Bachelor of Business Administration in Accounting

An introduction to financial accounting including developing, analyzing and interpreting financial statements.

This course is an introduction to management accounting and organizational performance measurements such as basic costing and capital budgeting.

This course examines business information systems theory and business applications. Topics include components of the life cycle as well as business information analysis, design and implementation.

This course will consist of three main units of instruction. The first unit will cover an introduction to legal theory, legal and deductive reasoning, constitutional law, administrative law, the court system, civil and criminal procedures, alternative dispute resolution, criminal law, and the concepts of tort and strict liability. The second unit will consist of the study of common law contract theory and an introduction to the Uniform Commercial Code. The basic elements of contracts will be examined, along with remedies, statute of frauds and third party rights. The final unit will consist of the application of property, bailments, agency, employment law, business structures, intellectual property, E-commerce, international law and other topics. The concept of ethics and proper business conduct will be emphasized throughout the course.

This course introduces the role of the market price system in managing the use of society's resources and in rationing available supplies. The efficiency of resource management is examined in the light of a variety of more- or less-competitive market environments. Conclusions are inferred from the rational behavior of optimizing decision-makers.

Learning Outcomes:

• Describe the functions of prices in allocating resources and rationing commodities in a market economy
• Predict the resource-demanding and product-supplying behavior of businesses under various market structures
• Formulate reasoned opinions on public policy actions which affect allocative efficiency and the distribution of income
• Understand market structure and functioning, differentiate between cost and supply relationships, and identify and understand consumer behavior and demand theory
• Calculate and understand product and resource pricing as well as revenue and profit relationships
• Formulate reasoned opinions on international specialization and trade, and form opinions on matters of public economic policy that are independent, informed and well-reasoned
• Predict price levels resulting from supply-side and demand-side economic forces
• Analyze the allocative and rationing functions of market prices

This course research and practice in academic writing and writing of reports, proposals, memoranda and other kinds of prose used in the fields of academia, business and industry.

This course applies descriptive and inferential statistics to business and economic problems. Statistical distributions are used to conduct interval estimates and hypothesis tests. Empirical evidence of cause and effect relationships is investigated through simple two-variable linear regression and correlation analysis.

This course explores accounting, business and legal decision-making from an ethical perspective. It focuses on the business person as an ethical decision-maker and on the business as a socially moral agent. Case studies from the core business disciplines as well as supplemental materials or assignments for the disciplines are used as learning materials.

This seminar is designed to help students transition from college to the professional work environment. The seminar will be led by faculty with guest speakers from across the university and from area businesses. Topics include developing a professional resume, interviewing skills and business etiquette.

This course considers the basic financial decisions within a business. Topics include setting financial goals, measuring risk and return, time value of money, fundamentals of capital structure, fundamentals of dividend policy, sourcing funds, fundamentals of capital budgeting, fundamentals of stock, and bonds and their valuation.

A study of the process of planning and executing the conception, pricing, promotion and distribution of ideas, goods and services that satisfy individual and organizational objectives.

The study of planning, leading, organizing, and controlling to effectively manage organizations in a dynamic environment. Includes a heavy emphasis on human behavior in organizations.

This course is intended to be a survey of operating practices and models in both manufacturing and service firms. It provides managers with sufficient knowledge to make informed "total business decisions" and to introduce standard terms and concepts for communications with operating personnel. In such a course, it should be recognized that breadth of subject matter, not depth of topic, will be the goal. Emphasis is more on skills for operating/controlling systems than on design. Topics covered are forecasting quality control; inventory and supply chain management; aggregate/capacity planning and scheduling; and project management.

This course reflects the sensitivity of the global market to economic, political and cross-cultural differences in relation to planning, pricing, promotion, distribution and the need to remain competitive.

This course is a capstone course designed to integrate the functional areas of business for corporate- and business-level strategic decision making. This course is usually taken during the student's last semester of study.

Financial accounting theory and methodology including the conceptual framework of generally accepted accounting principles. Basic coverage of financial statement structure and detailed coverage of assets. (Prerequisite: ACCT 2203)

Continuation of Intermediate Accounting I. Liabilities, equity, pensions, leases, revenue recognition, earnings per share, disclosure, and other select financial accounting theory and methodology topics. (Prerequisite: ACCT 3113 with a grade of C or better)

Learning Outcomes:

• Accurately use accounting theory and practice for liabilities, owners’ equity and related revenue and expense accounts
• Apply accounting theory to special topics in financial accounting, including pensions, leases, company earnings per share, income tax accounting and cash flow statements
• Analyze transactions and identify the appropriate accounts to record those transactions and the appropriate presentation in financial statements
• Develop solutions to problems posed by business decisions and transactions, and apply knowledge to unfamiliar situations in problem-solving

An introduction to basic income tax law and accounting requirements as they relate to individuals and sole proprietors. This would include income and deduction issues, filing requirements and research. (Prerequisite: ACCT 2203)

Learning Outcomes:

• Explain the origins and constitutionality of the income tax law
• Calculate the tax for an individual
• Understand tax planning and its relevance
• Apply and communicate research in a specific written format and communicate the results
• Apply tax law as it relates to personal and dependency exemptions to determine the number of exemptions a given taxpayer is allowed to take
• Calculate gross income
• Prepare all necessary tax forms for an individual taxpayer

A continuation in the study of income tax law with emphasis on business entities. The major topics consist of income tax requirements for corporations, partnerships, and limited liability companies. The course also covers tax research, and a basic introduction to unified estate and gift statutes. (Prerequisites: ACCT 3313 with a grade of C or better)

Cost management theory and practices: product costing, organizational planning and control, performance measurement, cost-volume-profit analysis, and managerial decision-making. (Prerequisite: ACCT 2203)

An introduction to AIS design methodology including accounting information flow, the transaction cycles, internal control and auditing. The course focuses on automated information systems. (Prerequisite: ACCT 3113)

Learning Outcomes:

• Discuss the conceptual foundations of Accounting Information Systems (AIS), transaction processing and Enterprise Resource Planning (ERP) systems
• Inspect the control and audit of AIS including fraud, control, information security controls, confidentiality and privacy controls, processing integrity and availability controls, and auditing computer-based information systems
• Examine and use AIS applications for revenue, expenditure, production, HR/payroll and GL/reporting
• Explore the systems development process

Principles and procedures followed by a certified public accountant to render an opinion concerning fairness of audited financial statements. (Corequisite or prerequisite: ACCT 3213)

Forensic accounting covers the basic concepts related to business and accounting financial fraud including its origin, prevention and detection. Investigative techniques are used to study financial statement misrepresentation, financial corruption and asset misappropriation. Computer forensic methods are used to study the scope of these financial crimes. (Prerequisites: ACCT 2103 and ACCT 2203)

Accounting and financial reporting standards for governmental and not-for-profit organizations including fund accounting for state and local governments. (Prerequisite: ACCT 2203)

Consolidated statements, segments, interim reporting, bankruptcy and reorganization, translation of foreign currency. (Prerequisite: ACCT 3213 with a grade of C or better)

This course examines the processes and methods of financial analysis and control. The course emphasizes the objectives of different users of financial statements and describes analytical tools and techniques to meet those objectives. Analytical methods range from the computation of ratio and cash flow measures to forecasting earnings for equity valuation. Topics include cash flow analysis, profitability analysis, short-term and long-term forecasting analysis, credit analysis, and equity analysis and valuation. (Prerequisite: FIN 3113 with grade of C or better and ACCT 2203)

Supervised professional-level accounting assignment with a business firm, government agency or non-profit organization. (Prerequisites: 30 hours in major including business core, permission of department)

Small group study of topic announced by department.