Bachelor of Science in Accounting with an Associate of Arts with a concentration in Business Fundamentals

3 Credits

This course introduces students to the foundations of communication in a business setting. After completion of this course, students will be able to identify the types and purposes of various business documents; create messages using appropriate channels for delivery based on context, audience and purpose; understand the effect of technology, such as social media, on business communication; and identify ethical, cross-cultural, and multinational issues in business communication.

3 Credits

This course provides an overview of Business Information Systems. Students learn to apply Microsoft® Office tools including word processing, spreadsheet, and presentation software to accomplish business objectives. Other topics include uses of application software and the Internet for effective problem solving, exploration of relevant technologies for collaboration, and how information is used and shared to accomplish business goals.

3 Credits

This course prepares students to understand the influence that behavior has on leading and managing organizations. After completion of this course, students will be able to describe the role of a manager within an organization, summarize key concepts and terminology related to organizational behavior, explain the influence of leadership styles on individual performance, examine the roles and interaction of group and team members, describe the relationship between job fit, job satisfaction, and job performance, and the relationship between the human resource function and organizational development.

3 Credits

This course provides students with an overview of inclusive leadership practices used to effectively manage and motivate employees, with a focus on cultural awareness, workplace diversity, intercultural communication strategies, change management, employee development and empowerment, and performance improvement.

3 Credits

This course is an introduction to financial accounting with an emphasis on using financial data for decision making. The focus will be on the application of basic accounting concepts and principles in enterprise and small business transactions. Students will learn how to identify, measure and report economic events of an enterprise.

3 Credits

This course takes an in-depth look at the key areas of the balance sheet mostly reviewed by management for decision making. Students will apply analytical methods used by management to assess the financial statements, and discuss management challenges and possible solutions for improvements. Areas of focus include receivables, plant assets, bonds, stocks, dividends and the statement of cash flows.

3 Credits

In this course, students will examine primary business functions, economic systems, operational processes, and decision-making principles used to effectively manage business operations.

3 Credits

This course provides students with an overview of the legal, ethical, and related statutory and regulatory environment in which businesses, organizations, and individuals within them function. After completion of this course, students will be able to understand the general structure of the court systems in the United States, describe the alternative means of resolving disputes and their respective advantages and disadvantages, evaluate the frameworks for regulatory compliance and corporate social responsibility, examine the principle areas of business law, and understand intellectual property rights.

3 Credits

This course provides students with the basic theories, concepts, terminology, and uses of microeconomics. Students learn practical applications for microeconomics in their personal and professional lives through assimilation of fundamental concepts and analysis of actual economic events.

3 Credits

This course provides students with the basic theories, concepts, terminology, and uses of macroeconomics. Students learn practical applications for macroeconomics in their personal and professional lives through assimilation of fundamental concepts and analysis of actual economic events.

3 Credits

This course provides an overview of applied business research, statistical tools, and data analytics used to support strategic decision making. Students will examine methods used to frame business problems, conduct research, collect and evaluate data for validity and reliability, determine patterns and trends in performance, and effectively present conclusions.

3 Credits

This course introduces the student to the essential elements of finance for business. Emphasis is placed on financial management, financial markets, and the tools, techniques, and methodologies used in making financial decisions. Topics include: financial statement analysis, time value of money, financial markets and institutions, risk and return, financial planning, and international finance.

3 Credits

This course involves an analysis of the role of marketing within the organization. Other topics include analyzing consumer behavior, identifying marketing variables, creating marketing strategies, and describing challenges of international marketing issues.

3 Credits

The integrated business topics course examines strategic business management while integrating topics from previously completed business foundation coursework. By using real world examples, the students will demonstrate a comprehensive understanding of the undergraduate business curricula with a significant emphasis placed on the application of the student's previous coursework.

3 Credits

This course introduces accounting students to the use of accounting systems using QuickBooks. Topics include QuickBooks basics, setting up a company, and the management of financial information.

3 Credits

This course provides an introduction to managerial accounting and covers various fundamental concepts relating to the accounting environment. Topics include cost concepts and allocation, short-term and long-term financial assets, current and long-term liabilities, contributed capital, stockholder equity, and the analysis of financial statements.

3 Credits

This course introduces cost terminology and flows, standard cost systems, relevant costing, budgeting, inventory control, capital asset selection, responsibility accounting, and performance measurement.

3 Credits

This course examines the conceptual framework of accounting, cash vs. accrual accounting, the income statement and balance sheet, time value of money, cash, receivables, and inventory.

3 Credits

This course examines accounting for property, plant and equipment, intangible assets, current liabilities and contingencies, long-term liabilities, contributed capital and retained earnings.

3 Credits

This course examines dilutive securities and earnings per share, investments, revenue recognition, accounting for income taxes, leases, changes and errors, and the statement of cash flows.

3 Credits

This course is a basic introduction to federal corporate taxation. The purpose is to familiarize the student with fundamental tax issues and provide the student with a general understanding of the history, laws, and policies of federal taxation.

3 Credits

This course is a basic introduction to federal individual and estate taxation. The purpose is to familiarize the student with fundamental tax issues and provide the student with a general understanding of the history, laws, and policies of federal taxation.

3 Credits

This course covers fund accounting, budget and control issues, revenue and expense recognition, and issues of reporting for both government and non-profit entities.

3 Credits

This course is the first in a two-part series that deals with auditing a company's financial reports, internal controls, and Electronic Data Processing (EDP) systems. Topics include auditing standards, evidence, audit planning and documentation, materiality and risk, internal control, statistical tools, and the overall audit plan and program.

3 Credits

This course is the second in a two-part series that deals with auditing a company's financial reports, internal controls, and Electronic Data Processing (EDP) systems. Topics include the personnel and payroll system, inventory, capital acquisition cycle, selected balance sheet and income statement accounts, audit reports, assurances and other services, professional ethics, and legal responsibilities.

3 Credits

This course in accounting research provides students with an in-depth examination of the Generally Accepted Accounting Principles (GAAP) and acceptable alternative reporting practices. Through comprehensive case studies, students will develop the research application skills necessary to analyze and make decisions regarding accounting reporting dilemmas in for-profit and not-for-profit companies.