Topics in this course include the behavior of individual households and firms, supply and demand analysis, and the various structures of a market economy. Students successfully completing this course will be able to identify and explain the major economic forces faced by a single firm in a capitalistic setting.

This course is designed for the general student as well as for the student considering further study in business administration, accounting or economics. This course develops basic economic theory to explain unemployment, inflation and economic growth and considers the role of governmental economic stabilization policy. Students successfully completing this course will be able to identify and explain the major economic forces faced by groups of firms in a capitalistic setting.

At the start of the business administration accounting program, you will go through the introduction of financial accounting. This entails reporting financial information regarding the operating, investing, and financing activities of business enterprises to present and potential investors, creditors, and others. Prerequisites: BA 100

Managerial accounting is concerned with the development and use of accounting information as it applies to the decision‐making process. Attention is given to cost behavior, cost analysis, and budget development. Successful completion of this course will enable students to prepare and explain detailed financial reports as required by management. Prerequisites: BA 100, ACTG 210

A survey of the structure and functions of the American business system is provided, together with an overview of business organization, accounting, finance, and principles of management, economics, marketing, personnel and the interdependence of business, the community and government. Upon successful completion of the course, the student will be able to describe and explain the basic internal functional areas of a business, and their relationship to outside stakeholders. This course is not open as an elective for sophomores or upper division business majors.

A study of the basic principles, concepts, theories and analytical tools in management. Topics include introduction to management, planning and decision-making, organizing for stability and change, leading and controlling. Consideration will be given to both theoretical and practical aspects of management. Students completing this course successfully will be able to describe both the theoretical background and practical applications of popular management principles and strategies. Prerequisites: BA 100

A study of the problems involved in making marketing decisions for the consumer and organizational markets. Study includes the price of the product, the promotion of the product, and the channels of distribution for the product. Successful completion of the course will enable the student to make sound product, price, distribution, and promotion decisions for a specific product or service offering. Prerequisites: BA 100; ECN 101 or ECN 102.

A study of traditional business law topics – contracts, sales, torts, agency, business organizations and other basic topics. Successful completion of this course will enable students to understand and use business law principles to guide sound business decisions. Prerequisites: Sophomore standing; BA 100 or consent of instructor.

Introduces the student to the goals and objectives of financial management within the corporate setting. Students will become familiar with functions of the various financial areas, the development and use of information by the financial manager, and the various analytical tools and techniques used. Successful completion of this course will enable students to make sound, risk-sensitive financial decisions for their business. Emphasis will be placed upon financial decision making. Prerequisites: BA 100; ACTG 210; MATH 171.

A study of the uses of the computer in the functional areas of business administration. Major emphasis will be directed to analysis, design and implementation of Management Information Systems. Successfully completing this course will be able to critically analyze the efficiency and effectiveness of business information systems. Prerequisites: Junior standing; BA 100; ACTG 210; ACTG 211.

This course will provide students with an opportunity to understand, analyze, and evaluate the fundamentals, major concepts, and theories of business negotiation. In this course, students will be able to prepare for negotiating in any business situation or environment, learn various strategies on how to resolve potentially destructive disputes, learn to adapt in a dynamic negotiation environment and how to establish trust and form alliances, understand the role of culture on negotiation, and how to detect and deal with ethical dilemmas in business negotiation.

This intermediate course is designed to provide the student with a basic understanding of business and how it relates to society as a whole. The major topics include the corporation in society, the business and the social environment, business and the ethical environment, business and government in a global society, the corporation and the natural environment, business and technological change, and business and the media. A systems-thinking approach is central to the course, wherein business, government and society are so closely intertwined that an action that affects one will inevitably affect the others. The corporation’s responsibilities to primary and secondary stakeholders, both economic and ethical, are studied in light of various social issues.

This course focuses on the competitive strategy of the firm by examining issues central to the firm’s long and short-term competitive position. The course develops a set of analytical frameworks that enable students to explain performance differences among firms and that, in turn, provide a structure for making strategic decisions to enhance the firm’s future competitive positions. This course functions as the capstone course for the Business Administration major. Prerequisites: Senior Standing and the completion of all other business core requirements.

Study of the theory and practice of preparation of external financial reports for the corporate form of business. Income statement and statement of comprehensive income are explored with special emphasis on revenue recognition. Special topics include financial statement analysis, time value of money and the conceptual framework. Additional topics include classification, valuation and presentation of current assets, fixed assets and intangible assets. Students successfully completing this course will be able to develop and explain advanced financial reports for management and/or outside authorities. It is recommended that students plan to complete ACTG 320/ACTG 321 in a semester 1/ semester 2 immediate sequence to ensure all relevant concepts are covered. Prerequisites: ACTG 211

Study of the theory and practice of preparation of external financial reports for the corporate form of business. Classification, valuation and presentation of investments, current liabilities, long-term liabilities, and shareholders’ equity will be explored. Special topics include derivatives, accounting changes and correction of errors, earnings per share calculations, preparation of statement of cash flows, and accounting for contingencies, bonds, leases, income taxes, pensions and other postretirement benefits. Students successfully completing this course will be able to develop and explain advanced financial reports for management and/or outside authorities. It is recommended that students in the business administration accounting program complete the ACTG 320/ ACTG 321 in a semester 1/ Semester 2 immediate sequence to ensure all relevant concepts are covered. Prerequisites: ACTG 320, Junior standing

A study of the generation and use of cost data for cost measurement, cost control and managerial purposes. This is an advanced managerial accounting course. Students successfully completing this course will be able to prepare and explain advanced financial reports to management. Prerequisites: ACTG 211, Junior standing, ECN 101 (Recommended)

Provides background in federal income tax law and the regulations of the Treasury Department. The course also deals primarily with basic philosophy of taxation, taxable income, allowable deductions and gains, losses of sales and exchanges of property for the individual taxpayer. This course serves also as an introduction to the federal taxation of partnerships and corporations. Discusses tax planning alternatives. Students successfully completing this course will be able to describe, identify, and report the types of income that are subject to federal tax. Prerequisites: ACTG 211, Junior standing

Hands-on analysis of computer-based accounting information systems including flowcharting of business processes and study of internal controls. Students will develop their skills with MS EXCEL, MS Access, and selected accounting software through the completion of accounting-specific computer projects. Prerequisites: ACTG 321, BA 350, Junior standing

A study of the function of the independent CPA in regard to the examination of financial statements. Considerable attention is devoted to the purpose of the audit, the responsibilities of the CPA in rendering his opinion, liability of the auditor, planning of the audit, and limitations of the audit. Students successfully completing this course will be able to explain and describe an outside audit of a firm. Prerequisites: ACTG 321, Senior standing

Math

Science

WS 300 Global Issues

WS 320 Leadership and Service