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.

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 3313 INTERCULTURAL COMMUNICATION IN THE GLOBAL WORKPLACE  (3 hours)

This course examines methods necessary to effectively communicate in multinational companies and enterprises and to run successful businesses with international partners. Topics for discussion include reasons for intercultural differences, group dynamics, culture and its impact on style of management and decision-making (cognitive styles), types of management models, intercultural communication in business and “globalization,” cross-cultural aspects of business etiquette, and intercultural communication in business and management.  Prerequisite: BUSN 2213 or permission of the instructor. Cross-listed as COMM 3313.

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.

BUSN 3503 BUSINESS COMMUNICATION   (3 hours)

This course is a study of business communication theory and techniques with emphasis on functional application of interpersonal skills, computer assisted presentations, oral presentations, letters, and reports.  Prerequisite: COMM 1113 and BUSN 2213 or permission of Program Director.

CSCI 3801 COMPUTER WORKSHOP   (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 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

MGMT 3303 MANAGEMENT PRINCIPLES   (3 hours)

This course is a study of the eight aspects of managing organizations: planning, decision-making, organizing, staffing, communicating, motivating, leading, and controlling/evaluating with the presentation of principles for application to both not-for-profit and for-profit organizations.  Prerequisite: Junior standing or BUSN 2213 or pass Business Proficiency Test.

POLS 3113 CONSTITUTIONAL LAW   (3 hours)

This course is a study of the constitutional origins of the U.S. government, with emphasis on the history and development of the Constitution, including the ratification debates, principles found in the Constitution, such as checks and balances, separation of powers, federalism, civil liberties and civil rights, the roles of the separate branches in our system, interstate commerce issues, police powers of the state, property rights, the incorporation doctrine and the 14^th Amendment, the growth of executive power, and the role of judicial review upon our constitutional interpretation.  Various theories of constitutional interpretation will be discussed and analyzed. Prerequisite: POLS 1523 or permission of the instructor.