 401 strongly recommended.
• • MGT 430

  • Senior Capstone

  • 3
  In this dynamic course, students will use a simulation program to run a company in head-to-head competition against companies managed by other class members. The simulation provides a powerful learning experience that positions class members squarely into an active, hands-on managerial role in the global market. This unique experience will provide students with situational challenges faced by current managers. Students will also use case analysis to assess positive and negative managerial strategies. Prerequisites: All required 100-300 level courses must be taken prior to enrolling.
• • MKT 301

  • Marketing Management

  • 3
  In this marketing management course students will analyze the effectiveness of an organization’s marketing efforts and sales campaigns. Students will evaluate new product and service opportunities, demand for potential products and services, and customer needs and insights. The course directs students in how to evaluate marketing strategies and planning through the use of analytics, dashboards, and research to understand the drivers of Customer Relationship Management (CRM). Applied knowledge is used to improve decision making skills through case study analysis. Prerequisite: ENG 101; MKT 202 strongly recommended.