2003-2004 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 Software Tools for Business .................................... 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 involves 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 Software Tools for Business .................................... 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 account- ing 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. Prerequisite: 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 state- ment 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. Prerequisites: ACCT-2120 Principles of Accounting II; MIS-1500 Information 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. Prerequisite: 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 respon- sibilities, 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.