Accounting Flowchart

Year 1

Fall

EC 2001 - Principles of Economics

An introduction to economics. The microeconomics portion covers consumer choice, the firm, value and price theory, and distribution theory. The macroeconomics portion covers national income analysis, fiscal policy, money and monetary policy, the commercial banking system, and the Federal Reserve System.

  • Credits: 3.0
  • Lec-Rec-Lab: (3-0-0)
  • Semesters Offered: Fall, Spring, Summer
  • Pre-Requisite(s): MA 1020 or MA 1031 or MA 1032 or MA 1120 or MA 1135(C) or MA 1160(C) or MA 1161(C) or MA 1121(C)

ACC 2000 - Accounting Principles I

Introduction to basic principles, concepts, and theoretical framework of financial accounting with the emphasis on its use by economically rational decision makers. Topics include the decision-making environment and the accounting cycles, processes, and statements.

  • Credits: 3.0
  • Lec-Rec-Lab: (3-0-0)
  • Semesters Offered: Fall, Spring

BUS 1100 - Introduction to Business

Introduction to planning, organizing, decision-making, leadership and control in a business. Business disciplines of accounting, finance, information systems, management, marketing, and operations are introduced, along with discussions of business ethics and social responsibility.

  • Credits: 3.0
  • Lec-Rec-Lab: (3-0-0)
  • Semesters Offered: Fall, Spring

UN 1015 - Composition

Provides direct instruction in composition. Students examine and interpret communication practices and apply what they learn to their own written, aural, and visual compositions. Class projects ask students to communicate in a variety of modes and to attend to audience, purpose, and context.

  • Credits: 3.0
  • Lec-Rec-Lab: (0-3-0)
  • Semesters Offered: Fall, Spring, Summer
  • Restrictions: Must be enrolled in one of the following Class(es): Freshman

Spring

MA 2720 - Statistical Methods

Introduction to the design and analysis of statistical studies. Topics include methods of data collection, descriptive and graphical methods, probability, statistical inference on means, regression and correlation, and ANOVA.

  • Credits: 4.0
  • Lec-Rec-Lab: (0-4-0)
  • Semesters Offered: Fall, Spring, Summer
  • Restrictions: May not be enrolled in one of the following Major(s): Mathematics
  • Pre-Requisite(s): MA 1020 or MA 1030 or MA 1120 or MA 1032 or MA 1031 or ALEKS Math Placement >= 61 or CEEB Calculus BC >= 2 or CEEB Calculus AB Subscore >= 2 or ACT Mathematics >= 22 or SAT MATH SECTION SCORE-M16 >= 540

ACC 2100 - Accounting Principles II

Emphasizes the role of accounting information within a firm. Topics include budgeting, responsibility accounting, cost allocations, cost behavior, decision models, capital budgeting, and an introduction to product costing in manufacturing and service sector firms.

  • Credits: 3.0
  • Lec-Rec-Lab: (3-0-0)
  • Semesters Offered: Fall, Spring
  • Pre-Requisite(s): ACC 2000

BUS 2200 - Business Law

Provides an understanding of the legal basis of contracts and their enforcement in the areas of general contracts, contracts of commercial sales and of agency, and commercial paper.

  • Credits: 3.0
  • Lec-Rec-Lab: (3-0-0)
  • Semesters Offered: Fall, Spring

UN 1025 - Global Issues

Study of contemporary global issues, their origins, impacts, and solutions through the thematic and comparative exploration of worldview and culture, population, globalization, development, politics and global governance, environment, and sustainability. Emphasis on global literacy and information literacy.

  • Credits: 3.0
  • Lec-Rec-Lab: (3-0-0)
  • Semesters Offered: Fall, Spring, Summer
  • Restrictions: Must be enrolled in one of the following Class(es): Freshman

Year 2

Fall

BUS 2300 - Quantitative Problem Solving

Stresses development of quantitative decision and analysis skills to solve problems with cases, exercises, simulations, and mathematical modeling. Topics include regression analysis, decision analysis, stochastic environments, data sources and errors, utility theory risk preference, linear programming, and simulation analysis.

  • Credits: 3.0
  • Lec-Rec-Lab: (3-0-0)
  • Semesters Offered: Fall, Spring
  • Pre-Requisite(s): BUS 2100 or MA 2710 or MA 2720 or MA 3710 or MA 3720

ACC 3600 - Foundations of Taxation

Introduction to basic principles, concepts, and theoretical framework of taxation systems, emphasizing income taxation and its impact on decision making. Topics include tax planning and compliance for individuals, corporations, and partnerships.

  • Credits: 3.0
  • Lec-Rec-Lab: (0-3-0)
  • Semesters Offered: Fall
  • Pre-Requisite(s): ACC 2000

FIN 3000 - Principles of Finance

Introduction to the principles of finance. Topics include financial mathematics, the capital investment decision, financial assets valuation, and the risk-return relationship

  • Credits: 3.0
  • Lec-Rec-Lab: (3-0-0)
  • Semesters Offered: Fall, Spring, Summer
  • Pre-Requisite(s): ACC 2000 and (MA 1020 or MA 1030 or MA 1031 or MA 1032 or MA 1120 or MA 1160 or MA 1161 or MA 1121 or MA 2160 or ALEKS Math Placement >= 61 or CEEB Calculus AB >= 2 or CEEB Calculus BC >= 2 or ACT Mathematics >= 22 or SAT MATH SECTION SCORE-M16 >= 540)

ACC 3000 - Intermediate Accounting I

Studies the theory, concepts, and practices underlying financial reporting and measurement. Primary focus is on income measurement, and the valuation of assets, like cash, receivables, inventory, and long-lived assets, as well as multinational issues.

  • Credits: 3.0
  • Lec-Rec-Lab: (0-3-0)
  • Semesters Offered: Fall
  • Pre-Requisite(s): ACC 2000

MIS 2000 - IS/IT Management

Focuses on the theory and application of the information-systems discipline within an organizational context, and identifies the roles of management, users, and information systems professionals. Covers the use of information systems and implications for decision support to improve business processes, and addresses the ethical, legal, and social issues of IT.

  • Credits: 3.0
  • Lec-Rec-Lab: (0-3-0)
  • Semesters Offered: Fall, Spring, Summer
  • Restrictions: May not be enrolled in one of the following Class(es): Freshman
  • Pre-Requisite(s): BUS 1100 or CS 1121 or CS 1131 or ENG 1101 or (ENG 1001 and ENG 1100) or SAT 1200

Spring

MGT 3000 - Organizational Behavior

Covers concepts of human relations and organizational behavior through the study of people's behavior at work. Develop understanding, attitudes, and skills leading to increased personal effectiveness.

  • Credits: 3.0
  • Lec-Rec-Lab: (3-0-0)
  • Semesters Offered: Fall, Spring
  • Restrictions: May not be enrolled in one of the following Class(es): Freshman

MGT 2000 - Team Dynamics and Decision Making

Develops individual and group problem-solving skills using active, hands-on learning. Emphasizes problem identification and problem solution under conditions of ambiguity and uncertainty. Stresses creativity, interpersonal skills and skill assessment, communication, group process and teamwork, and action planning.

  • Credits: 3.0
  • Lec-Rec-Lab: (0-3-0)
  • Semesters Offered: Fall, Spring
  • Restrictions: May not be enrolled in one of the following Class(es): Freshman

ACC 3500 - Managerial/Cost Accounting I

The primary emphasis is on traditional and contemporary product costing techniques, cost allocation practices, and basic cost-management issues. Topics include process costing, standard costing, activity-based costing, backflush costing, cost allocation issues, balanced scorecard, strategic profitability analysis, and the role of accounting in contemporary management practices.

  • Credits: 3.0
  • Lec-Rec-Lab: (0-3-0)
  • Semesters Offered: Spring
  • Pre-Requisite(s): ACC 2100

ACC 3100 - Intermediate Accounting II

A continuation of ACC 3000 with theories, concepts, and practices underlying financial measurement and reporting. Focuses on the measurement and reporting of liabilities and equities, and includes multinational issues.

  • Credits: 3.0
  • Lec-Rec-Lab: (0-3-0)
  • Semesters Offered: Spring
  • Pre-Requisite(s): ACC 3000 and FIN 3000(C)

Year 3

Fall

Spring

Year 4

Fall

MGT 4000 - Strategic Management

A capstone course focusing on managing from a strategic perspective for gaining advantages in competitive and dynamic environments, emphasizing understanding of industry, business models, growth strategies, and managing business portfolios. Integrates knowledge from finance, marketing, and organizational behavior.

  • Credits: 3.0
  • Lec-Rec-Lab: (0-3-0)
  • Semesters Offered: Fall, Spring
  • Restrictions: Must be enrolled in one of the following College(s): College of Business; Must be enrolled in one of the following Class(es): Senior
  • Pre-Requisite(s): MIS 2000 and FIN 3000 and OSM 3000 and MGT 3000 and MKT 3000 and BUS 2300

Spring

EC 3100 - International Economics

Introduction to international economics, including balance of payments, accounting, foreign exchange markets, international trade theory, barriers to trade, trade and development, regional economic integration, and current U.S. international economic issues.

  • Credits: 3.0
  • Lec-Rec-Lab: (3-0-0)
  • Semesters Offered: Fall, Spring, Summer
  • Pre-Requisite(s): EC 2001 and UN 1015 and (UN 1025 or Modern Language - 3000 level or higher)

Electives

ACC 4000 - Accounting Data Analytics

Develop knowledge and competencies in data analytic techniques to generate accounting information used for business intelligence. Applied exercises with software tools are used to cover topics including data preparation, analysis, visualization, and scenario analysis.

  • Credits: 3.0
  • Lec-Rec-Lab: (3-0-0)
  • Semesters Offered: Fall
  • Pre-Requisite(s): ACC 2000 and ACC 3000(C)

ACC 4200 - Accounting Theory

The course will focus on the advanced theories of financial accounting. It identifies the conceptual framework of financial reporting and emphasis on the "how" of accounting. Topics include information asymmetry, Bayesian decision theory, efficient market hypotheses, efficient contracting, positive accounting theories, executive compensation, and earning management.

  • Credits: 3.0
  • Lec-Rec-Lab: (3-0-0)
  • Semesters Offered: Fall
  • Pre-Requisite(s): ACC 3000

ACC 4500 - Managerial/Cost Accounting II

Emphasizes information requirements of contemporary management decision-making and strategic-planning processes. Covers contemporary control and evaluation practices (such as activity-based management), determining the costs of quality, and productivity analysis in the context of accounting information systems.

  • Credits: 3.0
  • Lec-Rec-Lab: (0-3-0)
  • Semesters Offered: Spring
  • Pre-Requisite(s): ACC 3500

ACC 4600 - Advanced Tax Topics

Continuation of ACC3600. Introduction to advanced principles and concepts of taxation, emphasizing income taxation and its impact on decision making. Topics include tax planning and compliance for estates and trusts, gratuitous transfers, multi-jurisdictional operations, and entity formations, liquidations, and reorganizations.

  • Credits: 3.0
  • Lec-Rec-Lab: (0-3-0)
  • Semesters Offered: Spring
  • Pre-Requisite(s): ACC 3600

ACC 4700 - Governmental and Not-for-Profit Accounting

An in-depth study of the accounting principles and financial reporting unique to the governmental and not-for-profit sectors of the U.S. economy.

  • Credits: 3.0
  • Lec-Rec-Lab: (0-3-0)
  • Semesters Offered: Spring
  • Pre-Requisite(s): ACC 3000

ACC 4800 - Accounting Systems

Introduction to the basic principles, concepts, and theoretical framework for the design and operation of accounting information systems, emphasizing its use to enhance decision making. Topics include system design, internal controls, the use of databases, and electronic commerce.

  • Credits: 3.0
  • Lec-Rec-Lab: (0-3-0)
  • Semesters Offered: Spring
  • Pre-Requisite(s): ACC 2100 or ACC 5050

ACC 4990 - Special Topics in Accounting

Examines current issues in Accounting and other topics of interest to faculty and students in greater depth.

  • Credits: variable to 3.0; Repeatable to a Max of 6
  • Semesters Offered: On Demand
  • Restrictions: Permission of instructor required
  • Pre-Requisite(s): ACC 3000

BUS 3900 - Business Internship

A practical approach to business problem solving. Requires a report on work activity upon completion of the internship.

  • Credits: variable to 4.0; Repeatable to a Max of 4
  • Semesters Offered: Fall, Spring, Summer
  • Restrictions: Permission of instructor required; Must be enrolled in one of the following College(s): College of Business

BUS 4900 - Research Projects

Under the general guidance of a faculty member, students read, conduct research, and prepare reports and papers as required. The SBE's Curriculum Committee must approve the subject of the proposed project.

  • Credits: variable to 4.0; Repeatable to a Max of 6
  • Semesters Offered: On Demand
  • Restrictions: Permission of instructor and department required; May not be enrolled in one of the following Class(es): Freshman, Sophomore

BUS 4950 - Business Project

Students work individually or in a team on a project under the guidance of a faculty advisor. The student(s) analyze a problem, develop a project plan, summarize findings, and make recommendations.

  • Credits: variable to 4.0; Repeatable to a Max of 6
  • Semesters Offered: On Demand
  • Restrictions: Permission of instructor required; May not be enrolled in one of the following Class(es): Freshman, Sophomore

BUS 4990 - Special Topics in Business

Business topics of interest to students and faculty.

  • Credits: variable to 3.0; Repeatable to a Max of 6
  • Semesters Offered: On Demand
  • Restrictions: Permission of instructor required; May not be enrolled in one of the following Class(es): Freshman, Sophomore

BUS 4991 - Business Development Experience I

Provides students with hands-on entrepreneurial learning experience by placing them in close proximity of real-world entrepreneurs and innovators. Students ascertain commercial viabilities of intellectual property, senior design or enterprise projects, independent new ventures or early stage business incubators.

  • Credits: 3.0
  • Lec-Rec-Lab: (0-3-0)
  • Semesters Offered: Fall
  • Restrictions: Must be enrolled in one of the following Class(es): Senior
  • Pre-Requisite(s): BUS 1100 and BUS 2300 and ACC 2000 and ACC 2100 and BUS 2200 and MGT 2000 and MIS 2000 and FIN 3000 and OSM 3000 and MGT 3000 or MKT 3000

BUS 4992 - Business Development Experience II

Completion and presentation of the business plan and recommendations on the commercial viability of intellectual properties, senior design or enterprise projects, independent new ventures, or early stage incubators.

  • Credits: 3.0
  • Lec-Rec-Lab: (0-3-0)
  • Semesters Offered: Spring
  • Restrictions: Must be enrolled in one of the following Class(es): Senior
  • Pre-Requisite(s): BUS 4991

EC 3300 - Industrial Organization

Economic analysis of market power and industry structure. Topics include the goals of public policy toward business, antitrust policy, economic regulation, public enterprise, and social regulation of health, safety, and the environment.

  • Credits: 3.0
  • Lec-Rec-Lab: (3-0-0)
  • Semesters Offered: Fall
  • Pre-Requisite(s): EC 2001 and UN 1015 and (UN 1025 or Modern Language - 3000 level or higher)

FIN 4000 - Investment Analysis

Overview of financial products. Operations of the stock market, bond market, and other financial markets. Focus on portfolio theory and basic stock and bond valuation techniques.

  • Credits: 3.0
  • Lec-Rec-Lab: (0-3-0)
  • Semesters Offered: Spring
  • Pre-Requisite(s): EC 3400 or FIN 3000 and (MA 2710 or MA 2720 or MA 3710)

FIN 4100 - Advanced Financial Management

Advanced topics in managerial finance: Advanced capital budgeting, project analysis, capital acquisition, capital structure and dividend policy, and other topics.

  • Credits: 3.0
  • Lec-Rec-Lab: (0-3-0)
  • Semesters Offered: Fall
  • Pre-Requisite(s): EC 3400 or FIN 3000

FIN 4200 - Derivatives and Financial Engineering

Covers the pricing and use of options, financial futures, swaps, and other derivative securities.

  • Credits: 3.0
  • Lec-Rec-Lab: (0-3-0)
  • Semesters Offered: Fall
  • Pre-Requisite(s): EC 3400 or FIN 3000 and (MA 2710 or MA 2720 or MA 3710)

FIN 4300 - Personal Financial Planning

Overview of personal financial issues and services and instruments offered by economic and financial institutions. Topics include the personal financial environment, personal investments and asset management, tax planning, the development of an adequate but cost-effective insurance program, and retirement planning.

  • Credits: 3.0
  • Lec-Rec-Lab: (0-3-0)
  • Semesters Offered: Spring
  • Restrictions: May not be enrolled in one of the following Class(es): Freshman, Sophomore
  • Pre-Requisite(s): BA 3400 or EC 3400 or FIN 3000

FIN 4400 - Equity Analysis

Detailed analysis of equity valuation, including applications and processes, estimation of valuation assumptions, absolute valuation models (dividend discounting, free cash flow and residual income) and relative valuation models (market-based), with a focus on practice-based techniques.

  • Credits: 3.0
  • Lec-Rec-Lab: (0-3-0)
  • Semesters Offered: Fall
  • Pre-Requisite(s): FIN 3000 or EC 3400

FIN 4500 - Risk Management and FinTech

Understand risk and tools for analyzing risk in business. Includes topics such as capital management, bankruptcy, insurance and hedging strategies as well as cutting edge innovations in financial technology such as artificial intelligence, cryptocurrency, and decentralized financial systems.

  • Credits: 3.0
  • Lec-Rec-Lab: (0-3-0)
  • Semesters Offered: Spring
  • Restrictions: May not be enrolled in one of the following Class(es): Freshman, Sophomore
  • Pre-Requisite(s): FIN 3000 or EC 3400

FIN 4700 - Global Finance

Studies international financial systems and markets. Covers the principle of comparative advantage, balance of payments, exchange rate systems, theories of international finance, identification of international risk exposures, the management and treatment of risk, and special topics of international finance.

  • Credits: 3.0
  • Lec-Rec-Lab: (0-3-0)
  • Semesters Offered: Fall
  • Pre-Requisite(s): BA 3400 or EC 3400 or FIN 3000

FIN 4801 - Applied Portfolio Management I

Covers issues in the management and administration of investments in an institutional setting. Students form a new investment firm and manage a real portfolio of financial assets.

  • Credits: variable to 3.0
  • Semesters Offered: Summer
  • Restrictions: Permission of instructor required; May not be enrolled in one of the following Class(es): Freshman, Sophomore

FIN 4802 - Applied Portfolio Management II

Covers issues in the management and administration of investments in an institutional setting. Students form a new investment firm and manage a real portfolio of financial assets.

  • Credits: variable to 3.0
  • Semesters Offered: Fall
  • Restrictions: Permission of instructor required; May not be enrolled in one of the following Class(es): Freshman, Sophomore

FIN 4803 - Applied Portfolio Management III

Covers issues in the management and administration of investments in an institutional setting. Students form a new investment firm and manage a real portfolio of financial assets.

  • Credits: variable to 3.0
  • Semesters Offered: Spring
  • Restrictions: Permission of instructor required; May not be enrolled in one of the following Class(es): Freshman, Sophomore

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