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Course Criteria
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3.00 Credits
Prerequisite: BUS 242, BUS 211 Offered every semester Should be taken junior/senior year Cost Accounting is a detailed study of accounting systems for managerial planning and control, the use of their outputs, and their effect on the organization. Coverage includes cost-volume-profit analysis, costing systems, standard costing, capital budgeting, and relevant cost analysis. Students will be exposed to emerging issues in the field. Emphasis will be placed on the ability to analyze information and situations and make decisions that drive the business.
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3.00 Credits
Prerequisite: BUS 211 Offered every semester Should be completed fall sophomore/junior year. Intermediate Accounting I begins the development of accounting theory covering the accounting cycle, current and long-term assets, and current and long-term liabilities. Topics covered include cash, receivables, short-term investments, inventory and fixed-asset valuations.
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3.00 Credits
Prerequisite: BUS 315 Offered every semester Should be completed spring sophomore/junior year. Intermediate Accounting II continues the development of accounting theory and application from the perspective of a financial accountant. Emphasis is placed on stockholders' equity and certain long-term liabilities, including pensions, deferred taxes and leases. The cash-flow statement will be studied in depth. This course should be taken immediately after BUS 315.
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3.00 Credits
Prerequisite: BUS 316 Offered every semester Should be taken junior or senior year. Auditing allows students to gain an understanding and familiarization of financial statement auditing, and other value-added assurance and attestation services. Topics covered include auditing theory and legal and ethical issues related to auditing, creating an auditing plan, analyzing audit risk, studying and assessing internal control, performing statistical samplings, gathering audit evidence and preparing audit reports. Current issues in auditing will also be discussed.
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3.00 Credits
Corequisite: MATH 132 and 45 hours Offered every semester/Fast-Track Spring I Should be taken junior or senior year. Operations Management is the study of the management of the direct resources required to produce the goods and/or services provided by an organization. The course focuses on competitiveness, with emphasis placed on the close coordination of business unit operational decision making and strategic planning. Topics covered include product/ process design, aggregate planning, operations scheduling, inventory theory, and quality control, and incorporates the use of quantitative techniques for operational decision making. Attention is given to the strategic uses of advanced manufacturing systems such as FMS, MRP and JIT. Comparisons of Western and Japanese management and manufacturing philosophies are also studied.
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3.00 Credits
Prerequisite: BUS 316 Offered every semester Should be taken junior or senior year. Advanced Accounting is the study of the concepts, nature objectives and reporting issues related to not-for-profit/governmental organizations and partnerships. The equity method will be expanded to include consolidation theory and practices.
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3.00 Credits
Prerequisite: BUS 242 Offered occasionally Accounting Information Systems provides a broad overview of information systems issues and practices as they relate to the accounting profession. Given the dynamic nature of technology, the focus is on providing students learning tools to apply as technology changes in the future.
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3.00 Credits
Prerequisite: BUS 200 or BUS 201 and 45 hours Offered every semester/Fast-Track Fall I Should be completed by junior year. Marketing provides a basic foundation of marketing principles, introduces the students to a full understanding of marketing practices pertinent today and stresses the importance of traditional marketing issues. The course will provide practical, marketing application exercises through which students apply newly learned marketing concepts in realistic situations. Topics covered will include ethics, issues in the process of planning and executing the conception, pricing, promotion, and distribution of ideas, goods and services.
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3.00 Credits
Prerequisite: BUS 340 Offered every semester/Fast-Track Fall II Should be completed junior/senior year Required for marketing majors. Marketing Strategy is designed to help students understand and analyze the strategic planning process as it relates to marketing concepts and principles. Students will learn how to critically analyze the task of marketing under contemporary conditions within a firm, industry and society. Emphasis is placed on identifying and analyzing area of the marketing mix and how they relate to the strategic goal and objectives of an organization, identifying major marketing problems, and evaluating marketing decisions/strategies as they relate to the strategic plan of an organization.
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3.00 Credits
Prerequisite: BUS 340 and MATH 132 Offered every spring Marketing Research Methods focuses on the systematic gathering, recording and analyzing of data about problems relating to the marketing of goods and services. Analysis will focus on the selection and development of a research design, project planning and implementation, utilizing various quantitative methods to analyze data, and the application of information for analysis and decision making in marketing problems.
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