Business Liberal Arts Area of Interest

This course is an introduction to basic financial accounting concepts and procedures for service and merchandising businesses and the corporate form of ownership. Topics included are the accounting cycle; accounting systems; financial statements; accounting for cash, receivables, payables, inventories, plant assets, bonds, and stock.

Lecture Hours: 64

Prerequisite(s): A minimum grade of D- in MAT-063, or minimum score of 42 on the Algebra test, or Math ACT score of 19 or higher.

The course continues to address topics in financial accounting that began in Principles of Accounting I. Primary emphasis is on managerial accounting and the corporate form of ownership. Topics include the statement of cash flows and financial statement analysis. Managerial accounting topics include job order and process cost systems, cost-volume-profit analysis, budgeting and standard cost systems. Capital investment analysis and activity-based costing are also addressed.

Lecture Hours: 64

Prerequisite(s): A minimum grade of C- in ACC-131.

An introductory survey course which provides an overview of the major functions in business with relation to current social, economic, global, and environmental concerns.

Lecture Hours: 48

An introduction to the principles of law as they relate to business. This course includes an overview of our court system, sources of law, ethics and social responsibility, contracts, warranties, real property, landlord and tenant, negotiable instruments, and agency. Emphasis is placed on exploring the law as it affects businesses and individuals.

Lecture Hours: 48

Application and interpretation of probability and statistics as they relate to business problems; design of experiment, descriptive statistics, sampling, estimation, correlation, linear regression, hypothesis testing, and analysis of variances.

Lecture Hours: 48

Prerequisite(s): MAT-156.

Quantitative and qualitative aspects of problem solving and decision making in business are covered. Topics include structuring and the basics of decision making, classification theory, functional relationships, marginal analysis, resource allocation, and probability.

Lecture Hours: 48

Prerequisite(s): MAT-156.

An introductory course in electronic information processing and information system management designed to provide the students with a general understanding of computer hardware and software and the facility to use this knowledge in the creation and management of useful information. Students will be given hands-on experience with operating system, word processing, database management, presentation and spreadsheet software. Exposure to and use of the Internet, including security and privacy concerns, is an integral part of the course. Basic computer literacy is expected for students entering this course.

Lecture Hours: 48

Prerequisite(s): The ability to enter data using a computer keyboard at a rate of no less than 15 words per minute on a three-minute timing. A minimum grade of C in RDG-039.

Principles of supply and demand and the price mechanism will be presented. Descriptions and interactions of the consumer, business, government, and international sectors will be studied as well as their effects on output, employment, and growth in the economy. The course includes a study of the banking system and monetary policy, fiscal policy, economic growth, differing macroeconomic viewpoints, and international issues.

Lecture Hours: 48

Prerequisite(s): A minimum grade of D- in MAT-063 or appropriate math placement score.

Principles of supply and demand, elasticity, and pricing will be studied. The course includes such topics as resource allocation of firms, pricing and output decisions in different market structures, and consumer choice theory. International issues and the world economy will be integrated into the course.

Lecture Hours: 48

Prerequisite(s): A minimum grade of D- in MAT-063 or appropriate math placement score.

A study of current theory and practice of leading a complex business organization toward the accomplishment of organizational objectives.

Lecture Hours: 48

The purpose of the course is to provide the student with a broad understanding of management information systems (MIS) and also to provide more detailed hands-on use of application programs for better preparation for employers. The course covers management information topics, spreadsheets, databases, HTML and visual basic for applications (VBA).

Lecture Hours: 48

An overview of the processes, problems and activities associated with the planning and executing the conception, pricing, promotion and distribution of ideas, goods and services to create exchanges.

Lecture Hours: 48