ACC 110 PRINCIPLES OF ACCOUNTINGCampus:
A study of accounting principles to enable the student to understand the preparation of financial statements. The course covers a study of the accounting cycle, the recording process, accounting systems and controls. The course also covers forms of business organizations and partnership accounting. 3 hours a week, 1 semester, 3 credits. Fall.
ACC 211 FINANCIAL ACCOUNTINGCampus:
A continuation of the study of accounting principles used in the preparation of financial statements. The course also covers the statement of cash flows and analysis of financial statements. Prerequisite: ACC 110. 3 hours a week, 1 semester, 3 credits. Offered in the spring.
ACC 212 INTERMEDIATE ACCOUNTING ICampus:
Part one of a two-part course, which emphasizes an in-depth study of the underlying concepts of financial accounting, including the interpretation and application of pronouncements of various standard-setting organizations. This course focuses on the conceptual framework of financial accounting and includes a study of the basic financial statements. The course also has the goal of giving students a deeper understanding of the proper accounting for various items on the balance sheet, primarily the various assets owned by an entity. Additionally, students will learn valuable concepts in the area of the time value of money. Prerequisite: ACC 211. 3 hours a week, 1 semester, 3 credits. Fall.
ACC 213 INTERMEDIATE ACCOUNTING IICampus:
Part two of a two-part course emphasizing an in-depth study of the underlying concepts of financial accounting, including the interpretation and application of pronouncements of various standard-setting organizations. This course focuses on the proper accounting treatment of an entity’s liabilities and stockholders’ equity. Additionally, students will gain an understanding and uses of the statement of cash flows as well as the study of other topics such as the proper accounting for pensions, leases, accounting changes, revenue recognition, income taxes and other topics. Prerequisite: ACC 212, 3 hours a week, 1 semester, 3 credits. Spring.
ACC 215 PRINCIPLES OF FEDERAL TAXATIONCampus:
A study of the federal revenue system, tax statutes and the preparation of individual tax returns. The Internal Revenue Code and regulations along with court decisions are studied and particular attention is given to how tax planning for individuals is affected. Prerequisite: ACC 213. 3 hours a week, 1 semester, 3 credits. Fall.
ACC 216 ADVANCED FEDERAL INCOME TAXESCampus:
A continuation of the study of Principles of Federal Taxation. This course provides students with a study of federal tax statutes and application to current fact patterns. Topics include property transactions, partnerships, corporations, estate, gift and trust taxation. Prerequisite: ACC 215. 3 hours a week, 1 semester, 3 credits. Spring.
ACC 241 MANAGERIAL ACCOUNTING (FORMERLY COST ACCOUNTING)Campus:
This course provides students with an opportunity to study managerial accounting concepts. Students will learn how to compile and analyze accounting information to assist managers in their planning, directing and controlling functions for service, manufacturing and merchandising entities. Topics include: incremental analysis, profit planning and the preparation of budgets, variance analysis, understanding cost behavior and cost-volume-profit analysis. Job order costing, process costing and activity-based costing systems will also be studied. Prerequisite: ACC 211. 3 hours a week, 1 semester, 3 credits. Spring.
ACC 242 ADVANCED ACCOUNTING (FORMERLY ACC 240)Campus:
A study of advanced accounting problems in areas such as consolidations, corporate merger and acquisitions and not-for-profit entities. Prerequisite: ACC 213. 3 hours a week, 1 semester 3 credits.
ACC 317 PRINCIPLES OF AUDITINGCampus:
An introduction to generally accepted auditing standards adopted by the American Institute of Certified Professional Accountants (AICPA) and releases by the Securities and Exchange Commission in conjunction with an expression of an opinion by independent public accountants. Attention to the ethics of the profession of public accounting, the study of internal control, audit procedures and objectives. Prerequisite: ACC 242. 3 hours a week, 1 semester, 3 credits. Fall.
ACC 318 ACCOUNTING THEORY AND CURRENT ACCOUNTING DEVELOPMENTSCampus:
An analysis of current accounting theory and literature. Particular attention is paid to the application of GAAP and AICPA professional standards and to financial accounting engagements. Prerequisite: ACC 213, 241. 3 hours a week, 1 semester, 3 credits. Spring.
ACC 320 ACCOUNTING INFORMATION SYSTEMS AND E.D.P. AUDITINGCampus:
A study of accounting information systems as well as audit and assurance services in the context of electronic data processing systems. The student will gain hands-on experience with accounting information systems by processing transactions for all accounting cycles using software commonly used by businesses. The student will also gain an understanding of audit objectives and procedures that are specific to audit and assurance services in a computerized environment. Use of computer assisted audit techniques will be emphasized, including exposure to the use of Generalized Audit Software. Prerequisite: COM 140, ACC 213. 3 hours a week, 1 semester, 3 credits. Spring.
BUS/COM 140 MICROCOMPUTER APPLICATIONS ICampus:
This course is designed as an introductory course to provide the background necessary for the effective use of microcomputers. The emphasis is on the major applications of microcomputers: word processing, relational databases, spreadsheets and the use of the Internet. The course includes hands-on experience with common applications software. No previous computer related experience is necessary. Note: Students may not use this course toward the math core. 3 hours a week, 1 semester, 3 credits. Fall.
BUS/COM 141 MICROCOMPUTER APPLICATIONS IICampus:
This course is intended for students from all disciplines. It will develop intermediate and advanced word-processing, spreadsheet and database techniques, including macros, report generation, database queries, importing and exporting files, address-books, labels, graphic and table manipulation. It will also include expanded Internet and World Wide Web topics. Prerequisites: COM 140 or equivalent, or departmental approval. Note: Students may not use this course toward the math core. 3 hours a week, 1 semester, 3 credits. Spring.
BUS/COM 288 BUSINESS SYSTEMS AND DESIGNCampus:
The design and development of information systems for a business environment. Topics will include analysis of information flow, design of business systems, specifications, equipment selection and file organization. Detailed steps for each phase of the design will be related to business applications on a full-scale computer system. Prerequisite: Any introductory computer course. 3 hours a week, 1 semester, 3 credits. Spring 2009, 2011.
BUS/ECO 120 MACROECONOMICSCampus:
National economic policy; inflation and unemployment in the business cycle; output and income determination; government expenditures and receipts; fiscal policy and monetary policy; federal reserve system and the banking system; variations in stabilization policy; the impact of capital-labor relations. 3 hours a week, 1 semester, 3 credits. Fall.
BUS/ECO 127 COMPARATIVE ECONOMIC SYSTEMsCampus:
Study of the philosophic and ideological basis of economic systems, how they solve various economic problems and the current state of these systems. Attention will be focused on the variations in modern economic systems: capitalist, state capitalist, market socialist, socialist and traditional. Individual countries will be used as case studies for analysis of these various economic systems. 3 hours a week, 1 semester, 3 credits. Spring.
BUS/ECO 161 INTERNATIONAL ECONOMIC PROBLEMSCampus:
Survey of current problems covering international trade, international finance, the relations between technologically advanced and less-developed nations and various international institutions and markets for the promotion of sustainable economic growth. Focus on current issues in international economic policy. Prerequisite: ECO 120 3 hours a week, 1 semester, 3 credits. Fall 2010.
BUS 219 PRINCIPLES OF FINANCECampus:
A survey of the role of finance in business management. Major areas of study include an examination of financial markets, financial organization of business entities, analysis of budgets, credit, equity and debt financing, cash flow requirements, break-even analysis, the use of corporate securities in capitalization and asset management. Prerequisites: BUS 100, ACC 211, MAT 200. 3 hours a week, 1 semester, 3 credits. Fall.
BUS/ECO 221 LABOR ECONOMICSCampus:
A study of the political economy of labor market demand and supply, the labor process and the philosophic foundations of various theories of labor. The course surveys the historical and current problems of labor organization and unions as well as the impact of race, gender and class on labor and income distribution. Prerequisite: ECO 120. 3 hours a week, 1 semester, 3 credits. Fall.
BUS/ECO 222 STATISTICSCampus:
Collection and tabulation of statistical data. Simple correlation and regression analysis. Probability. Random variables. Normal distribution. Sampling and sampling distributions. Statistical inference. Use of Microsoft Excel, a spreadsheet program, integrated into the course. Prerequisites: MAT 113 or MAT 200. 3 hours a week, 1 semester, 3 credits. Fall.
BUS/ECO 223 MONEY AND BANKINGCampus:
The roles of money and credit, financial markets and institutions and central banking in the U.S. economy. The banking system and its relationship with the federal reserve system, as well as international banking issues and problems, will also be analyzed and explored. Prerequisite: ECO 120. 3 hours a week, 1 semester, 3 credits. Spring.
BUS/ECO 226 MICROECONOMICSCampus:
Marginal analysis of demand and supply, the individual firm and market microstructure. Consumer behavior and producer behavior. Alternative models of price determination and profit maximization. The relation between input and output markets. Prerequisite: ECO 120. 3 hours a week, 1 semester 3 credits. Spring.
BUS 324 ADVANCED MANAGERIAL FINANCECampus:
This course examines in detail the cost of capital, leverage, dividend policy, management of working capital, long-term financing and expansion or failure of corporations. Prerequisite: BUS 219 and MAT 200. 3 hours a week, 1 semester, 3 credits. Spring.
BUS 480 RESEARCH AND STATISTICAL APPLICATIONS FOR ACCOUNTANTSCampus:
This course examines research methods and statistical applications that aid in making managerial decisions. Statistical analysis for business applications are emphasized. Salient topics include sampling, probability theory, regression analysis, forecasting, hypothesis testing, design of experiments and quality control. Students are required to propose, then obtain the instructor’s approval and complete a research project utilizing methodologies contained in the course. Prerequisite: BUS 222, COM 140, ACC 213. 3 hours a week, 1 semester, 3 credits.
BUS 362 INTERNSHIP IN BUSINESSCampus:
A course designed to give an upper-division business major the opportunity to experience a formal business environment as an application of the principles studied in the various business disciplines. A member of the business faculty will plan the program with the student, supervise its implementation and relate to the representative of the business firm acting as liaison. Prerequisite: senior or junior business major with 2.7 cumulative average or higher and with permission of the department. 1 seminar hour per week/100 hours in the professional setting. 1 semester, 3 credits. Fall and spring.
BUS 100 PROCESS OF MANAGEMENTCampus:
An introduction to the business decision-making process through the study of the theory and practice of management. The manager’s tasks: planning, organizing, directing and controlling are reviewed through reading and case studies. The student is introduced to the concept of strategic planning and in line with today’s emphasis on productivity, particular attention is paid to human resources and motivation. 3 hours a week, 1 semester, 3 credits. Fall.
BUS 130 ORGANIZATIONAL BEHAVIORCampus:
An introduction to the study of management theory concerning human behavior in formal organizations. The student is given the opportunity to test theories through the analysis and discussion of a series of case studies. Prerequisite: BUS 100. 3 hours a week, 1 semester, 3 credits.
BUS 150 BUSINESS LAW ICampus:
Introduction to the legal environment of business. General survey of the legal system, courts and procedures. Study of the law of contracts, agency, partnership and corporations. The course uses the case and text method. 3 hours a week, 1 semester, 3 credits. Fall.
BUS 151 BUSINESS LAW IICampus:
A continuation of Business Law I. Personal property, bailments, sales, commercial paper, creditors’ rights, real property, secured transactions and regulation of business. Prerequisite: BUS 150. 3 hours a week, 1 semester, 3 credits. Spring.
BUS 200 MARKETINGCampus:
A study of the importance of marketing to society and to the economy and its pivotal role in the business and nonprofit sectors. The course provides a firm foundation in marketing principles and in the strategic marketing planning process. 3 hours a week, 1 semester, 3 credits.
BUS 204 MARKETING PROMOTION AND ADVERTISINGCampus:
An intensive review and study of the promotion and sale of products or services. Both conceptual and applied approaches to such areas as advertising and public relations are used. The student will be required to develop a report on a promotion plan for a product or service. Prerequisite: BUS 200. 3 hours a week, 1 semester, 3 credits. Spring 2009, 2011.
BUS 208 PUBLIC RELATIONSCampus:
The study of public relations and its role as a communications and marketing tool. Corporate image, external and internal communications and firms’ relationships with various organizations are explored. Case study analysis and practice in writing press releases and other corporate communications are expected. Prerequisite: BUS 200. 3 hours a week, 1 semester, 3 credits. Spring 2010.
BUS 230 HUMAN RESOURCES MANAGEMENTCampus:
A review of the theory of the effective management of human resources. The students examine employer-employee relations in such areas as equal employment opportunity practices, training and evaluation methods, compensation and reward or motivational programs, legal and regulatory requirements and the role of collective bargaining. The course utilizes the case method supplemented with an assigned text. Prerequisite: BUS 100. 3 hours a week, 1 semester, 3 credits. Fall.
BUS 275 BUSINESS IN A GLOBAL ENVIRONMENT (FORMERLY INTERNATIONAL BUSINESS)Campus:
This course presents students with a global view of contemporary business. Techniques used by businesses to engage in international commerce are studied in conjunction with the cultural, social, economic, geographic and political factors that affect the success of international business activities. Specific topics of study include international trade theories, global economic associations, the foreign exchange market, importing, exporting, global production systems, international marketing and the assessment of the potential of specific international markets. Prerequisites: BUS 200, ECO 120. 3 hours a week, 1 semester, 3 credits. Spring.
BUS 284 BUSINESS IN CYBERSPACECampus:
This course explores all of the aspects of electronic or Internet commerce. The field is evolving rapidly and students read the latest materials. However, the main approach of the course is experiential. Students do hands-on exercises and explorations that develop their appreciation for the present electronic commerce environment and also for what is likely to happen in the future. Prerequisite: BUS 200, COM 140. 3 hours a week, 1 semester, 3 credits. Fall and spring.
BUS 285 PRINCIPLES OF ENTREPRENEURSHIPCampus:
A course that examines how entrepreneurs search for innovative opportunities both within an organization and as a new enterprise. The student will utilize existing knowledge and gain an understanding of the protocols and mechanisms needed to bring a product or service to market. Writing a business plan is an integral part of the course. Prerequisites: BUS 200, BUS 219 or ACC 242, BUS 150. 3 hours a week, 1 semester, 3 credits. Spring 2009, 2011.
BUS 302 RETAIL MANAGEMENTCampus:
A study of the marketing of goods and services to the final customer. Topics include the structure of contemporary American retailing, assortment planning, inventory control, customer service, price, promotion and location strategies, international retailing and the interrelationship of retailing, society and the economy. Prerequisite: BUS 200, MAT 200. 3 hours a week, 1 semester, 3 credits. Fall 2009.
BUS 306 MARKETING RESEARCHCampus:
A study of the various research methodologies used in solving marketing research problems. Includes research design and data collection methods (surveys, questionnaire design, sampling) to enable the student to make the best possible decision in exploring solutions to marketing problems and opportunities. A complete marketing research report is required. Prerequisites: BUS 222, BUS 200. 3 hours a week, 1 semester, 3 credits. Fall 2010.
BUS 472 BUSINESS POLICY SEMINARCampus:
An examination and integration of all the business aspects of an enterprise. The student is given the opportunity to review the principal functions of management such as production management, financing, human resources and marketing. The writing of a major paper is the focal point of the student’s efforts. For senior business majors only. 3 hours a week, 1 semester, 3 credits. Spring.
PHI 160 INTRODUCTION TO ETHICSCampus:
What are the sources of morality? What makes an action right or wrong? What constitutes the good life? This course will explore these questions and examine related issues such as absolutism vs. relativism, objectivism vs. subjectivism, rules vs. outcomes. General theories will be applied to specific ethical dilemmas through discussion. 3 hours a week, 1 semester, 3 credits. Fall.
MAT 111 COLLEGE ALGEBRACampus:
Properties of numbers and expressions; linear and quadratic equations; systems of equations; exponents and logarithms; functions; linear, quadratic, polynomial, exponential and logarithmic. Not open to students who have completed MAT 113 or students with credit for any 200-level math course. 3 hours a week, 1 semester, 3 credits.
MAT 113 ELEMENTARY FUNCTIONS: PRECALCULUSCampus:
Introduction to the concept of functions: their graphs, elementary properties, geometric transformations, inverses and algebra of functions. Introduction to the elementary functions and their properties: linear, polynomial, rational, exponential, logarithmic and trigonometric functions. Designed for those who intend to go on to a calculus course. Prerequisite: 11th-year mathematics or equivalent. Not available to students with credit for any 200-level math course. Students will not receive credit for both MAT 111 and MAT 113. 3 hours a week, 1 semester, 3 credits. Fall and spring.
MAT 200 MATHEMATICS FOR BUSINESS AND ECONOMICSCampus:
This course includes the study of matrices, linear programming, the simplex method and the mathematics of finance. Basic business applications of precalculus mathematics will be discussed. Prerequisite: MAT 111. 3 hours a week, 1 semester, 3 credits.
MAT 203 MATHEMATICAL FOUNDATIONS OF COMPUTER SCIENCECampus:
The emphasis will be on algorithmic problem solving and discrete mathematical concepts including logic, sets, Boolean algebra, relations, functions, induction and recursion, counting principles and combinatorics, graphs and trees. Use of the computer as a problem-solving tool will be integrated with the theory. Fundamental algorithms including sorting, searching and tree traversal will be introduced. Prerequisite: MAT 113 or equivalent. 4 hours a week, 1 semester, 4 credits. Fall 2009.
SPC 102 SPEECH COMMUNICATIONCampus:
A study of the speech communication process – its basic theories and principles and their application in guided speech experiences, including public speaking. 3 hours a week, 1 semester, 3 credits. Fall and spring.
ENG 103 WRITING FOR EFFECTIVE COMMUNICATIONCampus:
Analysis and application of the principles of effective writing. Skill development in the performance of various writing tasks. Research techniques also implemented. 3 hours a week, 1 semester, 3 credits. Fall and spring.
ENG 110 COMMUNICATION FOR PROFESSIONALSCampus:
This course is designed to provide students with communication theories and proficiencies needed in professional organizations. Students will study the structural principles of this type of communication and its specialized writing techniques and formats, strengthen critical and editing skills, polish grammar and vocabulary, examine verbal and non-verbal communication modes, develop expertise in speaking and listening effectively. 3 hours a week, 1 semester, 3 credits. Spring and fall.
HIS 152 CONTEMPORARY INTERNATIONAL PROBLEMSCampus:
An in-depth study of selected controversial issues in the field of current history. 3 hours a week, 1 semester, 3 credits. Fall and spring.
HIS 210 MODERN SUB-SAHARAN AFRICACampus:
A survey of contemporary Africa south of the Sahara with emphasis upon internal history in the 20th century from the viewpoint of current situations. 3 hours a week, 1 semester, 3 credits. Spring 2009.
HIS 220 EAST ASIACampus:
The history and culture of China, Korea, Japan with an emphasis upon understanding the contemporary scene in light of the past. 3 hours a week, 1 semester, 3 credits.
HIS 224 SOUTH AND SOUTHEAST ASIACampus:
A study of post World War II developments in India, Pakistan and Southeast Asian countries in light of past history. Emphasis will be on the rise of nationalism, problems of a social and economic order and an evaluation of world involvement in the areas. 3 hours a week, 1 semester, 3 credits.
HIS 225 THE MAKING OF THE MODERN MIDDLE EASTCampus:
This course explores the history of the Middle East with special emphasis on the origins of contemporary problems. Topics include the rise of nationalism and religious fundamentalism, the legacies of Ottoman and Western rule and the East-West conflict. 3 hours a week, 1 semester, 3 credits.
HIS 250 LATIN AMERICACampus:
Iberian civilization in America from its Colonial period to the present. Focus will be on the emergence of selected countries as modern nations and upon Latin America in hemispheric and world affairs in the 20th century. 3 hours a week, 1 semester, 3 credits.
HIS 255 A HISTORY OF SOUTHERN AFRICACampus:
A thematic survey of southern Africa, which eventually becomes the Republic of South Africa. Themes include colonialism, slavery, resistance, racism and apartheid, the emergence of democracy and South Africa’s regional and international relations. 3 hours a week, 1 semester, 3 credits. Offered as needed.
POL 205 COMPARATIVE GOVERNMENTSCampus:
An introductory survey of selected Western and non-Western political systems, with emphasis on comparing and evaluating the performance of these systems in light of democratic and other values. 3 hours a week, 1 semester, 3 credits.
POL 215 INTERNATIONAL RELATIONS, LAW AND ORGANIZATIONCampus:
An introductory survey of international relations. Emphasis will be placed on theories about how nations relate to one another, the role of governmental and non-governmental organizations in the international community and the resolution of international issues and problems. 3 hours a week, 1 semester, 3 credits. Fall 2009.
POL/SOC 250 SOCIAL CHANGE IN DEVELOPING COUNTRIESCampus:
Theories of social change will be examined in light of economic, social, political and cultural transformations, which characterize industrializing and modern industrial societies. The focus will be on Asia, Africa and the Middle East. Prerequisite: SOC 100 or SOC 136. 3 hours a week, 1 semester, 3 credits. Spring 2009.
COM 152 COMPUTER PROGRAMMINGCampus:
An introduction to the concepts underlying computer science and programming such as: abstraction, analysis and modularity. Emphasis is on algorithm development and the use of structured design techniques in solving problems. Students will develop programs using the syntax and semantics of a higher-level language such as C++ or Java. Searching, sorting, recursive algorithms and the concept of objects will be introduced. (Corresponds to ACM CS1). Prerequisite: COM 150 or departmental approval. 3 hours a week, 1 semester, 3 credits. Spring.
COM 200 COMPUTER SCIENCE: AN OVERVIEWCampus:
For students from all disciplines. Topics include: computer organization, information representation in digital computers; data abstraction and data structures such as trees, lists and stacks; algorithm development and analysis; programming languages; hardware and software systems; information processing and database concepts; computer technology and society. 3 hours a week, 1 semester, 3 credits. Fall 2009.
COM 210 ALGORITHMS AND DATA STRUCTURESCampus:
This course explores specific classes of problems and their solutions. Fundamental questions concerning computational complexity, data storage and access, data encapsulation using objects, space/time bounds, optimal algorithms and data structures including lists, queues and trees are addressed. Algorithms for important classes of problems such as searching, sorting and pattern-matching will be designed, implemented and tested in a laboratory environment. (Corresponds to ACM CS2.) Prerequisite: COM 152 and MAT 203, each with a minimum grade of C-. 3 hours a week, 1 semester, 3 credits. Spring 2010.
COM 360 COMPUTER COMMUNICATIONS AND NETWORKINGCampus:
The Open System Interconnection (OSI) model provides the theoretical basis for the study of computer communications. Topics include the physical transmission of data, communication protocols and architecture, network addressing, services and applications such as File Transfer Protocol (ftp), telnet and e-mail. Topologies, design and implementation issues involved in LANs, WANs and internetworking will be explored. Prerequisite: COM 210 with a minimum grade of C-. 3 hours a week, 1 semester, 3 credits. Fall 2010.
COM 380 DATABASE SYSTEMSCampus:
An introduction to the principal functions of a Database Management System (DBMS), physical data organization, relational query languages and issues of data security and consistency. Prerequisite: COM 152 or departmental approval. 3 hours a week, 1 semester, 3 credits. Fall 2010.