Accounting

Requirements & Courses

Accounting Major | See Fast Track to a CPA Requirements
  • Advanced Credit

    Advanced Credit in a second language may be earned by

    1. Scoring at the 4 level or higher on the Advanced Placement (AP) exam.
    2. Successfully completing the International Baccalaureate Program (IB) or the National Foreign Language Examination.
  • Minor Requirements

    Thirty credits which must include:

    1. Core: AMS-101, 102, and 301 and 16 credits from the following (no more than one course per department): ECN-111; ENG-260 or 261; HST-104, 105, 228; POL-101; and SOC-101.
    2. Advanced Electives: eight credits from the following (no more than one course per department): ART-250; ENG-361 or 366; HST-277, 323, 325, or 326; POL-231, 325 or 336; and SOC-241 or 380A; or other approved (with substantial American content) topics courses (e.g., African American literature or religion, Native-American literature, etc.) AMS independent study or practicum subject to approval of the AMS coordinator.
  • Anthropology courses, as designated by the three-letter prefix ANT, are offered through the Sociology and Anthropology Department.

  • Anthropology Major Requirements

    Thirty-six credits which must include:

    1. ANT-111, 212, 213, 214, and 498.
    2. Sixteen credits from ANT-180, 215, 216, 217, 280, 311, 312, 315, 380, 385, 386, 499 or 500; up to four pre-approved credits from other disciplines appropriate to the student’s sub-disciplinary interests. No more than four credits of approved ANT-180 may count towards the major.
    3. Cognate: SOC-101
    4. The comprehensive evaluation for the major is successful completion of ANT-498.
  • Anthropology Minor Requirements

    Twenty-four credits which must include:

    1. ANT-111 and 498.

    2. Four credits chosen from ANT-212, 213 or 214.

  • In total, only 4 credits from SOC and ANT may count toward the Distributive Requirements in the Social Sciences; practicum and independent study courses do not count.
  • Two degree options are offered by the Art and Design Department. The Bachelor of Fine Arts (B.F.A.) in Art and Design is a pre-professional program for students planning to earn an M.F.A. and/or who would like to work within a specific area of art. Students select one of the following areas of concentration: Ceramics, Drawing and Painting, Graphic Design, Photography, and Sculpture. The Bachelor of Arts (B.A.) in Art and Design is designed for students seeking a broad overview of various media within the Studio Arts, and is often combined with other majors such as Business, English or Psychology.

  • Bachelor of Fine Arts Degree Requirements

    Acceptance to the B.F.A. program requires the candidate to submit a portfolio to the Department for approval after completing 24 studio credits. This portfolio must be submitted by December of the Junior Year. The Department may elect to consider portfolios of students with an overall GPA below 3.0 or those submitted after this deadline.

    Thirty-two credits in ART which must include:

    1. Core: ART-101, 111, 112, 120, 150, 162, 213, 225 and 319
    2. Art History: 4 credits from 210, 211, 212, 215 or 218
    3. Concentration: thirty-four credits from one of the following:
      • Ceramics: ART-140, 240, 250, 340, 440 and 14 additional credits of pre-approved electives in the area of concentration
      • Drawing and Painting: ART-162, 261, 262, 361, 362, 461, 462 and 6 additional credits of pre-approved electives in the area of concentration
      • Graphic Design: ART-230, 331, 332, 333, 334, NMS-232, ART/NMS 385, and at least 6 credits from any of the following: ART-222, 224, 430, or other pre-approved electives from ART or NMS
      • Photography: ART-224, 324, 424, 425, NMS 232, ART/NMS 385, and at least 10 credits from the following: ART-222, 320, 460, NMS-204, 210, 220, 381 or other pre-approved electives from ART or NMS
      • Sculpture: ART-140, 240, 250, 350, 450, PHY-140, and 12 additional credits of pre-approved electives in the area of concentration
    4. Ten additional ART elective credits, at least 6 of which must be upper level.
    5. Capstone: ART-501, ART-502, a senior exhibition approved by the Department with a successful Advisory Board review.
    6. A 3.0 GPA in courses from ART and NMS (and PHY-140 if taken)
    7. To earn a Bachelor of Fine Arts degree in Art and Design students must complete a total of 156 credits.
  • Bachelor of Arts (Art Major) Degree Requirements

    Thirty-six credits which must include:

    1. Core: ART-101, 111, 112, 120, 150, 319
    2. Electives (8 cr): ART-140, 162, 210, 211, 212, 213, 215, 218, 222, 224, 228, 230, 250, 380, 385, or NMS-232
    3. Capstone: ART 501, ART-502, a senior exhibition approved by the Department with a successful Advisory Board review.

    Students pursuing the B.A. are strongly encouraged to pursue additional credits within an area of concentration to increase employment opportunities within the arts.

  • An emphasis in Animation, Graphic Novel and Comic Design are available within the B.A. and the B.F.A programs through our partnership with Duncan of Jordanstone College of Art and Design (DJCAD) at the University of Dundee in Scotland. In addition to the above coursework required for the major, students wishing to continue in Animation should take ART-162, 228, 253, and NMS-232 to prepare for their semester or year-long experience in Scotland during their Junior year.

  • Art Minor Requirements

    Twenty-four credits which must include:

    1. ART-101, 111, 112, 120, 150

    2. Four elective credits in Studio Art courses

  • Art History Minor Requirements

    Twenty-four credits which must include:

    1. ART-111 and 112

    2. Sixteen upper level credits in Art History from 210, 211, 212, 215, 218, 280 (which may be taken more than once for credit if different topics), or other pre-approved course. Students may substitute up to four upper level credits from other related disciplines with prior department approval.

  • Program Considerations for Art History Minor
    • Students who have had little or no studio experience are strongly encouraged to complete at least one studio course from the 100-200 level series.
    • Because graduate programs in Art History typically require proficiency in at least two foreign languages, students who are considering advanced studies in this discipline should plan to include at least four terms of foreign language coursework in their curriculum.
    • A Program of Emphasis (P.O.E.) in Art History or in Arts or Gallery Management is also available in consultation with the Art History faculty. Art History courses are supplemented with other appropriate courses in coordinate disciplines (Business, Anthropology, History, Religious Studies, etc.). Each P.O.E. is tailored to the student’s particular interests and goals.
    • Completion of a senior thesis is strongly encouraged if student is considering graduate school.
  • Transfer Credits in Studio Art

    Up to three studio art courses may be included in the major by transfer from an accredited institution. Transfer of upper level studio work will require Departmental review.

  • Four credits from ART, with the exception of practicum or independent study courses, count towards the Distributive Requirements in the Humanities.
  • Four credits from AST, with the exception of practicum or independent study courses, count towards the Distributive Requirements in the Natural Sciences — Physical Sciences.
  • Major Requirements

    Fifty-six credits which must include:

    1. Core: BIO-121 and 204; CHM-115, 223, 224, 230, and 331 or 332; MTH-121 and 122; PHY-112 and 113 or 121 and 122; BCM-321, 422 and 430.
    2. Eight elective credits, with labs, from the subject areas designated below:
      • Four credits of 300-level or above lab coursework in CHM or BCM.  CHM-320, 331,332, 411, or other-department-approved course.
      • Four credits of 300-level or above lab coursework in BIO or IPH. BIO-301, 307, 308, 319, 320, 330; IPH 401, or other department-approved course.
    3. If student completes BCM-499, then other department-approved courses may be used to satisfy the above elective requirements.(Ex: 4 credits of CHM-310, 311, 312, 313, or 314 plus one credit of BCM 499; BIO-333, 360, IPH-340 plus one credit of BCM-499.
    4. Successful completion of the departmental Senior Comprehensive Examination.
  • Program Considerations
    • Potential majors are advised to schedule MTH-121 and 122 and PHY-112 and 113 or 121  and 122 in the freshman and sophomore years so they may take CHM-331 or 332 in the junior year.
    • Take note that BCM-422 and 430 are offered in the winter term of alternating years.
    • This is an excellent major for pre-medical students, but additional electives are strongly advised.
    • Students bound for graduate school should make careful course selections to support their area of emphasis. Additional course work in biology, chemistry and mathematics is desirable. It is strongly-advised that participation in research begin at least in the Junior year.
    • Completion of an independent research project culminating in a senior thesis is encouraged.
    • Students who declare a Biochemistry major may not elect a second major in Chemistry.
  • Four credits from BCM, with the exception of practicum or independent study courses, may count toward the Distributive Requirements in the Natural Sciences — Life Sciences.
  • Major Requirements

    Thirty-six credits which must include:

    1. Core (20 cr): BIO-121, 221, 222, 223, 290, and 490.
    2. Electives (16 cr; Pre-approved spring term courses may be used to fulfill any of the four elective areas):
      1. Evolution and Genetics: 4 credits in either BIO- 204 or 360
      2. Ecology and Biodiversity: 4 credits from one of the following: BIO- 302, 306, 309, 319, 361, and 370.
      3. Form and Function: 4 credits from one of the following: BIO- 205, 206, 207 or 226, 305, and 387.
      4. Cell and Molecular Biology: 4 credits from one of the following: BIO- 125, 308, 325, 333, and 430.
    3. Completion of the MFT examination for biology.
  • Teaching Major

    Thirty-six credits which must include:

    1. Core (24 cr): BIO-121, 122, 123, 204, 290, 302, and 490.

    2. Twelve credits of upper level BIO electives.

    3. Completion of MFAT examination.

  • Program Considerations
    • Potential Biology majors should note that many career opportunities for biologists, including graduate and professional programs, require two terms each of Inorganic and Organic Chemistry, Physics and Mathematics. Therefore, Biology majors are encouraged to complete CHM-115, 223, 224 and 230; PHY-112 and 113 or PHY-121 and 122; and MTH-112 and 113, 116, or 121 and 122. Additional courses may be required for specific graduate/professional schools; majors should check prospective program websites for specific admission requirements.
    • Students are also encouraged to complete a primary research experience either through independent study or a summer internship at Alma College or another institution. For those students considering graduate school and/or a career in research, multiple experiences are highly recommended.
  • Minor Requirements

    Twenty-four credits which must include:

    1. BIO-121, 122, 123

    2. 12 credits of upper level BIO electives.

  • Teaching Minor Requirements

    Twenty-four credits which must include: BIO-121, 122, 123, 204, 290, 302, and 490.

  • Four credits from BIO, with the exception of practicum or independent study courses, count towards the Distributive Requirements in the Natural Sciences — Life Sciences.
  • Minor Requirements

    Twenty-four credits which must include:

    1. Core (12 credits): BIO 121, BCM 201, BCM 401, BCM 430;
    2. Electives (12 credits): Choose 12 credits from BIO 125, BCM 321, BCM 380, BCM 422, BIO 204, BIO 308, BIO 320, CHM 224, and either BIO 207 or IPH 227;
    3. Program Considerations: Note that some elective courses have additional prerequisites.
  • Program Considerations:
    • Note that some elective courses have additional prerequisites.
    • Students with AP Biology test scores of 5 may elect to receive four credits of BIO-121, thus fulfilling this requirement.
    • Students are invited to petition the Biotechnology Steering Committee in writing if they encounter new or distinctive course offerings that are relevant to the minor.
Courses
  • BUS
    121
    .
    Business Foundations
    4 credits
    General survey course that introduces the students to the various business disciplines. Students will briefly investigate the disciplines of accounting, finance, international business, law, management and marketing and how all of these disciplines are interrelated. The areas of business ethics and social responsibility will also be examined.
  • BUS
    150
    .
    Entrepreneurs in Action I
    1 credit
    Preparation to present strategic business cases and planning initiatives at regional and national competitions focused on entrepreneurship and the free enterprise system. Only four credits in total from BUS-150, 151 and BUS-350 will count toward the Business Administration major.
  • BUS
    151
    .
    Entrepreneurs in Action II
    1 credit
    Prerequisite: Permission
    Preparation to present strategic business cases and planning initiatives at regional and national competitions focused on entrepreneurship and the free enterprise system. Only four credits in total from BUS-150, 151 and BUS-350 will count toward the Business Administration major.
  • BUS
    221
    .
    Financial Accounting
    4 credits
    Prerequisite: BUS-121 or HCA-131 and sophomore standing, or permission
    General survey course that introduces the study and application of the basic concepts and methods used in developing and reporting financial information about an economic entity. Emphasis on developing the ability to interpret and apply accounting information to the decision-making process.
  • BUS
    225
    .
    Legal Environment of Business
    4 credits
    Introduces legal concepts and critical thinking that are applied in a business context. Includes the study of complex business problems with a legal and ethical focus. Students will build knowledge of the law and legal concepts to help navigate the everyday business world. Topics may include: the court system, litigation process, negligence and strict liability, employment law and discrimination, contracts, real and personal property law, torts, product liability, consumer law and criminal law impacting business.
  • BUS
    309
    .
    Managerial Finance
    4 credits
    Prerequisite: Four credits from BUS-222 or BUS-224(A-D or 224M); ECN 111, 112, 201 or 202; and four credits from MTH 113, 116, 118, 121, 341, PSY 220, or Permission
    An introductory course in finance designed for general business students with an emphasis on core financial principles. Students will acquire a working knowledge of how capital markets function, learn to analyze financial statements, assess the time value of money and the valuation of debt and stock, and make capital budgeting decisions.
  • BUS
    321
    .
    Intermediate Accounting I
    4 credits
    Prerequisite: four credits from BUS-222 or BUS-224(A-D or 224M)
    In-depth study of theoretical framework, concepts and methods relating to financial accounting, with special attention given to asset measurement and income determination. Emphasis on developing analytical and problem-solving skills.
  • BUS
    322
    .
    Intermediate Accounting II
    4 credits
    Prerequisite: BUS-321
    Thorough and balanced study of theory, concepts, methods and applications relating to financial accounting with special attention to debt and owner equity measurement and disclosure. Emphasis on earnings per share calculation and accounting for leases and pensions.
  • BUS
    323
    .
    Contemporary Management
    4 credits
    Prerequisite: four credits from BUS-222 or BUS-224(A-D or 224M); ECN 111, 112, 201 or 202; and four credits from MTH 113, 116, 118, 121, 341, PSY 220, or Permission
    Exploration of the four primary functions of management: planning, organizing, leading and controlling. Emphasis on understanding functions and roles that managers play within organizational structures and society stakeholders. Students will engage in numerous contemporary experiential learning and project applications. Developing managerial problem-solving, business professionalism, teamwork, and communication skills are a cornerstone of this course.
  • BUS
    331
    .
    Cost Accounting
    4 credits
    Prerequisite: four credits from BUS-222 or BUS-224(A-D or 224M)
    For service and manufacturing sectors, study of cost accounting systems and cost information including objectives, data accumulation, presentation and communication. Emphasis on cash flow, cost behavior and allocation, management planning and control, breakeven analysis and variance analysis useful in decision making.
  • BUS
    333
    .
    Marketing and Society
    4 credits
    Prerequisite: four credits from BUS-222 or BUS-224(A-D or 224M); ECN-111, 112, 201 or 202; and four credits from MTH-113, 116, 118, 121, 341, PSY-220, or Permission
    General survey course acquainting students with the business and economic principles underlying the transfer of goods and services from producer to consumers. Investigation of the institutions, systems of distribution, and the functions and policies of the marketing discipline.
  • BUS
    340
    .
    Applications and Cases in Finance
    4 credits
    Prerequisite: BUS-121, 221, 309, 323, 333, and four credits from BUS-222 or BUS-224(A-D or 224M)
    A study of finance principles and theories as applied to complex corporate problems through the use of company analysis and other hands-on applications.
  • BUS
    341
    .
    Applications and Cases in Management
    4 credits
    Prerequisite: BUS-121, 221, 309, 323, 333 and four credits from BUS-222 or BUS-224(A-D or 224M)
    Apply management concepts to real life cases and situations. Examine complex management problems in the business world. Learn critical thinking, problem solving and conceptual thinking through the use of role play, simulations, projects, and case applications. This is a synergistic class and content from core classes will be utilized in this experiential learning environment.
  • BUS
    342
    .
    Applications and Cases in Marketing
    4 credits
    Prerequisite: BUS-121, 221, 309, 323, 333 and four credits from BUS-222 or BUS-224(A-D or 224M)
    A study of marketing principles and theories as applied to complex corporate problems through the use of company analysis and other hands-on applications.
  • BUS
    350
    .
    Entrepreneurs in Action III
    2 credits
    Prerequisite: Permission
    Preparation to present strategic business cases and planning initiatives at regional and national competitions focused on entrepreneurship and the free enterprise system. Only four credits in total from BUS-150, 151 and BUS-350 will count toward the Business Administration major.
  • BUS
    385
    .
    Business Administration Practicum
    4 credits
    Prerequisite: Complete the following courses with a minimum grade of C: BUS-121, 221, 225, 309, 323, 333 and four credits from BUS-222 or BUS-224(A-D or 224M)
    Only four credits will count in the major. Requires permission. Student must also successfully complete the appropriate internship workshops that are sponsored by the Center for Student Opportunity (CSO).
  • BUS
    425
    .
    Federal Individual Income Tax
    4 credits
    Prerequisite: four credits from BUS-222 or BUS-224(A-D or 224M)
    This course covers the federal income tax laws and regulations impacting individuals. Topics covered include: personal and dependency exemptions, gross income, deductions, losses, tax credits property transactions and federal gifts taxes. Students gain analytical and problem-solving skills for dealing with individual income tax issues.
  • BUS
    440
    .
    Global Strategic Management
    4 credits
    Prerequisite: BUS-121, 221, 309, 323, 333 and four credits from BUS-222 or BUS-224(A-D or 224M)
    Coverage of all aspects of strategy with a focus on industry and corporate analysis, especially in the global environment. Emphasis on individual written and group oral presentations of case analyses. Students apply the concepts learned to actual business situations. The capstone course for Business Administration and International Business Administration majors.
  • BUS
    442
    .
    Accounting Information Systems
    4 credits
    Prerequisite: BUS-322 or by Permission
    Study of accounting information systems, including systems analysis, design and implementation. Emphasis on design and documentation tools and internal controls. Focuses on the needs and responsibilities of accountants as end users of systems, system designers and auditors.
  • BUS
    442M
    .
    Accounting Information Systems
    4 credits
    Prerequisite: BUS-322 or by Permission
    Study of accounting information systems, including systems analysis, design and implementation. Emphasis on design and documentation tools and internal controls. Focuses on the needs and responsibilities of accountants as end users of systems, system designers and auditors. Spring Term only.
  • BUS
    499
    .
    Business Admin. Independent Study
    1 credit
    Requires instructor permission.
  • BUS
    500
    .
    Senior Thesis
    4 credits
    Prerequisite: Senior Standing and Permission
    Student must have a GPA of 3.5 or better calculated on all BUS courses taken.
  • MTH
    113
    .
    Applied Calculus
    4 credits
    Prerequisite: MTH-112 or Pre-Calculus in High School
    Introduction to differential and integral calculus. Focuses on applications; theory held to a minimum. Examples from business and the natural and social sciences. Background in trigonometry not needed.
  • MTH
    116
    .
    Elementary Statistics
    4 credits
    Prerequisite: MTH-100 or Placement
    Introduction to modern elementary statistics and applications. Focuses on statistical reasoning and data analysis. Includes statistical design of experiments, estimation, hypothesis testing, regression, correlation and other selected topics.
  • MTH
    121
    .
    Calculus I
    4 credits
    Prerequisite: MTH-112 or Pre-Calculus in High School
    Introduction to the calculus of one variable. Includes limits and continuity, the derivative and applications, the integral and applications, infinite series and sequences. (Part I of II)
  • MTH
    341
    .
    Probability and Statistics I
    4 credits
    Prerequisite: MTH-122
    In-depth examination of probability and introduction to mathematical statistics. Topics include axiomatic probability, discrete and continuous random variables, transformations of random variables, moment generating functions, limit theorems, and point estimation.
  • BTC
    280
    .
    Biostatistics
    4 credits
    Introduction to the analytical methods commonly used in biotechnology and biomedical sciences. Emphasis on the basic concepts of experimental design, quantitative analysis of data and hypothesis testing. Provides a foundation to evaluate information critically to support research objectives and a better understanding of statistical design of experimental trials for biological products/devices.
  • PSY
    220
    .
    Statistics
    4 credits
    Prerequisite: PSY-120, 121 or Permission
    Introduction to descriptive and inferential statistics, and factorial analysis of variance. Appropriate for both life and social sciences.
  • PHL
    227
    .
    Ethics and Business
    4 credits
    Exploration of the nature of moral values, moral judgments and ethical decisions. Analysis of selected issues in modern business. Test cases used for practice in decision making. Especially pertinent for those planning business careers but designed for all interested students.
  • PHL
    228
    .
    Ethics and Law
    4 credits
    Exploration of conceptual and ethical issues in the making and administration of law. Introduction to ethical theory. Study of such topics as criminals’ rights, justification of punishment, death penalty, nature of legal responsibility, extent of justifiable government interference with freedom and relation between law and morality. Especially pertinent for Pre-Law students, but designed for all interested students.
  • PHL
    229
    .
    Ethics and Medicine
    4 credits
    Exploration of nature of moral values, moral judgments and ethical decisions. Analysis of selected issues in medicine and other health fields. Test cases used for practice in decision-making. Especially pertinent for those planning careers in health professions, but designed for all interested students.

Fast Track to the CPA Exam (Professional Accounting Major)

Sixty-eight credits, which must include the Core Courses (36 credits) and 32 additional credits, including BUS 321, 322, 325, 326 (in place of 225), 331, 422, 425, 426 and 429. As part of their cognates, students must also take ECN 201 and MTH 116.

Core Courses: BUS 121, 221, 222 (standard 4-credit course or 222 Modular which includes 222A and one from 222B, 222C, 222D, or 222E), 225, 309, 323, 333, 440 and 4 credits from the following: BUS 340, 341, 342 or 442; BUS 150, 151 and/or 350; BUS 385/386; BUS 299/399/499; BUS 500.

Cognate courses required for all Business Majors and Minors:

  1. ECN 201
  2. Four credits of Data/Business Analytics
  3. MTH 116
  4. Business Application Software (2 credits) OR successful completion of appropriate tutorials on http://www.lynda.com/ or similar websites
  5. One of PHL 227, 228, 229 or any other ethics course approved by the department
  6. At least one course in COM or NMS or any other communication course approved by the department (students may take any 2- or 4-credit course in either COM or NMS)
Courses
  • BUS
    121
    .
    Business Foundations
    4 credits
    General survey course that introduces the students to the various business disciplines. Students will briefly investigate the disciplines of accounting, finance, international business, law, management and marketing and how all of these disciplines are interrelated. The areas of business ethics and social responsibility will also be examined.
  • BUS
    150
    .
    Entrepreneurs in Action I
    1 credit
    Preparation to present strategic business cases and planning initiatives at regional and national competitions focused on entrepreneurship and the free enterprise system. Only four credits in total from BUS-150, 151 and BUS-350 will count toward the Business Administration major.
  • BUS
    151
    .
    Entrepreneurs in Action II
    1 credit
    Prerequisite: Permission
    Preparation to present strategic business cases and planning initiatives at regional and national competitions focused on entrepreneurship and the free enterprise system. Only four credits in total from BUS-150, 151 and BUS-350 will count toward the Business Administration major.
  • BUS
    221
    .
    Financial Accounting
    4 credits
    Prerequisite: BUS-121 or HCA-131 and sophomore standing, or permission
    General survey course that introduces the study and application of the basic concepts and methods used in developing and reporting financial information about an economic entity. Emphasis on developing the ability to interpret and apply accounting information to the decision-making process.
  • BUS
    309
    .
    Managerial Finance
    4 credits
    Prerequisite: Four credits from BUS-222 or BUS-224(A-D or 224M); ECN 111, 112, 201 or 202; and four credits from MTH 113, 116, 118, 121, 341, PSY 220, or Permission
    An introductory course in finance designed for general business students with an emphasis on core financial principles. Students will acquire a working knowledge of how capital markets function, learn to analyze financial statements, assess the time value of money and the valuation of debt and stock, and make capital budgeting decisions.
  • BUS
    321
    .
    Intermediate Accounting I
    4 credits
    Prerequisite: four credits from BUS-222 or BUS-224(A-D or 224M)
    In-depth study of theoretical framework, concepts and methods relating to financial accounting, with special attention given to asset measurement and income determination. Emphasis on developing analytical and problem-solving skills.
  • BUS
    322
    .
    Intermediate Accounting II
    4 credits
    Prerequisite: BUS-321
    Thorough and balanced study of theory, concepts, methods and applications relating to financial accounting with special attention to debt and owner equity measurement and disclosure. Emphasis on earnings per share calculation and accounting for leases and pensions.
  • BUS
    323
    .
    Contemporary Management
    4 credits
    Prerequisite: four credits from BUS-222 or BUS-224(A-D or 224M); ECN 111, 112, 201 or 202; and four credits from MTH 113, 116, 118, 121, 341, PSY 220, or Permission
    Exploration of the four primary functions of management: planning, organizing, leading and controlling. Emphasis on understanding functions and roles that managers play within organizational structures and society stakeholders. Students will engage in numerous contemporary experiential learning and project applications. Developing managerial problem-solving, business professionalism, teamwork, and communication skills are a cornerstone of this course.
  • BUS
    325
    .
    Business Law I
    4 credits
    Prerequisite: Junior Standing
    Explores legal topics such as courts, litigation, and alternative dispute resolution, contract formation, defenses to contract enforceability, third party rights and discharge, breach and remedies, sales and commercial transactions, negotiable instruments, personal property, bailments, and liability of accountants and other professionals. This class is designed to prepare future accountants, attorneys, finance, health care and other professionals for navigating legal issues in their field.
  • BUS
    326
    .
    Business Law II
    4 credits
    Prerequisite: Junior Standing
    Explores the legal environment in which business actually operates. Topics include the law of agency, partnerships, corporations, bankruptcy, and estates and trusts.
  • BUS
    331
    .
    Cost Accounting
    4 credits
    Prerequisite: four credits from BUS-222 or BUS-224(A-D or 224M)
    For service and manufacturing sectors, study of cost accounting systems and cost information including objectives, data accumulation, presentation and communication. Emphasis on cash flow, cost behavior and allocation, management planning and control, breakeven analysis and variance analysis useful in decision making.
  • BUS
    333
    .
    Marketing and Society
    4 credits
    Prerequisite: four credits from BUS-222 or BUS-224(A-D or 224M); ECN-111, 112, 201 or 202; and four credits from MTH-113, 116, 118, 121, 341, PSY-220, or Permission
    General survey course acquainting students with the business and economic principles underlying the transfer of goods and services from producer to consumers. Investigation of the institutions, systems of distribution, and the functions and policies of the marketing discipline.
  • BUS
    340
    .
    Applications and Cases in Finance
    4 credits
    Prerequisite: BUS-121, 221, 309, 323, 333, and four credits from BUS-222 or BUS-224(A-D or 224M)
    A study of finance principles and theories as applied to complex corporate problems through the use of company analysis and other hands-on applications.
  • BUS
    341
    .
    Applications and Cases in Management
    4 credits
    Prerequisite: BUS-121, 221, 309, 323, 333 and four credits from BUS-222 or BUS-224(A-D or 224M)
    Apply management concepts to real life cases and situations. Examine complex management problems in the business world. Learn critical thinking, problem solving and conceptual thinking through the use of role play, simulations, projects, and case applications. This is a synergistic class and content from core classes will be utilized in this experiential learning environment.
  • BUS
    342
    .
    Applications and Cases in Marketing
    4 credits
    Prerequisite: BUS-121, 221, 309, 323, 333 and four credits from BUS-222 or BUS-224(A-D or 224M)
    A study of marketing principles and theories as applied to complex corporate problems through the use of company analysis and other hands-on applications.
  • BUS
    350
    .
    Entrepreneurs in Action III
    2 credits
    Prerequisite: Permission
    Preparation to present strategic business cases and planning initiatives at regional and national competitions focused on entrepreneurship and the free enterprise system. Only four credits in total from BUS-150, 151 and BUS-350 will count toward the Business Administration major.
  • BUS
    385
    .
    Business Administration Practicum
    4 credits
    Prerequisite: Complete the following courses with a minimum grade of C: BUS-121, 221, 225, 309, 323, 333 and four credits from BUS-222 or BUS-224(A-D or 224M)
    Only four credits will count in the major. Requires permission. Student must also successfully complete the appropriate internship workshops that are sponsored by the Center for Student Opportunity (CSO).
  • BUS
    422
    .
    Advanced Accounting
    4 credits
    Prerequisite: BUS-322 and Senior Standing
    Accounting for partnerships, governmental units, not-for-profit organizations, corporate consolidations, foreign currency transactions and translation of foreign financial statements.
  • BUS
    425
    .
    Federal Individual Income Tax
    4 credits
    Prerequisite: four credits from BUS-222 or BUS-224(A-D or 224M)
    This course covers the federal income tax laws and regulations impacting individuals. Topics covered include: personal and dependency exemptions, gross income, deductions, losses, tax credits property transactions and federal gifts taxes. Students gain analytical and problem-solving skills for dealing with individual income tax issues.
  • BUS
    426
    .
    Federal Business Taxation
    4 credits
    Prerequisite: four credits from BUS-222 or BUS-224(A-D or 224M)
    Explore corporate operating rules, capital structure, distributions, reorganization, partnerships, S-Corporations, exempt entities, tax administration and practice, and multi-state and international transactions. Gain analytical and problem-solving skills for dealing with business tax issues.
  • BUS
    440
    .
    Global Strategic Management
    4 credits
    Prerequisite: BUS-121, 221, 309, 323, 333 and four credits from BUS-222 or BUS-224(A-D or 224M)
    Coverage of all aspects of strategy with a focus on industry and corporate analysis, especially in the global environment. Emphasis on individual written and group oral presentations of case analyses. Students apply the concepts learned to actual business situations. The capstone course for Business Administration and International Business Administration majors.
  • BUS
    442
    .
    Accounting Information Systems
    4 credits
    Prerequisite: BUS-322 or by Permission
    Study of accounting information systems, including systems analysis, design and implementation. Emphasis on design and documentation tools and internal controls. Focuses on the needs and responsibilities of accountants as end users of systems, system designers and auditors.
  • BUS
    442M
    .
    Accounting Information Systems
    4 credits
    Prerequisite: BUS-322 or by Permission
    Study of accounting information systems, including systems analysis, design and implementation. Emphasis on design and documentation tools and internal controls. Focuses on the needs and responsibilities of accountants as end users of systems, system designers and auditors. Spring Term only.
  • BUS
    449
    .
    Auditing
    4 credits
    Prerequisite: BUS-322 and Senior Standing
    Study and evaluation of the nature, objectives, scope and theory of the audit process as applied to accounting and internal control systems. Emphasis and balance placed on standards, ethics, current developments and legal requirements as well as special topics including statistical sampling and audit of electronic data processing systems.
  • BUS
    499
    .
    Business Admin. Independent Study
    1 credit
    Requires instructor permission.
  • BUS
    500
    .
    Senior Thesis
    4 credits
    Prerequisite: Senior Standing and Permission
    Student must have a GPA of 3.5 or better calculated on all BUS courses taken.
  • MTH
    116
    .
    Elementary Statistics
    4 credits
    Prerequisite: MTH-100 or Placement
    Introduction to modern elementary statistics and applications. Focuses on statistical reasoning and data analysis. Includes statistical design of experiments, estimation, hypothesis testing, regression, correlation and other selected topics.
  • BTC
    280
    .
    Biostatistics
    4 credits
    Introduction to the analytical methods commonly used in biotechnology and biomedical sciences. Emphasis on the basic concepts of experimental design, quantitative analysis of data and hypothesis testing. Provides a foundation to evaluate information critically to support research objectives and a better understanding of statistical design of experimental trials for biological products/devices.
  • PSY
    220
    .
    Statistics
    4 credits
    Prerequisite: PSY-120, 121 or Permission
    Introduction to descriptive and inferential statistics, and factorial analysis of variance. Appropriate for both life and social sciences.
  • PHL
    227
    .
    Ethics and Business
    4 credits
    Exploration of the nature of moral values, moral judgments and ethical decisions. Analysis of selected issues in modern business. Test cases used for practice in decision making. Especially pertinent for those planning business careers but designed for all interested students.
  • PHL
    228
    .
    Ethics and Law
    4 credits
    Exploration of conceptual and ethical issues in the making and administration of law. Introduction to ethical theory. Study of such topics as criminals’ rights, justification of punishment, death penalty, nature of legal responsibility, extent of justifiable government interference with freedom and relation between law and morality. Especially pertinent for Pre-Law students, but designed for all interested students.
  • PHL
    229
    .
    Ethics and Medicine
    4 credits
    Exploration of nature of moral values, moral judgments and ethical decisions. Analysis of selected issues in medicine and other health fields. Test cases used for practice in decision-making. Especially pertinent for those planning careers in health professions, but designed for all interested students.