CIS 112

Introduction to Computing 3 Credit

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.

Prerequisite: Keyboarding proficiency is recommended.

ENG 101

English Composition - 3 Credits

This course in expository writing is designed to develop students’ abilities to write effectively with clarity, logic, and coherence. Emphasis is placed on the composing process, organization, sentence and paragraph structure, and usage. At least one essay is based on library research.

MGT 105

Principles of Management - 3 Credits

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.

ENG 102

Composition and Literature - 3 Credits

This writing course emphasizes literary appreciation and criticism. Students are introduced to various literary genres: the short story, the poem, the novel, and the play.

Placement by examination. Laboratory and fee may be required. Prerequisite: ENG101.

MKT 101

Principles of Marketing - 3 Credits

This course examines the basic marketing principles practiced by modern organizations including product development, distribution, promotion, and pricing. It is the foundation course for upper-level marketing courses.

PSY 101

Fundamentals of Psychology I - 3 Credits

This course examines the nature of psychology as a social and behavioral science. It surveys fundamental areas in behavior including research in psychology, the brain and behavior, learning, human development and socialization, intelligence, personality, health psychology, and social psychology.

ACC 111

Financial Accounting - 3 Credits

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.

ENG 207

Speech Communications - 3 Credits

This course examines fundamental principles of oral communication with emphasis on the logical development, documentation, and delivery of the basic types of speeches. Students will construct audience analyses and participate in the evaluative process of speeches.

Prerequisite: ENG101.

ACC 211

Managerial Accounting - 3 Credits

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

MAT 120

College Algebra - 3 Credits

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.

FIN 301

Principles of Finance - 3 Credits

This course examines the role of finance in relation to other business operations and within the financial community. It covers the development and use of the basic tools for financial administration, financial analysis, planning and control, investment decisions, and management of sources of funds.

Prerequisites: ACC111; MGT105.

BUS 340

Business Ethics - 3 Credits

This course examines the ethical issues and dilemmas which challenge the manager, the business organization, and the capitalist system. Cases, readings, and discussions serve to integrate ethical reflection with management decision-making.

Prerequisite: MGT105.

ACC 215

Spreadsheet and General Ledger Applications – 3 credits

Students taking this course will use General Ledger and Spreadsheet software to accomplish standard, basic accounting and bookkeeping tasks. Typical general ledger software tasks will include: Entering transactions in general and special journals, the preparation of trial balances, adjusting and closing entries, and Financial Statements. Supporting schedules for general ledger accounts and financial statements will also be included. Spreadsheet applications will typically include: Creation of spreadsheets in professionally correct formats; file creation, updating and maintenance; setting up calculations and auditing their accuracy; formatting of data and reports; preparation of standard accounting reports and working papers.

Prerequisite: ACC111, not to be taken concurrently

PHL 101

Introduction to Philosophy - 3 Credits

This course is designed to introduce the student to philosophical investigation. Part one includes the origin, nature, and value of philosophy. Part two is an analysis of the problems of human nature, our universe, and the existence of God. Part three includes an introduction to the areas of metaphysics, theory of knowledge, ethics, and political and social philosophy.

ECO 201

Macroeconomics - 3 Credits

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.

SOC 101

Principles of Sociology - 3 Credits

This course is an introduction to the basic concepts in Sociology and an analysis of culture, socialization, stratification, social organization, class, social interaction, social change, and conflict.

ACC 220

Cost Accounting - 3 Credits

This course covers fundamental principles and procedures of cost determination in manufacturing, service, and not-for-profit 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.

HIS 101

World Civilization I - 3 Credits

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.

ACC 240

Intermediate Accounting I – 3 credits

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: ACC 211 or ACC 111 and departmental permission.

HIS 102

World Civilization II - 3 Credits

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.

ACC 330

Federal Income Taxes – 3 credits

This course concentrates on the federal income taxation of individuals. It provides students with the knowledge to complete individual income tax returns while enhancing their awareness of the complexities and sources of tax law.

Prerequisite: ACC 240 and Junior or Senior status

BIO 150

Nutrition - 3 Credits

This course presents a scientific study of the basic principles of nutrition. Nutrient requirements, diet, biochemistry, diseases, and socio-economic concepts are stressed. Special emphasis is placed on changes throughout the human life cycle.

MAT 230

Quantitative Analysis - 3 Credits

This course introduces mathematical techniques used in business, economics, and social sciences. Topics include mathematics of finance, systems of linear equations and inequalities, Gaussian elimination method, linear programming, Simplex method, and probability. These techniques are applied to the optimization of profit and cost functions that arise in production and transportation problems.

Prerequisite: MAT120 or placement examination.

ENG 304

Film: The Reel Experience - 3 Credits

This course deals with the elements of film including the script, filming techniques, direction, acting, editing, art and set design, costume and makeup, and historical development. Examples from various genres are viewed for analysis.

Cross listed with COM304. Prerequisite: ENG207

ACC 340

Intermediate Accounting II – 3 credits

This course continues the study of accounting for businesses started in ACC 240. It reviews the valuation methods applied to non-current assets, liabilities, and shareholders’ equity.

Prerequisite: ACC 240

ART 101

Art History I - 3 Credits

This course provides an introduction to the history of the visual arts from prehistory to the early Renaissance. Major works in architecture, sculpture, painting, and graphic arts are covered in chronological order.

ACC 430

Accounting Information Systems- 3 Credits

This course introduces the system flow of financial information in the contexts of the system development process and the actual applications of computer technology to record keeping and information gathering functions. Applications studied include procurement and receiving, inventory control, accounts payable, marketing and shipping, billing and collections, etc. The course includes case studies and a hands-on computer project.

Cross listed with CIS430. Prerequisites: CIS112, 12 credits of Accounting, Junior or Senior status and permission of advisor for Accounting majors.

ART 102

Art History II - 3 Credits

This course provides an introduction to the history of the visual arts from the Renaissance to the Twentieth-Century.

It presents a chronological coverage of architecture, sculpture, painting, and graphic arts, stressing the characteristics

that identify periods and styles.

ACC 440

Auditing – 3 credits

This course develops an understanding of the nature of auditing, its code of ethics, and its role in society, the Sarbanes-Oxley Act and the practice of professional, governmental, and internal auditing within companies.

Prerequisite: ACC 240, 12 credits of accounting, and Junior or Senior status

ENG 311

Creative Writing - 3 Credits

This course provides extensive imaginative writing of description, dialogue, poetry, and narrative. The course is designed for students who write readily but need direction and consultation.

ACC 450

Advanced Accounting I – 3 credits

The focus in this course is on the accounting for partnerships, multi location branches, goodwill and business mergers and acquisitions.

Prerequisite: ACC 240, 12 credits of accounting, and Junior or Senior status

COM 301

Mass Media and Society - 3 Credits

This course analyzes newspapers, magazines, television, radio, the Internet, and film to evaluate their complex and diverse power for shaping patterns of society.

BUS 205

Business Law II - 3 Credits

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.

LAW 306

E-commerce: The Legal Context - 3 Credits

This is a trailblazing course on e-commerce and the legal issues this activity has created. Among the topics covered are an overview of e-commerce; jurisdiction; copyrights; trademarks; privacy; obscenity; defamation; online contracts; and Internet taxation.

ACC 305

Analysis of Financial Statements - 3 Credits

Modern investing and lending decisions are based on financial statement analysis. Investing and lending decisions require the application of thorough analysis to carefully evaluate data. Sound information is obtained by an understanding of the data from which it is derived as well as by the application of tools of analysis to aid in its extraction and evaluation. The course focuses on understanding the data that are analyzed, as well as the methods by which they are analyzed and interpreted. Course cross listed with FIN305.

Prerequisite: ACC211 or ACC240

LAW 325

e-Government: The New Legal Environment of Business - 3 Credits

This is a web-supported course that examines the developing concept of e-government. Students become familiar with the methods used by state and federal government to regulate business by means of government websites. Assessment is based on a student generated portfolio.

Cross listed with BUS325.

ACC 425

Computer Control and Audit - 3 Credits

This course is an introduction to the fundamentals of auditing and controlling computer information systems. Emphasis is placed on the design and application of controls within computer information systems. This course may be used as an Accounting elective.

Cross listed with CIS425Prerequisite: CIS112, 12 credits of Accounting, Junior or Senior status and permission of advisor for Accounting majors.

ACC 315

Fraud Prevention and Examination – 3 credits

This course covers the principles and methodology of fraud prevention, detection, deterrence and investigation. The course includes such topics as skimming, cash larceny, check tampering, register disbursement schemes, billing schemes, payroll and expense reimbursement schemes, non-cash misappropriations, corruption, financial management fraud, and interviewing witnesses.

Prerequisite: ACC 111