• Bachelor's of Science in Accounting Course Descriptions - Adult & Continuing Education Format (124 credit hours)

    CIS 108L Computer Applications for Business 

    2 credits
    An introduction to basic computer technology and terminology needed for the understanding and use of computer applications in business environments. Topics include: input, output, file structures, and storage devices. Students will gain laboratory experience with word processing, spreadsheet, database and presentation software.  

    BUS 102L Use of Technology in Business 

    2 credits
    This course is designed to introduce students to a set of simple productivity tools that help managers become more efficient and effective. The course major topics include how to develop the characteristics of an effective manager, with a specific focus on teamwork, communicating, planning, problem solving, and leading change. 

    ENG 101L Thinking and Writing Across the Curriculum 

    4 credits
    This course emphasizes the strategies students need for writing and thinking across the curriculum. By practicing writing strategies such as argumentation, researched writing (or writing with sources), summary, analysis, comparison and contrast, definition, students will build the skills needed to succeed as college writers. Each section will focus on a specific theme. Themes from previous classes have included the following: American identity, family, love, the politics of food, Native American culture, and biography. This course does not fulfill the literature requirement. Not open to students with credit for ENG 101 or ENG 110 

    ENG 102L Scholarly Adventures: Researched Writing 

    4 credits
    Building upon the research skills from ENG 101, this course focuses primarily on academic research writing. Intensive reading and writing will be used to develop knowledge of analytical techniques in the liberal arts. There will be specific emphasis on reading strategies, library research, integrating sources, argumentation, and the MLA method of documentation. Each section will focus on a specific theme. Themes from previous classes have included the following: American identity, family, love, the politics of food, Native American culture, and biography. This course does not fulfill the literature requirement. Prerequisite: ENG 101 or 110. Not open to students with credit for ENG 111. 

    CORE 179L Reflections on Self 

    4 credits
    This course provides students with an experiential journey of self-discovery with the overarching goal of recognition that the mind, body, and spirit are interconnected. Referencing a variety of disciplines including medicine, psychology, art, religion, science, philosophy, students will move from a broad contemplation of what it means to be human to the development of their own personal identity.  

    MTH 115L Survey of Mathematical Foundations 

    4 credits
    An introduction to the fundamental algebraic and logical foundations for a variety of practical applications, including linear algebra, formal logic, and statistics. An emphasis is placed on the importance of understanding the basic mathematical tools and quantitative reasoning skills required for analytic problem solving. Topics include systems and representations of numbers, linear and quadratic equations and inequalities, graphing, systems of equations, interest compounding and amortization, combinatorics and probability, formal logic, and descriptive statistics and normal distributions.

    PSY 100L Introduction to Psychology 

    4 credits
    A survey course on the basic principles of psychology and their applications to human behavior and social problems. Multiple perspectives emerging from different philosophical and socio-historical contexts are used to examine domains of human thought and behavior. Topics include research methods, human development, gender differences, learning and cognition, psychobiology, motivation, personality, abnormal behavior, methods of treatment, and the impact of social situations and culture on behavior. 

    ART 279AL Global Community in Art 

    4 credits
    This course introduces students to the concept of art as an agent for social change through case studies of community/communal art 'movements' through history from around the globe as well as the United States and our local community. Prerequisite: CORE 179 or appropriate transfer status. Pre- or Co-requisite: ENG 102 or ENG 111. This course fulfills the Arts requirement (Art/Music/Theatre).  

    ENV 116L Food, Water, and Energy 

    4 credits 
    This course is a survey of three critical elements of the human environment, food, water and energy. It includes human‘s search for these necessary quantities and how their exploitation by the human race impacts the environment in general. This class integrates food, water and energy with environmental exploration and describes the natural world and how humans affect it.  

    THL 107L The New Testament 

    4 credits
    A study of the various texts of the New Testament according to their historical, literary, and theological contexts. Not open to students with credit for THL 105. 

    ENG 213L Literary Discourse 

    4 credits 
    This course focuses on the various modes and methods of reading essential to the discipline of English. Students will gain an understanding of the terminology appropriate to a wide range of critical approaches: formalist, historicist, reader-response, and feminist, among others. Special attention will be given to the close reading of a variety of genres, a valuable skill with broad and interdisciplinary applications. Recommended for English majors. Prerequisites: ENG 101-102 or 110-111.  

    BUS 220L Principles of Marketing 

    4 credits
    An introduction to the process of creating and fulfilling consumer and organizational needs through strategies involving the conception, pricing, promotion and distribution of ideas, goods, and services in a market economy. 

    BUS 240L Management and Organizational Behavior 

    4 credits
    This course focuses on the role of the manager in contemporary business and explores behavioral science concepts and research directed toward understanding human behavior and management within organizations. 

    ECN 205L Principles of Economics 

    4 credits
    A basic study of both branches of economics: microeconomics which studies the decision making behavior of individuals, firms, and other economic units; and macroeconomics which studies inflation, unemployment, economic growth, money supply, national income, and government economic policies. Not open to students with credit in ECN 101. 

    LNG 242L Cross-Cultural Communication 

    4 credits
    An exploration of the ways in which cultural factors, including rituals, attitudes, values, beliefs, behavior, and cultural assumptions, affect communication. Topics will include models of cultural effect, relationship of dominant and non-dominant cultures, religious traditions, para-language, non-verbal communication, chronemics, and proxemics. Especially appropriate for majors in the areas of business, communication, criminal justice, sociology, social work, and education. This course fulfills the diversity, global, and multicultural requirement. 

    MTH 140L Introduction to Statistics 

    4 credits
    An introduction to the basic concepts and computations used in statistical analysis as well as their application to problems in other disciplines, especially biology, business, education, and social sciences. Topics include the description of data graphically and numerically, the collection of data via samples and experiments, and the process of drawing inferences or conclusions from data. The laboratory component of the course emphasizes conceptual understanding, interpretation of statistical quantities, and written/oral communication and will require the use of mathematical software. Prerequisite: MTH 102 or placement.  

    PHL 109L Issues in Philosophy 

    4 credits
    An introductory course that examines the works of representative philosophers through the ages and their responses to some perennial issues. Includes topics such as faith and reason, theories of knowledge, and ethical behavior. Not open to students enrolled in or with credit in PHL 110.  

    ACT 210L Accounting for Financial Decision Making  

    4 credits
    A study of basic concepts and fundamentals underlying the measurement, valuation, analysis and communication of financial accounting information to external users for decision making and problem solving. Co-requisites: CIS 107.  

    ACT 220L Accounting for Managerial Decision Making  

    4 credits
    A study of basic concepts and fundamentals underlying the planning, controlling and communicating of managerial accounting information to internal users for decision making and problem solving. Prerequisite: ACT 210 with a minimum grade of C-; or permission of instructor and division chairperson.  

    ECN 340L International Economics  

    4 credits
    Analysis of the principles and practices of foreign trade, mechanisms of international finance and balance of payments, survey of commercial treaties, world trade institutions and the forces of globalization. Prerequisite: ECN 205 or ECN 207-208. Not open to students with credit for ECN 240.  

    PHL 346L Principles of Business Ethics  

    2 credits
    An introduction to traditional ethical theories in preparation for more advanced study of problems in social philosophy and business. Not open to students enrolled in or with credit in PHL 150.  

    BUS 318L Business and Society  

    2 credits
    This course is designed to equip business students with materials and tools to aid them in resolving ethical dilemmas they may face in their professional lives. The purpose here is to counterbalance the negative behaviors seen in media coverage with the realization and firm conviction that business can operate in an ethical and honorable manner. Classic case studies, topical case materials, simulations, and course readings will challenge the student to take a journey through the world of business ethics at the ground level of the contemporary business organization. Prerequisites: BUS 240 and ECN 205 or ECN 207-208.  

    HST 379AL Reflections on Justice  

    4 credits
    This course introduces students to the study of history through a focused examination of the quest for civil rights by African Americans and women in the 1960’s. Prerequisite: IDS 279 or appropriate transfer credit. This course fulfills the Arts requirement (History).  

    THL 225L Introduction to Christian Theology  

    4 credits
    This course introduces students to the academic discipline of Theology. In addition to providing an overview of Christian teachings from a Roman Catholic perspective, it engages students in the processes of theological reflection, discourse, and research. 

    FIN 325L Managerial Finance 

    4 credits
    A study of the forms of business organization, the financial organization of business activities, and financial decision theory. Prerequisite: ACT 210 or ACT 205; ECN 205 or ECN 207-208; MTH 140. 

    BUS 343L Human Resource Management 

    2 credits
    This course provides a broad understanding of the complex role of the human resource management function. Special emphasis is placed on demographic, professional and workforce trends that shape human resource management in contemporary business. Co-requisite: BUS 345. Prerequisite: BUS 240, or BUS 305 for non-business majors, and junior or senior status. Not open to students with credit in BUS 243. 

    BUS 345L Business and Employment Law 

    2 credits
    Introduction to the American legal system, dispute reconciliation, and functions of the law emphasizing employment law issues to include employee rights, equal opportunity employment, compensation matters, and emerging legal issues in personnel administration. Co-requisite: BUS 343. Not open to students with credit in BUS 250. 

    ACT 310 Intermediate Accounting 

    3 credits
    A detailed study of the theoretical and practical aspects of the conceptual framework of financial systems, including an in-depth examination of generally accepted accounting principles (GAAP). Emphasis is placed on asset valuation and financial statement reporting. Prerequisites: ACT 220 with a minimum grade of C-, or permission of instructor and division chairperson. 

    ACT 320 Intermediate Accounting II 

    3 credits
    This course continues the study begun in ACT 310 by exploring additional theoretical and practical aspects of financial reporting systems. Emphasis is placed on liability and equity valuation and disclosure. Prerequisite: ACT 310 with a minimum grade of C-; or permission of instructor and division chairperson. 

    ACT 340 Cost Accounting 

    3 credits
    A comprehensive investigation of procedures, models and costing systems for service and manufacturing organizations. Emphasis is placed on information relevancy for decision making and problem solving. Prerequisite: ACT 220 with a minimum grade of C-; or permission of instructor and division chairperson.  

    ACT 410 Accounting Information Systems 

    3 credits
    A study of the design, implementation and evaluation of accounting systems, including emphasis on the application of accounting regulations (GAAP) to transaction processing, internal accounting controls, and revenue and expenditure cycles. Prerequisites: ACT 220 with a minimum grade of C-; CIS 105-106 or CIS 107. 

    ACT 421 Individual Income Tax  

    3 credits
    A comprehensive study of the theory and provisions of the federal income tax system and its application to individuals. Prerequisite: ACT 220. 

    ACT 422 Business Tax and Research 

    3 credits
    A study of the current theory and provisions of federal income tax law relating to business. Emphasis is on tax research and the problems faced by businesses. Prerequisite: ACT 421. 

    ACT 430 Auditing Assurance Services 

    3 credits
    An introduction to auditing and other assurance services to assist students in understanding audit decision making and evidence accumulation in today‘s complex auditing environment. Emphasis is placed on internal control policies, generally accepted accounting principles (GAAP), generally accepted auditing standards (GAAS), audit sampling, accumulation of audit evidence, and substantive tests of controls and transactions. Prerequisite: ACT 320 with a minimum grade of C-; or permission of instructor and division chairperson.

    ACT 440 Advanced Accounting  

    3 credits
    The study of advanced accounting topics that includes an examination of partnership formation and liquidation; home office and branch accounting; consolidations; and accounting for non-profit organizations. Prerequisite: ACT 320 with a minimum grade of C-; or permission of instructor and division chairperson.  

    BUS 479L CORE Strategic Management  

    4 credits
    This course is the capstone learning experience for business administration, international business, finance, and accounting majors.  It encourages a reflective search for truth in enterprise while focusing on how firms formulate, implement, and evaluate strategies. The course is designed to integrate student’s functional business knowledge including ethical considerations through an engagement with a significant research project. The major learning challenge for students in this course will be to make and justify, through oral and written communication, subjective strategic decisions informed by extensive analysis and supported by the application of a variety of strategic tools. Finally, this course partners with the Career Development Center to provide students learning modules on resume preparation, etiquette, dress, and informational interviewing. Prerequisites: Completion of junior core seminar; BUS 220, 240, 343, 345; FIN 325.