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ACCT-4150
3 hours
Government and Nonprofit Accounting
–Fa
Accounting and reporting principles, standards, and procedures
applicable to nonprofit organizations.
Prerequisite: ACCT-3120
Intermediate Financial Accounting II or permission of instructor.
ACCT-4170 Advanced Managerial Accounting
–Sp
3 hours
Advanced topics in accounting for manufacturing companies
and the use of the computer in cost accounting applications.
Prerequisite: ACCT-3170 Managerial Accounting.
ACCT-4190 CPA Review
–Sp
3 hours
Comprehensive review of the application of accounting
principles, using specific problems and development of
approaches to problem solving. Useful as intensive preparation
for the CPA examination.
Prerequisite: ACCT-3120 Intermediate
Financial Accounting II.
ACCT-4210 Taxation of Business Entities
–Sp
3 hours
An examination of the tax provisions governing C Corps, S
Corps, partnerships, and estates. Analyzes international and multi-
state taxation of corporations.
Prerequisite: ACCT-4110 Federal
Income Taxes.
ACCT-4220 International Accounting
–Sp
3 hours
This course offers information about global accounting diversity
and the reasons for it. International Financial Reporting Standards
(IFRS) are discussed along with the history of international
standard development. Foreign currency exchange rates,
transactions, and hedging are covered. Students also do research
into accounting in multinational corporations.
Prerequisites:
ACCT-2110 Principles of Accounting I,ACCT-2120 Principles of
Accounting II.
ACCT-4810 Seminar in Accounting
–Sp
1 hour
A forum for discussion of contemporary topics and issues in
accounting. Current issues will be chosen from topics in financial
and managerial accounting, auditing, tax, and governmental
and nonprofit accounting.
Prerequisites: ACCT-3170 Managerial
Accounting; ACCT-4110 Federal Income Taxes; ACCT-4120
Auditing.
Business Administration (BUS)
BUS-1000 The Business Profession
–Fa, Sp
2 hours
Provides a broad and comprehensive introduction to the field
of business and encourages students to discover their calling
to ministry in the marketplace. Includes an introduction to the
academic requirements of the program and provides opportunity
for practical experience in the field of business. (Fee $25)
BUS-2100 Business Communication
–Fa, Sp
3 hours
Instruction for writing business letters, memos, email,
and business reports. Oral business presentations, group
collaboration, and the communication process in general are also
discussed.
Prerequisite: ENG-1400 Composition.
BUS-2110 Statistics I
–Fa, Sp
2 hours
An introduction to statistical methods used in business decision
making, including descriptive statistics, probability, probability
distributions, estimation, and hypothesis testing.
Prerequisite:
GMTH-1020 College Algebra.
BUS-2120 Statistics II
–Fa, Sp
2 hours
An extension of Statistics I to include tests of hypothesis,
analysis of variance, chi-square, simple and multiple regression
models.
Prerequisite: BUS-2110 Statistics I.
BUS-2150 Statistics for Business
–Fa, Sp
3 hours
An introduction to statistical methods used in business decision
making including descriptive statistics, probability, probability
distributions, interval estimation, hypothesis tests involving
variances, analysis of variance, ch-square tests, F-tests, simple
and multiple regression models, model building, and time series.
Prerequisites: GMTH-1020 College Algebra.
BUS-2180 Business Law I
–Fa, Sp
3 hours
Examines the legal environment in which business operates.
The course begins by surveying various sources and law and
related ethical principles, and the structure and function of
the judicial system. The remainder of the course addresses
substantive areas of law, typically including torts, contracts,
warranty and consumer protection, agency and employment,
business entities, antitrust, intellectual property, and environmental
law.
BUS-3000 The Business Experience
–Fa, Sp
1 hour
This course is to prepare the business student to transition
into the work world upon graduation. Topics and experiences
include: résumé writing, interviewing, networking, internships, and
business etiquette. (Fee $25).
BUS-3150 Operations Analysis
–Fa, Sp
3 hours
Introduces mathematical methods of decision analysis. Topics
include probability, forecasting, decision under uncertainty,
decision trees, inventory models, linear programming, and
networks.
Prerequisites: BUS-2150 Statistics for Business.
BUS-3180 Business Law II
–Sp
3 hours
Continues the study of the legal environment in which
business operates, with particular focus on topics covered on
the CPA exam. Typical course content includes sales, negotiable
instruments, secured transactions, bankruptcy, partnerships,
securities regulation, real and personal property, wills and trusts,
and insurance.
Prerequisite: BUS-2180 Business Law I.
BUS-3280
3 hours
Integrated Business Core Practicum
–Fa
In this course, students will apply concepts from the corequisite
courses in which they are enrolled to their own start-up business
ventures and to community service projects. Students in the
class will form a 30- to 35-person company. Each company will
develop a plan of organization to form and operate a business for
the semester, as well as an organizational and operating plan to
complete a community service project.
Prerequisites: ITM-1500
Information Technology for Business; ITM-1510 Software Tools
for Business; ACCT-2110 Principles of Accounting I; ACCT-2120
Principles of Accounting II; BUS-2150 Statistics for Business;
BUS-2180 Business Law I; ECON-2330 Microeconomics; ECON-
2340 Macroeconomics. Corequisites: MRKT-3600 Principles
of Marketing; MGMT-3500 Principles of Organization and
Management; FIN-3710 Principles of Finance (blocked courses).
BUS-3400
1–3 hours
Independent Study in Business Administration
–Fa, Sp, Su
Research in problems of accounting, management information
systems, general business, economics, finance, management, or
marketing.
BUS-3410 Topics in Business
–Fa, Sp, Su
1–3 hours
A variety of courses are covered under this heading on an
experimental basis. This allows the department to meet the
changing needs of the students without formally adding or
dropping courses.
BUS-3450 Business Internship
3–12 hours
A work-study program designed for junior and senior
business administration majors to receive a variety of job-related
experiences in a business environment. The program is arranged
and administered by the department.
BUS-3514
3 hours
Entrepreneurial Ventures in E-commerce
–Sp
This course provides instruction and guidance on how to create
and run a profitable, Internet-based business. Topics include
reviewing intellectual property rights, designing a website to
maximize revenue, developing an advertising and marketing plan
for online businesses, sourcing start-up capital, utilizing analytics
to test search engine optimization, and leveraging social media
accounts to target consumers and grow the business. (even years)
2017–18 Undergraduate Academic Catalog
Page
223
Course Descriptions
ACCT-4150 – BUS-3514
BUSINESS ADMINISTRATION