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Prerequisite: ENGL 100 or advanced standing on the placement test. Through the critical engagement of a variety of texts, includingwritten, oral, and visual, this course prepares students to become careful readers, critical thinkers, and skilled writers. Drawing upon rhetorical theory, it emphasizes the practices of analytical reading, informed reasoning, effective writing, and sound argumentation. The course requires 4,000 words of writing in no fewer than five writing projects, three of which are argumentative essays incorporating external sources

Prerequisite: ENGL 101 or advanced standing on the placement test Continues the emphasis on writing. Two analytical papers— based upon studies of the short story, poetry and drama—and a literary research paper, sequentially developed, are required.

Prerequisite: ENGL 100 or advanced standing on the English placement test Study and practice in communicating ideas competently in public speaking. Students are also given a foundation for development of communication skills in other human communication contexts, including dyadic and small group communication

An Overview Of The Major Worldviews, Including Their History And Current Relations With Other Religions And Philosophies, Their Influence, When Applicable, On Historical Forces (cultural, Social, Political, And Economic), And The Effects Of Worldviews On Behavior. Common Critiques To Each Worldview Will Be Included And Analyzed From Various Schools Such As Historicism And Existentialism. The Issue Of Absolutes, The Existence Of God, And How People View Revelation From God Will Be Emphasized With Several Worldviews Note: Phil 201 Is A Prerequisite To All Phil Courses

This survey course is designed to lay a foundational understanding of scripture via a historical survey of the Old and New Testaments. The student will engage a range of learning activates related to the issues interacting with biblical literature, basic hermeneutical principles, key themes and persons of the canon, and the redemptive theme of scripture.

A survey of the major positions and figures in philosophy and the cultural worldviews and practical applications that derive from them, focusing specifically on theism, naturalism and humanism in contemporary thought.

This course is an introduction to the basic tenets of Christianity.

A study of basic transactions, general ledger accounts, books of original entry, closing and adjusting entry processes, trial balances, financial statements, accounting for assets, liabilities, sole proprietorship, equity, revenues, and expenses

Prerequisite: ACCT 211 A study of the fundamentals of accounting with a financial accounting emphasis on the corporate form of business including such topics as bonds, capital stock, retained earnings, statement of cash flows and financial statement analysis; and a managerial accounting perspective including topics related to global business, cost accounting measurement systems, cost-volume-profit analysis, managerial decision-making concepts, operational budgeting, standard cost systems and capital budgeting

Prerequisite: ACCT 212 This is an intensive course in accounting theory and practice. The course attempts to strike a balance between procedural explanations of currently applied accounting practices and the theoretical framework upon which those practices are based. Alternatives to current practice are also introduced.

Prerequisite: ACCT 301 This is an intensive course in accounting theory and practice dealing with liabilities, stockholders equity, and financial reporting issues. The course attempts to strike a balance between procedural explanations of currently applied accounting practices and the theoretical framework upon which those practices are based

Prerequisite: ACCT 212 A study of the principles and procedures used in the collection, recording and reporting of costs. Balance Sheet inventory valuation and the related Income Statement cost of goods sold valuation, determined using both job order costing and process costing, are emphasized. Activity-based costing is covered in depth. Traditional cost accounting is the main content of this course.

Prerequisite: ACCT 212 A study of the legal and accounting aspects of federal taxation with an emphasis on individuals and unincorporated businesses.

This course is designed to develop and refine the analytical/critical reading skills and the substantive writing skills of freshmen. This intensive writing class will focus on writing essays of varying length and expose students to the various rhetorical modes of writing that will contribute to their success in university courses and their chosen careers.

This course looks to expand upon the rhetorical skills attained in ENG110. As a student-centered course, students explore their own writing in peer, group, and self-review skill sessions. Students enhance self-editing skills and increase awareness of the revision skills needed in both college coursework and in careers. The course will further develop students’ understanding of the writing process from pre-writing to final draft. This course encourages students to have their writing evaluated across the curriculum. The addition of thematic readings further enhances students’ knowledge base. The course culminates in a portfolio of original work.

This introductory course will focus on the knowledge and skills that students need to become competent communicators. This information and these skills will include speaking, listening, media literacy, computer-mediated communication, cultural sensitivity, workplace communication, group dynamics, and critical thinking. Students will prepare and present speeches and group projects that utilize media and technology. Emphasis will be place on personal, social and workplace interaction both individually and in group settings.

This course provides a survey of significant developments relating to the rise of early Mediterranean, European, and Asiatic societies. Economic, political, and religious themes are stressed from the foundations of civilization to the eve of the Western Enlightenment.

This course is a companion to HIS101, surveying the development of civilization from the Western Enlightenment to contemporary times. Emphasis is placed on the emergence of ideological movements; regional, economic, and political patterns; and technological innovations that fostered periods of war and peace.

This course provides a review of the fundamentals of algebra: a study of function theory, specifically linear and quadratic functions; matrix operations; and linear programming. Emphasis is placed on problem-solving techniques with special attention given to business and other applications. Prerequisite: MAT101 or placement examination.

This course acquaints students with the fundamentals of modern statistics. It includes basic concepts of descriptive statistics and inferences about the mean, proportion, and variance of one population. The course also includes an introduction to probability and to linear correlation and regression. Prerequisite: MAT120 or placement examination.

This course provides a survey introduction to the United States governmental system at the national level. Students are introduced to the major components of the federal government as well as the system’s human and legal context: the American political culture and constitutionalism.

This survey focuses on a selection of major nation-states in the international arena, comparing their governmental institutions, policy decision-making processes, and political cultures. Each state is also examined for its historical background and prevailing contemporary issues of concern.

This course covers Constitutional Law and the rights and duties that apply to business entities as well as to individuals. Also covered are Tort Law, body and property injury, as well as harm to reputation in the business context; Criminal Law, specifically those areas pertinent to business, such as bribery and embezzlement; Intellectual Property Law, including copyright, patent and trademark laws; Contract Law, which encompasses sales contracts and the application of the Uniform Commercial Code as well as common law contracts, such as employment contracts.

This course continues the study of Contracts and the Uniform Commercial Code and proceeds to Agency Law, which governs employer-employee fiduciary and contractual relationships. The Workers Compensation Act, including advantages and disadvantages to both employer and employee, is examined. Also covered are Sole Proprietorship, Partnership Law, both common and statutory provisions, Corporate Law and Bankruptcy Law.

This course examines the fundamental analytical structure of a macro economy and familiarizes students with the problems of employment, inflation, interest rates, and business cycles. Topics include the determination of income and output, the role of fiscal and monetary policy, and the interaction of an economy with the rest of the world within a global framework.

This course familiarizes students with the decision-making processes of individual economic units such as households, firms, and industries, and their interrelationships. Topics include the nature and framework of the forces of supply and demand, household behavior, and consumer choice; the behavior of the firm under different industrial structures, resource allocation, and income distribution; and international trade and comparative advantage.

This course is an introduction to the principles of management and their application in public and private, profit and non-profit organizations. The areas of employee motivation, group behavior, leadership, strategic planning, organizational design, and career opportunities represent a variety of subjects presented and discussed in the course. Emphasis is on the research and techniques available to assist in the development of requisite management skills.

This course strives to meet the high level of computer literacy required of all students earning a degree from the university. Special emphasis is placed on the ethical use of computer technology for information analysis and communications. Computer units introduce the Internet, Windows, word processing, spreadsheets, and presentation software. Students who feel they have attained computer literacy and earn 70 percent on an exemption exam may substitute any other 3-credit course for this core requirement. Students may prove competency by passing a waiver examination. No credit is granted if the requirement is waived.

This course is for the student to learn about accounting as an information development and communications function that supports economic decision-making. The course will help students perform financial analysis; derive information for personal or organizational decisions; and understand business, governmental, and other organizational entities.

This course provides a practical understanding of the use of accounting by management in planning and controlling operations in all functions of the enterprise and in choosing among alternative courses of action. Prerequisite: ACC111

This Course Covers Fundamental Principles And Procedures Of Cost Determination In Manufacturing, Service, And Not-forprofit Organizations. Emphasis Is Placed Upon The Concepts And Classification Of Product Costs (direct Materials, Direct Labor, And Manufacturing Overhead), As Well As The Recording And Accumulating Of Such Costs Within Job Order And Process Cost Accounting Systems. A Research Paper Or Computer Project Is Required. Prerequisite: Acc111, Acc211 Or Acc111 And Departmental Permission.

This Course Introduces The Fundamental Accounting Concepts That Underlie The Structure And Content Of The Statements That Disclose The Financial Record Of Business Organizations. Methods Used To Value A Business’ Current Assets Including Cash, Accounts Receivable And Inventory Are Studied. Prerequisite: Acc211 Or Acc111 And Departmental Permission.

Provides an understanding of accounting concepts, assumptions, and principles. Covers analysis and recording of business transactions; the adjusting process; and the procedures to complete the accounting cycle.� Progresses to illustrating merchandising operations and merchandise inventory accounting; covers internal control and cash; and explains accounting procedures for receivables.

Provides a foundation in business operations through a survey of major business functions (management, production, marketing, finance and accounting, human resource management, and various support functions). Offers an overview of business organizations and the business environment, strategic planning, international business, and quality assurance.

This course provides an overview of microcomputer applications including a brief introduction to computer concepts, computer operating systems, software and hardware. It introduces the student to word processing, spreadsheets, the Internet, graphics, and database software. Included is the creation of web pages, integration of the applications, and hands-on introduction to Microsoft Windows commands, files, features and functions.

This course emphasizes the principles of writing coherent expository essays in various modes. The course reinforces and emphasizes the concept of writing as a process that includes developing and narrowing a topic, logically organizing ideas, drafting, and revising. The course introduces the process of using sources to support ideas and documentation of sources in accordance with citation styles.

Emphasizes representations and operations of polynomials and rational expressions, functions, and the graphing of linear functions. Methods of solving linear and quadratic equations are discussed. Introduces complex numbers, exponents, and radical expressions.

This course covers the use of Peachtree Complete Accounting for Windows, Microsoft Excel, and the interface between the two software packages, as well as the functions and applications available under Peachtree and Excel.

Provides an understanding of accounting concepts, assumptions, and principles. Progresses to evaluation of accounting data for plant assets, current liabilities, deferrals and accruals, intangibles, payables, and payroll. Introduces accounting for corporations as related to stocks, bonds, and corporate earnings. Introduces partnership accounting and, in addition, introduces the statement of cash flows.

Topics Covered Include The Accounting For Inventories; Property, Plant, And Equipment; Intangible Assets; Current Liabilities, Non-current Liabilities, And Contingencies; And Stockholders' Equity. The Material Refers To Pronouncements Of The Financial Accounting Standards Board (fasb) And The American Institute Of Certificed Public Accountants (aicpa).

Topics Covered Include The Accounting For Inventories; Property, Plant, And Equipment; Intangible Assets; Current Liabilities, Non-current Liabilities, And Contingencies; And Stockholders' Equity. The Material Refers To Pronouncements Of The Financial Accounting Standards Board (fasb) And The American Institute Of Certified Public Accountants (aicpa).

Topics Covered Include The Accounting For Investments, Revenue Recognition, Income Taxes, Pensions And Postretirement Benefits, And Leases; Accounting Changes And Error Analysis; Preparation Of The Statement Of Cash Flows; And Full Disclosure In Financial Reporting. The Material Refers To Pronouncements Of The Financial Accounting Standards Board (fasb) And The American Institute Of Certified Public Accountants(aicpa).

Provides a comprehensive study of the federal income tax structure and the practical application of income tax accounting to specific problems of individuals and sole proprietorships. Emphasizes the general filing status, includable and excludable income, analysis of the categories of itemized and other deductions, tax treatment of sales and exchange of property, available depreciation methods and recapture provisions. Introduces the alternative minimum tax on individuals, the earned income credit, child care credit, and credit for the elderly.

Covers accounting procedures relating to the job costing system, cost-volume-profit analysis, activity-based costing, the master budget, flexible budgets, responsibility accounting, variance analysis, inventory costing, and capacity analysis.

Examines the legal environment of business, the sources of American law, and the basis of authority for government to regulate business. Provides a survey of tort law, contracts and the UCC, and the federal and state courts.

This course examines and implements the principles of argumentation. An argumentative paper is researched and developed based on the concept of writing as a process. The course focuses on the logical organization of ideas patterned on established structures of argument. The course reinforces the importance of the research process and critical evaluation of sources. Acknowledging the intellectual property of others through the proper documentation of sources is stressed.

Studies civilizations and cultures such as ancient Egypt, Crete, Greece, and Rome which have given root to Western culture. Analyzes the artistic, intellectual, religious, political, and socioeconomic aspects of each culture and traces their development in Western civilization.

Introduction to Physical Sciences introduces the student to basic concepts from the physical sciences such as motion, force, energy, heat, electricity, magnetism and the atomic theory of matter. Discusses the scientific principles that underlie everyday phenomena, modern technologies and planetary processes. Examines how the various branches of science, such as physics, chemistry, geology, meteorology, astronomy, relate to each other. Lab portion of the course reinforces basic concepts.

Provides an overview of fundamental concepts in biology, as well as the process of biological inquiry using the scientific method. Covers the properties and characteristics of living cells, organisms, and ecosystems, and the relevance of this knowledge for contemporary issues in medicine, agriculture and the environment. Lab portion of the course reinforces basic concepts.

Presents the various ways in which the individual constructs his self-awareness. Studies how social institutions, such as the family and religion, influence the psychological makeup of the individual.

Introduces psychology as a human and scientific endeavor. Includes examination of concepts and methods in learning, motivation, development, personality, and social behavior.

Provides a critical survey of contemporary social, political, and economic problems facing American society. Emphasizes the urban crisis, military-industrial complex, racism, and distribution of income.

This course explores various written and presentational forms of communication that accountants use within organizational and managerial settings. The learner will be exposed to effective techniques for developing white papers, memoranda that communicate issues and recommendations to management, the presentation of both financial and nonfinancial information, and concepts in balanced communication coverage. The course emphasizes the importance of accounting communication as a tool for managing both organization internal and external relationships.

This course will review the many different legal and professional responsibilities of which both public and private accountants must be aware when developing financial statements and reports and reporting financial information. Through the extensive use of current and seminal case studies, learners will examine the best practices of doing business in today’s sociopolitical climate from both a legal and an ethical perspective.

This course examines a variety of tools that are often used by managers as they seek to evaluate alternatives and make sound decisions. Using relevant management articles, case studies, and current topic analyses, learners will hone their diagnostic critical-thinking skills and will learn to construct effective, ethical, fact-based arguments, which are among the fundamental capabilities of effective managers. Tools to be covered include breakeven and cost-volume-profit analysis for model pricing and cost sensitivity, forecasting and cost prediction, variance cost analysis, relevant cost analysis, project valuation and prioritization using payback, rates of return, and discounted cash flow methods. The course emphasizes topics such as how to align business needs with fact-based solutions, how to identify new opportunities, and how to manage and enhance an organization’s competitive position.

This course focuses on the accountant’s role in preparing internal accounting information that can be used by management for effective decision-making and organizational performance. This course includes case study review and analysis of pricing and contribution margin analysis, cost management and allocation, activity-based costing and throughput accounting, and inventory management. Learners will assess performance measurements, including key performance indicators, balanced scorecard and forecasting. Learners will also explore operating and capital budgeting and financial planning techniques and will become familiar with quantitative models and approaches used in management accounting.

This Course Allows The Learner To Enhance And Utilize Advanced Accounting Research Skills In Order To Investigate And Review The Current And Emerging Accounting Issues And Changes In Promulgated Accounting Standards That Could Impact 21st-century Business. The Learner Will Examine A Variety Of Up-to-date And Relevant Topical Areas That Are Discussed In Sources Such As: The Fasb Emerging Issues Task Force, Sec Agenda And Exposure Draft; The International Accounting Standards Board; And The Sec Accounting Bulletins, Among Others. As A Result Of Their Studies In This Course, Learners Will Be Able To Anticipate Changes In Accounting Standards, And Analyze Potential Impacts For Making Informed Decisions And Recommendations To Management.

This course examines a variety of the tools used by accountants and managers in managing a range of business risks. Learners will examine the various processes used to identify, analyze, and assess risks, and will learn the appropriate use of financial and operational controls to mitigate such risks. Additionally, learners will learn how to implement techniques such as developing a risk control matrix and using the concepts of the Committee of Sponsoring Organizations of the Treadway Commission (COSO) framework to improve an organization’s enterprise risk management

This course explores the role of accounting with respect to corporate governance within an organizational setting and will focus on how organizations can build transparency into their governance and compliance systems. Learners will review and explore the responsibilities of management in terms of compliance and auditing, and will explore the complex processes of checks and balances that comprise compliance systems. Specific contexts for examining regulatory compliance will include a review of the Foreign Corrupt Practices Act and the Sarbanes-Oxley Act, as well as an evaluation of decisions made by the Securities and Exchange Commission and the Public Corporation Accounting Oversight Board

This quantitative course examines the process by which accounting policies are formulated and modified. Based on research and case analyses, learners are asked to make critical evaluations of fundamental accounting concepts and foundations, such as revenue recognition, lease accounting, and other current issues, in light of their theoretical, empirical, practical, and political aspects. The learner will be expected to demonstrate the ability to use the accounting promulgated literature to improve their general decision-making skills in the area of accounting

This course focuses on current topics in taxation strategies for individuals and corporations. Learners will familiarize themselves with the Internal Revenue Code on tax differences between book and tax accounting, inclusions, exclusions, deductions, credits, and tax aspects of property transactions. A “walk-through” technique is employed to give learners firsthand experience in the use of tax research services. Students will also explore how economic, social, and cultural forces influence tax policy

This Course Provides Students With Analysis Opportunities, Taken Directly From Prior Cpa Exams, Within The Areas Of Current Accounting, Managerial Accounting, And Regulatory Topics And Issues. Students Will Conduct Research And Discuss And Analyze The Answers To Prior Cpa Exam Questions So That They Can Understand The Concepts And Principles Underlying The Exam Questions And So That They Can Be Better Prepared For The Exam

Acquaints students with the problems of management. Personnel problems that deal directly with departmental organization, employment procedures, methods of testing, occupational descriptions, job evaluation, merit rating, wage plans, wage and salary control, aids to employees, safety, health and recreation, and employer-employee relations are covered.

Examines the role of small businesses in the economy with emphasis on marketing, human resources, management, and financing of the small business. The role of the entrepreneur in business will be examined.

Affords Students The Opportunity To Develop The Personal And Interpersonal Skills Necessary For Success In Business Careers. Course Topics Include Goal Setting And Goal Achievement Strategy, Stress Management, Problem Solving, Personal Financial Management, Time Management, A Brief Study Of Business Culture And The Role Of The Individual In A Business Environment. Prerequisite(s): Management Majors: Mgt 211, Mgt 212. Marketing Majors: Mkt 201, Mkt 202.

Begins An In-depth Study Of The Theory And Conceptual Issues Relevant To Presentation Of Financial Information For Use In External Decision-making Processes.emphasis Is Placed On Reporting And Disclosure Requirements For A Complex,classified Balance Sheet. Other Topics Include A Review Of The Accounting Cycle,preparation Of Financial Statements, The Conceptual Framework, Gaap, And Account Reconciliation. Prerequisite(s): Acc 241 Or Acc 291.

Investigates the developmental role of the modern manager. Areas covered in the course are planning, decision making, forecasting, goal-setting, motivation, communication, staffing, and utilizing problem-solving concepts through group simulation and case studies.

Continues the study of accounting concepts begun in Fundamentals of Accounting I, emphasizing financial statement analysis. Annual reports will be utilized extensively to reinforce key concepts. Managerial accounting and its role in decision making will also be examined. Prerequisite(s): ACC 121.

Develops confidence and skill in many facets of oral communication. Students explore diverse topics and formats, using both organization and research to support themselves during oral presenta

Prepares students to be effective communicators in the workplace. This course includes fundamental techniques and formats used in business and technical communication. Clear, concise, factual communication is stressed through a variety of applications including letters, memoranda, business and technical proposals, manuals, and research writing. Preparation of a resume and associated job-search documents is included. Prerequisite(s): ENG 102.

Introduces the fundamentals of accounting from the user's perspective. The primary emphasis is the relationship between cash flow and accrual based income measurement. Includes financial reporting requirements and standards.

Explores visual design, graphics and presentational strategies by introducing students to digital photography and layout and design skills. Students learn digital and graphic design techniques using the leading industry software applications for desktop publishing and graphics illustration.

Emphasizes the development, structure, and writing of abstracts, summaries, and critiques. This course in written communication teaches literary devices such as pro/con, cause/effect, comparison/contrast, persuasion/argumentation essays—plus research/synthesis skills—through the development of a research paper. Students must receive a grade of "C" or better to enroll in ENG142.

Presents literature—drama, short stories, novel, poetry and critical essays—from several literary critical perspectives. Through reading, discussion, and critical writing, students become familiar with representative genres in literature as well as authentic critical approaches.

Provides knowledge on study skills that enable success in college through an in-depth introduction to college life, college realities, college expectations, study skills and time management.

Covers the basics of information technology, including common Microsoft Office applications, responsible use of software and technology, file management techniques, and sound information consumption practices. CIT105 is designed for beginners with little or no experience using Microsoft Word, Excel or PowerPoint.Participants are required to demonstrate software proficiency in the lab and through objective written tests.

Emphasizes business applications that involve the study of linear functions, applications using linear equations in two variables, counting methods, probability, finance applications, interpretation of date presented graphically, and computation of mean, median, standard deviation, normal distribution curve, and z scores.

Designed to prepare management student to direct and control operations from within the organization. Emphasis is placed on corporation reports, statements, schedules, and summaries prepared for the use of management.

A study of microeconomics (the “parts” of the economy) concepts and principles, international trade, and current issues in micro-economics. Required for business and economic majors.

A study of civil and criminal law and process and their interrelationship. The course also examines application of the Constitution to business with particular emphasis on the court system and administrative agencies, plus torts and contracts.

Focuses on the use of spreadsheet applications as a tool for decision-making. Topics include design and management of worksheets and templates, and the use of built-in functions. Organizational uses in the areas of accounting, finance, marketing, human resources are discussed.

An overview of the internal workings of an organization. This writing-intensive course surveys the functional areas such as finance, marketing, operations, information and decision support systems, and human resources. The course also examines the natureof a managerial job.

Acquaints the student with a broad variety of topics that are fundamental to the understanding of business. Topics include the essentials of economics, finance, management, marketing, international business, strategy and ethics. The study and discussion of current issues in each of these areas is used to increase understanding.

Choose one management course.

Exposes the student to the vocabulary of marketing and introduces many of the major principles and theories of the discipline. The focus of the course is on marketing's relationship to the other business functions and on marketing function management as opposed to day-to-day marketing operations

Deals with the operation and management of the advertising and promotion function with respect to both its positions within the marketing system and its relationship to the other business functions.

Choose one course.

Choose one elective

Examines macroeconomics (the whole economy), concepts and principles, and current issues in macroeconomics. Required for business and economics majors. Prerequisite: Sophomore standing.

Mastering eLearning (Requirement for all Florida Tech University Online students. Associate of Arts in Accounting Major Code: 3550 Degree Awarded: Associate of Arts Delivery Mode(s): Online Location(s): University Alliance Admission Status: Undergraduate Age Restriction: Yes

Associate of Arts in Accounting Major Code: 3550 Degree Awarded: Associate of Arts Delivery Mode(s): Online Location(s): University Alliance Admission Status: Undergraduate Age Restriction: Yes

Associate of Arts in Accounting Major Code: 3550 Degree Awarded: Associate of Arts Delivery Mode(s): Online Location(s): University Alliance Admission Status: Undergraduate Age Restriction: Yes

Composition and Rhetoric (Requirement: Passing grade on the placement test or COM 0110.)

Writing About Literature (Prerequisite: COM 1101)

Business And Professional Writing (com) (prerequisite: Com 1102)

Principles of Accounting 1

Principles of Accounting 2 (Prerequisite: EAC 2211)

Associate of Arts in Accounting Major Code: 3550 Degree Awarded: Associate of Arts Delivery Mode(s): Online Location(s): University Alliance Admission Status: Undergraduate Age Restriction: Yes

Cost Accounting (Requirement: Third-year standing.) (Prerequisite: EAC 2212)

Associate of Arts in Accounting Major Code: 3550 Degree Awarded: Associate of Arts Delivery Mode(s): Online Location(s): University Alliance Admission Status: Undergraduate Age Restriction: Yes

Associate of Arts in Accounting Major Code: 3550 Degree Awarded: Associate of Arts Delivery Mode(s): Online Location(s): University Alliance Admission Status: Undergraduate Age Restriction: Yes

Associate of Arts in Accounting Major Code: 3550 Degree Awarded: Associate of Arts Delivery Mode(s): Online Location(s): University Alliance Admission Status: Undergraduate Age Restriction: Yes

Associate of Arts in Accounting Major Code: 3550 Degree Awarded: Associate of Arts Delivery Mode(s): Online Location(s): University Alliance Admission Status: Undergraduate Age Restriction: Yes

Associate of Arts in Accounting Major Code: 3550 Degree Awarded: Associate of Arts Delivery Mode(s): Online Location(s): University Alliance Admission Status: Undergraduate Age Restriction: Yes

Associate of Arts in Accounting Major Code: 3550 Degree Awarded: Associate of Arts Delivery Mode(s): Online Location(s): University Alliance Admission Status: Undergraduate Age Restriction: Yes

Associate of Arts in Accounting Major Code: 3550 Degree Awarded: Associate of Arts Delivery Mode(s): Online Location(s): University Alliance Admission Status: Undergraduate Age Restriction: Yes

Associate of Arts in Accounting Major Code: 3550 Degree Awarded: Associate of Arts Delivery Mode(s): Online Location(s): University Alliance Admission Status: Undergraduate Age Restriction: Yes

Associate of Arts in Accounting Major Code: 3550 Degree Awarded: Associate of Arts Delivery Mode(s): Online Location(s): University Alliance Admission Status: Undergraduate Age Restriction: Yes

Associate of Arts in Accounting Major Code: 3550 Degree Awarded: Associate of Arts Delivery Mode(s): Online Location(s): University Alliance Admission Status: Undergraduate Age Restriction: Yes

Associate of Arts in Accounting Major Code: 3550 Degree Awarded: Associate of Arts Delivery Mode(s): Online Location(s): University Alliance Admission Status: Undergraduate Age Restriction: Yes

Associate of Arts in Accounting Major Code: 3550 Degree Awarded: Associate of Arts Delivery Mode(s): Online Location(s): University Alliance Admission Status: Undergraduate Age Restriction: Yes

Mythology (hu) Is A Humanities Program (choose One) Hum 1015 Mythology (hu) Hum 1020 Art Appreciation (hu) Hum 1021 Integrated Arts (hu) Hum 1023 Philosophy Of Human Nature (hu) Hum 1024 Religions Of The World 1: Western Religions (hu) Hum 1025 Religions Of The World 2: Eastern Religions (hu) Hum 2233 Modern Middle East (hu) (prerequisite: Hum 2051) Hum 3275 Contemporary Literature (hu) (prerequisites: Hum 2051, Hum 2052)

Associate of Arts in Accounting Major Code: 3550 Degree Awarded: Associate of Arts Delivery Mode(s): Online Location(s): University Alliance Admission Status: Undergraduate Age Restriction: Yes HUM 1020

Concentrates on the preparation, interpretation, and analysis of the balance sheet, income statement, and statement of cash flows. Emphasizes the rationale for and implications of important accounting concepts, the selection of alternatively acceptable accounting methods and their varying affects of valuation and net income determination and reporting. Provides student with an opportunity to understand the complex accounting data they will receive as operational managers. Required.

Fundamental concepts of macroeconomics, including supply and demand, measurements of and determination of economic performance, such as GDP, inflation, and unemployment, are studied. Other topics include the causes of instability in the economy and corrective measures such as fiscal and monetary policy, money and banking, and the Federal Reserve System. Required.

Reviews paradigms of leadership in global environment. Introduces and applies principles for ethical decision-making in business situations. Assesses student's leadership capacities and responsibilities in challenging situations. Required.

A course focusing on the effects of organizational variables on individual and group behavior. This course addresses the theory and practice of organization behavior as it relates to the individual, effective team building, conflict management, and resolution, and the negotiation of legal and psychological contracts. The course also takes a look at the broader aspect of organizational culture and its impact on today s manager. Students learn how to use concepts in the traditional workplace as well as the virtual workplace. Required.

Selected readings in international business will be covered. Topics include culture, geography, politics, foreign direct investment, supply chain management, monetary systems, foreign exchange markets, and political risk management. Current topics in international business will be covered. Required.

The goal for this course is to prepare students to be more effective users of quantitative information, as well as to avoid the many potential pitfalls from the misuse of statistical methods. The emphasis is on understanding what a previously obtained data set implies and, if appropriate, to develop meaningful forecasts with a reasonable sense of confidence. Specific topics include data analysis and statistical description, sampling and statistical inference, time series, and regression analysis. Required.

This course introduces the measurement, communication, and interpretation of cost data for management decision-making, planning, control, and evaluation of results. Students are shown how to use accounting information as an effective management tool for coordinating managerial activities. Course material is explored in the context of the extensive changes being implemented in the area of manufacturing, service delivery technologies, and control systems. This course uses case studies to emphasize the application of concepts. Required. Prerequisite: MBA 500.

Applies microeconomic tools to business decision making. Topics include optimization, consumer behavior, elasticity of demand, the use of regression analysis to estimate demand (revenues) and costs, marginal analysis and market structure. Required.

This course focuses on the strategic role of operations and developing an appreciation for operations activities and how to improve them. Issues include continuous quality improvement, the critical importance of the customer and consideration of selected quantitative techniques. Required.

Develops an understanding of financial theory and its application through case analysis. Topics include capital management, operating and financial leverage, costs of capital, investment, and financing decisions. Techniques for the evaluation of investment alternatives using net present value and internal rate of return concepts are covered including the identification of cash flows relevant for capital budgeting. Emphasis is placed on the application of these concepts to the valuation of a going concern. Extensive use of proforma modeling of financial statements is made throughout the course.

This course introduces students to both the theory and practice of marketing. It analyzes all marketing issues from the perspective of the marketing manager. Students will explore how consumer behavior, market research, environmental trend analysis, new product development, pricing and distribution decisions, and promotional considerations must interact to create a successful marketing program. Case analysis, contemporary issues in marketing, and the practical application of marketing concepts to the students employment experiences are also features of this course.

The class is an examination of the art and science of project management as applied to a variety of business and technology settings. Students will study how to initiate, plan, execute, control and close projects within budget and on schedule. Advanced topics may include critical chains, adaptive and agile project management and portfolio management. A project planning software tool is used, usually MS Project. This course is appropriate for technology and non-technology managers alike.

This course requires students to use and integrate the disciplines and techniques learned in previous required courses. Strategy formulation and implementation concepts are discussed using theory and cases. This course should be taken within two courses of completion of the required courses. Required. Prerequisites

This course covers profit planning, strategy, and the behavioral aspects of accounting information. It is useful for those pursuing careers in professional accounting or finance as well as for managers requiring a sophisticated knowledge of financial statements as a result of bottom-line responsibility.

Students will learn about the theory and practice behind the preparation and use of financial statements, including the balance sheet, income statement and statement of cash flows, as well as their the significance and limitations. The impact of decisions made by corporate executives with regard to the financial statements and their presentation will be discussed.

This course presents the impact of federal income taxation on various business decisions. Areas such as choice of business organization, capital gains, timing of income, depreciation, investments and employee benefits are emphasized.

This course provides a survey of the theory and application of managerial accounting principles. Topics include cost behaviors, production costing methods, data processing, economic analysis, budgeting, and management and financial control.

This course includes a study of auditing standards and procedures and an integration of professional ethics within the accounting discipline. Emphasis is placed on analytical thinking, evaluation of business risks, and internal control practices and a thorough study of Sarbanes Oxley and other relevant laws and regulations as they relate to publicly traded companies.

This course is a continuation of the study of fundamentals of law. This includes study of the types of business organizations, property laws, wills, trusts, estate planning, bankruptcy, creditor and debtor relationships, commercial paper, securities regulation contracts, and other areas of business law.

This course is designed to provide knowledge of the rights, options, and requirements in filing returns for the individual and small business. Focus is on income, exclusions, deductions, exemptions, credits, property, gift, estate tax and depreciation.

This course covers a review of accounting theory, its conceptual framework, and how to understand and analyze financial reports, including income statements, the statement of cash flows, and the balance sheet.

This course builds on Intermediate Financial Reporting I. Topics include stockholder's equity, valuation of assets and liabilities, interpretation of financial statements, accounting changes and errors, and prior period adjustments.

Intermediate Financial Reporting III focuses on topics in financial accounting measurement, including reporting of income taxes, accounting changes and correction of errors, revenue measurement, leases, pensions, cash flow, financial statement analysis, interim financial reports, and reporting for segments of a business enterprise.

This course provides a survey of the theory and application of cost accounting principles. Topics include cost behaviors, production costing methods, data processing, economic analysis, budgeting, and management and financial control. Topics include how to identify, measure, and accumulate direct and indirect costs, how to apply burden, introduction to job costing systems, budgeting, cost-volume-profit relationships, and relevant costing.

This course focuses on the importance of the operational functions in organizations today to include business combinations and the related financial accounting transactions necessary, segment reporting, output planning, international transaction accounting, foreign currency transactions, inventory control, scheduling, and quality control. An interweaving emphasis will be placed on quality and its impact in securing a strategic advantage for manufacturing and service entities.

An advanced course that further develops an understanding of the elements, relationships, and issues associated with manual and computerized accounting information systems.

This course includes a study of the international dimension of financial reporting and analysis. It provides students with an overview of the accounting practices of multinational enterprises and the preparation and presentation of financial statements in different nations. Topics covered include international corporate taxation, transfer pricing, foreign currency translation, financial disclosure, and international accounting harmonization.

This course will be a synthesis of the accounting, business, and general education courses offered in the Accounting BS Degree Program. A study of emerging issues and timely topics in financial accounting, professional ethics, and transferable skills necessary for the success of an accounting graduate, and accounting careers will be discussed. This course focuses on research, case analysis, inter-personal communication and class presentation. Students have the opportunity to participate in an optional internship/externship project.

This course provides an introduction to advanced concepts and methods of financial management for organizations. Topics include an analysis of corporate finance, asset pricing, leverage, risk and return, short- and long-term investment decisions, business financial planning, working capital management, capital structure, multinational finance, as well as other topics.

Students are introduced to the foundations of management information systems. This includes current trends, fundamental MIS technology concepts, applications for business functions, and management practice. Students will gain exposure to analyzing, utilizing, and supervising integrated management information systems.

In this course students will utilize a statistical computer package, and examine applied statistics methods and applications in business situations.

This course is designed to integrate prior business courses through study, discussion, and creation of strategic management plans. Students will evaluate the key functions of organizations and integration of these functions to understand the best practices used to achieve competitive advantages. Topics will include strategic formulation, implementation, and evaluation.

This course defines accounting objectives and their relation to business. The student will be taught the fundamental principles of bookkeeping. The trial balance, working papers, financial statements, and completing an accounting cycle are introduced. The course will emphasize valuing assets, including property, plant and equipment, inventory, and accounts receivable, and will address the classification of accounts, notes, payroll liabilities, and monthly adjustments. Prerequisite: none

This course is a further continuation of Financial Accounting I and will stress financial statement analysis for partnerships and corporations. It will also emphasize corporate accounting, corporate issuing and investing in debt and equity securities, financial and cash-flow analysis, and decisionmaking. The course will include manufacturing accounting methods used for budgeting and forecasting. Prerequisite: Financial Accounting I

This course is a study of the characteristics and functions of business in a free enterprise environment and how business impacts the economy in which we live. Characteristics studied may include opportunities, organizations, management, marketing, analysis and any other activities related to general ownership and operation. Prerequisite: none

This course serves as an introduction to the marketing concept, integrating seven key marketing perspectives. Topics include consumer buying behavior, business-to-business markets and organizational buying behavior, market research techniques, fundamental pricing concepts, marketing channels and logistics, integrated marketing communications, and marketing’s role in electronic commerce. Prerequisite: none

This course presents fundamental principles of law applicable to business transactions. The course relates areas of legal environment of business and sales contracts. Principles of law that apply to government, regulations, commercial paper, property, bailments, agency and business organizations are addressed. Prerequisite: none

This course teaches communication theory and skills for developing professional documents and oral presentations for audiences in diverse communities and disciplines. To equip students to communicate effectively, this course emphasizes thinking and writing within global contexts, in collaborative situations, and in various electronic environments. Prerequisite: Passing grade in Foundations of English II or placement determined by STEP assessment score.

This course presents an examination of current moral and ethical issues that arise in the world of business, as well as an analysis of the main theories of moral obligation, right and wrong action, and good and bad values. Prerequisite: none

40 hours, 3 credits This course teaches students basic to advanced computer concepts and skills, including creating and modifying Word documents, designing databases, spreadsheet creation and analysis, using the Internet and e-commerce tools, and creating presentations with enhanced features and web tools. Prerequisite: none

This course is designed to investigate the advanced applications and concepts available in Microsoft Office Excel. Students will be introduced to electronic spreadsheet features ranging from the data input and manipulation to charting and PivotTables. This course is designed to help prepare students for the Excel portion of the Microsoft Office Specialist certification exam. Prerequisite: Computer Applications and Business Systems Concepts

The course is designed to study the personal and professional characteristics necessary for obtaining and maintaining suitable employment. The student will assemble a complete job-seeking portfolio including his/her resume and references, letters of application and appreciation, documentation of work and educational history, and demonstration of skills through examples of student work. The course includes an in-depth study of selfmarketing approaches, job interviewing techniques and professionalism as well as participation in a mock interview. Prerequisite: none

Accounting procedures in a computerized environment are examined using the Payroll, Inventory and Project modules of Simply Accounting.

Emphasis is placed on analyzing and recording business transactions using the rules of double-entry bookkeeping. In addition, adjusting journal entries and everyday transactions for both service and retail businesses are recorded coupled with the preparation of basic financial statements.

The use of special journals and subsidiary ledgers in an accounting system coupled with methods of recording and managing retail inventories are examined. Journalizing of payroll entries is included along with recording the purchase and amortization (depreciation) of fixed assets, as well as intangible assets.

Accounting procedures in a computerized environment are examined using the General, Payables and Receivables modules of Simply Accounting.

Accounting procedures in a computerized environment are examined using the Payroll, Inventory and Project modules of Simply Accounting.

This course develops writing skills through analysis of essays, articles and other written works that are used as models for writing practice and development. Writing assignments stress process approaches, development, organization, revision and audience awareness. Students use word processing and webbased tools to develop written work. Eligibility to enroll in the course is based on placement results or successful completion of ENGL-092. / 4-4

This alternative to ENGL-112 is offered in a workshop setting. Students explore modes of written self-expression, including poetry, fiction and drama, to experience various literary genres and produce short creative works. They also learn to apply constructive feedback to the rewrite process. A student writing anthology is produced, and the course culminates in a study of the literary marketplace. Prerequisite: Permission from the academic administrator / 4-4

This course builds on the conventions and techniques of composition through critical reading requirements and longer, more sophisticated reports, including a documented library research paper. Assignments require revising and editing for an intended audience. Students are also taught search strategies for accessing a variety of print and electronic resources. Prerequisite: ENGL-112 / 4-4

This course enhances students’ writing and presentation skills for academic applications and professional communication in the workplace. Students analyze the needs of divergent audiences, and craft messages using technology tools and media appropriate for distance and group communication. An emphasis on collaborative work further prepares students for the contemporary work environment. Prerequisite: ENGL-112 / 3-3

This course teaches basic elements of effective public speaking. Topics include audience analysis, organization, language, delivery and nonverbal communication. Practical application is provided through a series of individual and group presentations in a variety of rhetorical modes. Prerequisite: ENGL-112 / 4-3

This course explores ways in which people interact verbally and nonverbally, and teaches basic principles of interpersonal communication including perception, self-concept, persuasive communication, nonverbal communication, semantics, roles and norms, and communication barriers. Activities include participation in groups, pairs and interactive communication situations. Prerequisite: ENGL-112

This introductory debate course helps students develop clear, logical and ethical arguments using critical thinking strategies. Classroom activities include cross-examination debate and argumentation speeches. Prerequisite: ENGL-112 / 4-3

This course examines theories of, and tools needed for, effective communication in small groups. Emphasis is placed on leadership and individual roles in a group, performance and motivation, conflict management, decision-making and avoiding groupthink. Coursework addresses the role small groups – formed in personal and professional relationships – play in individuals’ lives as well as the role individuals play in a small group. Prerequisite: ENGL-112 / 4-3

This course provides a framework for decision-making in professional practice. Ethical principles, social responsibility, legal and regulatory requirements, and professional codes of conduct are explored to help students develop a clear perspective and a sense of ownership for choices they make. General principles are applied using examples from professions in specific areas such as electronics and computer technology, network systems administration and health information technology. Prerequisite: ENGL-112 / 3-3

This course provides a foundation for understanding, predicting and directing behavior. Organized within a framework encompassing foundations, general topics and applications, the course provides an understanding of how psychological principles and concepts relate to professional and personal life. Topics include learning, attitude formation, personality, social influence, dynamics of communication, conflict resolution, motivation, leadership, and group roles and processes. / 3-3

This course explores the role of culture in social organizations. Social institutions, and the issues of race and gender within social structures, are analyzed in the context of multicultural societies and increasing global interaction. Basic sociological principles and research findings are used to support analysis of cultural and social issues. / 3-3

This course promotes cultural sensitivity through readings, discussions, research and informal forums with guest speakers of other cultures. Students learn the importance of effective communication among diverse ethnic groups and gain knowledge of principles that govern social interactions in a multicultural milieu. / 3-3

This course provides a comparative study of human cultures throughout the world. Students learn to think critically about human behavior as they develop an understanding of the role culture plays at the interface between the natural environment and human needs. By examining diverse behaviors, customs and traditions from different countries, students learn to recognize and value both differences and similarities among cultures, and develop tolerance and respect for other societies. / 3-3

Career planning strategies and resources are explored to prepare students for a successful job search and to maximize potential for advancement and long-term professional growth. Students perform self-assessment and goal-setting activities, and apply research and evaluation skills to execute job search and career advancement strategies. Each student assembles a professional portfolio highlighting achievements, goals and concrete plans. This course must be taken at DeVry. Prerequisite: Upper-term status / 2-2

This course focuses on identifying and articulating skills needed for academic and professional success. Coursework provides instruction and practice in critical thinking and problem-solving through analysis of critical reading and reasoning, as well as through examination of problem-solving methodologies. Students learn to work in teams, to identify and resolve problems, and to use research effectively to gather and evaluate relevant and useful information. / 3-3

This Course Focuses On Systems Of Linear Equations; Radical And Rational Expressions; And Functions Where Linear, Quadratic, Exponential And Logarithmic Functions Are Emphasized Using Application Problems And Modeling. The Minimum Requirement To Pass This Course Is 80 Percent, And Grades Of C And D Are Not Assigned. Eligibility To Enroll In The Course Is Based On Placement Results, Or Successful Completion Of Math-092 Or Math-102. / 4-4

This course provides a “road map” perspective of human body structure and function. Topics include cell structure and function, and a survey of all major systems of the human body. The connections and inter-working relationships among systems are introduced. Lab work includes computer exercises and simulation activities, as well as observation related to topics covered. / 5-4

This Introduction To General, Organic And Biological Chemistry Includes Topics Such As Chemical Nomenclature, Structures, Equations, Calculations And Solutions. In Addition, The Chemical Structure And Function Of Biological Macromolecules Are Surveyed. Lab Exercises Relate To Topics Discussed. Corequisite: Math-114 Or Math-190 / 5-4

This course introduces biology and chemistry, stressing the relatedness and interdependence between biological concepts and their associated chemical features. Genetics, cell communication, immune responses, evolution, organic chemistry and biological macromolecules are introduced. Lab exercises focus on inquiry and discovery and support topics presented. Prerequisite: MATH-114 or the equivalent / 5-4

This general biology course covers animal and plant cells, as well as organelle structure and function, and also addresses cell growth and division. Additional topics include tissue structure, organ structure and function, and an introduction to genetics and the immune response. Lab exercises support topics discussed. / 5-4

This Course Examines Fundamental Principles Of Mechanics, Thermodynamics, Optics, And Electricity And Magnetism, As Well As Aspects Of Modern Physics. Lab Activities Complement Classroom Discussion And Include Experiments That Concisely Illustrate Main Theoretical Topics Presented. Prerequisite: Math-102, Math-114 Or Math-190 / 5-4

This interdisciplinary science course integrates natural and social science concepts to explore the interrelatedness of living things. Coursework focuses on environmental issues, problems and possible solutions. Topics include sustainability, ecosystems, biodiversity, population dynamics, natural resources, waste management, energy efficiency and pollution control, as well as associated ethics and politics. Through lab exercises, students apply general principles using a variety of methods and explore a broad range of topics. Prerequisite: MATH-114 / 5-4

This interdisciplinary science course draws on basic principles and insights from physics, chemistry, biology, geology, astronomy and information technology, which are linked within four fundamental principles of science: Newton’s laws of force and motion, laws of thermodynamics, laws of electromagnetic force and the atomic structure of all matter. The course provides an understanding of science while clarifying the role of technology and strengthening decision-making. Lab exercises help students further explore theories through observation and application using a variety of methods. Prerequisite: MATH-114 / 5-4

This course introduces the science of astronomy, including exploration of the night sky, astronomical instrumentation and techniques, and historical background. Starting with our own earth, moon, sun and Milky Way, the course explores solar systems as well as the properties, classes and life cycles of stars and galaxies. The universe as a whole is then considered through major competing theories on its origin, evolution and ultimate fate. The lab component blends practical outdoor observation, computer simulation and research studies. Prerequisite: MATH-114 / 5-4

This course provides an overview of basic nutrients the body requires for health and life, and dispels common nutrition myths. The role of nutrition in various biological phases of the human life cycle, as well as psychological and sociological implications of food, are discussed. Students also learn how the scientific method of inquiry is used in the nutritional science and health fields. In the lab, students collect observational data, employ computer simulations, and prepare and sample various foods. / 5-4

This Course Focuses On Ways In Which Financial Statements Reflect Business Operations And Emphasizes Use Of Financial Statements In The Decision-making Process. The Course Encompasses All Business Forms And Various Sectors Such As Merchandising, Manufacturing And Services. Students Make Extensive Use Of Spreadsheet Applications To Analyze Accounting Records And Financial Statements. Prerequisites: Comp-100 And Math-114 / 4-4

Students In This Course Apply Knowledge Of The Financial Accounting Process In Accordance With Generally Accepted Accounting Principles (gaap) To Develop Skills Preparing Them For Real-world Applications. Students Identify And Correct Errors, Determine And Develop Adjusting Entries To Ensure Correct Financial Reports, And Demonstrate Understanding And Application Of Computational Skills To Determine Correct Payroll, Inventory Valuation And Depreciation Expense. Prerequisite: Acct-212 / 3-3

In this course students explore ethical issues facing business and the accounting profession. Topics include ethical reasoning, integrity, objectivity, independence, core values, ethical behavior and ethical decision-making. In addition, students review internal controls, fraud recognition, responses to fraud and professional issues in the field. Students apply concepts and theories to relevant case studies. Prerequisite: ACCT-216 / 3-3

This course covers federal income tax concepts, laws and filing requirements applied to preparation of individual and sole proprietorship returns. Topics include factors that influence income tax laws, individual tax formula, employee/employer compensation arrangements, investment and rental activities, wealth transfer, personal activities, business income or loss, and property transactions. Prerequisite: ACCT-212 / 3-3

This course addresses product-cost determination and cost-control elements as applied to basic job order, process and standard cost systems. Manufacturing costs and using relevant accounting data to improve decision-making are also emphasized. Topics prepare students for presenting information to management as part of the decision-making process. Activity-based costing, pricing strategies and profitability are addressed. Prerequisite: ACCT-216 / 3-3

Students in this course examine use of an accounting information system. The general ledger, appropriate subsidiary ledgers and each transaction process cycle are discussed and reviewed in detail. Students apply their accounting knowledge and use accounting software to generate financial statements. Prerequisite: ACCT-216 / 3-3

This course focuses on analyzing business situations using current spreadsheet software. Using data derived from real-world business situations, students learn to use appropriate spreadsheet software features to organize, analyze and present data, as well as to make business decisions. Through personal database technology such as Access, the course also introduces basic database concepts. Prerequisite: COMP-100 / 4-3

Students in this course learn to design relational databases and to build database applications, including tables, queries, forms, reports and macros. Also addressed is implementation of basic database security, backup and recovery procedures. Generating reports and meeting business requirements are emphasized. Prerequisite: BIS-155 / 5-4

This course introduces business and the environments in which businesses operate. Students examine the roles of major functional areas of business and interrelationships among them. Organizational theories and techniques are examined, and economic, cultural, political and technological factors affecting business organizations are evaluated. / 3-3

In this course students design and implement a departmental budget encompassing the various processes that account for resource expenditures. Students develop a long-range budget forecast and then assess its impact on departmental planning. Prerequisite: ACCT-212 / 4-4

This course introduces basic concepts and principles underlying personal productivity tools widely used in business such as word processors, spreadsheets, email and web browsers. Students also learn basic computer terminology and concepts. Hands-on exercises provide students with experience in use of PCs and current personal productivity tools. / 3-2

This course is the study of accounting concepts and procedures applicable to an enterprise engaged in manufacturing. Variable costing and absorption costing methods are compared and contrasted. Cost allocation, joint products and by-products, process costing, spoilage, and other procedures, which assist management in the decision-making process are studied. Quality control, transfer pricing, and non-financial performance measures are also introduced. Prerequisite: AC1260 Delivery: on campus and online

This course is the first in a series that studies federal income tax law and its application to individuals, corporations, partnerships and other special considerations. After a brief review of the history of taxation in the U.S., the objective of the federal income tax law, and administration of the tax law, this course focuses on the individual taxpayer. Case problems involve preparation of the individual tax return and supporting schedules. Prerequisite: AC1160 Delivery: on campus and online

This course is a continuation of the study of federal income tax law. It completes the study of federal tax and its application to individual taxpayers and then focuses on partnership, gift and estate tax considerations. Case studies involve preparation of tax returns. Prerequisite: AC3400/EN1300 Delivery: on campus and online

This course focuses on accounting information systems and their control aspects, including administrative, operational, and security controls. Students will explore the information system's role in allowing business entities to maintain their financial accounting records. Prerequisite: AC1260/CI1150 Delivery: on campus and online

Students in Advanced Accounting I will study how businesses account for investments, consolidations and mergers. Students will work through business combinations using a variety ofaccounting methods to include the purchase method, the equity method, and the partial equity method. Special consideration will be given to intra-entity transactions that affect the consolidation process. Prerequisite: AC3150 Delivery: on campus and online

The requirements for segment reporting and interim reporting are taught. Foreign currency translations and accounting for transactions in foreign currencies are covered, including consolidating international subsidiaries. The efforts toward international accounting standard harmonization and the effects of the Securities and Exchange Commission on the accounting profession are discussed. The accounting for corporate liquidations and reorganizations is also explained. Prerequisite: AC4050 Delivery: on campus and online

The course develops the concepts and procedures for partnerships; including initial formation, admission of new partners, retirement partners and partnership liquidation. The accounting for state and local governments and for private not-for-profit organizations are explained. The requirements for estates and trusts are also covered. Prerequisite: AC4100 Delivery: on-ground and online

This course is an introduction to a series of courses in auditing. It emphasizes the philosophy and environment of the auditing profession. Special attention is given to the nature and economic purpose of auditing, auditing standards, professional conduct, legal liability, audit evidence, audit planning, internal control considerations, audit sampling, audit working papers, and general records. Prerequisite: AC3150 Delivery: on campus and online

This course continues the study of the auditing profession. Particular attention is given to internal controls and obtaining evidence about the various financial statement accounts, the auditor's reporting responsibilities, and other attestation and accounting services. The course concludes with a discussion of internal compliance and operational auditing. Prerequisite: AC4200 Delivery: on campus and online

This course provides a broad review of the accounting curriculum with an emphasis on solving real world accounting problems in preparation for entry into the accounting profession. Students will integrate knowledge and skills obtained in accounting program coursework through case study analysis, critical thinking and problem solving. Prerequisites: AC3150/AC3200/AC3450/AC4250/EN1300 Delivery: on campus and online

An in-depth study of accounting concepts, principles and processes is presented. Concepts learned in the principles courses are reviewed with emphasis on contemporary accounting theory. Prerequisite: AC1160 Delivery: on campus and online

This is a continuation of AC3050 with concentration on accounting for non-current assets, long-term liabilities, and stockholders' equity. Prerequisite: AC3050 Delivery: on campus and online

Analytical techniques related to revenue recognition, interperiod tax allocation, pensions, leases, and accounting changes and errors are studied. Preparation of the statement of cash flows, basis financial statement analysis, and full disclosure are also emphasized. Prerequisite: AC3100 Delivery: on campus and online

This is an introductory course to the world of accounting. The student will learn basic accounting principles and terminology to classify and record transactions, prepare adjusting and closing entries, account for inventory and prepare financial statements. The student will also learn accounting principles and concepts applicable to assets, including cash. Delivery: on campus and online

This course presents accounting principles and concepts applicable to receivables, plant assets and intangibles, liabilities, payroll, corporations and the Statement of Cash Flows. The students will also learn to analyze company performance using financial statements. Prerequisite: AC1060 Delivery: on campus and online

This course introduces students to the fundamental concepts of management accounting. The focus is on the accounting tools that managers will find useful in today's business environment. Topics include job order and process costing, activity-based costing, cost-volume-profit analysis, short term business decisions, capital investment and the time value of money, in addition to the master budget and flexible budgets. Prerequisite: AC1160 Delivery: on campus and online

This is a study of how the entire economic system works. The course is centered around an examination of gross national product and examines fiscal and monetary policy, the budget and banking. It demonstrates the role each plays in stabilizing the economy. Delivery: on campus and online

This course examines parts of the economic system. It is a study of supply and demand, competition, pricing policies, wage and rent determination, and government regulation of business. Prerequisite: EC2050 Delivery: on campus and online

This course is an examination of the role of financial management, analysis, forecasting, mathematics, working capital management, cash and marketable securities management, accounts receivable, inventory management, and short-term financing. Prerequisite: AC1160 or AC2760/MA1500 Delivery: on campus and online

This course is an examination of capital budgeting under uncertainty, valuation and rates of return, cost of capital, term loans and leases, long-term debt, preferred and common stock, convertibles and warrants, mergers and acquisitions, failure, and reorganization

This course introduces students to fundamental legal principles affecting business in the United States, including the sources and classifications of laws in the U.S. Students learn to recognize and apply basic legal concepts relating to contracts, torts, and product liability; explore various forms of business organizations common in the United States; and gain a fundamental understanding of select legal topics critical to operating a business, including real property, personal property, agency and employment, credit and secured transactions, bankruptcy and decedent's estates. Delivery: on campus and online

Principles of Marketing is an introductory course to the field of marketing. The student will learn the components of the marketing system and the marketing decision-making process which revolves around the marketing mix (product, price, place and promotion). Additional topics include consumerism, the legal environment, consumer behavior, and the international market, and their effect on marketing. Delivery: on campus and online

This course introduces students to the field of management and emphasizes the knowledge and skills used by successful managers. Throughout the course, students will demonstrate specific knowledge and skills in the areas of management, history, decision-making, communication, planning, organizing, staffing, directing, controlling, and business ethics. Delivery: on campus and online

This course exposes the student to both sides of past and present ethical dilemmas facing the world. Course content includes an overview of individual ethical development, ethical issues in business today, the opportunity and conflict of ethical issues, an ethical decision-making framework and the development of an effective ethics program in a corporation. Prerequisite: MT2050/EN1300 Delivery: on campus and online

This is an introductory study of decision-making and planning through the use of decision trees, expected monetary value, linear programming, inventory control, and queuing theory. Prerequisite: MA3000/MA2050 Delivery: on campus and online

This course provides a comprehensive review of business-related topics to include management, marketing, business ethics and social responsibility, accounting, economics, business law, finance, business analysis, and international issues. A comprehensive examination over these topics will constitute a significant portion of the student's final course grade. The course is to be taken in the senior year and prior to MT4450 Strategic Management. Prerequisite: AC1160, EC2100, FN3000, LA3100, MA3000, MG1050, MT2050, MT4200 Delivery: on campus and online

This course provides practical training for the senior-level business student to develop an understanding and knowledge of strategic management as a tool for long-term business success. The course will develop skills in analyzing the various functions and contributions of the organization'scomponent parts, and how they may be used in making strategic decisions. Students will create strategy by means of written case analyses. Prerequisite: Senior status/MT4440 Delivery: on campus and online

This course is designed to help students gain confidence and proficiency in basic writing skills. Students are introduced to principles and strategies that will help them to write and revise clearly, concisely and coherently. Students write essays wherein organization and proper usage are stressed. Emphasis is also placed on introductory concepts of the research process. Prerequisite:Placement recommendation or successful completion of EN0500 or ES2030 Delivery: on campus and onlineÿ

This course engages students in a continued exploration of the writing process. Students will learn how to locate research sources, utilizing electronic and print materials. Additionally, students will write and revise essays, business communications and a research paper. Emphasis is placed on expanding knowledge of the research process and improving the ability to evaluate and integrate various kinds of research in academic writing. Prerequisite: EN1150 Delivery: on campus and online

This course is designed to improve skills in group discussion and extemporaneous speaking for practical application in personal, social and business situations. Techniques of audience analysis, listening behavior, and problem-solving are covered.

This course allows learners to apply the principles of writing and presentations used in business and industry. Various research report formats and styles are emphasized. Through written reports, learners will evaluate the design of primary and secondary research instruments. Graphic displays which depict and support technical data will be emphasized. Professional publications, abstracts, instructions, and technical documentation are also covered. Prerequisite: EN1300 Delivery: on campus and online

This course is an in-depth study of the traditional topics of college algebra. These topics include solving linear and quadratic equations and inequalities, graphs of equations and inequalities, operations involving polynomials and rational expressions, exponents, radicals, and an introduction to exponential and logarithmic functions. Prerequisite: MA1500 or placement recommendation Delivery: on campus and online

This course is applications-oriented with a business and economics emphasis. Topics studied include presentation and interpretation of numerical data, measure of central tendency, dispersion, probability, continuous and discrete probability distributions, and linear regression. Prerequisite: MA2050 or placement recommendation Delivery: on campus and online

This course is designed to enhance the university learning experience and prepare students for personal and professional success. Concepts presented include managing change, setting and achieving goals, and thinking in ways that create success. Time management, study skills, and library research are also discussed. Delivery: on campus and online

This course prepares the student to manage his/her career through the job transitions that occur in the course of a lifetime. The course encourages students to maintain work/life balance, fostering positive feelings and values about work activities. It also helps graduating students secure professional employment. Students will prepare a resume and cover letter, learn interview techniques, develop a "skills" language, networking techniques, and the means to meet employer expectations. Prerequisite: Academic advisor approval Delivery: on campus and online

This course provides the student with the necessary background for further study of information systems. Students will gain an understanding of computers, computer technology, computer hardware and software, and how computers can be used to produce meaningful information. Students are exposed to practical examples of the computer as a useful tool and they learn how to create documents, workbooks, presentations, e-mail and databases suitable for professional purposes and personal use.