Degree Options and Requirements

An introduction to the theory and fundamental concepts of the financial reporting process in modern business organizations. The course focuses on the accrual method of accounting and an introduction to GAAP theory.

Topics covered include analyzing and recording business transactions, periodic determination of income and financial position, and preparation and understanding of financial statements. Offered fall semester. 3 credits. (3 Credits)

A continuation of Financial Accounting I with a more detailed study of the components of financial statements with greater emphasis on the presentation of financial information to external users in the framework of the corporate form of entity. Prerequisite: ACC-0100. Offered spring semester. (3 Credits)

A course that focuses on providing information to managers through the use of internal applications of accounting. Topics include job-order costing, process costing, cost-volume-profit relationships, variable costing, profit planning, standard costing, flexible budgets, and overhead analysis. Prerequisite: ACC-0101. Offered fall semester. (3 Credits)

 An introduction to the economic theories which explain national economic conditions in the United States. Topics include unemployment, inflation, economic fluctuations, productivity, and economic growth in the context of a global economy. Business students should take this course (ECO 0105) as their Macroeconomics course. ECO 105 does not require a problem set section. Offered fall semester. (3 Credits)

An introduction to the economic theories which explain the workings of the marketplace in a capitalist system. Topics include the behavior of consumers, businesses, the public sector, labor market, discrimination, poverty, and pollution.

Course emphasizes techniques of analysis that will continue to be useful in comprehending a changing economic world. No co-requisite. Business students should register for this section of Microeconomics. Offered spring semester. (3 Credits)

A course providing a conceptual framework for planning, organizing, leading, and controlling through an examination of the theories and principles of management. Emphasis will be on group dynamics, motivation, communication, leadership, and conflict resolution and their application in the work environment. Offered fall semester. Prerequisite: Sophomore Status . (3 Credits)

 An introduction to statistics, including descriptive statistics (measures of central tendency, dispersion, and frequency distributions) graphic presentations, Probability Theory, Sampling Theory, normal curve applications and the use of computers.

Emphasis given to interpretation and application of descriptive statistics. For students in business, economics, and accounting. Offered fall semester. Prerequisite: MAT 0115. (3 Credits)

An introduction to statistics, including descriptive statistics (measures of central tendency, dispersion, and frequency distributions) graphic presentations, Probability Theory, Sampling Theory, normal curve applications and the use of computers. Emphasis given to interpretation and application of descriptive statistics. For students in business, economics, and accounting. Offered fall semester. (3 Credits)

An analysis of ethical issues arising in contemporary business life. Sample topics include fair and unfair competition, responsibilities towards employees, society and the environment, honesty and integrity in business, and the moral status of corporations.  Readings from texts in business, philosophy, law, and other relevant fields.  Offered every year. (3 Credits)

This course provides a brief overview of the history of microcomputers and a comprehensive coverage of basic computer concepts. It is designed to help students to learn to use information technology to improve management process. (3 Credits)

The course illustrates how an information system can capture, transmit, and utilize information from diverse locations, different departments, and in various formats to lead to better decision making for solving business problems. Offered as needed. Students may request a placement test to determine if they can elect out BUS-0240. 

A survey of corporate, international and personal finance that provides a foundation in the field. The course covers the role that financial institutions and markets play in the creation and management of capital. Basic concepts of finance are introduced including, but not limited to, the time value of money, risk and return, security valuation and financial statement analysis. Prerequisites: ECO 0105 OR 0106 And ACC 0100. (3 Credits)

This course provides a basic overview of the sources and nature of American law and regulations that influence business decisions and how organizations operate. Topics include the study of contracts, including elements of contracts and the rights, remedies, and obligations of contract enforcement. No prerequisite. (Course previously numbered BUS 0100). Offered fall semester.  (3 Credits)

Supervised experience in a business setting. Faculty-student conferences and evaluation sessions will be held periodically. Amount of credit to be arranged based on internship contract and college-wide internship criteria. Prerequisites: BUS 0180 and BUS 0205. (1-6 Credits)

 The course integrate the knowledge, skills, and theories studied within the different business and accounting functions to enable students to make decisions in their computer-based simulation of managing a business.

The emphasis is on the use of analytical decision-making procedures, effective oral and written communication skills, and the complication and review financial statements of a business. Senior status and completion of all major business requirements. Offered spring semester. (3 Credits)

An in-depth analysis and study of generally accepted accounting principles and their application. Students are exposed to the components of and relationships among the balance sheet, income statement, and statement of cash flows. There is a strong emphasis on current professional pronouncements and topical issues. Prerequisite: ACC 0101. Offered fall semester. (3 Credits)

A continuation of the in-depth study of accounting principles and practices (begun in ACC-0210) with emphasis on profit determination and valuation of capital, intangible assets, liabilities, and stockholders’ equity. Emphasis on the statement of cash flows, equity measurement, and financial statement analysis. Prerequisites: ACC 0210. Offered spring semester. (3 Credits)

A study of the Generally Accepted Auditing Standards employed in the audit of financial statements. Internal control procedures and applications are examined as a foundation for the evaluation of a company’s reporting process.

0410410Topics covered include the professional standards governing the profession, the auditor’s legal responsibilities, fraud and applicable case law, and government regulation. Auditing techniques including use of statistical sampling, technology and procedural testing, and components of audit risk and testing. Prerequisite: ACC-0220. Offered spring semester. (3 Credits)

An introduction to the income tax theory, law, and application. Study includes determination of gross income, taxable income, deductions, gains and losses, and tax liability. Emphasis is on individual tax planning and preparation of tax returns. Business and accounting majors, juniors, and seniors. Offered every other year, fall semester. Prerequisite: ACC 0210. (3 Credits)

A study of the theories and methodologies used in specialized areas of accounting. Topics to be covered include the role of the SEC, accounting theory updates, partnership accounting, accounting for leases, pension accounting, fund accounting concepts for both governmental units and not-for-profit institutions, and an introduction to consolidation theory. Prerequisites: ACC 0210 and ACC 0220. Required for accounting majors. Offered spring semester. (3 Credits)

3 credits.

The objective of this course is to develop greater depth of financial skills and logical thought processes necessary to formulate and implement business decisions in a global environment. Upon successful completion of this course, students will have developed deeper understanding on issues related to firm valuation, capital structure and security issuances, payout policies, and decisions facing financial managers. We will analyze how financial managers make decisions within a framework that emphasizes information asymmetry and uncertainty simulating real world decisions making. Prerequisite: BUS 0305. (3 Credits)

The course provides a framework to be able to understand the commonly used research methods used in marketing, showing how to conduct marketing research, how to analyze data and showing methods used in the evaluation of data. Prerequisite: BUS 0350. (3 Credits)

The course addresses the key issues facing companies operating in foreign countries.  The two broad themes are risks created by currency exchange rates and the sources, costs and risks of obtaining financing in the foreign capital markets.  Other topics include changes in government policies, economic and political risks and the role of international banks.  Prerequisite:  BUS 0305. (3 Credits)

 A course designed to provide and expand students’ knowledge of the different investments (stocks, bonds, money market securities and mutual funds), stock and bond markets, and the implementation and management of an investment portfolio. Emphasis is on the use of investment information in setting up and managing a portfolio using current stock, bond, and money market examples). Prequisite: 0305. Offered spring semester. (3 Credits)

This course provides students with skills to analyze data and apply concepts of statistical analysis and research in a business context. Students formulate conclusions from data using descriptive and inferential statistical methods and expand on knowledge of the underlying theory behind types of data, data sources, data organization, measures of central tendancy and variation, probability, and probability distributions. (3 Credits) 

3 credits.

The course provides an introduction to the environment of international business; an examination of the international organizations, the international monetary system and their impact on business; a focus on the uncontrollable forces within the foreign environment; and illustrations and examples of their effects on business practice. No prerequisite. Offered as needed. (3 Credits)

The course addresses the key issues facing companies operating in foreign countries. The two broad themes are risks created by currency exchange rates and the sources, costs and risks of obtaining financing in the foreign capital markets. Other topics include changes in government policies, economic and political risks and the role of international banks. Prerequisite: BUS 0305. (3 Credits)

The course provides an introduction to the challenges and scope of international marketing. Students will learn how to assess international marketing opportunities and avoid threats by studying the cultural, political and economic environment of global markets; and finally learn to develop international marketing strategies. Prerequisite: BUS 0350. (3 Credits)

Fundamentals of Export-Import Operations is designed to provide students with practical knowledge and skills for a careers in international business operations. The course will focus on the nature of export-import businesses, international trade regulations, and international trade strategies. (3 Credits)

Every organization makes a product or provides a service. Most organizations work together with a network of other manufacturers and service providers through supply chains.

Supply Chain management involves managing organizations' supply chains to achieve a sustainable competitive advantage by providing quality products, outstanding customer service, and effective cost control. Prerequisites: BUS 0180 and BUS 205. (3 Credits)

3 credits.

A study of the behavioral aspects of organizations at both individual and management levels and of the decision-making process, the role of stress, of leadership styles, conflict resolutions, and communications. Prerequisite: BUS-0205. (3 Credits)

An introduction to the basic marketing theories and practices used to create and build profitable business relationships. These include analyses of marketing planning, segmentation, consumer behavior, product policies, pricing, promotion, and channels of distribution strategies.

The course emphasizes the application of these concepts in a socially responsible environment, in addition to including the use of marketing technology in a digital age. Prerequisite: Sophomore status or above.. Offered spring semester. (3 Credits)

A study of the functions and responsibilities of management in the area of strategic planning. The focus will be on the analytical and creative thought process whereby company, customer, and environment merge in achieving competitive advantage. Prerequisite: BUS-0205. (3 Credits)

Every organization makes a product or provides a service. Most organizations work together with a network of other manufacturers and service providers through supply chains. Supply Chain management involves managing organizations' supply chains to achieve a sustainable competitive advantage by providing quality products, outstanding customer service, and effective cost control. Prerequisites: BUS 0180 and BUS 205. (3 Credits)

6 credits.

This course will provide students with psychological models about consumer cognitive and emotional processes and the social influences (e.g., reference groups, competition, and tipping points) within a business context. The course also explores how to manage practical business problems such as customer selection, customer complaints, loyalty problems, and advertising. Prerequisties: BUS 0350. (3 Credits)

An introduction to the basic marketing theories and practices used to create and build profitable business relationships. These include analyses of marketing planning, segmentation, consumer behavior, product policies, pricing, promotion, and channels of distribution strategies. The course emphasizes the application of these concepts in a socially responsible environment, in addition to including the use of marketing technology in a digital age. Prerequisite: Sophomore status or above. Offered spring semester. (3 Credits)

The course provides a framework to be able to understand the commonly used research methods used in marketing, showing how to conduct marketing research, how to analyze data and showing methods used in the evaluation of data. Prerequisite: BUS 0350. (3 Credits)

The course provides an introduction to the challenges and scope of international marketing. Students will learn how to assess international marketing opportunities and avoid threats by studying the cultural, political and economic environment of global markets; and finally learn to develop international marketing strategies. Prerequisite: BUS 0350. (3 Credits)

 An introduction to the theories and principles of advertising with a focus on current practice in advertising agencies. Topics include advertising foundations, planning and strategy, advertising media, advertising campaign strategy and an evaluation of commercials (print, television, radio, and Internet). Prerequisite: BUS 0350. Offered spring. (3 Credits)

3 credits.

This course is an analysis of effective management strategies and the body of knowledge associated with pursuing a career in sport management. The course introduces the student to sport management career opportunities in the sport industry and to sport principles as they apply to management, leadership style, communication, and motivation.

This course provides a basic overview of the legal / moral/ ethical environment in that influences sports industry decisions. Topics include the examination of the roles of contracts, obligations, enforcement, judgements about right and wrong behavior among athletes, coaches, agents, owners, spectators, sponsors and others. Uses a case study model to examine the application of legal and ethical principles to a variety of sports industry matters. Prerequisites: Sophomore status or above. 

This course introduces the student to the power and politics of sport organizations in the U.S. and internationally. The basics of managerial activities necessary for governance in sport organizations and the structure and function of sport bodies will be explored. Current policy issues and the ethical questions they raise are investigated. This course provides an overview of the sport industry and will help the student understand their place in this exciting profession. Prerequisites: Sophomore status or above

This course will introduce Coaching Leadership on a sports level but show how leadership relates to personal, business and everyday successes for individuals. Creating success in the sports arena, a leader has to communicate, in a way, to bring a set of individuals together to accomplish one common goal.

To be a good leader and coach, one must motivate teamwork and reveal the powerful characteristics of success. Leadership can be universal and used in any walk of life. The best coaches are able to work through these barriers and develop systems that bring teammates together with a common purpose. Prerequisite: BUS 0250 or POI. (3 Credits)

The course is an application of Marketing Principles to sports products and services. Covered
will be all topics in the sports marketing curriculum will be covered, including consumer
behavior, market research, promotions, products, pricing, sponsorship and e-marketing.
Prerequisite: BUS-0350 Offered spring semester. (3 Credits)

In this course, you will learn how to write a sports story. Students will examine how to report and write about various sports while examining issues from race and gender to hero worship and sportsmanship. Students will also examine the ethics of what sports journalists do and why they do it. (3 Credits)

Exploration and examination of youth sport philosophy, administration and programming for youth, and current issues and events necessary to deliver youth sport activities within a variety of organizations. Youth sports is set apart from other recreational programs by the amount of learning that occurs during childhood and adolescence through the youth sport experience. This course will also address youth sport coaching, risk management and the role of the parent in youth sports.

(3 Credits)