Accounting Courses: Fall 2015
Accounting
ACC 225: Financial Accounting
(3) Credit Hour(s)
Fulfills core competency: Critical Thinking and Problem Solving.. Fundamentals of financial accounting, the accounting cycle with emphasis on analysis of financial statements for service, merchandising, and manufacturing operations. Problems supplement the theory, principles and management applications. Pre-req: MTH 124 or equivalent; Sophomore Status. Offered Each Semester. (UG)
ACC 226: Managerial Accounting
(3) Credit Hour(s)
A continuation of ACC 225 with emphasis on the application of the accounting model to corporations. In addition, there is an introduction to the use of accounting information in management decision-making settings. Problems supplement the theory, principles, and management application. Prerequisite: ACC 225; MTH 124 or equivalent. Offered Each Semester. (UG)
ACC 311: Intermediate Accounting I
(3) Credit Hour(s)
Study of generally accepted accounting principles, emphasizing financial statement presentation and an in-depth study of accounting for current assets and liabilities. Accounting majors must earn a minimum of a "C" grade. If they do not earn the required final grade, they will be allowed to repeat the course only once to earn the minimum grade . Prerequisite: ACC 226. Offered Each Year (Fall). (UG)
ACC 312: Intermediate Accounting II
(3) Credit Hour(s)
A continuation of ACC 311, focusing on non-current assets and liabilities, stockholder's equity and analytical procedures. Theoretical discussion of generally accepted accounting principles. Accounting majors must earn a minimum of a "C" grade. If they do not earn the required final grade, they will be allowed to repeat the course only once to earn the minimum grade . Prerequisite: ACC 311. Offered Each Year (Spring). (UG)
ACC 315: Cost Accounting
(3) Credit Hour(s)
Analysis of costs and their use in the managerial functions of an enterprise. Topics include principles of cost accounting for inventory costing and income determination, standard costs and budgets. Accounting majors must earn a minimum of a "C" grade. If they do not earn the required final grade, they will be allowed to repeat the course only once to earn the minimum grade . Prerequisite: Acceptance to upper division in Accounting; ACC 226. Offered Each Year (Spring). (UG)
ACC 318: Income Tax Theory
(3) Credit Hour(s)
This course focuses on the responsibilities of professional accountants in the preparation of tax returns for individuals and provides primary content for the professional accounting component of the degree program. Coursework also addresses ethics, finance, economics, computer information systems, and the legal environment of business. Accounting majors must earn a minimum of a "C" grade. If they do not earn the required final grade, they will be allowed to repeat the course only once to earn the minimum grade . Prerequisite: ACC 226. Offered Each Year (Fall). (UG)
ACC 319: Advanced Income Tax Accounting
(3) Credit Hour(s)
This course focuses on the responsibilities of professional accountants in the preparation of tax returns for corporations, partnerships, estates and trusts, and provides primary content for the professional accounting component of the degree program. Coursework also addresses ethics, finance, economics, computer information systems, and the legal environment of business. Prerequisite: ACC 318. Offered As Needed. (UG)
ACC 325: Introduction to Forensic Accounting
(3) Credit Hour(s)
Fraud examination will begin with the study of various types of fraud as well as factors that contribute to fraudulent activity. Ethics are a key concept in this course, and will be analyzed within the context of various business activities, and students will study both preventive and detective strategies to mitigate risk of fraud. Fraud examination methods will comprise a significant portion of the course and will include investigating fraud, investigating concealment, inquiry methods, and fraud reporting. Students will also study the impact of fraud on financial statements, organizations, financial transactions, and legal proceedings. Prerequisites: ACC311; Junior Status. Offered as Needed. (UG)
ACC 332: Effective Communication/Research Methods For Accountants
(3) Credit Hour(s)
This course is designed to improve the student's oral and written communication skills in the field of Accounting. Students will be introduced to major accounting research tools in such areas as compliance, tax planning, assurance services, and auditing. Fraud and other investigative techniques are also explored. The student will use the research process to write and orally present an Accounting paper. Offered Each Year (Spring). (UG)
ACC 360: Fund Accounting
(3) Credit Hour(s)
An in-depth study of accounting principles adopted by nonprofit organizations. Financial reporting for cities, school districts, hospitals and government agencies. Prerequisite: Permission of Instructor. Offered As Needed. (UG)
ACC 415: Advanced Accounting Problems
(3) Credit Hour(s)
Advanced approach to generally accepted accounting principles applied to business activities. Problem-solving techniques and discussions of opinions of the Financial Accounting Standards Board as they relate to topical matters. Accounting majors must earn a minimum of a "C" grade. If they do not earn the required final grade, they will be allowed to repeat the course only once to earn the minimum grade . Prerequisites: ACC 312. Offered Each Year (Fall). (UG)
ACC 420: Auditing
(3) Credit Hour(s)
This course focuses on the responsibilities of professional accountants in the conduct of independent audits and provides primary content (Generally Accepted Auditing Standards) for the professional accounting component of the degree program. Coursework also addresses ethics, finance, business statistics in auditing, economics, computer information systems, and the legal environment of business. Accounting majors must earn a minimum of a "C" grade. If they do not earn the required final grade, they will be allowed to repeat the course only once to earn the minimum grade. Prerequisite: ACC 312. Offered Each Year . (UG)
ACC 430: Forensic Investigations
(3) Credit Hour(s)
Application of theory is an important aspect of forensic accounting. In this course, a number of case studies will be analyzed that require the application of skills learned in ACC 325 Introduction to Forensic Accounting and MIS 428 Forensic Accounting Data Analysis Techniques. The topics of these case studies will include what is commonly referred to as the fraud tree: asset misappropriation, corruption schemes, financial statement fraud schemes and other fraud schemes. Prerequisite: ACC 325. Offered as Needed. (UG)
ACC 490: Accounting Theory and Professional Ethics
(3) Credit Hour(s)
Fulfills core competency: Information Literacy. Fulfills Research and Presentation requirement. Writing Intensive. This is the capstone course for the Accounting curriculum. This course integrates the practical applications and theoretical concepts covered in previous accounting courses with ethical issues facing the profession. Class discussions, textbook reading, outside reading, projects, case studies, and other educational experiences will be used to explore this complex area of study. This class provides a fundamental study and critical evaluation of 'business ethics' in light of recent developments in the accounting profession. A research paper is a major requirement of this course. Accounting majors must earn a minimum of a "C" grade. If they do not earn the required final grade, they will be allowed to repeat the course only once to earn the minimum grade. Prerequisites: ACC 312. Offered Each Year (Spring). (UG)
Finance
FIN 212: Investing With Your Values
(3) Credit Hour(s)
Fulfills core competency: Civic Responsibility. Writing Intensive. This course is a basic course in the operation of the stock market and learning to invest in this market. The primary emphasis will be on natural investing and choosing profitable investments that will contribute to environmental and economic sustainability. Offered As Needed. (UG)
FIN 325: Corporate Finance
(3) Credit Hour(s)
This course focuses on the principles of managing finance in all forms of corporate entities, emphasizing value creation by financial managers. Specific topics include an overview of the financial system, the determinants of firm value, securities' markets and valuation, the value of the firm, and investment decisions. In addition, coursework addresses ethics, accounting, business statistics, economics, computer information systems, and legal environment of business components of the common professional business core. Prerequisite: ACC 226. Offered Each Semester (UG)
FIN 328: Investments
(3) Credit Hour(s)
A study of investment principles, including the determination of objectives and a constructive approach to the attainment of these objectives. Securities markets, real estate, banking and insurance form the nucleus of the course. Prerequisite: ACC 226. Offered Each Year (Spring). (UG)
FIN 409: Money and Banking
(3) Credit Hour(s)
Nature of money, development of the American monetary system, role of the banking system in creating the nation's money supply and structure and functions of the Federal Reserve System as the principal agency for monetary control. Prerequisites: ECO 201 and ECO 202. Offered As Needed. (UG)
Health Systems Management
HSM 210: Introduction to Health Systems Management
(3) Credit Hour(s)
An introduction to the structure and function of the health care delivery system. Includes basic concepts and measures of health, disease, quality, values, needs, and utilization; issues in health care workforce, institution, and system organization; general issues in policy, reimbursement, and regulation; and broad community and organizational considerations in health. Offered Each Year (Spring). (UG)
HSM 295: Health Systems Marketing
(3) Credit Hour(s)
The major objective of this course is to broaden and apply the conceptual system of marketing to the marketing problems of non-profit organizations. The concepts of product, price, promotion and distribution, which are employed by profit-sector marketers, are redefined for maximum relevance to non-profit organizations. The concept of profit maximization is translated into benefit-cost maximization. Offered As Needed. (UG)
HSM 302: Health and Administrative Law
(3) Credit Hour(s)
A look at the legal and fiduciary environment surrounding health care. The role of the administrator and board members with regard to liability issues is examined. Discussion centers on ways in which the health care facility can avoid unnecessary legal issues and suggests ways in which to reduce the negative consequences of those that cannot be eliminated. Offered As Needed. (UG)
HSM 350: Grants and Contract Development
(3) Credit Hour(s)
Fulfills core competency: Communication Skills. This course provides an overview of the role of grants and contracts in an organization's budget. Students will learn to plan grant projects, locate sources of funding, give effective presentations about their projects, and develop written grant proposals. Offered As Needed. (UG)
HSM 360: Health Care Finance and Economics
(3) Credit Hour(s)
Examination of the principal components of the financial system including policy formation, planning, programming, legislative control and execution of state, local and non-profit budgets. Prerequisites: ECO 201 and ECO 202. Offered As Needed (UG)
HSM 400: Current Issues in Health Systems Management
(3) Credit Hour(s)
Cross-listed as HSC 400. This course reviews social, demographic, and sociopsychological factors in the initiation, maintenance and adaptation of health related behaviors. Studies behavioral change strategies for primary and secondary prevention of disease from a health policy perspective. Also focuses on issues of compliance with health regimens. Prerequisite: Senior status. Offered As Needed. (UG)
HSM 425: Health Systems Operations Management
(3) Credit Hour(s)
An introduction to the planning, analysis, and control of health systems operations. Students will study some of the important tools used by health systems operations managers, including Total Quality Management, capacity planning, scheduling, facility layout, project management, and inventory management. Prerequisites: Senior status. Offered As Needed (UG)
Management - Quantitative
MGQ 221: Business Statistics I
(3) Credit Hour(s)
Fulfills Quantitative Literacy requirement. An introductory business statistics course that focuses on data collection, presentation, and analysis. Topics covered include graphical methods, descriptive statistics with exploratory data analysis, probability theory, probability distributions, sampling distributions, and confidence intervals. A microcomputer package will be used for analyzing selected data sets. Prerequisite: MTH 97 (or adequate competence as determined by mathematics placement). Offered Each Semester. (UG)
MGQ 222: Business Statistics II
(3) Credit Hour(s)
Fulfills Quantitative Literacy requirement. A continuation of MGQ 221 which covers hypo-thesis testing, simple linear regression and correlation analysis, multiple regression models, analysis of variance, chi-square tests and statistical quality control. The course will require extensive use of a microcomputer statistical package. Prerequisites: MGQ 221. Offered as Needed. (UG)
MGQ 360: Production and Operations Management
(3) Credit Hour(s)
An introduction to the design, planning, and control of systems that create goods and services. Topics include Total Quality Management, Just-in-Time, capacity planning, scheduling, facility layout, project management, and inventory management. Prerequisites: MGQ 221. Offered Each Year (Spring). (UG)
MGQ 427: Managerial Decision Making
(3) Credit Hour(s)
An introduction to some of the important models and problem-solving techniques used in business decision-making. Topics include statistical decision theory, queuing theory, linear and integer programming, the transportation and assignment models, graph theory, and network flow models. Prerequisites: MGQ 221. Offered Each Year (Fall). (UG)
Management Information Systems
MIS 201: The E-World
(3) Credit Hour(s)
An exploration of the electronic world and how websites are designed to affect the consumer. Diverse exercises in criticism and analysis to broaden the student's awareness of the impact of these sites on the individual will be completed. In addition the student will design and implement a website using current webdesign software. Prerequisite: Offered Each Year (Fall). (UG)
MIS 205: Ethics of the Electronically Connected World
(3) Credit Hour(s)
Fulfills core competency: Moral and Ethical Discernment. This course examines the different ethical situations that arise in the realm of an electronically connected world that affect both the individual and society, such as computer and internet crime, privacy issues, freedom of expression, intellectual property, and employer/ee issues. The student will discuss what ethics are, why it is important to act in ways that are consistent with a code of principles and will develop a personal approach to ethical decision making. Offered Each Year (Fall). (UG)
MIS 231: Media Design Software
(3) Credit Hour(s)
A basic course in the field of computer arts that prepares the student to use the computer for animation, video, and multimedia productions. The student will first learn the principles of effective design and communicating information visually. Next, the student will learn how to use graphics for many purposes including for print and/or web distribution. Offered As Needed. (UG)
MIS 280: Computer Studies and Problem Solving
(3) Credit Hour(s)
Fulfills core competency: Critical Thinking and Problem Solving. This is an intensive introductory computer course for majors in the Accounting and Business programs. Topics include the fundamentals of information processing including computer hardware concepts, operating systems, program management, electronic spreadsheets, and word processing. Emphasis is placed on analysis of business problems using PC software. Offered Each Semester. (UG)
MIS 290: Information Systems Management
(3) Credit Hour(s)
This course is designed to develop concepts and applications to give students a view of how computer-based processing is used in the functions of management in modern enterprises. Terminology and concepts of information management and control developed to process transactions and to create reports used in management decision-making. Prerequisite: MIS 280. Offered Each Semester. (UG)
MIS 295: Accounting Information System
(3) Credit Hour(s)
Accounting information systems are a subsystem of management information systems that processes financial transactions. It is more about critical thinking and judgment rather than journal entries. Its purpose is to provide internal reporting to managers for use in planning and controlling current and future operations and for non-routine decision making. It also impacts external reporting to outside parties such as to stockholders, creditors, and government agencies. In addition, students will become proficient in the use of advanced EXCEL techniques and become familiar with XBRL and Quickbooks. Prerequisites: ACC 225 and MIS 280. Offered Each Year (Spring). (UG)
MIS 305: Software Design with Visual Programming Languages
(3) Credit Hour(s)
The purpose of the course is to enable students to gain proficiency in the utilization of visual programming languages. Topics include building applications, designing user interfaces, and programming language fundamentals. The course emphasizes "hands-on" learning through in-class computer laboratory exercises. Prerequisites: Upper division status. Offered As Needed. (UG)
MIS 315: Database Management Systems
(3) Credit Hour(s)
Successful business operations depend on well-designed databases. Database management systems (DBMSs), which provide the capabilities to effectively store, manipulate and access data as well as provide data security, data sharing, and data integrity, are the foundation of database systems. A successful Information professional must understand not only the concepts, principles and theory of database systems but also the associated management issues. The course will introduce students to DBMSs, data modeling and DBMSs application development. The course will emphasize both theory and hands-on experience. Offered As Needed. (UG)
MIS 331: Animation Software
(3) Credit Hour(s)
An advanced course in the computer arts field that teaches methods of animation for the Web and CD-Rom. The principles of effective design and communicating information visually will be reinforced. The student will learn how to develop their own digital movies, animate websites and add text, audio and video elements to their movies. Offered As Needed. (UG)
MIS 410: Electronic Commerce and Telecommunications
(3) Credit Hour(s)
This course surveys issues, technologies and skills relating to the application of e-commerce in business. The course will cover topics such as e-marketing, electronic payments, security and others. The use of the internet as an electronic commerce medium will consider a range of business formats from informational marketing to retail-based and business-to-business internet systems. Offered As Needed. (UG)
MIS 420: Systems Analysis and Design
(3) Credit Hour(s)
Overview of the information systems development life cycle; use of structured tools/techniques for systems development with emphasis on systems analysis and conceptual design; information and reporting activities; transition from conceptual design to physical design. Prerequisites: Upper division status, MIS 305 and MIS 315. Offered As Needed. (UG)
MIS 428: Forensic Accounting Data Analysis
(3) Credit Hour(s)
Forensic data analysis helps the forensic accountant learn the techniques required to audit large volumes of transactions to discover fraudulent activities. The student will utilize various aduit software programs to test financial records for fraud. Topics include: digital prevention and deterrence, digital detection and investigation, and digital presentation and reporting tools. Prerequisite: ACC 325. Offered as Needed. (UG)