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Prerequisite Courses

Foundation Courses (27 hours)

(All courses carry three hours of credit)

Students who have not taken the following foundation courses will be required to do so as part of the program. This requirement can be fulfilled by enrolling in the courses or by completing modules and passing exams that demonstrate the content has been mastered.

 ACCT 2101  Principles of Accounting I 
 ACCT 2102  Principles of Accounting II 
 BUSA 2106  Legal and Ethical Environment of Business 
 CISM 3330   Management of Information Systems
 ECON 2105  Principles of Macroeconomics OR
 ECON 2106  Principles of Microeconomics 
 ECON 3402  Statistics for Business I 
 FINC 3511  Corporate Finance 
 MGNT 3600  Management 
 MKTG 3803  Principles of Marketing

 

Basic Accounting Courses (21 hours)
 ACCT 3212  Intermediate Accounting I (Prereq: ACCT 2102)
 ACCT 3213  Intermediate Accounting II (Prereq: ACCT 3212 "C" or higher)
 ACCT 3214  Intermediate Accounting III (Prereq: ACCT 3212 "C" or higher)
 ACCT 3232  Managerial Accounting (Prereq: ACCT 2102)
 ACCT 3251  Individual Income Tax (Prereq: ACCT 2102)
 ACCT 4241  Accounting Info Systems (Prereq: ACCT 2102)
 ACCT 4261  Auditing (Prereq: ACCT 3213, 3232, 3251, 4241. Co-req: ACCT 3214)

 

ACCOUNTING (ACCT)
ACCT 2101, Principles of Accounting I
A study of the underlying theory and application of financial accounting concepts.

ACCT 2102, Principles of Accounting II
A study of underlying theory and application of managerial acounting concepts.

ACCT 3212, Intermediate Accounting I
An in-depth study of the accounting and reporting processes and accounting theory together with current problems in reporting financial position and determining income. Includes study of valuation problems involving current assets; and property, plant, and equipment. APA Level I test fee is required.

ACCT 3213, Intermediate Accounting II
An in-depth study of the accounting and reporting processes and accounting theory together with current problems in reporting financial position and determining income. Includes study of valuation problems involving current assets; and property, plant, and equipment. APA Level I test fee is required.

ACCT 3214, Intermediate Accounting III
A continuation of ACCT 3213 with emphasis on specific measurement and reporting problems including taxes, pensions, leases, accounting changes, disclosure issues, income recognition issues, partnerships, and foreign currency transactions.

ACCT 3232, Managerial Accounting
Cost Accounting principles and techniques applied to job order and process types of industry, planning and control of the elements of production costs, and preparation of cost reports. Includes an introduction to standard costing concepts and variance analysis. Use of cost information for business policy implementation and cost topics.

ACCT 3251, Individual Income Tax
A study of the Internal Revenue Code as it relates to individuals. Updated each offering to incorporate new tax laws, regulations, and rulings in print. 

ACCT 4241, Accounting Info Systems
A specialized in-depth accounting course which addresses documentation of accounting systems, including flowcharts, evaluation of internal control and the audit trail, impact of computers on internal control, and design of accounting systems.

ACCT 4261, Auditing
The course is designed to give the student an understanding of auditing objectives and standards and a working knowledge of auditing procedures and techniques. Standards ethics and legal responsibilities of the public accounting profession, as well as preparation of audit reports, are emphasized. AICPA Level II Test fee is required.

BUSINESS ADMINISTRATION (BUSA)
BUSA 2106, Legal and Ethical Environment of Business
An introduction to the legal, regulatory, and ethical environment of business, considering the interrelationship and impact of political, social, cultural, environmental, technological, international, and diversity issues.

BUSINESS INFORMATION SYSTEMS (CISM)
CISM 3330, Management of Information Systems
Prerequisite: CISM 2201
This course introduces students to the study of organizations as systems supported by information processing. Students will be able to distinguish needs for information at different levels in organizations. They will be able to evaluate information system decisions. They will analyze business information problems using formal methods.

ECONOMICS (ECON)
ECON 2105, Principles of Macroeconomics
A study of the economy as a whole including production, economic fluctuations, inflation, unemployment, public policy, and international economics.

ECON 2106, Principles of Microeconomics
A study of the individual elements of an economy, including demand, supply, price, firms, production, costs, profits, market structures, income determination and international trade.

ECON 3402, Statistics for Business I
Prerequisite: MATH 1111 or MATH 1113 and CISM 2201
Course emphasis is on applications of statistics in business. Topics include methods of presenting data, numerical measures and correlation, probability theory and probability distributions, sampling distributions, estimation, and hypothesis testing.

FINANCE (FINC)
FINC 3511, Coporate Finance
Prerequisite: ACCT 2101
Financial functions in the modern corporation with emphasis on its managerial aspects.

MANAGEMENT (MGNT)
MGNT 3600, Management
Prerequisite: BUSA 2106
A study of the basic concepts and processes of management. The course includes the study of legal, social political environment with specific emphasis on the behavioral perspectives in organizations.

MARKETING (MKTG)
MKTG 3803, Principles of Marketing
Study of marketing policies and practices in the flow of goods and services to the customer/consumer.