2002-2003 Academic Catalog

52 Business Administration School of Social Sciences and Professional Studies Minors The minors offered by the Department of Business Administra- tion are designed to provide a basic understanding of specific aspects of business. The minor in business administration for the nonbusiness major involves 18 semester hours including: ACCT-2110 Principles of Accounting I .................................... 3 ECON-2330 Microeconomics ................................................. 3 MGMT-3500 Principles of Organization and Management .... 3 MRKT-3600 Principles of Marketing ....................................... 3 2000 or 3000- Level courses selected from Business Administration Core ................................................................. 6 The minor in Christian ministries management for the nonbusiness major involves 18 semester hours including: ACCT-2110 Principles of Accounting I .................................... 3 FIN-2730 Church Business Administration ............................. 3 MGMT-3500 Principles of Organization and Management .... 3 MGMT-3530 Human Resources Management ....................... 3 MIS-1500 Information Management in a Dynamic World ....... 2 MIS-1510 Information Management Software Tools Lab ....... 1 MRKT-3680 Nonprofit Marketing ............................................ 3 The minor in economics involves 18 semester hours including: ECON-2330 Microeconomics ................................................. 3 ECON-2340 Macroeconomics ................................................ 3 ECON-3310 International Money and Capital Markets .......... 3 ECON-3350 Comparative Economic Systems ....................... 3 3000 or 4000- Level Electives in Economics .......................... 6 The minor in international business for the business major involves 17 semester hours including: BUS-2910 International Business ........................................... 2 At least 9 hours from: ECON-3350 Comparative Economic Systems .................... 3 ECON-3360 International Trade and Economics ............... 3 MGMT-3570 International Management ............................. 3 MRKT-4620 International Marketing ................................... 3 At least 3 hours from: ANTH-1800 Cultural Anthropology ..................................... 3 BEPH-2260 Religion and Culture ....................................... 3 COM-3140 Intercultural Communication ............................. 3 POLS-3650 International Relations .................................... 3 Additional Elective selected from courses listed above ......... 3 The minor in international business for the nonbusiness major involves 20 semester hours including: BUS-2910 International Business ........................................... 2 At least 6 hours from: ECON-2330 Microeconomics .............................................. 3 ECON-2340 Macroeconomics ............................................. 3 MGMT-3500 Principles of Organization and Management 3 MRKT-3600 Principles of Marketing .................................... 3 At least 6 hours from: ECON-3350 Comparative Economic Systems .................... 3 ECON-3360 International Trade and Economics ............... 3 MGMT-3570 International Management ............................. 3 MRKT-4620 International Marketing ................................... 3 Additional Electives selected from courses listed above ........ 6 The minor in management information systems involve 18 semester hours including: ACCT-2110 Principles of Accounting I .................................... 3 MGMT-3500 Principles of Organization and Management .... 3 MIS-1500 Information Management in a Dynamic World ....... 2 MIS-1510 Information Management Software Tools Lab ....... 1 MIS-2000 Structured Programming ........................................ 3 (or EGCP-1310 Algorithmic Programming ......................... 2) Electives selected from below .............................................. 6-7 MIS-2100 Modern Programming Tools ............................... 3 Any 3000 or 4000 level MIS Electives Any 2000-4000 level computer science course Course Descriptions Accounting ACCT-2110 Principles of Accounting I 3 hours An introduction to accounting for business organizations with an emphasis on financial statement preparation and interpretation. Topics include: the accounting cycle, present value, and ac- counting for stock and debt instruments. Prerequisite: sophomore status . ACCT-2120 Principles of Accounting II 3 hours A continuation of accounting for business organizations. Topics include: cash flow statements, investments, and managerial accounting concepts. Prerequisite: ACCT-2110 Principles of Accounting I. ACCT-3110 Intermediate Financial Accounting I 3 hours Theoretical concepts and accounting standards which form the basis for accounting practices, financial statement preparation, and analysis. Topics include: financial statement formats, present value, and accounting for receivables and inventory. Prerequi- site: ACCT-2120 Principles of Accounting II. ACCT-3120 Intermediate Financial Accounting II 3 hours Continuation of theoretical concepts and accounting standards that form the basis for accounting practices and financial statement preparation and analysis. Topics include: accounting for fixed assets, intangible assets, current liabilities, long-term debt, and stockholders’ equity. Prerequisite: ACCT-3110 Intermediate Financial Accounting I. ACCT-3150 Accounting Information Systems 3 hours A study of the flow of information through the accounting system emphasizing systems analysis and design, internal controls, and computer applications in the business environment. Prerequi- sites: ACCT-2120 Principles of Accounting II; MIS-1500 Informa- tion Management in a Dynamic World; junior status. ACCT-3170 Managerial Accounting 3 hours Principles of industrial and distribution cost accounting, job order and process cost systems, and standard costs. Prerequi- site: ACCT-2120 Principles of Accounting II. ACCT-4110 Federal Income Taxes 3 hours Proper preparation of federal income tax returns for individuals, partnerships, and corporations. Students are introduced to income tax planning and the effect of income taxes on business decisions. Prerequisite: ACCT-2120 Principles of Accounting II. ACCT-4120 Auditing 3 hours A study of auditing standards and related auditing procedures. Topics include: evaluation of audit evidence, professional responsibilities, and auditors’ reports and opinions. Prerequisite: ACCT-3120 Intermediate Financial Accounting II. ACCT-4130 Advanced Financial Accounting 3 hours A study of consolidated financial statements, foreign exchange, estates and trusts, branch accounting, and related problems. Prerequisite: ACCT-3120 Intermediate Financial Accounting II.