| ACCT 2361: () Offerings |
| Makes clear the ways in which accounting is an information development and communication function that supports economic decision making, and prepares students for subsequent learning. Not recommended for first-quarter freshmen. |
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| ACCT 2362: () Offerings |
| Prerequisites: ACCT 2361, BUS 1700, or competency exam. Develops basic concepts and skills for preparing accounting information for managerial decision-making purposes. Computer spreadsheet skills are required. |
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| ACCT 3324: () Offerings |
| Prerequisite: ACCT 2361. Provides an introduction to the income tax structure and basic concepts of tax law relating to individual, corporate, partnership, and estate income taxation. |
| Attributes:Upper-Division
Restrictions:Freshman students are excluded. |
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| ACCT 3327: () Offerings |
| Prerequisite: ACCT 2362. Introduces basic principles of cost accounting as applied to materials, labor, and manufacturing overhead. |
| Attributes:Upper-Division
Restrictions:Freshman students are excluded. |
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| ACCT 3328: () Offerings |
| Prerequisites: ACCT 3352, 3370 (May be taken concurrently). Teaches auditing theory and concepts to gather and evaluate evidence supporting an entity's financial statements. |
| Attributes:Upper-Division
Restrictions:Freshman, Sophomore students are excluded. |
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| ACCT 3351: () Offerings |
| Prerequisite: ACCT 2362. Studies the concepts and principles of accounting related to recognition, valuation, and classification of economic events. Includes issues related to the measurement of income. |
| Attributes:Upper-Division
Restrictions:Accounting, Business Administration, Computer Science, Economics, Family and Consumer Sciences, Food and Nutritional Sciences, Textiles Clothing and Interior Majors only. Freshman students are excluded. |
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| ACCT 3352: () Offerings |
| Prerequisite: ACCT 3351. Continuation of 3351. Attribute: Upper-Division. Class open to accounting, business administration, computer science, economics, family and consumer sciences, food and nutritional sciences and textiles, clothing, and interiors majors. |
| Attributes:Upper-Division
Restrictions:Accounting, Business Administration, Computer Science, Economics, Family and Consumer Sciences, Food and Nutritional Sciences, Textiles Clothing and Interior Majors only. Freshman students are excluded. |
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| ACCT 3370: () Offerings |
| Prerequisites: ACCT 2362, BUS 3620. Considers accounting information systems as part of the accounting and finance functions. Examines business processes, transaction processing, systems analysis, design, and development, data modeling, and databases, and Internal control, and audit. |
| Attributes:Upper-Division
Restrictions:Freshman, Sophomore students are excluded. |
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| ACCT 4351: () Offerings |
| Prerequisite: ACCT 3352. Considers and analyzes financial accounting concepts relating to consolidated financial statements, translation of foreign financial statements, and accounting for foreign transactions, international financial reporting, and accounting for special entities. Recommended for CPA examination preparation. |
| Attributes:Upper-Division
Restrictions:Freshman, Sophomore students are excluded. |
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| ACCT 4899: () Offerings |
| Prerequisite: ACCT 3352. Critically examines problem areas of current interest in financial accounting. Emphasizes investigating the "whys" behind today's generally accepted accounting principles and explores alternative approaches to the study and development of accounting theory. Several problems or contentious theoretical issues facing the accounting profession are examined in depth with the objective of having the student form a well-reasoned position on the matter. |
| Attributes:Upper-Division, Writing "W" Course
Restrictions:Freshman, Sophomore students are excluded. |
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| BUS 2414: () Offerings |
| Studies the relationship between law and business. Includes coverage of laws that impact the employer-employee relationship, product safety, advertising, contracts, business organizations, and business crimes and torts. |
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| BUS 2600: () Offerings |
| Prepares students for communicating effectively in organizations. Topics include writing concisely and clearly; writing effective reports and business correspondence, including email and memos; delivering oral presentations; and mastering presentation software. |
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| BUS 2700: () Offerings |
| Prerequisite: Bus 1700 and passing score on Mathematics Proficiency exam or completion of Arithmetic Review. Explores descriptive statistics, probability, random variable distributions, estimation, hypothesis testing, regression, and nonparametric statistics. |
| Attributes:Mathematics (MAT)
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| BUS 3250: () Offerings |
| Prerequisite: ACCT 2361 and 2362. Studies the principles of financial markets, internal and external sources of funds and their costs to the firm. Includes management of working capital, capital budgeting, valuation issues, and financial planning. |
| Attributes:Upper-Division
Restrictions:Accounting, Business Administration, Computer Science, Economics, Family and Consumer Sciences, Food and Nutritional Sciences, Textiles Clothing and Interior Majors only. Freshman students are excluded. |
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| BUS 3541: () Offerings |
| Studies the principles of marketing, employs a systems approach to examine the impact of marketing on the quality of life. Considers both macro and micro dimensions of marketing. |
| Attributes:Upper-Division, Writing "W" Course
Restrictions:Freshman students are excluded. |
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| BUS 3614: () Offerings |
| An introduction to theory, research, and practice related to the management of human behavior in an organizational context. Course topics include individual characteristics, motivation, learning, communication, leadership, decision making, group dynamics, conflict, power, and politics. The course involves significant group activities and requires multiple oral presentations. |
| Attributes:Upper-Division
Restrictions:Accounting, Business Administration, Computer Science, Economics, Food and Nutritional Sciences Majors only. Freshman students are excluded. |
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| BUS 3620: () Offerings |
| Studies the processes for collecting, verifying, and processing information to assist management in making decisions to achieve the organization's goals. Software, hardware, networks, and electronic data interchange will be examined, with computer systems viewed as one part of the complete information system. |
| Attributes:Upper-Division
Restrictions:Freshman students are excluded. |
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| BUS 3700: () Offerings |
| Prerequisite: BUS 2700. Uses computers for solving quantitative management decision problems. Includes optimization with derivatives; marginal analysis; linear programming; and forecasting methods. |
| Attributes:Upper-Division
Restrictions:Accounting, Business Administration, Computer Science, Economics, Family and Consumer Sciences, Food and Nutritional Sciences, Textiles Clothing and Interior Majors only. |
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| BUS 3710: () Offerings |
| Prerequisites: BUS 2700 and MAT 1221 or other previous study of calculus in high school or college. Use computers for solving quantitative management decision problems. Includes multivariable optimization, Lagrange multipliers, linear programming, and forecasting methods. |
| Attributes:Upper-Division
Restrictions:Accounting, Business Administration, Computer Science, Economics, Family and Consumer Sciences, Food and Nutritional Sciences, Textiles Clothing and Interior Majors only. |
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| BUS 4644: () Offerings |
| Analyzes theory and application of the systems approach to production management. Provides a focus on the decision-making process, the design and control of manpower, materials, and machines in several production/service environments. |
| Attributes:Upper-Division
Restrictions:Accounting, Business Administration, Computer Science, Economics, Family and Consumer Sciences, Food and Nutritional Sciences, Textiles Clothing and Interior Majors only. Freshman, Sophomore students are excluded. |
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| BUS 4690: () Offerings |
| Prerequisites: BUS 3250, 3541, 3614, 3700, and 4644. Explores strategy formulation and implementation processes and the measurement of performance designed to aid organizations to achieve the purpose and objectives of both small and large businesses. |
| Attributes:Upper-Division, Writing "W" Course
Restrictions:Accounting, Business Administration, Computer Science, Economics, Family and Consumer Sciences, Food and Nutritional Sciences, Textiles Clothing and Interior Majors only. Freshman, Junior, Sophomore students are excluded. |
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| BUS 4899: () Offerings |
| Prerequisites: UFDN 3100 or equivalent; ECN 2102 or 2102. This senior-level capstone course explores various ethical theories and their application to the practice of business. Gives particular emphasis to Christian ethics and focuses on individual ethical decision making. |
| Attributes:Upper-Division
Restrictions:Accounting, Business Administration, Computer Science, Economics Majors only. Senior students only. |
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| ECN 2101: () Offerings |
| Provides a foundation course for business majors. Topics include supply and demand; markets and the price system; allocation of resources, income distribution, economic power and the public sector; international trade; and comparative economic systems. |
| Attributes:Social Science B
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| ECN 2102: () Offerings |
| Presents topics including elementary demand and supply, determination of national income, employment and prices, money and banking system, fiscal and monetary policy and economic welfare, economic growth and development and international finance. |
| Attributes:Social Science B
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