Accounting

This course develops an understanding of management principles in the areas of planning, organizing, staffing and control, including but not limited to the aspects of strategy, legal environment, operation/supply chain management.

3 CreditsS

Introduces fundamental principles and assumptions of accounting as they relate to transaction analysis and basic financial statements.

3 CreditsS

The broad focus of the course is to examine how individuals come together to form a successful organization. The course is broken into three major sections: people, organizations, and leadership. The course emphasizes student involvement and engages students in a variety of in-class exercises, case analysis role playing exercises, small group exercises, and an off-campus class experience or two. One or more off-campus experiences are required for the course. 

4 CreditsCW,S,WK-SIPrerequisite: Sophomore standing.

An introduction to the American legal system as it applies to the business community. Emphasis is on basic legal concepts in contracts, real and personal property, agency and employment, and transaction of business through partnerships and corporations. 

3 CreditsS 

Examines the areas in which by statute the legislative branch of government regulates business. Topics include anti-trust law, bankruptcy, consumer protection, securities laws and the uniform commercial code. 

3 CreditsSPrerequisite: Sophomore standing. 

This course covers basic descriptive and inferential statistics, normal curve and z-score computations, and addresses hypothesis testing using Chi-Square, T-Test, ANOVA, and linear regression modelling.

3 Credits QS,S

Macroeconomic conditions affect individuals and businesses in numerous ways: employment opportunities, the purchasing power of wages and salaries, the cost of borrowing money, sales, profits, and competitiveness against foreign businesses. This course develops the theories relevant to understanding the business cycle, inflation, unemployment, deflation, exchange rates and balance of payments problems. It also examines the options and tradeoffs governments face as they seek to provide a stable macroeconomic environment through monetary and fiscal policies. Case studies of the macroeconomic performance and policies of diverse countries provide a comparative orientation. 

3 CreditsSPrerequisites: Sophomore, Junior, or Senior standing 

The optimizing behavior of households and firms serves as the focal point in this study of market-based resource allocation. Supply and demand analysis, spending and saving decisions of households, production and employment decisions of firms, alternative market structures, and environmental economics are among the topics covered. 

3 CreditsSPrerequisite: Sophomore, Junior, or Senior standing. 

A comprehensive study and application of generally accepted accounting principles for asset valuation, income measurement, and financial statement presentation for business organizations. 

4 CreditsSPrerequisites: EB131. 

A continuation of the comprehensive study and application of generally accepted accounting principles for asset valuation, income measurement, and financial statement presentation for business organizations begun in Intermediate Accounting I. 

3 CreditsSPrerequisite: EB232. 

Emphasizes accounting concepts for the internal use of management in planning and control. Course focuses on spreadsheet applications to analyze management policies. 

3 CreditsS,QM,CWPrerequisite: EB131. 

This course is intended for undergraduates who desire to learn how the IRS code applies to corporations. 

3 CreditsSPrerequisites: Junior or Senior standing.

Governmental and Nonprofit Accounting is designed to provide an overview of fundamental concepts and practices used in accounting for activities of governmental and non-business organizations. After successfully completing the course, students will be familiar with recording financial transactions, preparing financial reports, budgeting, auditing, and analyzing the results for federal, state and local governments, colleges and universities, healthcare organizations and other nonprofits. 

3 CreditsSPrerequisite: EB 233 Intermediate Accounting II. 

An analysis of the use of cost accounting systems to accumulate and allocate manufacturing costs. In order to support inventory valuation and emphasis is on solving real business problems. 

3 CreditsSPrerequisite: EB236 and Junior or Senior standing. 

Emphasizes current auditing principles and the objectives of independent accounting firms. Particular attention is placed on auditing procedures and the ethical and legal responsibilities of the auditor. 

3 CreditsSPrerequisite: EB233. 

The study of how computer technology is used to gather, store, organize, retrieve, and transmit information within and between organizations. Topics include the organizational and technical foundations of information systems, the contemporary tools and techniques for building systems, and the management of information system resources. Emphasizes current computer platform applications and techniques used in business. 

3 CreditsSPrerequisites: EB201 (EB201 can be taken concurrently) and Junior or Senior standing. 

Analyzes consumer behavior leading to selection of product as well as pricing, promotion and distribution strategies. Research projects help students apply concepts to the complexities of decision making in marketing. 

3 CreditsSPrerequisite: EB201. 

The management of business assets and liabilities and the concurrent creation of sources and the use of funds. Special attention is given to financial statement analysis and decisions involving working capital management. 

3 CreditsSPrerequisite: EB131 and Junior or Senior standing. 

Examines the historically valid ethical approaches to problems, i.e., pragmatic, relativistic and absolute and the application of such methods to contemporary ethical dilemmas, e.g., abortion, terrorism, euthanasia, and capital punishment.

3 CreditsH,SW-ER

Asks the student to examine his/her personal values relative to those professional values of the business world. In particular, students will examine the claims of society, government, labor, management as they impact upon the individual who contemplates a career in the business world. Issues such as safety in the workplace, the right to privacy, and the obligations of the corporation to its employees, its customers, and to society itself will be covered. 

3 CreditsH,SW-ERPre-Req or Co-Req: FYC-101 or EN-110 or EN-109 

An introduction to calculus including differentiation and integration of elementary functions of a single variable, limits, tangents, rates of change, maxima and minima, area, volume, and other applications. Integrates the use of computer algebra systems, and graphical, algebraic and numerical thinking.

4 CreditsN, QM

This course introduces quantitative techniques for solving business problems and works to establish a link between data analysis and business decision- making. The course presents algebra, graphical methods, applied calculus, and descriptive statistics as tools to aid business decision makers. 

3 CreditsQM,SPrerequisites: High school algebra or pre-calculus. 

A capstone course for POE in Business. Through the use of readings, case studies and simulations, students in the course will formulate corporate strategy and implement it in a competitive environment. How firms may gain and sustain competitive advantage with the formulated strategy will be examined. In addition, students will also be trained to craft business reports on corporate strategies. The evaluation of performance will mainly depend on the content and the quality of the business reports.

3 CreditsS