ACC 201 Elementary Accounting

Fundamental concepts of financial accounting and uses of accounting data by managers, owners, and creditors.

ACC 202 Elementary Accounting

Fundamental concepts of financial accounting and uses of accounting data by managers, owners, and creditors.

ACC 301 Intermediate Accounting I

Prerequisite(s): A 2.5 GPA in ACC 201 and ACC 202 or consent of accounting advisor.
Theory and techniques for the preparation and interpretation of financial statements. Balanced coverage of both concepts and procedures for financial reporting, financial statements, and related disclosures. Imparts essential knowledge and skills for understanding asset measurement and income determination as well as valuation of liabilities and investments.

ACC 302 Intermediate Accounting II

Prerequisite(s): ACC 202.  Continuation of ACC 301.

ACC 303 Cost Accounting

Prerequisite(s): ACC 202.
Cost accounting principles and techniques needed for financial statements and management planning and control.

ACC 305 Managerial Accounting

Prerequisite(s): ACC 202.
The emphasis for this course is internal (managerial) accounting. The course focuses on the use of managerial accounting information for decision making, with emphasis on analysis and interpretation. Topics include profit planning, cost analysis, operational and financial budgeting, capital budgeting, responsibility accounting, and performance evaluation.

ACC 401 Advanced Accounting

Prerequisite(s): ACC 302 or ACC 301. 
Business combinations and consolidated financial statements.

ACC 403 Federal Tax Accounting I

Prerequisite(s): ACC 202.
Consideration of the basic features of the federal income tax system with particular emphasis on the determination of the taxable income of individuals.

ACC 405 Introduction to Auditing

Prerequisite(s): ACC 302 or ACC 301. 
A survey course introducing the student to auditing standards, services, ethics, legal responsibility, internal control structure, report analysis, and SEC requirements.

ACC 406 Accounting Information Systems

Prerequisite(s): ACC 201 and ACC 202
An introduction to the development, analysis, and design of accounting systems. Includes the basic elements of flowcharting, transaction processing, and internal control.

ACC 407 Governmental Accounting

Prerequisite(s): ACC 202.
Application of accounting principles to governmental units and nonprofit institutions with emphasis on budgetary control, the operation of funds, and financial reporting.

ECO 131 - The American Economic System

A survey course offered for non-business students which introduces the American Economic System and its institutions. 

ECO 231 - Economic Principles I

(Can be taken in freshman year with the consent of School of Business advisor) A study of macroeconomics topics, including national income accounting, equilibrium analysis, fiscal and monetary policy. 

ECO 232 - Economic Principles II

(Can be taken in freshman year with the consent of School of Business advisor) A study of microeconomics, including supply and demand analysis, demand theory, cost theory, and market structures. 

ECO 332 - Money and Financial Institutions

Prerequisite(s): ECO 231.
The history, theories, and functions of monetary systems and their relation to the economic order.

[Crosslisted as: FIN 342; therefore, students taking ECO 332 for credit cannot receive credit for FIN 342.]

ECO 333 - Comparative Economic Systems

Prerequisite(s): ECO 231, ECO 232 or instructor’s consent.
An evaluation of global economic problems from the perspective of geo-political and cultural phenomena. Open to all students, regardless of field of study.

ENT 110 – Introduction to Entrepreneurship

Credit hours: 1. An Introduction to the discipline of entrepreneurship and the role of the entrepreneur. Focus is on learning about the discipline through a series of guest lectures and hands-on activities. Credit will not be given for this course for students who have passed ENT 310.

Topics covered: Entrepreneurial roles and responsibilities, career options

ENT 310 – Entrepreneurship & Social Enterprise

Credit hours: 3 Pre-req: ACC 202/203.  Introduction to the concepts of small business start-up and management, with an emphasis on social enterprise. The main objective of this course is to understand what it means to be an entrepreneur and to prepare students to test the viability of new business ideas.

Topics covered: entrepreneurial concepts, feasibility analysis, social and ethical perspectives, small business management, franchising

ENT 411 – Entrepreneurial Financial Management

Credit hours: 3 Pre-reqs: ACC 202/203 and FIN 341.  Covers fundamentals of financing a small business. Topics include financial statement creation and analysis, debt versus equity financing, venture and angel capital, and crowdfunding.

ENT 412 – Entrepreneurial Mindset

Credit hours: 3 Pre-reqs: ACC 202/203 and MKT 381. Development of new perspectives and knowledge about entrepreneurial thinking and attitude. Focus will be on ideation and creativity, plus opportunity recognition and evaluation. A key course objective is identification of new products and services that could serve as the foundation for a new business venture.

Topics covered: Creativity, opportunity recognition and assessment, intrapreneurship

ENT 413 – New Venture Creation

Credit hours: 3 Pre-reqs: ENT 310, 411, 412 or graduate standing. This course focuses on the creation, evaluation, and development of a new business venture. The process includes an in-depth market analysis, product or service design, development of a marketing channel, and financing and profit models. NOTE that it is imperative to have a viable business concept prior to joining the class.

Topics covered: Market analysis, legal aspects, product design, marketing channels, financing and profit modeling

ENT 491 – Topics in Entrepreneurship

Credit hours: 1 Pre-reqs: upper-level standing. A study of selected topics in Entrepreneurship. These courses provide students with the opportunity to study additional areas of interest. The course may be repeated for credit with permission of the entrepreneurship director if the topic differs between sections.

Topics covered: Social Media, Customer Relationship Management, Negotiation, Family Business, Intellectual Property Law 

ENT 496 – 1 hr - Entrepreneurship Experience

Credit hours: 1 Pre-reqs: entre majors & minors only; final 30 hours. This course requires hands-on experience in the field of entrepreneurship. This could potentially be an internship, working with an incubator, consulting with a small business, or other activities as determined by the entrepreneurship director.

FIN 240 - Personal Finance

Financial planning for individual: budgeting, taxes, banking, insurance, housing, and investments. 

FIN 341 - Business Finance

An introduction to financial management principles. Emphasis on analysis of financial statements, time value of money concepts, security valuation principles, risk and return relationships, and the capital budgeting process.

FIN 342 - Money and Financial Institutions

Prerequisite(s): ECO 231. 
The history, theories, and functions of monetary systems and their relation to the economic order.

[Crosslisted as: ECO 332; therefore, students taking FIN 342 for credit cannot receive credit forECO 332.]

FIN 343 - Financial modeling

Employing a computer in financial decision making.  Covers spreadsheets, object-relational database management systems, and data warehousing.

FIN 440 - Short-Term Financial Management

Prerequisite(s): FIN 341.
An overview of short-term finance. Emphasis placed on making decisions about cash, credit extension and collection, payables, bank relations, short-term investing and borrowing and the development of near-term financial plans.

FIN 441 - Investments

Prerequisite(s): FIN 341. 
An introduction to investments. The study and application of the investment environment (markets, instruments, institutions), risk and return relationships, portfolio diversification, market efficiency, mutual funds, security analysis, valuation, and allocation.

FIN 443 - Advanced Business Finance

Prerequisite(s): FIN 341. 
A continuation of FIN 341. Major topics include capital structure, dividend policy, long-term financing, working capital management, failure and reorganization, and international finance.

GBU 151 - Business Skills for Life

 A study of the basic business principles and skills necessary for individuals to function effectively at home, in the workplace and in the community. Topics covered include: retirement, insurance decisions, mortgages, budgeting, and career planning.

GBU 251 - Business Statistics I

 An introduction to the application of statistical methods to business and organizational problems.

GBU 321 - Business Communications

Principles and applications in letter and memo writing, career research, and employment communications. Other topics include international, interpersonal, and oral communications, and legal and ethical communication guidelines.

GBU 342 - Real Estate Finance

Principles and methods of real estate finance, source of funds, financing instruments, institutions, and analysis.

GBU 343 - Real Estate Sales

A study of real estate professionalism and ethics; characteristics of successful salespersons; time management; psychology of marketing; listing procedures; advertising; negotiating and closing; financing; and the deceptive trade practice act, consumer protection act, and the Uniform Commercial Code.

GBU 352 - Principles of Risk and Insurance

Insurance is one of the nation’s largest industries in terms of revenue and employment and it can provide challenging and rewarding career opportunities for college graduates. Consequently, Principles of Insurance is a basic course offered in most business programs at colleges and universities. This course will provide students with an overview of the concept, and practices in the insurance industry.

GBU 353 - Real Estate Principles

A study of various fields that comprise real estate, as well as the relationship of economics, business, finance, law and government to real estate.

GBU 354 - Real Estate Law

A study of the principles of real estate law.

GBU 355 - Global Dimensions of Business

A broad survey of the international aspects of business and the challenges of globalization.

GBU 358 - Business Law and Ethics

A study of domestic and international law. Topics include property law, contracts, administrative law, constitutional issues, and ethics.

GBU 452 - Business Law II

A study of the domestic and international principles of law relating to property, business documents, negotiable instruments, organization forms, and statutory constraints on business.

GBU 456 - Faith and Business Ethics

Overview of the fundamental concepts and principles of business ethics. The class provides an application of ethical principles in a business setting. Emphasis is on introducing basic ethical definitions and principles, case studies and practical approaches to recognize and solve ethical dilemmas within a Christian foundation.

GBU 460 - Internship in Business

A semester-long supervised work experience during the junior/senior year. This hands-on experience with a business organization is designed to provide opportunities for students to gain practical experience in the field of business. Internship site must be approved by the Faculty Internship Coordinator.

MGT 371 - Principles of Management & Organizational Behavior

An introduction to management theory and practice through the study of (1) the basic functions of management - planning, organizing, leading, and controlling - and (2) individual and group behavior. Focused on preparing the student to respond effectively to a dynamic, global business environment.

MGT 454 - Entrepreneurship

A survey of all aspects of entrepreneurship including: role in the economy, establishing the entrepreneurial venture, funding, identifying opportunities and developing a business plan.

MGT 473 - Quantitative Business Modeling

Quantitative Business Modeling is an applications course designed to prepare the student for data analysis and decision making in the modern organization. The course begins by preparing the student to conduct fundamental data analysis, proceeds to develop the analytical and modeling skills required for decision analysis (strategies and methods for optimization, queuing, and simulation) and concludes with the basic skills necessary for managing technical projects. Along the way, the student will apply the skills learned to situations in management, finance, marketing, operations, accounting, and human resources management. The course makes extensive use of spreadsheet analysis (Microsoft Excel) and spreadsheet add-ins.

MGT 474 - Human Resources Management

A study of personnel management concepts and techniques, including recruitment and placement, training and development, and compensation, to provide the student with a practical working knowledge of the processes involved in managing the human resources of an organization in a dynamic business environment.

MGT 475 - Production and Operations Management

A study of the role of operations management in manufacturing and service firms. Special emphasis is placed on key topics in the fields of cost accounting, general management, industrial engineering, and quantitative methods.

MGT 499 - Strategic Management

The capstone course for the undergraduate business school curriculum that integrates the fundamental aspects of business (marketing, finance, accounting, economics, operations) into a coherent view of management. Through the case analysis method, students study the role of strategy in the management of large and small firms and investigate the principles and practices that lead to successful organizations, both public and private. The final project is a formal classroom presentation where students must demonstrate proficiency in both oral and written communication skills as they present the results of group and individual research applying the principles learned during the semester.

MIS 099 - Spreadsheet Proficiency Requirement

This requirement is met by earning a passing score on the Spreadsheet Proficiency Exam (MIS 099) which will be shown on the permanent records as “CR” for MIS 099, or by earning a grade of C or higher in the three hour course MIS 226.

MIS 226 - Business Software Skills and Applications

A study and application of the basic skills needed in using current business software packages, including spreadsheet management. Classroom lecture will be supplemented with laboratory and tutorial work. MIS 226 satisfies the spreadsheet proficiency requirement with a grade of C or higher. Students who fail the SPE (MIS 099) once may take MIS 226 to satisfy the spreadsheet proficiency requirement; students who fail the SPE twice must take MIS 226.

MIS 327 - Introduction to Management Information Systems

Introduction to Management Information Systems is a lecture and application based courses that provides an introduction to the basics of information technology and its role in the organizational framework. The student will be provided with a background into the field of Information Systems and will be asked to apply the skills and techniques discussed in class in a variety of assignments.

MKT 381 - Marketing Principles

An introductory overview of the marketing process, including segmentation and target market selection, marketing mix development, and marketing strategy with emphasis on the interaction with the business environment. Global impact, social responsibility and ethics, technology, and other macromarketing issues are included.

MKT 383 - Personal Selling

An application-based course that addresses all aspects of the sales process. Students will improve verbal and written communication skills through mock sales situations, role-playing and product demonstrations. Students will participate in a self-development project that is designed to build self-esteem and confidence. Ethical dilemmas relating to salespeople will be extensively discussed.

MKT 429 - Marketing Research

The study and application of techniques used to conduct systematic qualitative and quantitative business research. The course teaches a basic research process that includes characterizing business problems or opportunities and developing research objectives, designing a research methodology to address the research objectives, conducting the research in a systematic fashion, and using the tools of statistics to analyze and report the research results.

MKT 481 - Consumer Behavior

The strategic implications of the internal, external, and decision-making factors which impact consumer purchasing patterns with emphasis on managerial applications.

MKT 482 - Retailing & E-Commerce

Retailing and E-Commerce examines the strategic and tactical decisions retailers make and the concepts, practices and technology they use in making those decisions. The course introduces students to the many ways in which information technology and the Internet can be used to enhance retail operations. Both store-based and web-based retail businesses are examined. While the course focuses on the retail industry, the content of the course is useful for students interested in working for companies that interface with retailers such as manufacturers of consumer products or for students with an entrepreneurial interest.

MKT 485 - Integrated Marketing Communications

An application-based study of marketing communications tools including advertising, promotions, direct marketing, personal selling, and public relations, and their coordination and integration into a unified program designed to influence a firm’s marketing channel, customer, and internal constituencies.

MKT 486 - Marketing Strategy

An application of marketing concepts and skills within the business environment. Using computer simulations, students analyze data, make decisions, implement solutions, and evaluate results. The course provides an illustration of the effects of marketing planning, implementation, and control on the total business system.