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  • E/M 231: Intermediate Accounting I

    1.00 Credits
    Gustavus Adolphus College

    A detailed investigation of current financial accounting practice and related theory. The course emphasizes the methods, principles, and standards established by various accounting rule-making bodies and their official pronouncements. Special topics from current accounting literature will be assigned to update text material. This course develops basic theory and its application to assets and current liabilities. Prerequisite: E/M-130. WRITD, Fall semester.
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  • E/M 232: Intermediate Accounting II

    1.00 Credits
    Gustavus Adolphus College

    Continuation of E/M-231. This course covers long-term debt and stockholders' equity issues. Long-term debt issues include accounting for bond financing, capitalized leases, and deferred income taxes. Stockholder equity issues include analysis of earning per share and income measurement problems. Prerequisite: E/M-231. Spring semester.
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  • E/M 240: Cost Accounting

    1.00 Credits
    Gustavus Adolphus College

    A detailed investigation of the methodology and systems to accumulate and use cost and management data in product costing, inventory valuation, and income determination and in planning, decision-making, and control activities. The course emphasizes the role of the cost accountant and the accounting information system in management decisions. The student will learn both traditional cost accumulation systems and new systems to support the needs of a changing economy. Prerequisites: E/M-230. WRITD, Fall semester.
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  • E/M 241: Accounting Information Systems

    1.00 Credits
    Gustavus Adolphus College

    A study of the theory of accounting information systems and the design, installation, and operation of accounting information systems. Informational needs, internal control, and the behavioral effects of accounting information are stressed. Prerequisites: E/M-130, E/M-230. Spring semester.
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  • E/M 251: Ethics in Business and Economics

    1.00 Credits
    Gustavus Adolphus College

    An investigation of ethical issues and moral dilemmas in the conduct of corporate business and in the evaluation of economic systems. Areas to be covered in ethics in business include corporate social responsibility, employee rights and responsibilities, hiring and dismissal, investment and production, regulation, and advertising. Topics in the ethics of economic systems include laissez faire capitalism, communism, socialism, social market capitalism, and conservationism. The historic relationship between religion and economics in the West will be discussed. Contemporary Western moral philosophy, historic and contemporary Christian ethics, and social theory will provide a context for the study. Prerequisites: E/M-101 and completion of the Christianity requirement. Fall and Spring semester.
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  • E/M 260: Marketing

    1.00 Credits
    Gustavus Adolphus College

    This course focuses on the process of planning and executing the conception, pricing, promotion, and distribution of ideas, goods, and services thereby creating an exchange that satisfy individual and organizational goals. Moving from a firm understanding of marketing basis-product, price, promotion, and place-this course then explores the changing dynamics surrounding exchanges. These changes are reflected in such issues as: "bricks and mortar versus online retail," the changing role of market intermediaries, and evolving globalization of trade and exchanges. Prerequisites: E/M-101, E/M-102, and E/M-130. Fall and Spring semester
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  • E/M 261: Organizational Behavior and Management

    1.00 Credits
    Gustavus Adolphus College

    A study of organizational and management methodologies, practices, principles, and theory. An examination of organizational and management functions and structure in terms of the traditional, situational, and behavioral approaches. Prerequisites: E/M-101, E/M-102, and E/M-130. WRITD, Fall and Spring semesters.
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  • E/M 262: Management Information Systems

    1.00 Credits
    Gustavus Adolphus College

    This course is designed to enhance the critical thinking and analytic skills of its students. Using a variety of instructional techniques and assignments students will learn to manage the process of information system development, the elements of business process design, and how to create business requirement documents and entity relationship diagrams. The final goal of the course is to prepare graduates to enter the workforce knowing the theories and approaches for creating information systems. Prerequisites: departmental core. Fall semester.
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  • E/M 265: Business Law

    1.00 Credits
    Gustavus Adolphus College

    A study of the principles of business law with particular emphasis on legal reasoning. Topics covered in the course include contracts, commercial law, business organization, and agency. Fall and Spring semesters.
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  • E/M 268 ,368: Career Exploration,Internship

    3.00 Credits
    Gustavus Adolphus College

    Off-campus employment experience related to the student's major. See description of the Internship Program. Fall and Spring semesters and Summer.
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