An examination of accounting from a generalist's perspective designed to provide the non-business major an understanding of how accounting procedures and principles affect operating, investing, and financing decisions. This course focuses on accounting concepts and principles, accounts and financial statements, and evaluating business operations. Topics include current assets, long-lived assets, liabilities, and owner's equity. This course will not fulfill degree requirements for management division programs.
The first of a two-course introductory financial accounting sequence that examines financial accounting from the viewpoint of preparers and users of financial statements. This course focuses on a basic introduction to Generally Accepted Accounting Principles along with the principles and concepts of recording, processing, and reporting accounting information. Topics include the accounting cycle, including financial statement preparation; merchandising operations, including inventory systems and cost flow assumptions; special journals; internal control systems; cash and bank reconciliations; and receivables and uncollectible accounts.
The second of a two-course introductory financial accounting sequence that examines financial accounting from the viewpoint of preparers and users of financial statements. This course focuses on a continuation of basic Generally Accepted Accounting Principles along with the principles and concepts of recording, processing, reporting, using, and analyzing accounting information. Topics include long-lived assets, current and long-term liabilities, partnership and corporate equity transactions, the statement of cash flows, and ratio analysis.
An examination of the internal uses of accounting information, this course focuses on the relationship between accounting data and management's information needs in support of planning, controlling, motivating, and decision making. Topics include costing systems and behaviors; product costs, period costs, and overhead application methods; cost-volume-profit analysis; budgeting; standards and variance analysis; and managerial decision making.
A hands-on experience of the integration of technology into the accounting field. This course enables students to work through a complete accounting cycle using a commercial accounting software package. Topics include the preparation of accounting information and its subsequent uses, as well as the instruction of advanced skills needed to use spreadsheet software to prepare schedules commonly found in an accounting environment.
This introductory taxation course examines the basic income tax provisions of the federal Internal Revenue Code, with a particular focus on those provisions that affect the tax liabilities of individual taxpayers. This course focuses on some of the basic forms that must be submitted by taxpayers, recognition of present real world tax issues, planning strategies to ensure compliance with applicable law and regulations while minimizing the taxpayers' exposure to liability, and the evaluation of the practical and ethical issues that may be encountered in implementing tax strategies.
This course examines the basic income tax provisions of the federal Internal Revenue Code, with a particular focus on those provisions applicable to partnerships, corporations, and other entities. This course focuses on choice of entity issues, tax accounting and procedural issues, planning strategies, and the evaluation of the practical and ethical issues that may be encountered in implementing tax strategies.
The first of a two-course in-depth financial accounting sequence that examines the foundations of accounting theory and practice from the viewpoint of preparers and users of financial statements. This course focuses on a detailed examination and application of Generally Accepted Accounting Principles as they relate to the asset side of the balance sheet. Topics include the more complex details and attributes of accounting conceptual framework, financial statements and required disclosures, time value of money, cash, revenue recognition, receivables, inventory, and long-lived assets.
The second of a two-course in-depth financial accounting sequence that examines the foundations of accounting theory and practice from the viewpoint of preparers and users of financial statements. This course focuses on a continuation of the detailed examination and application of Generally Accepted Accounting Principles as they relate to the liability and equity side of the balance sheet, along with the impact on the other financial statements. Topics include long-term debt, share-based compensation, earnings per share, leases, prior period adjustments, accounting changes, and the statement of cash flows.
Continuing to examine the internal uses of accounting information, this course focuses on the managerial roles of planning, controlling, motivating, and decision making. Topics include a detailed examination and application of internal costing systems, the master budget and responsibility accounting, inventory cost and capacity analysis, customer profitability analysis, allocation of common cost, and the costs of quality and time as components of the balanced scorecard.
A continued examination of Generally Accepted Accounting Principles, this course focuses on complex and specialized accounting topics along with the procedures required for professional accounting certification. Topics include business combinations, governmental, not-for-profit organizations, foreign currency transactions and advanced specialized accounting issued relating to investments, plant assets, and cash flows.
Providing a thorough knowledge of auditing, this course focuses on the application of auditing principles, the attest function, and Generally Accepted Auditing Standards (GAAS). Topics include auditing and assurance services, professional standards, engagement planning, management fraud and audit risk, internal control evaluation, employee fraud, and reports on audited financial statements.
A customized study of selected topics in the field of accounting. Students will be guided by a department faculty member to acquaint them with current issues in the profession.
A field experience in an accounting position, supervised by field instructor as well as college faculty. The internship is designed to increase understanding of accounting and the accounting-related issues and perspectives as they relate to the business and social environment.
This course addresses the accountant's ethical and professional responsibilities when dealing with clients, perspective clients, field work, fellow employees, and within society itself. The student will be presented with numerous situations or case studies where an individual's ethical standards are challenged. Also addressed in the course is how a business's work environment can affect the ethical decision making of its employees.
This course examines the risk and control issues specific to the use of information systems in an organization and how these issues affect presentations on the financial statements. Students will analyze and evaluate accounting information systems that support business processes as well as management control and decision-making. Students will learn to determine and document user requirements, communicate results, and support decision-making. Also, students will develop the ability to identify key issues, analyze information, and formulate appropriate and feasible recommendations in regard to accounting information systems.
This course introduces the student to writings from books and journals that will impact the manner in which students perceive their careers, supervisors, and subordinates. While many of the readings are authored by people from the business world, writings from other fields relevant to the course topics may be used.
This course highlights controls that prevent fraud and abuse, explores the most common asset theft fraud schemes and teaches the skills needed to determine if inappropriate actions have occurred. It explores the prevailing theories of criminal behavior related to white collar crime, as well as the basics of the regulatory, criminal justice and civil justice systems, relevant federal and state statutes and regulations related to fraud. It also covers fraud prevention and investigation tools related to asset misappropriation.
This course focuses on detailed financial analysis of various corporate reports to determine if unusual trends appear. Bank fraud, money laundering and bankruptcy proceedings will be studied. Students will study the provisions of the Sarbanes-Oxley Act and distinguish the procedures of fraud investigation from the regular auditing process. This course would be intended to provide students with extended practical guidance and enhance an auditor's abilities to recognize, prevent, and detect financial frauds in organizations. Through case studies, this course will increase students' knowledge about fraud and help students develop the skills to conduct fraud investigations.
Wealth management is an investment advisory discipline that incorporates financial planning, investment portfolio management and a number of aggregated financial services. Wealthy individuals, small business owners, and families who desire the assistance of a credentialed financial advisory specialist call upon wealth managers to coordinate retail banking, estate planning, legal resources, tax professionals and investment management. This course introduces the student these areas of asset management by identifying various strategies and practices that best fit the aforementioned groups who need the skills of a professional financial manager.
This course will cover aspects of accounting that are unique to governmental and not-for-profit organizations. Financial reporting for state and local governments will be covered along with accounting for non-profit entities conducting business-type activities. In addition, regulatory, taxation and performance issues will be discussed. Reference is made to pronouncements of the AICPA, FASB, GASB and other authoritative sources.
This course will build upon the principles discussed in Wealth Management. Major topics and areas to be covered include cost of capital, capital budgeting, cash flow estimation, corporate valuation, capital structure, lease financing, hybrid financing, bankruptcy and working capital management.
This course will enlighten the student about current tax topics being discussed in Congress or in the court system. An additional focus will be tax planning and compliance.
This course examines major international dimensions of financial accounting. Discussion will ensue in regard to national and cultural influences on accounting and on the accounting profession. This course investigates financial regulation and varying financial reporting standards in selected foreign countries. It also introduces students to managerial accounting issues raised by international businesses. Analysis and use of the International Accounting Standards are the focus. This course will enable students to acquire skills and perspectives for dealing with international accounting and business issues.
This course requires the masters students to apply their knowledge to a field work assignment assisting a business or businesses in solving accounting problems that the company is experiencing. Students will identify the organizations for their project and have them approved by the instructor. Their efforts will culminate in a written report and class presentation outlining the issues identified and the steps taken to solve each problem.
An introduction to the field of administration and management, focusing specifically on the area of business administration. The functional areas of business such as marketing, finance, personnel and production will be reviewed together with subjects such as economics, accounting and computers. This course is for non-business majors only.
An introductory economics course focusing on the field of macroeconomics, including government spending, money, inflation, unemployment and taxes. Also included are brief sections on microeconomic and economic systems.
An introductory economics course focusing on the field of microeconomics. Price, cost and production theory are covered in relation to competitive, monopolistic and oligopolistic industry structure. The field of labor economics is treated in some detail. Some advanced macroeconomics topics are also covered.
An introduction to the three major schools of management thought: the classical, the behavioral and the management science schools. The major emphasis is on the fundamentals of each school of thought and also on the integrative approach to management, drawing on the systems and contingency approaches.
A comprehensive study of advertising, detailing its relationship to marketing practice. Topics such as advertising preparation, media evaluation, market research, pricing and retailing problems are included. The role of public relations in an organizational communication program is also explained. Cross-listed with MRKT2007
This coure is an introduction to law and legal procedure. Contracts, their nature and requisites formation, operations, interpretation, discharge and remedies are discussed.
Study of sales: Article 2 of the Uniform Commercial Code, transfer of title, warranties, rights and remedies of buyer and seller; Commercial paper; Article 3 of the Uniform Commercial Code and Article 4 of the Uniform Commercial Code: Bank Deposits.
This course provides an in-depth examination of organizational behavior from a macro-perspective. This course includes a review of the research on organizational structure, technology and the environment, as well as their relationship and the implications for effective organizational design. Also included in the course are discussions of organizational goals and effectiveness, organizational culture, organizational conflict and politics, and alternative organizational structure in the U.S. and abroad.
A basic study of marketing systems in the American economy. This course includes, identifying the activities involved in the flow of goods among manufacturers, brokers, wholesalers, retailers and consumers. The nature of demand, buyer behavior, costs and pricing, sales strategies, promotions and techniques are presented. Cross-listed with MRKT2021
A study of the basics of human resources management including planning, recruitment selection, motivation and performance appraisal. Also treated are salary benefits systems and an introduction to EEOC and OSHA law.
This course will focus on the entrepreneurial process-from ideation to the implementation of a new business venture. Will concentrate on the behavioral aspects of entrepreneurs, the identification and assessment of opportunities and the marshalling of resources and skills necessary to implement the identified opportunity.
An overview of the major theories of international political economy. Topics include the increasingly important role of global factors in the American economy, the international financial environment, international trade relations and economic development. Cross-listed with INST3003
This policy-oriented course provides discussion and analysis of current issues and problems of an environmental nature confronting private corporate enterprise. Major areas analyzed are comparative economic systems, the political process, corporate social responsibility, the legal environment, human value systems and the person in management.
This course studies the concepts of Unincorporated Business Association and Corporations. It also provides an overview of the issues relating to the Regulation of Business.
This course presents a comprehensive introduction to Project Management. The task of managing projects and the challenges facing project workers are examined in the context of new realities, requirements, opportunities and problems developing in the business environment. In addition to the traditional concerns of project management involving time, budget and specifications management, quality management, contract/procurement management and communication management as they affect the management of projects in the modern work place.
This course is designed to provide students in the professional areas with training in preparing and giving professional presentations. Students will develop skills in audience/client assessment, research, presentation design and development, using presentation tools and presentation evaluation.
Case Studies Using Advanced Excel is designed to provide students with advanced Excel applications requiring analytical skills. This course will require application within a variety of both profit and non-profit situations and will focus on problem solving and critical thinking with Excel. Excel skills incorporated into case studies will include, but are not limited to: Pivot tables and charts, VLOOKUP, IF,AND,OR formulas, Text-to-Columns, Concatenate function and financial functions such as NPV, IRR, PV and FV. Cross-listed with ISTC3025)
This course will provide a comprehensive, current and concise introduction to sports & entertainment management principles and practices. Functional overviews of industry skills are presented and exposure to organizational practices, law and governance, facilities and venues, marketing, ethical applications, broadcasting, sales, event management, agency, advertising, sponsorship, international entertainment will be addressed. Cross-listed with MRKT4019
Study is given to the basic operations, functions and procedures. An analytical approach is utilized with emphasis on problem solving. Modern management science techniques such as linear programming, PERT and inventory control models are presented.
This course is intended to provide the graduating administration and management student with a forum for exploring and comparing different theoretical approaches to the organizational aspects of modern institutions, both public and private. The participant would have the opportunity to acquire an understanding of the different ways in which organization theory is approached by scholars in different disciplines, i.e., sociologists, political scientists and public and business administrators.
This course will provide an in-depth examination of selected topics and issues in the field of administration and management. Topics to be examined on a rotating basis to include: ethics in business, history of business, government regulation and business, theory and process of decision-making and current issues in human resource management.
An intensive culmination and synthesization of the study of administration and management consisting of readings, case study and class discussion. The primary emphasis is on the development of the skills of strategic analysis from the viewpoint of the general manager.
A survey of world art from prehistoric to late Gothic eras as well as an examination of the interaction of the social, political and economic forces that effected the production and appearance of such arts as painting, sculpture, architecture and the minor arts. Lectures, slides, discussion and field trips are utilized.
This course will provide a survey of world art from early Renaissance to the present day. Emphasis is on cause and effect in the various historical and technological developments of art. Lecture, discussion, slides, film strips and field trips are part of the course.
A survey of the history of graphic design from the invention of writing to the twentieth century. Emphasis will be given to the evolution of graphic communication and will include the origins of printing and typography. The impact of the industry on visual communication and the development of modern graphic design will also be presented.
The course attempts to make the student more aware of the medium as well as its place in the development of our culture. While the approach is historical, emphasis is placed upon development of the student's visual literacy. Additionally, important topics such as censorship and film propaganda are discussed. Cross-listed with GCDN3016
A survey of modern art from the 19th century to the present day. This course explores the revolutionary forms, methods and media invented by contemporary artists to continually defy our expectations of what art should be.