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ACCOUNTING
ACCT
2401. Principles of Financial
Accounting.
4:3:2
A study of the fundamentals of financial accounting, including double-entry accounting and the accounting cycle. Other topics include cash, receivables, inventories, plant assets, liabilities, corporations, investments, funds, analysis and interpretation of financial information, and related ethical responsibilities. Prerequisite: THEA reading and math requirements met. Sophomore standing recommended.
ACCT 2402. Principles of
Managerial Accounting.
4:3:2
A
study of the fundamentals of managerial accounting including manufacturing costs
systems, cost behavior, and cost-volume-profit analysis. Other topics include
profit reporting, budgeting, variances, differential analysis, cost allocation,
JIT, and related ethical responsibilities. Prerequisite: Accounting 2401.
BUSINESS
BUSI 1301. Business
Principles.
3:3:0
Introduction to the role of
business in modern society. Includes overview of business operations, analysis
of the specialized fields within the business organization, and development of a
business vocabulary. Topics include
economic systems, social and ethical environment, global business concepts,
competitive environment, forms of business ownership, organizational management
and structure, human-resources management, labor legislation, and marketing
concepts. Prerequisite:
THEA reading requirement met.
BUSI 2301. Business
Law.
3:3:0
Introduction to the legal
environment of the business world. Topics
include laws relating to contracts, bailment, commercial paper, agency and
employment, business organizations, risk-bearing devices, sales, and property.
Prerequisite: THEA reading and writing requirements met.
BUSI
2302. Legal and Social
Environment of Business.
3:3:0
Role
of law and government regulations in business and society. Includes legal
reasoning, sources of law, social policy and legal institutions, and laws
relating to antitrust protection, security regulations, consumer protection,
environmental protection, worker health and safety, and employment
discrimination. Prerequisite: Government 2301. [Offered spring semester.]
BUSI 2304.
Business Correspondence.
3:3:0
Study
of objectives and forms of written communication in business by using a
problem-solving approach to writing. Covers
composing all types of business letters and correspondence including résumés
and letters of application, planning reports, collecting and analyzing data for
reports, and using graphic communications in reports.
Prerequisites: THEA reading and writing requirements met and POFT 1301 or
ENGL 1301.
BUSINESS MANAGEMENT
BMGT 2347. Critical
Thinking & Problem Solving.
3:3:0
Interpreting and evaluating data toward effective problem solving
and recommending corrective action is the focal point of this course. Students will be exposed to a structured approach to critical
thinking and problem solving in a team environment. Prerequisite:
None.
ECONOMICS
ECON 2301. Principles of
Economics. (Macroeconomics) (Core E) 3:3:0
Analysis
of basic economic concepts and principles dealing with the processes and factors
of production, exchange, distribution, and consumption; national income
accounting and employment theory; cyclical fluctuations; and money, credit, and
banking. Prerequisites: THEA Reading and Writing requirements met.
ECON 2302.
Principles of Economics. (Microeconomics) (Core E) 3:3:0
Includes
the topics of pricing, costs of production, market structure, government
regulation of business, public finance, taxation, labor, foreign trade, and
alternative economic systems. Intended
to enable students to consider intelligently some of the most important
present-day economic problems. Prerequisites: THEA Reading and Writing
requirements met.
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