Take the following courses:

EB-131  Financial Accounting

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

3 CreditsS

EB-222  Principles of Macroeconomics

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 

EB-232  Intermediate Accounting I

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. 

EB-236  Managerial Accounting

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. 


Take one of the following courses:

EB-334  Advanced Accounting

Focuses on accounting theory and problems regarding such specialized topics as: partnerships, consolidated financial statements, governmental accounting, multi-national enterprises and corporate bankruptcy. 

3 CreditsSPrerequisite: EB233. 

EB-335  Auditing

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. 

EB-336  Federal Taxation: Individuals

Examines the federal income tax structure and its relationship to individuals and sole proprietorships. Emphasis is placed on the preparation of the individual income tax return. 

3 CreditsSPrerequisite: EB131. 

EB-337  Cost Accounting

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. 

Secondary Emphasis Credit Total = 18

Six credits must be at the 300/400-level.  Any course exception must be approved by the advisor and/or department chair.

The secondary emphasis is for use by students with POEs in other departments. We do not allow a student with a POE in ABE to use one of our own secondary emphases, e.g. Accounting w/secondary emphasis in Finance.

The secondary emphasis is shown on the POE forms using the words "w/secondary emphasis in" (e.g., Communications w/secondary emphasis in Marketing). We suggest that using "and" to connect two disciplines - e.g., Communications and Marketing - implies that the student is a "dual major" and has completed the designated POE in Marketing and sufficient work in the other discipline that a faculty member of that department would approve the POE.

Note that prerequisites for 300/400 courses will NOT automatically be waived.