Curriculum

BE 135 Business Communications

This introductory course in written and oral communications will enable students to become more effective business communicators. Special focus is given to selecting and using visual aids and PowerPoint to enhance presentations. Generally offered twice yearly. 3 credits

BE 204 Principles of Macroeconomics

Survey of introductory macroeconomics with focus on economic growth, unemployment, and inflation. Topics covered include national income, fiscal policy, money, the banking system, and monetary policy. Balance of payments and currency exchange rate issues are analyzed. General accounting choice for Part B. This course is generally offered once a year. 3 credits

BE 261 Intermediate Accounting I

Provides an intensive study of accounting theory as it relates to the measurement of assets, liabilities, and capital structure. Students will prepare and analyze detailed financial statements. P: BE 161 and 162. These courses are generally offered in sequence every other year. 3 credits

BE 262 Intermediate Accounting II

Provides an intensive study of accounting theory as it relates to the measurement of assets, liabilities, and capital structure. Students will prepare and analyze detailed financial statements. P: BE 161 and 162. These courses are generally offered in sequence every other year. 3 credits

BE 263 Cost Accounting

In this course, we examine the theory and practice of cost accounting techniques and show how they are used in manufacturing businesses. Topics include job order and process costing, standard cost systems, and variance analysis. P: BE 161, BE 162. Generally offered once a year. 3 credits

BE 265 Corporate Financial Management

Students will study the financing, valuation, and organization of business firms. Topics include: financial analysis, capital budgeting, valuation of corporate assets, long and short-term sources of funding, and cost of capital. P: BE 162. This course is offered once a year. 3 credits

BE 361 Federal Income Taxation for Individuals

In this course, we study the theory and procedures of the Federal Income Tax System. Emphasis is placed on individual taxation using a forms-based approach. This course is generally offered every other year. 3 credits

BE 362 Auditing

This course examines auditing concepts and procedures employed by public accountants for summarizing and analyzing the records and operations of business organizations. Students will use working papers and software programs to examine and evaluate transactions. P: BE 262. This course is generally offered every other year. 3 credits

BE 380 Accounting Internship

This is a field-based course in which students gain on-site employment experience in a local accounting firm or acconting department of a business establishment for 120 contact hours per 3 credits. The student is responsible for maintaining an integrative journal and completing other academic requirements. P:12 credits in accounting and permission of Director of Accounting Programs.

BE 394 Accounting Theory in Practice

This course will provide an opportunity to apply the knowledge and skills learned in previous courses in solving real world case problems. Students will complete a critical analysis of accounting, finance, and ethics problems. Through case studies, students will enhance their problems-solving skills by formulating solutions to problems that are encountered in accounting environments. 3 credits

CIS 171 Business Spreadsheets

A detailed description of the use, design, and development of complex spreadsheets to solve business problems. Topics include graphing, macro development, and other advanced spreadsheet features and techniques. Principles of good spreadsheet design are emphasized throughout the course. Special emphasis will be placed on accounting software applications. Microsoft Excel is one of the packages used in this course. This course is generally offered once a year. 3 credits

BE 395 Capstone: Computer Applications in Accounting

This course is designed to provide students the opportunity to utilize software programs currently being used in the industry. The course will be interactive with students working on the computer solving accounting problems. Accounting techniques learned in previous classes will be completed with a varity of software programs, including general ledger, audit, and tax packages, as well as Microsoft Excel. 3 credits

Accounting Minor

BE 161 Financial Accounting

In this introductory course, we will introduce students to accounting principles and procedures, and to the processes by which financial transactions are recorded, classified, and analyzed to help business decision-makers. Students will learn to prepare and interpret financial statements. Generally offered twice yearly. 3 credits

BE 162 Managerial Accounting

An introduction to the use of accounting information by managers. Topics include the use of accounting information for planning and control, performance evaluation, decision- making, and the statement of cash flows, as well as financial statement analysis. P: BE 161. This course is generally offered once a year. 3 credits

BE 361 Tax Accounting

In this course, we study the theory and procedures of the Federal Income Tax System. Emphasis is placed on individual taxation using a forms-based approach. This course is generally offered every other year. 3 credits