AC200
Financial Accounting Principles (3 cr.)
This course is an introduction to the accounting principles and procedures used to maintain an organization's financial records and to prepare its financial statements for use by its stakeholders. Topics include an introduction to the accounting profession, the accounting cycle and process of analyzing and recording transactions, and the Generally Accepted Accounting Principles used in the preparation and analysis of financial statements.

AC205
Managerial Accounting Principles (3 cr.)
Prerequisite: AC200
This course is an introduction to the managerial accounting and reporting systems used for decision making purposes. Topics include cost accounting and variances, cost-volume-profit relationships, job order and process cost systems, budgeting and measuring performance, and an introduction to the time value of money and the capital budgeting process.

AC300
Intermediate Accounting I (3 cr.)
Prerequisite: AC200
This course is a comprehensive study of financial accounting theory. Topics include the formation of Generally Accepted Accounting Principles (GAAP), financial statement presentation and valuation, revenue recognition concepts, time value of money, cash and marketable securities, accounts receivable, and inventories.

AC305
Intermediate Accounting II (3 cr.)
Prerequisite: AC300
This course is a continuation of the comprehensive study of financial accounting theory.  Topics include fixed assets and depreciation, long-term investments, current and contingent liabilities, long-term liabilities, contributed capital, leases, accounting for income taxes, earnings per share, and post-retirement benefits.

AC310
Taxation (3 cr.)
Prerequisite: AC200
This course provides an introduction to corporate federal income tax law.  Tax provisions and administrative rules pertaining to corporations and alternative organizational structures are examined.

AC315
Cost Accounting (3 cr.)
Prerequisite: AC205
This course covers cost accounting as it applies to both manufacturing and service organizations. Topics include job order and process cost systems, budgeting, standard costing, and other selected accounting topics which are used in management decision making.

AC400
Advanced Accounting  (3 cr.)
Prerequisite: AC305
This course examines advanced accounting problems, theory, and financial statement presentations.  Topics include consolidations, business combinations, governmental and non-profit reporting, partnership accounting, and foreign exchange transactions.

AC405
Auditing (3 cr.)
Prerequisite: AC300
This course covers audit theory and practice. It emphasizes applying audit theories and procedures in the examination of a company's financial statements by a certified public accountant. Auditing standards, professional ethics, legal responsibilities, and current auditing trends are discussed.

AC410
Corporate Finance  (3 cr.)
Prerequisite: AC205
This course is an in-depth study of corporate financial management strategies. It focuses on decisions regarding risk and return, the management of current assets and current liabilities, capital budgeting using the time value of money concepts, and the maximization of shareholder wealth in a global economy. It also examines organizational use of the stock market and other financial institutions and systems.

AC415
International Accounting (3 cr.)
Prerequisite: AC400
This course examines the accounting and reporting issues of foreign owned operations faced by large international firms. Topics include the differences in the accounting principles followed in various countries, determination of the appropriate method to be used in translating and consolidating foreign owned entities with the parent organization, and the harmonization of accounting principles around the globe.

AC420
Forensic Accounting and Forensic Auditing (3 cr.)
This course examines forensic accounting and the procedures used to review and identify fraudulent transactions. Topics include fraud audit techniques, policies and safeguards for the prevention of fraud, and the use of technology in the forensic audit process.

MG305
Managerial Ethics (3 cr.)
This course introduces students to the important moral issues that arise in various organizational contexts.  It examines the social, political, and economic environments within which moral issues occur.  The ethical concepts and reasoning skills relevant for resolving moral dilemmas are presented.

MG311
Economics for Managers
This course provides an overview of the macro and microeconomics theories used by individuals in various management and business professions. The economic decisions made by households and organizations in various markets are examined. Also examined are the laws of supply and demand, the macroeconomic indicators of the economy, business cycle analysis, the forces of production and consumption, labor market theory, and consumer choice. The impact of government economic policies on organizations is also examined.

MG401
Principles of Management (3 cr.)
This course explores the concepts and theories of management and their application in today's managerial environment.  It examines the essential functions of management: planning, organizing, leading and controlling.

BU400
Business Law (3 cr.)
This introductory course examines the legal context for business, including the legal and regulatory system, the law of contracts, property laws and torts, and forms of business organization, including partnerships and corporations.  The course also introduces areas of law and regulation which affect business activities, including employment law, securities, antitrust, bankruptcy, consumer protections, and environmental laws.

BU403
Applied Statistics (3 cr.)
This course presents the theory and procedures of data analysis.  It focuses on measures of central tendency and dispersion, simple probability, data analysis and an overview of statistical inference.

CM309
Professional Writing (3 cr.)
This course provides strategies for developing a clear, concise professional writing style. A variety of writing formats, including business letters and memos, formal research proposals, and reports are addressed. Voice, style, audience, purpose and the writing process, including strategies for editing and revision, are examined in the context of interpersonal and ethical dimensions.

CM310
Oral Communications (3 cr.) Communication skills pertinent to organizational settings form the foundation of this course. Effective methods for design and delivery of oral communication are examined. Other topics include communication styles, interpersonal communication skills, dynamics of small group communication and persuasive speaking.

MG490
Bachelor of Science Capstone (3 cr.)
Prerequisite:  All other requirements of the program
This course integrates knowledge and skills developed in previous courses and provides an opportunity to apply them to a selected topic. Each student selects an issue currently confronting the field of study or profession, clearly defines the issue using appropriate references and resources, and creates a paper and presentation which addresses the issue. The topic must be suitable for formal presentation to a business or professional organization and the student will present the completed work to classmates.