Accounting - ACCT

2113 - Financial Accounting - 3 credit hours
Introduction to the concepts and principles involved in the preparation of financial statements.  Topics covered include: the accounting cycle, the balance sheet, income statement, assets, liabilities, and stockholder equity. The emphasis is on external reporting requirements. Prerequisite: MATH 1013 or MATH 1113.

2123 - Managerial Accounting - 3 credit hours
Introduction to the concepts and principles involved in the preparation of internal financial reports. Topics covered include: job order and process costing, budgeting, variance analysis, and financial statement analysis. Emphasis is on reporting for management controlling, decision-making, and planning purposes. Prerequisite: ACCT 2113.

3113 - Intermediate Accounting I - 3 credit hours
Introduction to intermediate concepts and principles involved in the preparation of GAAP-based financial statements. Topics covered include: cash, temporary investments, current assets, inventory, plant assets, and investments. Prerequisite: ACCT 2123 with a minimum grade of C+ or permission of the instructor.

3123 - Intermediate Accounting II - 3 credit hours
A continuation of ACCT 3113. Topics covered include: current and long-term liabilities, earnings per share, revenue recognition, income taxes, leases, pensions, and financial statement analysis. Prerequisite: ACCT 3113.

3303 - Cost Accounting - 3 credit hours
Examines topics related to the internal reporting of financial information to management. Topics covered include: costing systems, budgeting, variance analysis, variable costing, absorption costing, joint costs, cost allocation, and cost-volume-profit analysis. Prerequisite: ACCT 2123.

3453 - Taxation I - 3 credit hours
Focuses on the federal income taxation of the individual taxpayer. Emphasis is on income tax compliance with discussions of income tax planning for investment activities, property transactions, and ordinary income. Prerequisite: ACCT 2123.

3973 - Accounting Information Systems - 3 credit hours
Introduces management problems related to various computing functions and systems. The course is designed to provide students knowledge about the fundamentals underlying the design, implementation, control, evaluation, and strategic use of modern, computer-based information systems for business data processing, office automation, information reporting, and decision-making. The course will also incorporate the use of a computer based accounting system.

4353 - Auditing - 3 credit hours
Examines the attest function. Topics covered include professional responsibilities, audit planning, audit evidence, and reporting requirements. Emphasis is placed upon areas covered on the CPA examination. Prerequisites:  ACCT 3123 and senior standing.

4453 - Taxation II - 3 credit hours
Emphasizes compliance and planning concepts for the business entity, including the C-corporation, S-corporation, and partnerships. Essentials of tax research will also be covered. Prerequisite: ACCT 3453.

4553 - Advanced Accounting - 3 credit hours
Examination of advanced accounting concepts. Topics covered include: mergers and consolidations, partnerships, estates and trusts, and foreign currency transactions. Prerequisite: ACCT 3123.

4653 - Not-for-Profit Accounting - 3 credit hours
Introduction and examination of the concepts and principles involved in governmental and nonprofit accounting. Topics covered include: financial reporting, funds, encumbrances, expenditures, revenues, and budgets. Special emphasis is placed on the similarities and differences between corporate and not-for-profit accounting and reporting. Prerequisite: ACCT 3123.

Business - BUSI

2303 - Business Communication - 3 credit hours
Study of communication processes in business as related to managerial and professional communication. Emphasis on interpersonal and organizational concepts; goals, skills, and criteria; cultural aspects; electronically assisted communication; collaborative communication; planning, organizing, and developing business messages; message patterns; visual and oral media; research and reports; and the employment process. Prerequisite: ENGL 1023.

2503 - Business Mathematics - 3 credit hours
Introduces elementary finance and specific problems relative to business enterprises. Prerequisite:  MATH 1013 or MATH 1113, unless mathematics waiver requirements are met.

2713 - Business Law I - 3 credit hours
Studies the legal environment of business. Introduces the private and public aspects of business law. Topics include law and the judicial system, contracts, regulation and consumer protection, and commercial paper.

2903 - Introduction to Management - 3 credit hours
Introduces the discipline of Management. Integrates the basic processes of management: planning, organizing, motivating, and controlling. Case studies are used to solve realistic problems in managing a business. Prerequisite:  Sophomore standing.

2933 - Business Management - 3 credit hours
A study of the problems of establishing and operating a small business. Includes capital requirements, location, managing the business inventory, taxation, and services. Prerequisites: BUSI 2903 and ACCT 2113. Sophomore standing.

3503 - Business Computer Applications - 3 credit hours
Uses computer-based spreadsheets to create and analyze worksheets and graphs for accounting, finance, marketing, and human resource management. Prerequisite: CIS 1003.

3533 - Principles of Finance - 3 credit hours
Studies the basic principles, concepts, and analytical tools in finance.  Areas examined include: budgeting, present value concepts, sources, and uses of funds. Prerequisites: ACCT 2123 and BUSI 2903.

3553 - Financial Literacy - 3 credit hours
Addresses concepts of personal money management, determining financial resources, establishing financial goals and strategies, and budgeting through retirement.

3573 - Investments - 3 credit hours
Considers the nature of different types of securities and other investments from the investor's point of view. The bases for the structure of a portfolio are examined in theory and practice. Prerequisite: BUSI 3933.

3603 -   Employee and Labor Relations - 3 credit hours
Provides a comprehensive introduction to employment and labor regulations.  Consideration will be given to the rights and responsibilities of employers and employees throughout the employment relationship.  Topics to be discussed will include the common law and statutory foundations of employment law, the employment relationship, collective bargaining, and labor relations.

3613 - Acquiring Talent (Workforce Planning) - 3 credit hours
Focuses on workforce planning and talent management.  Topics include analysis of workforce needs and emerging trends, human resources issues in mergers and acquisitions, recruitment and staffing of human resources, and organizational entry and socialization.

3933 - Principles of Marketing - 3 credit hours
Studies the behavioral, functional, societal, and institutional foundations of marketing, as well as the marketing mix variables: product, price, promotion, and channels of distribution. Prerequisite: BUSI 2903.

3953 - Personnel Management - 3 credit hours
Deals with personnel functions within organizations. Topics include: recruitment, selection, appraisal and compensation, labor laws governing management and labor, and future prospects in the personnel field. Prerequisite: BUSI 2903.

3973 - Management Information Systems - 3 credit hours
Introduces management problems related to various computing functions and systems. Also listed as ACCT 3973. Prerequisite: Junior standing.

3993 - International Business Operations - 3 credit hours
Study of globalization, political, and cultural diversities; foreign investment; regional economic integration; the global monetary system; global capital market; the strategy and structure of international business; exporting; alternative approach to entering foreign markets; global manufacturing and material management; global marketing and research and development (R&D); global human resource management; accounting in international business; and financial management in international business. Prerequisites: BUSI 3933 and Junior standing.

4603 - Compensation and Benefits- 3 credit hours
Provides advanced study of the human resources function of compensation.  Topics include design and administration of the total compensation system, including subtropical areas of pay equity, job evaluation, wage and salary structures, variable pay programs, negotional of benefit plans, benefit administrational and legal compliance, and compensation and benefits regulations.

4613 - Developing Talent - 3 credit hours
Provides an in-depth study of the training and development function of human resources.  Topics include organizational entry, socialization and orientation, systematic development of training curriculum, delivery and evaluation of training programs, career and succession planning, outcome measurements of the human resources function, and human resources metrics.

4623 - Quantitative Techniques/Management Science - 3 credit hours
Provides a foundation in the areas of quantitative modeling utilized in the managerial decision-making process. Emphasis is placed on the development, application, and analysis of the following quantitative techniques: linear programming, transportation, forecasting, PERT/CPM, inventory, quality control, and decision theory.

4753 - Sales Management - 3 credit hours
Addresses selling functions of the business organization and the problem of sales administration. Topics include: recruitment and training of salespeople, paying salespeople, establishing territories; sales quotas, aids for salespeople, and overall control of the sales organization.  Prerequisite:  BUSI 3533.

4763 - Production Management - 3 credit hours
Surveys analytical methods of handling problems in manufacturing operations, including the general functions of management as applied to production. Prerequisites: MATH 1013 or MATH 1113, BUSI 2903 and ECON 3203.

4773 - Human Relations in Business - 3 credit hours
Studies individual and group behavior in organizations, the nature and crucial importance of communication, employee motivation, and development of the human aspects on organizations.  Prerequisite: Senior standing or instructor's permission.

4783 - Business Ethics and Values - 3 credit hours

Includes an analysis of the issues in the social responsibilities of business, ethics in promotion, distribution, processing, research, product development, honesty and fairness, accounting, finance, and production. Includes a study of federal legislation that created agencies to force business to act in socially responsible ways.  Prerequisites: Senior standing or instructor's permission.

  4793 - Business Policy - 3 credit hours
Establishes effective business policy within the framework of the problems and methods of business decision-making. Written and oral analyses are made of comprehensive cases cutting across the major functions within business organizations. Group and individual reports are required. Uses a computer simulation. This is the capstone course for the bachelor of arts degree business major and should be taken in the student's final semester. Note: A fee of approximately $25 is required for the ETS Majors Fields Test. Prerequisites: BUSI 3533, BUSI 3933, BUSI 4763 and senior standing.

Computer Information Systems - CIS

1003 - Computer Concepts and Applications - 3 credit hours
A survey of computing and technology-related issues, including hardware, software, operating systems, file management, networks, electronic communication, Internet research, technology in society, and online security, privacy, and ethics. Also provides a survey of and hands-on experience with word processing, spreadsheet, presentation, database, Web browser, and e-mail software. Recommended: Keyboarding skills or instructor's permission.

1013 - Computing Fundamentals - 3 credit hours
Explores the foundational aspects of computing and information technology.  Topics include the nature of digital computing, the human-computer interface, basic networking concepts, markup languages, the Internet and the Web, online research, methods of digital data representation, principles of computer operation, algorithmic thinking, social implications of information technology, spreadsheet basics, introductory database concepts, privacy and digital security, and fundamental programming principles. Co-requisites: CIS 1003 and MATH 1113 or instructor's permission.

2003 - Advanced Microcomputer Applications - 3 credit hours
Examines and provides hands-on experience with the advanced features of a productivity software suite. Applications include word processing, spreadsheets, presentations, and database management systems.  Topics include tables, form letters, merging, desktop publishing, financial functions, amortization schedules, data tables, creating, sorting, and querying a worksheet database, templates, Object Linking and Embedding, creating customized reports and forms, using visual elements in presentations, and the integration of applications.  Prerequisite: CIS 1003 or instructor's permission.

2014 - Microcomputer System Management - 4 credit hours
Teaches students the step-by-step processes and procedures for supporting personal computers. Topics include hardware/software interaction, basic electricity and power supplies, motherboard components, memory management, hard drive installation and support, supporting I/O devices, multimedia technology, operating system setup and customization, preventive maintenance and disaster recovery, and end-user assistance. Prerequisite: CIS 1013.

2053 - Web Design and Development - 3 credit hours
Introduces basic Web design and creation principles using Web authoring software, and examines Web development through the creation and maintenance of database-driven Web sites.  Prerequisite: CIS 1003 or instructor's permission. 

2064 - Networking - 4 credit hours
Presents computer networking fundamentals. Topics include network design considerations, networking media, communication hardware and software, transmission modes, protocols, network architectures, network operations, network administration and support, connectivity, data and system security, controls, local and wide area networks, network operating systems, network integrity and availability, maintenance, upgrading, and troubleshooting. Prerequisite: CIS 2014.

2073 - Database Applications - 3 credit hours
Advanced topics in the use of microcomputer database management system software, including advanced queries, SQL, complex forms, complex reports, custom user interfaces, VBA programming, error trapping, ActiveX controls, object models, and database security. Prerequisite: CIS 1003 or instructor's permission.

2713 - Introduction to Computational Science - 3 credit hours
Presents an introduction to the theory and application of computer programming. Basic control structures and object-oriented constructs are explored. Also listed as MATH 2713 and PHYS 2713. Prerequisite: MATH 1113. Course rotation: Spring.

3823 Visual Basic Programming - 3 credit hours
Visual Basic language will be used to provide experience in planning and creating interactive Windows applications with an emphasis on Graphical User Interface design skills.  Prerequisite: CIS 1003 or instructor's permission.

Economics - ECON

2023 - Survey of Economic Issues - 3 credit hours
A study of national and international economic issues such: market and command economic systems; agriculture subsidies; healthcare issues; green Gross Domestic Product and environmental pollution; Social Security; poverty; state of national economy; unemployment; inflation; budget deficit and national debt; the financial market; economics of higher education;  feminist economic issues; regional economic integration; protectionism versus free trade; world poverty; developing countries' international debt; and the role of international institutions such as WTO, IMF and the World Bank. Note: Students who have taken ECON 2043 or ECON 2033 may not take this course for credit. Prerequisite: Mathematics course meeting/exceeding General Education Requirements.

2033 - Microeconomics - 3 credit hours
A study of supply, demand, price, seller-market power, profit, consumer choice, specialization, efficiency, domestic and international trades, and distribution of income. The role of middlemen, speculators, and the government in economy. Current economic controversies are discussed. Prerequisites: Sophomore standing and MATH 1013 or MATH 1113, unless mathematics waiver requirements are met.

2043 - Macroeconomics - 3 credit hours
A study of inflation, unemployment, national income, booms and busts, government budget deficit, money, monetary and fiscal policies, specialization, efficiency, trade, currency exchange, and balance of payment with other nations. Prerequisites: Sophomore standing and MATH 1013 or MATH 1113, unless mathematics waiver requirements are met.

3103 - Money and Banking - 3 credit hours
Discusses the role of money in the economy; the commercial banking system; nonbank financial institutions; the financial market; portfolio choices; interest rates; the Federal Reserve system and its monetary policies; international finance; monetary theories; and rational expectations and its implications for public policy.

3203 - Statistics for Business and Economics - 3 credit hours
A review of descriptive statistics. Sampling and sampling distribution, estimation and confidence intervals, hypothesis testing, analysis of variance, regression analysis and correlation, non-parametric methods, and time series and business forecasting. Prerequisite: MATH 2203.