Accounting (BS to MS)

This course is for students to obtain basic knowledge and skills in using computer office production software and Internet features. A broad range of software applications, such as word processing, spreadsheets, presentation software, and Internet usage concepts will be covered.

Designed to help entering students develop a more effective approach to college success, this course emphasizes positive self-evaluation, goal-setting and motivation; practical skills of successful students; effective use of the library and the many sources of information available; and the concepts and tools of critical thinking, and their applications.

Students will be introduced to college-level writing processes, particularly planning, writing, and revising essays. Emphasis will be placed on refining individual skills, exploring types of essays, developing effective writing styles, voices, and procedures, and gaining insight on personal growth as a writer. A minimum grade of C is required to pass this course.

Focusing on the construction of effective researched written argument, this course refines composition techniques, develops abstract thinking processes, and promotes critical thinking. By locating and evaluating sources and incorporating appropriately vetted academic sources into their work, students will create well-supported arguments within appropriately documented academic essays. A minimum grade of C is required to pass this course.

In this course students write analytical and critical essays about fiction, drama, and poetry. Emphasis is placed on literal and figurative interpretations, structural analysis, and variations in thematic and critical reading approaches. A minimum grade of C is required to pass this course.

This course examines the fundamental role of communication in establishing and maintaining relationships. By surveying leading research and theories in interpersonal communication, students explore scholarly perspectives on how individuals enter into, maintain, and terminate relationships. Conceptual perspectives examined will include communicative competence, relational development, interaction process, codes, and context. This course has a prescriptive orientation, meaning that it is geared toward learning how to be a more competent communicator by being oriented towards others.

This course is designed to prepare the student to develop and improve the ability to communicate. Self-expression, preparation of effective speeches, and development of speaking and listening skills will be the focus.

Statistics provides students with lecture and extensive practice in the concepts of descriptive and inferential statistics. The course emphasizes practical calculation and application. It begins with sample statistics and population parameters, proceeds to measures of central tendency, dispersion, and position, introduces the least-squares best-fit line and several key probability distributions, and concludes with the sampling distribution of sampling means, and hypothesis testing. MyStatLab or a comparable resource may be required in the course.

The course is designed to develop the concepts needed for College Algebra II using graphs and applications to motivate students and provide real-world examples. The course covers the solution of systems of linear equations, exponents and polynomials, factoring, rational expressions, functions, and quadratic equations. MyMathLab or a comparable resource may be used for lecture, homework and assessment assignment delivery.

College Algebra provides students with lecture and extensive practice in the concepts required as background for Pre-Calculus and Calculus. The course emphasizes the graphs and properties of functions in general, with emphasis on linear, quadratic, polynomial, rational, exponential, and logarithmic functions. MyMathLab or a comparable resource may be used for lecture, homework and assessment assignment delivery.

College Mathematics covers the fundamentals of several areas of mathematics, including set theory, logic, geometry, graph theory, probability, and statistics. MyMathLab or a comparable resource may be used for lecture, homework and assessment assignment delivery.

Principles of Biology I is the first in a two-course sequence in biology. The course introduces scientific methods, biological chemistry, cells, energy for life, basic genetics, biotechnology, and the principles of evolution. Students will also complete writing assignments that develop their skills as scientifically literate citizens.

Principles of Biology II is the second course in a two course sequence in biology. This course continues the study of human biology with the role of endocrine and nervous systems in homeostatic regulation. Other topics covered are human reproduction, development, evolution, and advanced genetics. Ecological concepts are also discussed. The student will complete writing assignments that serve to increase knowledge of the scientific literature.

This course provides a comprehensive introduction to fundamental chemistry concepts and their applications.  Students will explore essential terminology, the scientific method, atomic structure, chemical kinetics, and radioactivity, while learning  how to classify matter, understand ideal gas law relationships, and identify acids, bases, and salts. Students will gain a solid foundation in chemistry, preparing them for further scientific studies.

Organized by period, genre and theme, this course explores global viewpoints as expressed in novels, poems, plays, short fiction, and philosophical and theological works from the very first written texts up until the middle ages. Parallels and contrasts will be drawn between cultures and across time.

Organized by period, genre and theme, this course explores global viewpoints as expressed in novels, poems, plays, short fiction, and philosophical and theological works from the period of the late 17th century to the present day. Parallels and contrasts will be drawn between cultures and across time.

Organized by period, genre, and theme, this course explores viewpoints expressed in American literature, including prose and poetry from 1845 to the present. Parallels and contrasts will be drawn both synchronically and diachronically among different genres and themes.

This course covers main themes of American history from the country's beginnings until the end of the reconstruction period following the Civil War. The concepts, chief actors, and major events of this period of time will be studied, and the student will analyze the historic concepts of cultural expansion and development found in the history of America. The process of national growth required by foreign and domestic influences will also be examined.

This course covers main themes of American history from reconstruction to the present day. The concepts, chief actors, and major events of this period of time will be studied, and the student will analyze the historic concepts of cultural expansion and development found in the history of America. The process of national growth required by foreign and domestic influences will also be examined.

This course is a history of art from the prehistoric/tribal period through the Middle Ages. Students will analyze the formal elements of each period style, as well as the historical, social, and cultural influences that shaped art at various point in history and across cultures.

This course is a history of art from the Renaissance to present day. The concepts, historical themes, and social/cultural influences on the art and architecture of the periods will be studied. Students will analyze the formal elements of each period style, as well as the external themes and influences that shaped art at various point in history and across cultures.

This course is a history of art from the prehistoric/tribal period through the Middle Ages. Students will analyze the formal elements of each period style, as well as the historical, social, and cultural influences that shaped art at various point in history and across cultures.

This course is a history of art from the Renaissance to present day. The concepts, historical themes, and social/cultural influences on the art and architecture of the periods will be studied. Students will analyze the formal elements of each period style, as well as the external themes and influences that shaped art at various point in history and across cultures.

This course covers the major themes and events in world history from prehistoric times to 1500. The course will focus on history from a variety of perspectives: social, cultural interactions, environmental, political, economic, and the people and events that shaped our world's history. Various themes that appear across time will be explored from the perspective that all cultures and all events are influenced by the interactions with other peoples, geography, and the environment; and in turn these events influence and shape future events.

This course covers the major themes and events in world history from 1500 to the present. The course focuses on history from a variety of perspectives: social, cultural interactions, environmental, political, economic, and the people and events that shaped our world's history. Various themes that appear across time will be explored from the perspective that all cultures and all events are influenced by the interactions with other peoples, geography, and the environment; and in turn these events influence and shape future events.

This course introduces students to philosophical thinking. Students will confront fundamental questions of self and identity, of freedom and determinism, of belief and truth, and of ethics and morality. Critical thinking activities will challenge students to incorporate philosophy into their personal and professional lives by applying the questions of philosophy to themselves and their world.

This course surveys historical and contemporary world religions and religious movements from ancient to modern times. It will present the basic tenets of the belief systems of major religions and religious movements. The course will further ground the study of world religions in a variety of perspectives: social, cultural interactions, environmental, political, economic, and the people and events that influenced religious thought. This course retains a commitment to teaching religious studies as the secular study of beliefs, behaviors, and institutions in a manner that emphasizes systematic inquiry and cross-cultural perspectives.

Microeconomics is the study of how individuals, households and firms make decisions about consumption and production which affect the supply and demand of goods and services. Other topics include the costs of production, behavior of firms, organization of industries, economics of labor markets, and theories of consumer choice.

The study of macroeconomics includes the basic aspects of economic analysis of the business world. Students will develop an understanding of the monetary system, recession, inflation, and the main cycles of business activity

An introduction and overview of the major principles in the field of Psychology including: mental disorders, personality, social understanding, stress and coping, learning, memory, neuroscience, and consciousness. Students will also gain a broad understanding of how these areas are interconnected from a theoretical and practical worldview in addition to scientific modes of thought about behavior. This course contains a component of the Quality Enhancement Plan (QEP) initiative, "Keeping it Real: Classroom to Career," whose overarching goals are student success and early career engagement.

This course introduces the study of human social development and social organizations and social institutions. Students will apply sociological perspectives to examine topics such as the development of self-concept, group dynamics, social deviance, gender equality, social class, racial and ethnic relations, demography and population, the family, religion, and education.

This course exposes the student to social problems in the United States and globally. Students will explore major social issues through a sociological lens. Topics include behavioral deviance, social inequality (race/ethnicity, gender, sexuality, class), global social problems, and sociological theories. Students will learn how these issues impact individuals and communities and gain insight into potential solutions through discussions and case studies.

ACC1001 is the first of a three-course sequence focusing on how stakeholders rely upon accounting information to assist them in their decision-making activities. ACC1001 introduces accounting as the "language of business" the tool used to communicate the effects of an organization's business activities on its income, financial position, and cash flows. The course provides an overview of the financial accounting system, including: the role of accounting in business; the format, content, and use of financial statements; the impact of transactions on the financial statements; the regulatory environment of accounting; and the accounting standard-setting process.

ACC1002 is the second of a three-course sequence focusing on how stakeholders rely upon accounting information to assist them in their decision-making activities. ACC1002 continues the study of the financial accounting system, including a study of the time value of money and the effects of various financing, investing, and operating activities on a firm's earnings, financial position, and cash flows. It also begins the study of managerial accounting systems as an invaluable source of information to support managers' decision-making activities and introduces a host of alternative cost concepts, including the concept of different costs for different purposes.

ACC1003 is the third of a three-course sequence focusing on how stakeholders rely upon accounting information to assist them in their decision-making activities. ACC1003 continues the study of the managerial accounting system, including a focused study of product costing using both traditional and activity-based approaches, the uses of cost-based information in decision making, the use of budgeting to accomplish organization objectives, traditional and contemporary approaches to performance management for all levels of responsibility centers, and capital budgeting.

Business Law I provides a foundation of the U.S. legal system and its interrelationship to business and ethics the legal and ethical considerations of business operations. Topics include the legal environment, operation of the legal system, completion of contracts, torts, constitutional law, criminal law, and intellectual property.

A basic exposure to business principles, functions, and practices that prepares students with the knowledge to pursue specific areas of study associated with business enterprise such as economics, marketing, finance, human resource management, information technology, operations, ethics, and entrepreneurship. Awareness of the significance of business in the free enterprise system is developed through topical research, discussion, and writing projects.

This course is designed to prepare students to organize and compose effective business correspondence and operations. Focus will be on various types of business communication encountered in management functions, including creating documents, preparing presentations, managing meetings, providing leadership, and building teams. The course will address both internal and external organizational communications as well as professional career preparation.

This course exposes the student to a wide range of important issues in managerial and personal finance, including such topics as the role of finance in organizations, principles of financial analysis, forecasting and working capital management, and the basics of analysis and evaluation of investments such as stocks, mutual funds and bonds.

The latest major approaches and techniques of management are studied, including planning, systems management, new organizational concepts, computer influence, controlling, and quantitative measurement.

This is an introductory course in the primary activities and practices of domestic and global marketing. It provides an overview of the marketing environment, consumer behavior, market segmentation and target marketing, branding, the distribution of goods and services, the pricing system, promotional and communication activities, and new product development.

This course provides students with an integrated view of business processes/cycles, information processes, and accounting procedures. Topics may include how business and information processes impact business strategy, with internal controls embedded to mitigate different types of risk. Emphasis is placed on linkages between financial and managerial accounting techniques and business processes.

This course explores Generally Accepted Accounting Principles (GAAP) associated with preparing and reporting a corporation's balance sheet, income statement, and statement of cash flows. Topics may include the regulatory environment surrounding financial accounting, measurement and reporting of balance sheet assets, and fundamental revenue and expense recognition principles.

This course continues the exploration of Generally Accepted Accounting Principles (GAAP) associated with a preparing and reporting corporation's balance sheet, income statement, and statement of cash flows. Topics may include the measurement and reporting of balance sheet liabilities and equity, more advanced revenue and expense recognition situations, and accounting corrections and changes.

This course explores cost accumulation and budgeting systems applicable to manufacturing, service, and informational organizations. Students relate cost accounting information to management planning and decision-making activities. Topics may include job order, process, and activity-based costing systems.

This course explores the U.S. Internal Revenue Code applicable to individual income taxes. Topics may include taxable income, deductions, exemptions, property transactions, filings, and individual tax planning.

This course emphasizes fundamental assurance theories, concepts, and techniques associated with internal auditing. Topics may include the regulatory environment applicable to internal auditing, risk assessment, internal controls, evidential matter, audit reporting, and fraud.

This course is designed to evaluate issues related to ethical reasoning, integrity, objectivity, independence, and other core values as defined by the American Institute of Certified Public Accountants (AICPA).

This course continues the exploration of Generally Accepted Accounting Principles (GAAP) and International Financial Reporting Standards (IFRS) associated with complex financial transactions that are fundamental to modern corporations. Topics may include asset and/or utility acquisition through leases, accounting for employee pensions and post-retirement benefits, accounting for federal income taxes, and financial instruments. Students may also prepare more sophisticated financial statements to report the effect of complex financial transactions. Emphasis is placed on current professional research in financial accounting and reporting and analyzing and solving problems within the accounting profession.

This course explores accounting principles applicable to governmental (state and local), health care, educational, and other not-for-profit organizations. Topics may include the regulatory environment (which includes standard setting bodies such as the Governmental Accounting Standards Board [GASB]), fund accounting, reporting requirements, financial management, and budgets. Emphasis is placed on current professional research in governmental and not-for-profit accounting and analyzing and solving problems within the accounting profession.

This course explores Generally Accepted Accounting Principles (GAAP) associated with a corporation's merger, acquisition, and foreign transactions and operations. Topics may include partnership transactions, International Financial Reporting Standards (IFRS), and advanced tools and techniques for governmental and not-for-profit entities.

This course explores assurance concepts associated with external auditing. Topics include the regulatory environment applicable to external auditing, generally accepted auditing standards (GAAS), audit reporting, professional conduct and ethics, audit responsibilities and objectives, audit evidence, audit planning and analytical procedures, and information systems auditing. Emphasis is placed on current professional research in external auditing and assurance and analyzing and solving problems within the accounting profession.

This course explores the U.S. Internal Revenue Code applicable to corporate income taxes. Topics include taxable income, expenses, equity transactions, filings, and corporate tax planning. Emphasis is placed on current professional research in corporate taxation and analyzing and solving problems within the accounting profession.

This course continues the exploration of accounting information systems by examining the impact industry models and paradigms have on accounting information systems. Industries may include healthcare, financial services, information technology and software, manufacturing, and hospitality services.

This course explores the potential consulting models, policies, and procedures associated with other professional accounting services. Topics may include client marketing, engagement management, consulting categories, scope of services, risk mitigation, and customer service.

This course explores reporting as specified by the Securities and Exchange Commission (SEC) under a variety of business and corporate circumstances. Topics may include the regulatory environment applicable to corporate entities (which includes reporting requirements under Sarbanes-Oxley), accounting restatements, forecasts, and projections.

This course explores the knowledge, skills, abilities, and professional experience needed to become a successful corporate controller of a U.S. business organization. Topics may include strategic alignment of operating and financial systems, systems implementation, corporate reporting, budgetary control, and risk analysis.

This course continues the exploration of cost management techniques and approaches used in manufacturing, service, and information organizations. Topics may include performance measurement and reporting systems, total quality management (TQM), cost allocations, decision support for managerial decision making, theory of constraints, and economic valued added. Emphasis is placed on current professional research in cost management and analyzing and solving problems within the accounting profession.

This course explores the historical and current fraud environment faced by business organizations. Topics include fraud investigation, loss exposure, fraud risks, and control policies.

This course explores the U.S. Internal Revenue Code applicable to estates, trusts, gifts, partnerships, and other corporate entities. Topics include advanced tax planning, tax research, and tax implications of management decisions.

This comprehensive overview course integrates graduate accounting and taxation concepts and skills acquired from previous courses. The course prepares students to take the uniform Certified Public Accountant (CPA) Examination for Certification in Accountancy. This course will review the Financial Accounting and Reporting, Auditing and Attestation, Regulation, and Business Environment and Concepts sections of the CPA Exam. The simulation question requirements of the CPA Exam will also be reviewed.

This course is designed to present ethical principles and decision-making models for people in organizations. Making ethical choices in a variety of personal and organizational situations is covered.

This course will help students to develop leadership skills through improved communication. Focus will be on those types of communication encountered in management functions: creating documents, presentations, leadership, managing meetings, building teams, internal and external organizational communication and professional career preparation.

The course presents a comprehensive study of advanced legal topics in commercial transactions for students interested in pursuing careers in accounting or other professions, which require detailed understanding of business law concepts. Topics covered include types of business organizations, securities regulations, sales, negotiable instruments, secured transactions, bankruptcy, insurance, accountants' liability and employment law.

This course is designed to provide students with a sound conceptual understanding of the role that quantitative analysis plays in the decision-making process. It emphasizes the application of a variety of techniques to the solution of business and economic problems to help students become effective users and evaluators of quantitative and qualitative information in making decisions.

In this course, students act as managers of a firm operating in a simulated industry. They are responsible for developing a strategic plan, creating execution plans, monitoring results and modifying execution plans to achieve success in competition with others in the simulated industry.

An introductory course in the financial management of non-financial corporations, this course focuses on the role of interest rates and capital markets in the economy. A variety of topics are addressed, including the structure and analysis of financial statements, time value of money circulations, and the valuation of income-producing physical assets.

This course advances the concepts learned in the Principles of Management course. In addition, behavioral concepts are applied to motivation, leadership, work groups, and communication.

This course focuses on the production and operations component of business. Topics include operations strategy, forecasting of demand, design of goods and services, process, capacity and location planning, scheduling of jobs and projects, and job design. Students will learn to use basic decision tools to analyze and make decisions in these topic areas.

This course examines the art and science of leadership in complex organizations. The roles of leaders and managers at different levels of the organizational structure are analyzed. Students are given opportunities to investigate personal characteristics of effective leaders. Through experiential activities, students discover the implications of collaborative management and effective leadership on the organization's performance and gain insights into their own leadership styles.

Students study the basis for transacting business among countries, the mechanics of international trade and foreign exchange transactions, the characteristics of international management, and the different perspectives on organizational behavior, human resource management, management styles and business ethics practiced in different cultural settings. Business in the international environment is interpreted from a strategic management and marketing perspective that yields practical guidance concerning the management of firms and social responsibility.

This capstone course is intended to integrate subject matter from more specialized business courses and related areas of study to help students develop conceptual skills needed in management. Major topics include the development of organizational strategy, decision making within a strategic framework, the planning process, formulation of objectives and policies, and the management of change. Use of the case method will draw significantly on students' prior management study and experience. Students will review business concepts for all areas of the business curriculum and demonstrate proficiency in the common professional components required of effective business managers and leaders through a standardized business test.

The course provides an introduction to applications of business modeling such as entity-relationship diagrams and dataflow diagrams. This course emphasizes application of management information system tools to support modeling.