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MBE 216: Taxation
3.00 Credits
Virginia Wesleyan University
A study of the tax environment and the codes, regulations, and court decisions as they relate to income tax problems of individuals, including tax preparation and tax research. Prerequisite: sophomore status or above. Offered each fall.
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MBE 301: Principles of Management W
3.00 Credits
Virginia Wesleyan University
The study of the art and science of management in relation to the functions of planning, organizing, directing, controlling. Heavy emphasis is given to learning through both in-class and out-of-class group experiences, with substantial writing about such experiences. Prerequisites: completion of all required freshman and sophomore-level MBE courses or consent. Offered each semester.
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MBE 303: Financial Accounting Theory I
3.00 Credits
Virginia Wesleyan University
A study of the theory and application of generally accepted accounting principles. The emphasis is on financial statement presentation, current assets and liabilities, intangible assets, and operational assets. Prerequisites: MBE 203, 204. Offered fall of evennumbered years.
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MBE 304: Financial Accounting Theory II
3.00 Credits
Virginia Wesleyan University
A continuation of MBE 303. The emphasis is on corporate equity accounts, long-term investments and liabilities, cash flows, pension costs, current value accounting, and foreign currency transactions. Prerequisites: MBE 203, 204, 303. Offered spring of oddnumbered years.
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MBE 305: International Accounting Theory
3.00 Credits
Virginia Wesleyan University
Concentrates on accounting for firms engaged in international commerce: translation of foreign currency financial statements, and for branches, subsidiaries, mergers, acquisitions, and divestitures of multinational corporations. Prerequisites: MBE 203 and 204. Offered spring of odd-numbered years.
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MBE 306: Business Law
3.00 Credits
Virginia Wesleyan University
A study of contract law and the Uniform Commercial Code. Prerequisites: MBE 101 or 201, and junior/senior status. Offered spring of even-numbered years.
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MBE 310: Money,Banking,& Financial Institutions
3.00 Credits
Virginia Wesleyan University
The basics of monetary policy in terms of public policy. Study of Federal Reserve System, commercial bank lending, investments, money, and capital markets. Prerequisites: MBE 201 and 202. Offered each fall.
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MBE 316: Marketing Principles
3.00 Credits
Virginia Wesleyan University
Builds upon the analytical and communication skills gained in lower-level courses. The student gains an understanding of products and services, channels of distribution, pricing strategies, and elements of promotion. Prerequisites: MBE 201 and 202, and junior status or consent. Offered each semester.
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MBE 317: Advanced Taxation
3.00 Credits
Virginia Wesleyan University
Continues the study of taxation of individuals, partnerships, and corporations. Topics include advanced topics in individual taxation; business taxation, including sale and exchange transactions, the determination of taxable income, and distributions; and property transactions. Prerequisite: MBE 216. Offered intermittently.
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MBE 322: Financial Management
3.00 Credits
Virginia Wesleyan University
The study of determining in what assets a firm should invest and determining what sources of funding are appropriate. Mathematical analysis of operating and financial leverage, the cost of capital, management of working capital, and sources of money and capital. Prerequisites: MBE 112, 201-204, and MATH 106. Offered each semester.
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