Course Descriptions

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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.