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  • BUSI 2403: Principles of Accounting I

    3.00 Credits
    Tennessee Temple University

    3 credit hours (Fall Odd Years) (Prerequisite to all other courses in accounting.) This course provides a comprehensive presentation of basic financial accounting practices. Emphasis is placed on the use of the financial statement as a tool for showing corporate financial position. Coursework in BUSI-2403 is designed with the primary aim of developing students' abilities to understand business transactions and financial statements, and to determine when such measures are required in business. The reasoning behind corporate accounting practices will also be discussed, including the implications that financial reports have for decision-making. Specific course concepts include preparation of financial statements, transaction analysis, cash flows, operational performance, and financial strength.
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  • BUSI 2413: Principles of Accounting II

    3.00 Credits
    Tennessee Temple University

    3 credit hours (Spring Odd Years) (Prerequisite BUSI-2403) This course provides a comprehensive presentation of basic managerial accounting skills. Students are introduced to the evolving role that managerial accounting plays in servicing the informational needs of managers through the preparation, analysis, and interpretation of financial data. Emphasis is placed upon the attention-directing, decision-regulating, and institutional support that management accounting provides for corporations. Students are also taught how to systematically structure and research critical business decisions, and to think critically about improving existing systems to further corporate advantages.
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  • BUSI 2503: Survey of Corporate Finance

    3.00 Credits
    Tennessee Temple University

    3 credit hours (Spring Even Years) An overview of the financial decision-making process, with focus being placed on generating and maintaining wealth and the time value of money. The course largely serves as an introduction to the key areas of financial study including financial markets, investment banking, valuation of stocks and bonds, and financial decision-making skills. Students completing the course should have a good understanding of the role that financial statements and portfolios play in corporate management. Specific topics include banks, insurance companies, generating financial statements, trusts, pension funds, mutual funds and stock selection.
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  • BUSI 2603: Principles of Marketing

    3.00 Credits
    Tennessee Temple University

    3 credit hours (Fall Odd Years) (Sophomore standing required) An introduction to marketing, this survey course studies marketing from a management viewpoint, as a system for the satisfaction of human wants and a catalyst for business activity. The course discusses the impact of marketing on society as a whole, while simultaneously dealing with the effects that a marketing strategy has upon all levels from producer to consumer. Also emphasized are the core principles of marketing industry, such as product, distribution, promotional materials, pricing decisions, and supply lines. Quantitative methods are also addressed.
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  • BUSI 2703: Principles of Management

    3.00 Credits
    Tennessee Temple University

    3 credit hours (Spring Even Years) This course is an introduction to the range of theories and practices essential to a basic understanding of management and leadership. The course addresses contemporary management challenges arising from changing organizational structures, complex environmental conditions, new technological developments, and diverse workforces. It highlights the critical issues involved in planning, organizing, and controlling an organization, and ultimately attempts to improve students' understanding of the elements of an effective business leader. Coursework will be directed towards developing communication and interpersonal skills through the use of group projects, class discussions, and reading materials.
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  • BUSI 3003: Business Law

    3.00 Credits
    Tennessee Temple University

    3 credit hours (Fall Odd Years) An overview of the legal environment in which businesses operate, GB-315 addresses private law as it impacts personal and business relationships, and public law as it effects the relationships between businesses and society. The course will discuss the theoretical underpinnings of the legal structure and practice through case law analysis. Although emphasis will be placed upon the legal responsibilities of corporations as juristic persons, civil law will be discussed as it applies to all individuals in society. Specific course concepts include civil law and tort claims, liability, juristic entities, general lawsuit procedures, the law of contracts, and white-collar crime.
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  • BUSI 3203: International Business

    3.00 Credits
    Tennessee Temple University

    3 credit hours (Spring Even Years) (Prerequisite: BUSI-1003, Junior standing required) This course is designed to introduce the student to the global business environment, and serves as an introduction to how international markets affect the key areas of business operation (such as marketing, management, finance, and economics.) Taught from the perspective of multinational management, the course provides an awareness of the peculiarities inherent in the foreign environment which affect corporate strategies, and demonstrates how multinational companies must adapt their policies to meet cultural, political, and economic diversities when operating overseas.
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  • BUSI 3403: Intermediate Accounting II

    3.00 Credits
    Tennessee Temple University

    3 credit hours A continuation of the principles and concepts introduced in AT-301, this course further develops students' financial accounting skills. Emphasis in this course is placed on accounting for the equities of a firm's investors and creditors. AT-302 introduces several new topics, including (but not limited to) accounting for intangible assets, current and long-term liabilities, stockholders' equity, and investments. Students are also given exposure to the basic concepts of taxation and auditing. Junior standing required. Prerequisite: BUSI-2413.
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  • BUSI 3423: Cost Accounting

    3.00 Credits
    Tennessee Temple University

    3 credit hours This course introduces students to the concepts and approaches of cost accounting. It explores the roles of accounting information in maintaining a firm's strategic position and overall performance. The course explores varying approaches to cost accounting: standard costing, activity-based costing, and marginal costing, in addition to less common techniques. Course work is designed to demonstrate cost accounting's function for both managerial decisions and sound financial reporting. Additional topics may include: supply chain and value, the theory of constraints, the strategic value chain, the half-life metric for improvement, and the role of accounting in managing quality. Junior standing required. Prerequisite: BUSI-2413.
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  • BUSI 3433: Income Tax

    3.00 Credits
    Tennessee Temple University

    3 credit hours (As Needed) (Prerequisite: BUSI-2413) The emphasis is on personal taxes, capital gains and losses, business and personal deductions, alternate tax computation, and maximum tax. Also studied is the Income Tax Code as applied to individuals.
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