With a Bachelor of Arts in Public Accounting, you’ll be prepared for the business world. You will learn numerous accounting principles and procedures, Federal income taxation, Auditing standards and procedures. Want to take the CPA examination? Our courses will thoroughly prepare you.
APCS 114 – Computer Applications for Business
3 credit hours
Advanced survey of business application software, which includes spreadsheets, databases, presentation software, and file manipulation on networks. Topics with spreadsheets include design and development, advanced formulas and functions, charting and formatting, and the use of business analysis tools. Topics with databases include design and development of tables, queries, forms and reports for business information purposes. Also included is business communication and presentation software with an emphasis on integrating them with the spreadsheets and databases. Lab experience with microcomputer software.
Prerequisite: LDRS 105
BUSI 201 – Principles of Accounting I
3 credit hours
Concepts and issues of financial accounting as a system of recording, classifying, summarizing, and interpreting business transactions for preparing financial reports.
Prerequisite: Sophomore standing or consent of instructor.
BUSI 202 – Principles of Accounting II
3 credit hours
A continuation of Principles of Accounting I with an emphasis on financial analysis and reporting to aid management in decision making.
Prerequisite: BUSI 201
BUSI 230 – Principles of Management
3 credit hours
Introduction to the management discipline designed to provide a basic understanding of both theory and practice encompassing the planning, organizing, staffing, directing, and controlling functions.
Prerequisite: LDRS 102; BUSI 130 recommended
BUSI 347 – Business Ethics
3 credit hours
Approaches to ethical issues and problems facing business and society today
Same as SOCI 347
Prerequisite: Junior standing
BUSI 460 – Corporate Strategy
3 credit hours
Examines the total business organization and its environment from the perspective of executive management. Attention given to discerning and framing objectives, strategies, and their implementation; management simulation and analysis of business situations through the case-study method are utilized. In this capstone course, students will integrate concepts learned in previous management courses.
Prerequisite: Senior standing in a Business Administration major
ECON 211 – Principles of Microeconomics
3 credit hours
The market economy functioning through demand and supply; focus on consumer decision making, firm decision making in different market structures, worker decision making, and selected microeconomic issues.
Prerequisite: Sophomore standing or consent of instructor
ECON 212 – Principles of Macroeconomics
3 credit hours
National income, employment, price level, money and banking, fiscal and monetary policies, international trade and finance, and comparative economic systems.
Prerequisite: Sophomore standing or consent of instructor
MATH 220 – Statistical Methods
3 credit hours
A study of applied statistics with emphasis on appropriate use of technology. Topics include probability, correlation, regression, confidence intervals, and hypothesis testing. Students may not receive credit for both MATH 220 and MATH 336. Offered fall and spring semester.
Prerequisites: MATH 102, 120, 210, or equivalent, or consent of instructor.
BUSI 301 – Intermediate Accounting I
3 credit hours
Basic accounting theory relating to income measurement and asset valuation. Special emphasis on the problems, principles and concepts of accounting for assets and liabilities under current generally accepted accounting principles.
Prerequisite: BUSI 202
BUSI 302 – Intermediate Accounting II
3 credit hours
Special problems, principles and concepts relating to financial accounting for stockholders’ equity, investments and income determination. Preparation and analysis of financial statements
Prerequisite: BUSI 301
BUSI 305 – Managerial Cost Accounting I
3 credit hours
Conceptual and technical aspects of cost accounting. Theories of cost control over products, projects and segments of a business. Uses of management accounting information for budgeting and profit planning.
Prerequisite: BUSI 202
BUSI 310 – Commercial Law
3 credit hours
Principles and rules of commercial law. Acquaints the student with the legal environment of business; emphasis on contracts, sales, and the Uniform Commercial Code and commercial paper.
Prerequisite: Junior standing or consent of instructor.
BUSI 311 – Contemporary Business Law
3 credit hours
Principles and rules of commercial law. Acquaints the student with the legal environment of business; emphasis on contracts, sales, and the Uniform Commercial Code and commercial paper.
Prerequisite: Junior standing or consent of instructor.
BUSI 314 – Federal Income Tax I
3 credit hours
Survey of the internal revenue code and the regulations relating to income, exclusions from income, deductions and credits in computing federal income tax liability for individuals and corporations.
Prerequisite: BUSI 202 or consent of instructor.
BUSI 338 – Financial Management
3 credit hours
Introduction to corporate financial planning and tools of financial analysis which may be used to manage working capital, administer capital budgeting, and evaluate the capital structure of a profit-oriented firm.
Prerequisites: BUSI 202, and Junior standing; MATH 303 recommended.
BUSI 353 – Advanced Accounting I
3 credit hours
A special topics course which includes an advanced treatment of the accounting problems of partnerships and business combinations. Consolidated financial statements will be studied, and fund accounting will be considered.
Prerequisite: BUSI 302
BUSI 355 – Auditing
3 credit hours
Concepts, fundamentals and techniques of verification of balance sheet and income statement accounts, evaluation of the system of internal control including E.D.P. systems and uses of statistical sampling. Viewed from the standpoint of the certified public accountant in rendering an audit opinion.
Prerequisite: BUSI 302
Pick 2 from the following
APCS 265 – Systems Analysis & Design Methods
3 credit hours
Emphasis on structured analysis & design including the systems development life cycle and agile methodologies. Includes fact finding techniques, data flow diagrams, entity/relationship diagrams, case tools, feasibility analysis, input/output design, user interface design, prototyping, file and database design.
Same as BUSI 265
Prerequisites: LDRS 105 and either APCS 201 or BUSI 130
or consent of the instructor
BUIS 306 – Managerial Cost Accounting II
3 credit hours
Special problems, principles and concepts relating to cost accounting systems as a tool for planning and control. Issues relating to systems design and the behavioral implications of budgeting and management reporting.
Prerequisite: BUSI 305
BUSI 315 – Federal Income Tax II
3 credit hours
Principles and theories of the internal revenue code relating to corporations and partnerships. Income tax implications and concerns for management planning and decision-making.
Prerequisite: BUSI 314
BUSI 354 – Advanced Accounting II
3 credit hours
Topics include accounting and reporting for bankruptcy, estates and trusts, multinational enterprises, segments, interim reports, SEC reporting, installment sales and consignments.
Prerequisite: BUSI 353
BUSI 357 – Business Internship
1-6 Credit Hours
A work experience project, initiated by the student and approved by a faculty supervisor, which allows the student to learn and practice business skills. During the project, the student will submit written reports on the work experience to the faculty supervisor. Application for approval of a project must be made in writing to the faculty supervisor, including a statement of the proposed length of time of work experience, the name of the firm providing employment, the name of the work supervisor on the job, and a description of the work to be done. Each hour of academic credit requires (verified) completion of 60 hours on the job.
BUSI 463 – C.P.A. Review
3 credit hours
Accounting review and approaches to solutions for problems and questions in the CPA examinations.
Prerequisite: Qualified to sit for CPA exams.