ACCT 2523 ELEMENTARY ACCOUNTING I   (3 hours)
This course presents the basic principles of financial accounting. Emphasis is given to the preparation and use of income statements, balance sheets, and statements of funds flow for corporations.  Also included in this course are the analysis and recording of financial transactions involving cash, inventories, fixed assets, bonds, and capital stock as well as closing, adjusting, and reversing entries for revenues and expenses. Prerequisite: MATH 1523 or permission of the Program Director.

ACCT 2623 ELEMENTARY ACCOUNTING II    (3 hours)
This course is an introduction to managerial accounting.  It includes analysis of cost behavior and the use of this knowledge for both short and long term decisions.  This course also introduces the student to budgeting and the accumulation of product costs for planning and performance evaluation.  Specific subjects covered include cost-volume-profit analysis, capital budgeting, allocations, variances from standard costs, and the measurement of divisional performance.  Prerequisite: ACCT 2523.

ACCT 3113 INCOME TAX ACCOUNTING I    (3 hours)
This course is a study of individual income tax accounting utilizing a forms-based approach to basic and intermediate tax concepts.  Emphasis will be given to filing status, exemptions and dependency determination, evaluation of taxable and non-taxable income, adjustments, deductions, and credits, and earned income credit as well as additional income tax concepts. Prerequisite:  ACCT 2523 and junior standing or permission of the Program Director.

ACCT 4113 INCOME TAX ACCOUNTING II     (3 hours)
This course is a continuation of ACCT 3113 (Income Tax Accounting I) which integrates the academic knowledge of individual income tax accounting with practical experience in a real lab environment.  Students will implement their knowledge by completing actual tax forms both manually and through tax software provided by the Internal Revenue Service in a TAX Center. Students will practice basic and intermediate tax concepts and get acquainted with advanced level tax law for various forms of business organizations, military, international, and ministry returns. Prerequisite:  ACCT 3113 and permission of Program Director.

ACCT 4903 SPECIAL TOPIC   (3 hours)
Various subjects in the area of study will be presented through research and writing or through visiting professors and lecturers that complement the curriculum and take advantage of the educational background, experience, and expertise of the instructor. Emphasis is given to the creative approaches, research, and/or collaborative learning to enrich the understanding of the student.  Permission of instructor is required.  This course may be repeated with a change of subject matter for a maximum of nine credit hours.

BUSN 3003 BUSINESS ETHICS   (3 hours)
This course examines the ethical problems faced in business practice. The study focuses on relationships with employers, employees, customers, stockholders, suppliers, and society. Prerequisite: PHIL 1112 and BUSN 2213 or permission of instructor.

BUSN 3103 BUSINESS FINANCE   (3 hours)
This course is an introduction to the basic principles and concepts of financial management. It includes time value of money concepts, working capital management, ratio analysis and forecasting, financial planning, security valuation, capital budgeting, and alternative financing sources. Prerequisite: ACCT 2523 or permission of instructor.

BUSN 3323 BUSINESS LAW   (3 hours)
This course is a study of the general principles of law as they apply to the business world. This course includes the law of contracts, agencies, torts, bailments, and employer-employee relationships. Prerequisite: POLS 1523 and BUSN 2213 or permission of instructor.

CSCI 3801 COMPUTER WORKSHOP: EXCEL    (1 hour)
This workshop is designed as an intensive study of various topics or methodologies. The course may be repeated with a change of subject matter for a maximum of four credit hours.

ECON 2123 MACROECONOMICS    (3 hours)
This is an introductory course in economic principles as they relate to national income, economic growth and development, economic fluctuations, monetary policy, and fiscal policy. This course also includes material on foreign trade, international economics, and balance of payments.

ECON 2223 MICROECONOMICS   (3 hours)
This course provides a survey and analysis of the fields of production, supply and demand, and marginal analysis with the policies, practices, and operations of individual markets.

ECON 3213 ECONOMICS: WAGE AND LABOR ISSUES   (3 hours)
This course is a study of the success, decline, and trends of our economic system as it depends on the workings of labor markets which include the impact of married women, the aged, immigrants, manual labor, hourly employees, unions, and any other wage group which affects the economy.  Prerequisite:  ECON 2123 or ECON 2223

ECON 4903 SPECIAL TOPIC    (3 hours)
Various subjects in the area of study will be presented through research and writing or through visiting professors and lecturers that complement the curriculum and take advantage of the educational background, experience, and expertise of the instructor. Emphasis is given to the creative approaches, research, and/or collaborative learning to enrich the understanding of the student.  Permission of instructor is required.  This course may be repeated with a change of subject matter for a maximum of nine credit hours.

MGMT 3503 MANAGEMENT INFORMATION SYSTEM   (3 hours)
This course is an introduction to management of information processing for rational decision-making. Topics include records management and other computer applications related to functional business areas. Prerequisite:  CSCI 2723.

STAT 3003 STATISTICS   (3 hours)
This is an introductory applied statistics course focusing on descriptive and inferential statistical methods. Topics include measures of central tendency and variability, the normal distribution, correlation, regression, and ANOVA.  Prerequisite: MATH 1513, MATH 1523, MATH 1503 or permission of the instructor.