Accounting issues related to financial statement preparation and measurement, revenue recognition, and current assets. Students are introduced to liquidity and solvency analyses, International Financial Reporting Standards and enterprise resource planning software. Assignments employ both Excel and SAP.

The study of accounting issues related to operational assets, financial instruments, and liabilities and additional financial reporting issues, including share-based compensation and the Statement of Cash Flows. Students are exposed to financial disclosure and International Financial Reporting Standards. The course requires research on Financial Accounting Standards and integrates various topics with enterprise resource planning software. Assignments employ both Excel and SAP.

"Part-time, paid or non-paid employment in an accounting setting to provide on-the-job training. Involves appropriate job-related learning assignments under faculty supervision. Position must be approved by the Accounting Department. Consult the Associate Director for Experiential Education in Career Services before registering or for further information. An internship counts as a free elective, not as a course in the major. Grading for internships is on a letter grade, i.e., not pass/fail, basis. The number 360 is used if taken in junior year and 460 if taken in senior year.

This course focuses on how cost information is produced and used in contemporary organizations, especially its role in strategic decision-making. Topics include cost classifications, cost-volume-profit analysis, costing systems, variance analysis, budgeting, joint product costs, and service department cost allocations. Employs a case analysis approach to tackle complex business scenarios. Requires the use of regression analysis and Excel.

A practical framework for understanding and evaluating the professional auditing standards for assurance services with emphasis on external financial reporting by independent auditors. Major topics include audit reports and standards, evaluation of internal controls, legal liability, professional responsibilities and the code of professional ethics. Application of state-of-the-art computer technology is integrated with a forensic case-based learning approach. Additionally, the essentials of internal control used by diverse organizations to safeguard assets and financial data is covered, and sets the foundation for those interested in forensic accounting and fraud examination careers.

An introductory course in taxation designed to introduce the student to Federal income taxation focused primarily on individuals with an overview of business entities. The fundamental concepts and more common transactions will be emphasized which will provide an understanding of the impact of tax laws on business and financial decisions. Theory will be developed through the use of a web-based tax research service, and applied through preparation and review of income tax returns using.

This is a full-time, paid, approximately four-month assignment in a cooperating firm. Involves job-related learning under faculty supervision. The position must be approved by the Accounting Department. For registration information, students in the Business Scholars Co-op Program should consult with the Director of the Program and students who are not in the Business Scholars Program should consult with the Associate Director for Experiential Education in Career Services. A co-op counts as a free elective and not as a course in the major. Grading for co-ops is on a pass/fail basis (grading for internships is on a letter-grade, i.e., not pass/fail, basis); the faculty member who is supervising the experience has the discretion as to whether to roster it as a co-op or internship. Students in the Business Scholars Co-op Program must take it pass/fail.

Part-time, paid or non-paid employment in an accounting setting to provide on-the-job training. Involves appropriate job-related learning assignments under faculty supervision. Position must be approved by the Accounting Department. Consult the Associate Director for Experiential Education in Career Services before registering or for further information. An internship counts as a free elective, not as a course in the major. Grading for internships is on a letter grade, i.e., not pass/fail, basis. The number 360 is used if taken in junior year and 460 if taken in senior year.

Full-time, paid employment in an accounting setting to provide on-the-job training (part-time positions at least six months in duration may qualify). Involves appropriate job-related learning assignments under faculty supervision. The position must be approved by the department. Consult the Associate Director for Experiential Education in Career Services before registering or for further information. An internship counts as a free elective, not as a course in the major. Grading for internships is on a letter grade, i.e., not pass/fail, basis (grading for co-ops is on a pass/fail basis); the faculty member in the Accounting Department who is supervising the experience has the discretion as to whether to roster it as a co-op or internship. The number 365 is used if taken in junior year and 465 if taken in senior year.

With corporate acquisitions dominating the financial markets, Accounting 405 examines US and International Accounting Standards for valuing mergers & acquisitions (M&A), recording transactions, and reporting on consolidated financial statements. The underlying business transactions are analyzed using appropriate valuation methodologies.   Accounting for partnership formation, operations, and dissolution is covered in this course. 

This course covers the recording of transactions for mergers & acquisitions and reporting on consolidated financial statements. Accounting for partnership formation, operations, and dissolution; Securities & Exchange Commission (SEC) reporting; fund accounting for government, nonprofits and healthcare; and accounting for estates and trusts are all covered in this course.
Pre-requisites: ACC 202 and Senior Standing

A comprehensive examination of taxation as it relates to the various forms of business entities (C corporations, S corporations, partnerships, limited liability companies, and limited liability partnerships) and their owners. Theory will be developed through the use of a web-based tax research service, and applied through preparation and review of income tax returns. Emphasis will be placed on preparation for the "Regulation" section of the CPA exam.

*This is a full-time, paid, four to eight months assignment in a cooperating firm.*
Involves job-related learning under faculty supervision. The position must be approved by the Accounting Department. For registration information, students in the Business Scholars Co-op Program should consult with the Director of the Program and students who are not in the Business Scholars Program should consult with the Associate Director for Experiential Education in Career Services. A co-op counts as a free elective and not as a course in the major. Grading for co-ops is on a pass/fail basis (grading for internships is on a letter grade, i.e., not pass/fail, basis); the faculty member in the Accounting Department who is supervising the experience has the discretion as to whether to roster it as a co-op or internship. Students in the Business Scholars Co-op Program must take it pass/fail. 

Part-time, paid or non-paid employment in an accounting setting to provide on-the-job training. Involves appropriate job-related learning assignments under faculty supervision. Position must be approved by the Accounting Department. Consult the Associate Director for Experiential Education in Career Services before registering or for further information. An internship counts as a free elective, not as a course in the major. Grading for internships is on a letter grade, i.e., not pass/fail, basis. The number 360 is used if taken in junior year and 460 if taken in senior year.

Full-time, paid employment in an accounting setting to provide on-the-job training (part-time positions at least six months in duration may qualify). Involves appropriate job-related learning assignments under faculty supervision. The position must be approved by the department. Consult the Associate Director for Experiential Education in Career Services before registering or for further information. An internship counts as a free elective, not as a course in the major. Grading for internships is on a letter grade, i.e., not pass/fail, basis (grading for co-ops is on a pass/fail basis); the faculty member in the Accounting Department who is supervising the experience has the discretion as to whether to roster it as a co-op or internship. The number 365 is used if taken in junior year and 465 if taken in senior year.

The course provides a comprehensive understanding of the fundamentals, strategies, and implementation that make up the personal financial planning (PFP) process. An overview of the PFP process is then expanded into a comprehensive study of its essential components, such as risk management, investment planning, retirement planning, and estate planning. Inherent in all aspects of the course will be the underlying tax implications that exist as an integral part of the decision-making. Students will also gain an understanding of the professional responsibilities and regulatory requirements that accompany the PFP process. Each student will then work with a case study in developing a financial plan using the most current technology package used by financial planners in actual practice.

This course offers an enhanced understanding of accounting information and enterprise resource planning systems, and accounting analytics from a business user perspective. It includes hands-on experience with SAP's ERP system, a business intelligence/data visualization application, and discussion of current topics, including block chain, cryptocurrencies, privacy and security issues, disaster recovery, anti-fraud and audit resources, and XBRL.

Research in contemporary accounting topics. The course is designed to develop and improve research skills along with written and oral communication abilities necessary for success in business. 

An integrative freshmen course that addresses business processes at an introductory level by examining key business areas through the preparation of a business plan. Students gain an appreciation for how each part of a business functions on its own and how business processes interact with each other. The course culminates in our signature Bankers Day event in which each team presents their final business plan to a panel of business executives for evaluation. The course emphasizes cross-disciplinary experiential learning, group dynamics, and personal interaction with faculty, business professionals and entrepreneurs in a small-class environment. Students are introduced to team-building, entrepreneurship, and business plans at the beginning of their academic program in order to build and develop their skills over the next three years. Students should take this course as early on as possible. Generally the course is not open to seniors.

The course introduces financial reporting by focusing on the fundamental principles of recording business transactions with emphasis on the presentation and interpretation of corporate financial information. Topics include an overview of financial reporting and the accounting cycle, as well as, accounting and reporting of operating, investing and financing activities of a business. Assignments employ both Excel and SAP.

An introduction to the fundamentals of managerial accounting with a special emphasis on using accounting information in decision making. Topics covered include corporate capital stock structure, planning and control systems, cost management systems, pricing decisions, and capital expenditure decisions.  Assignments employ Excel.

Focuses on the skills needed to link oral communication with the ability to work effectively in the current organizational environment. This course is based on the understanding that content and effective presentation of material are equally important in the understanding of communication. Active participation through oral presentations on current business topics is required. Students will make use of computer-based presentation technology.

The course will focus on critical professional development skills to enable students to connect their education to experiential learning opportunities and post-graduation goals. Students will become aware of industry trends relating to job opportunities, current job search techniques, personal branding strategies, the value of developing a well-connected network, and how to deliver flawless documents to targeted organizations. The course will combine the theories on professional development with real-life applications through assignments and participation in professional events to allow students to see themselves as a professional, rather than just a student. At the end of the course, students will understand the importance of demonstrating these professional skills throughout their collegiate experience (e.g. dressing professionally for presentations, developing quality resumes and cover letters, networking with alumni and guests, etc.)

This course explains what happened and what will happen in business organizations using basic statistical methods relevant to descriptive and predictive analytics. The availability of massive amounts of data and technologies to process these data enables business organiza­tions to use analytical approaches to decision-making. Descriptive analytics is the use of data to find out what has happened in the past or is currently happening; statistical techniques include descriptive statistics and visualization. Predictive analytics is the use of data to find out what could happen in the future; statistical techniques include regression analysis. This course will cover these techniques, descriptive statistics, visualization, and regression analysis, with emphasis on problem-solving and decision-making. This course will also cover probability, probability distributions, and statistical infer­ence. Students will perform data analysis using statistical software packages.

This course examines the behavior of individuals and groups in organizations, with the goal of understanding performance in the new workplace. It is designed to enhance the career potential of people with management and team leadership responsibilities in all areas of business. Topics include: motivation, theories and practice of leadership, individual and group decision making, conflict resolution, communication, international aspects of organizational behavior, perception, individuality, working in groups and teams, and ethical issues of organizational life. The course also emphasizes interactive and experiential learning to demonstrate the issues of organizational behavior. Through active participation, students will develop skills in leadership, communication, negotiation, teamwork, and group decisionmaking. Career awareness and skill assessment will be done through brief lectures, personal inventories, and career planning experiences.

An overview of marketing concepts and principles applicable to business and other organizations. These include: factors influencing the marketing environment and buyer behavior; market segmentation and targeting; product development, pricing, promotion and distribution to satisfy the needs of selected target markets. Approximately one-third of the course is dedicated to planning and to applying marketing-based concepts to profit and non-profit enterprise situations.

This course studies how business systems work and examines challenges confronting business organizations in the information age and beyond. One major challenge is to efficiently and effectively use three most important organizational resources, information, technology, and people, to provide service and value. To meet this challenge, the course studies business systems and strategies that organizations can utilize to organize data into information and synthesize information into knowledge. The course examines design and development of relational database management systems using Microsoft Access (structured query language), decision support systems using Microsoft Excel (what-if analysis, pivot tables, and decision tree analysis), enterprise information systems using SAP (ERPsim), and web-based systems using Google Analytics. The concepts, models, and frameworks are derived from both academic and professional sources.

An introduction to the basics of institutional finance. Financial instruments are generated and traded by participants in financial markets with financial intermediaries facilitating the process. Concepts, terminology, and current practices in each of these areas are examined, along with the impact they have on the economy. Students work on "mini cases" which employ actual data to help better understand the principles examined in the course. 

An introduction to the major concepts and techniques of financial management with an emphasis on time value of money, security valuation, cost of capital, capital budgeting, and financial statement analysis. 

This course prepares students to understand the fundamentals of managing personal finances. It will provide a broad overview of the basic issues in personal finance and help students develop an organized approach to making intelligent financial decisions in everyday life with the ultimate goal being successful money management and wealth accumulation. Topics covered will include: financial planning and goal setting; budgeting; basic financial transactions; banking services and products; consumer credit; housing decisions; current regulations and practices governing consumer financial transactions and contracts; insurance; basic investments; retirement planning; planning for education. This course is an elective for all business majors.

Students study international aspects of accounting, finance, economics, management, marketing and management information systems. The course helps students develop an appreciation for how different cultures, governments, and approaches to doing business impact international business-to-business relationships as well as devising strategies to enter markets in other countries. In some semesters the course is taught as a travel-study course that includes company site visits.

A study of the American legal system exploring how courts decide cases and the values that play a role in such adjudication. The nature, formation, and application of law to individuals and business. The development of law, with emphasis on the Constitution, personal and business torts, the employment relationship, discrimination, international legal perspectives, and an exploration of legal ethics and the ethics of corporations.

In this course students learn how to run business operations effi­ciently and effectively using prescriptive analytics tools and tech­niques in managerial decision making. The course introduces stu­dents to several quantitative models used in contemporary analyt­ics. Analysis of business scenarios using computer software allows a focus on the conceptual understanding of prescriptive models. Pre­scriptive topics covered include: decision analysis, Bayesians anal­ysis, stochastic and deterministic forecasting, inventory manage­ment, linear programming and optimization, simulation, and project management.

This course explores broad, multidisciplinary, generic business issues through various readings with a current events focus. Examples of themes
that might be studied are: diversity, corporate governance, social responsibility, leadership, entrepreneurship, technology, globalization, and financial
disclosure. A quasi-independent study, this course meets two or three times during the semester. Grading is on a pass/fail basis.

This is the capstone course for Business majors. It takes the perspective of company's senior management, who are tasked with building and sustaining a competitive advantage for the firm. It explores how the functions of the business are continuously shaped in response to the company's internal and external environments. The course includes industry analysis, company and competitor assessment, approaches to strategy formulation and implementation, and business ethics.  

After introducing students to the what and how of economic thinking, the course explores the causes of national economic prosperity and economic problems such as unemployment and inflation. It also discusses the role of fiscal and monetary policies, economic growth, and international economic relations among the U.S. and other countries.

This course explores many issues pertaining to the operation of businesses and the markets in which they operate. Among these are the behavior of consumers, the determinants of prices and production levels, and the efficiency of market outcomes. As time allows, the course applies economic thinking to issues like economic inequality, environmental concerns, international trade, and firms with monopoly power.

This course focuses on basic statistical methods used in the analysis of economic and political phenomena and decision-making. Emphasis is on the application of statistical techniques and the sound interpretation of statistical results. Topics include descriptive statistics, probability, sampling and sampling distributions, statistical estimation, hypothesis testing, simple regression, and correlation.

This course studies how business firms interact with consumers and one another in product and resource markets. Besides distilling profit-maximizing criteria for different firms in different markets, the course also evaluates how the operation of firms impacts the welfare of society in general.

This course analyzes the factors behind countries' long-term growth and also those responsible for short-term fluctuations in their levels of output and prices. It also demonstrates how economic booms and busts have prompted economists to search for explanations and possible policies for addressing these instabilities. Finally, the course compares and contrasts U.S. historical experience with that of other nations.

Topics include Labor Markets, Employment and Wages; Women in the Economy; European Union; Economics of Sports; Economics of Entertainment; and Law and Economics.

Working approximately 10 to 15 hours per week under professional supervision, students learn experientially the linkages between their formal studies and the demands of particular positions. Under faculty supervision, students complete informal and formal written assignments and an oral presentation that describe their duties and interpret their intern experience.

Working approximately 10 to 15 hours per week under professional supervision, students learn experientially the linkages between their formal studies and the demands of particular positions. Under faculty supervision, students complete informal and formal written assignments and an oral presentation that describe their duties and interpret their intern experience.

This course introduces the student to advanced statistical techniques used by economists, other social scientists, and people in business and law to test theories, predict future events, and provide empirical support for various types of hypotheses. The course emphasizes the applied nature of econometrics. As such, the student will construct, estimate, and evaluate well-specified regression models through computer application-based exercises using SAS statistical software.

This course involves an introduction to the theory of international trade. Topics include specialization and the gains from trade, tariffs, and protectionist policies, trade imbalances, the role of international institutions, foreign exchange markets, and monetary and fiscal policies in an open economy.

This course examines the political and economic conditions in Sub-Saharan Africa and provides a historical perspective on these conditions. Issues examined include the political and economic consequences of colonialism, post-independence political forces and economic policies, and U.S. foreign policy toward Africa.

This course examines trade theory and applies the theory to business
firms. It introduces the cultural, environmental, and ethical issues facing
international businesses and examines the impact of trade policies,
foreign exchange, and the balance of payments on businesses’ decision
making.

This course begins by examining aspects of the indigenous societies prior to the arrival of Europeans in what has come to be called "Latin America." Throughout, it considers issues such as colonialism, militarism, race, gender relations, and religion that have shaped the societies, polities, and economies of nations from Mexico and the Caribbean to those of the Southern Cone. The goal of the course is to afford class members the opportunity to better understand Latin America's history as a basis for comprehending its likely future. Cross-listed with HIS334 and POL 334.

This course provides an overview of the U.S. in the global economy and the history of the World Trade Organization (WTO), an examination of the WTO's dispute settlement mechanism, and an examination of major trade disputes that involve the U.S. The course ultimately explores how international trade laws, politics, diplomacy, and multi-national corporations in pursuit of profits interact.

This course first explores the structure and outcomes of a centrally-planned economic system in contrast to a market-based economic system. Second, it examines how the transition from planned to market took place (or is still under way) in Eastern Europe and the countries of the former Soviet Union. Lastly, it considers a wide range of contemporary political and economic challenges facing countries across the region, from building democratic institutions and strengthening the rule of law to establishing competitive markets and addressing social and economic injustices.

This course describes and analyzes long-term economic growth and development since colonization. It stresses changes in demographic, technological, and institutional factors as they interact with the market system. Basic economic concepts and theories of growth are applied to significant historical questions.

Provides an introduction to the trade-offs (costs versus benefits) associated with environmental issues. Evaluating trade-offs requires an examination of the magnitude or current environmental problems and some consideration of how to measure the costs and benefits of regulatory changes. Approximately half the course will be devoted to examining the current regulations, how the regulatory process works, and the economic implications of the regulations.

The course surveys the economics of the entertainment industry with an emphasis on the importance of market structure (perfect competition, monopolistic competition, oligopoly, monopoly) in determining behaviors and profitability. In this course, we will apply many microeconomic, and a few macroeconomic, concepts to evaluate structure, workings, and profitability of various segments in the entertainment industry, ranging from movies to music, TV, radio, publishing, casinos, and theme parks. Case studies will be used to highlight the issues facing particular firms.

This course explores the economics of health and health care. It introduces students to different economic perspectives on the determinants of health, how health insurance markets are organized, and the challenges facing the U.S. health care system. The course also examines how health care services are financed and delivered in other countries. Special attention is paid to recent health care reforms, including the Affordable Care Act.

Topics include Labor Markets, Employment and Wages; Women in the Economy; European Union; Economics of Sports; Economics of Entertainment; and Law and Economics.

This experience will be a full-time paid employment in a cooperating firm such as a bank, economics forecasting company, or public utility; a nonprofit company such as a Community Development Corporation; or a government agency such as a county planning department or a statistical analysis office. Under faculty supervision, students also complete job-related learning assignments that involve oral and written presentations.

This experience will be a full-time paid employment in a cooperating firm such as a bank, economics forecasting company, or public utility; a nonprofit company such as a Community Development Corporation; or a government agency such as a county planning department or a statistical analysis office. Under faculty supervision, students also complete job-related learning assignments that involve oral and written presentations.

The course details the development of economics as a coherent analytical discipline through a historical study of its main schools and contributors, including the Physiocrats; the Classical Economists (especially Jevons, Walras, and Clark), Marshall, and Keynes. Lesser figures are treated as time allows. Attention throughout is given to the changing philosophical and cultural background of economic thought.

This course provides the student with an opportunity to do research with a faculty member. The student and the faculty member agree on the research project before the student registers for the course.

This course is a continuation of the 444 research course. It provides the student with an opportunity to continue to conduct research with a faculty member.

This course involves an analysis of the revenue and expenditure activity of government with particular emphasis on the rationale of federal government activity. Also considered are the issues of distribution, efficiency, equity, and stability in the economy.

Topics include Labor Markets, Employment and Wages; Women in the Economy; European Union; Economics of Sports; Economics of Entertainment; and Law and Economics.

This course is intended to be a capstone course for economics majors, one that aids the student in integrating the material from diverse economics courses. It stresses techniques for the preparation of written research reports. Students will ordinarily deliver to the seminar an oral presentation of their research results.

This capstone course for Economics and International Studies majors aims to assist students to research, integrate, and communicate information about the global economy. Specifically, students will learn to conduct research on economic problems and policies of countries and regions of the world not native to them. Students will compose a 250 to 300 word abstract of their seminar papers in two languages, English and a second language. Further, students will be expected to demonstrate at least one of the following competencies: a) to write, in a non-native language, summaries of research in sources written in non-native language; b) to write the seminar paper in a non-native language; or c) to present research results orally in a non-native language.