Bachelor of Arts in Business Administration – Accounting Concentration

This course is intended to help first year business management students clarify their business education and career goals. Basic concepts of management, marketing, operations, finance, and human resource management will be surveyed. Classroom lectures will be supplemented by field trips to local businesses and lectures by guest speakers.

Topics include transaction analysis, recording accounting information, and preparation of financial statements. Additional topics include accounting for sales, cost of sales, inventory, and other assets. The emphasis is on communicating financial information to external users. Students use accounting software to establish and maintain an accounting system for a simulated business. Must be taken before BUS 220.

In-depth exploration of the advanced features of the Microsoft Office suite. Integration of spreadsheet and database information into reports and presentations and querying functions. Students lacking significant experience with Microsoft Office should take BUS 125 before taking BUS 200.

Accounting for internal decision making, planning, and control purposes. The manufacturing environment is emphasized. Topics include cost behavior and analysis, relevant costs, job order and process cost systems, budgeting, and standard costs. Prerequisite: BUS 325.

This course will provide an introduction to computer and telecommunications information systems. Topics covered will include information system concepts, hardware and software systems components, basics of systems operation, and the ethical use of information systems in culturally diverse organizations and societies. This course is designed to accommodate non-business majors who wish to gain a greater understanding of information systems. Prerequisite: BUS 125 or BUS 200.

This course emphasizes the role of the financial manager in forecasting and planning, coordination and control, dealing with financial markets, and, primarily, major investment and financing decisions. Coverage includes financial statement analysis, the time value of money, valuation of securities, the cost of capital, capital budgeting, capital structure, financial forecasting, and managing and financing current assets. Prerequisite: BUS 220 and BUS 150.

An overview of business and society, corporate social responsibility and ethics; focused study of legal topics including the Constitution, contracts, torts and government regulation. Developing analytical skills and professional communication skills are emphasized.

This course focuses on the development and delivery of predictive data analysis for strategic decision making in organizations. Students will apply the principles and tools to real-world problems, enabling them to integrate their knowledge of business intelligence in their careers and is essential to their performance and competitive advantage.

Using business knowledge and analytical skills, students develop professional level oral and written communication skills. Experiential learning exercises provide opportunities to develop strategic solutions to situations confronting a hypothetical organization.

Fundamental principles of capitalist macroeconomics including growth and recession, inflation, unemployment, the role of government regulation, economic development, and trade. Micro topics include supply and demand, market structure, and market failure.

Mathematical analysis for economics, accounting, finance, and management. Graphing, exponential and logarithmic functions, mathematics of finance, derivatives and optimization. Equivalent: MAT 131. Prerequisite: MAT 117 or equivalent score on placement test.

Students will master the necessary communication skills to thrive in any business or professional area. They’ll become proficient in everything from phone etiquette, e-mail and memos, to proposals and presentations. They’ll get out of the classroom, partnering with an organization to apply what they’ve learned.

The study of the legal system, business ethics, torts, and product liability, with particular emphasis on contract and sales law.

The study of agency, commercial paper, creditors’ rights and bankruptcy, business organizations, federal securities regulation, accountant legal liability, property law including bailments and landlord/tenant, insurance, and wills and estates.

Financial accounting and its basic theory. Analysis and preparation of financial statements, statements of income and retained earnings, balance sheet and statement of cash flows. Accounting treatment of current assets, valuation of inventories, accounting for property, plant and equipment, and depreciation. Prerequisite: BUS 150.

Accounting for liabilities, stockholders’ equity, intangible assets, and long-term investments. Accounting for leases, income taxes, and pension obligations. Prerequisite: BUS 361.

This course provides a logical framework of the fundamental steps comprising the auditing process and the application of Generally Accepted Auditing Standards. Special attention is given to the Code of Professional Ethics, the legal liability inherent in the Attest Function, the evaluation of internal control, and the audit of electronic data processing systems.

Determination of individual income taxation including income inclusions and exclusions, deductions, sales, exchanges, and other dispositions of property: Prerequisite: BUS 220.

This course teaches the complex tax concepts of corporate, partnership, and estate and trust taxation. Prerequisite: BUS 220.

Specialized topics in financial accounting. The accounting treatment of mergers and acquisitions, with special attention to the preparation of consolidated financial statements at the date of acquisition and post-acquisition. An overview of accounting for inter-company profit and asset transfers. Partnership accounting and accounting for foreign currency translation. Prerequisite: BUS 362.