Bachelor of Science in Accounting Online

This is a course in management designed as part of the University's Core curriculum. It is an introduction to the principles of business management: planning, organizing, staffing, directing, and controlling of businesses. The course combines the traditional management process approach with contemporary systems and behavioral approaches.

This is a course in marketing designed as part of the University’s Core Curriculum. The course is a study of the basic principles and concepts in the marketing process, the techniques of market research, and the function of advertising in business operations, the role it plays in the economy, as well as a consideration of the sociological and ethical aspects of current practices.

This course is an introduction to the concepts and applications of business analytics. Most companies today collect an overwhelming amount of data. However, gaining insight from analytics continues to elude many organizations. Business analytics requires individuals to be knowledgeable in the fundamentals of business (e.g. knowing the right questions to ask) as well as an array of disciplines from information systems, machine learning, and statistics. To help meet the market demand for analytics professionals, this course provides students with an analytical toolset that enables them to address data-driven business problems. The course features case studies and hands-on approaches to demonstrate the analytics concepts and techniques used in the business world. The course makes use of the leading business analytics tools: R and R Studio. We discuss supervised and unsupervised machine learning techniques for predictive and descriptive analytics.

Business and econometric modeling techniques are examined through the use of Windows-based microcomputer spreadsheet construction and analysis. Emphasis is placed upon practical application in the business environment. Topics include inventory simulation, capital budgeting, decision analysis, break-even analysis, database management and record keeping, and single and multiple linear regression analysis (3 credits).

This course is an introduction to the basic concepts, terminology, and principles of the American legal system. Topics include: civil dispute resolution, constitutional law, administrative law, criminal law, intentional torts, negligence, introduction to contracts, mutual assent, illegal bargains, contract in writing, contract remedies, performance, breach and discharge.

This course is an overview of commercial law with emphasis on the law of contracts, sales, property, partnerships and corporations, commercial paper, secured transactions, bankruptcy and protection of intellectual property.

This course is a survey of computer information systems and how they relate to administration and management in the modern business organization. Topics include choosing the right system for the office environment, site selection and preparation, types of software and their applications, integration of hardware and software, networking techniques and theory, centralized versus decentralized and networked information systems, network topologies, information location and retrieval through the Internet and the World Wide Web, message exchanging through email, message privacy techniques incorporating public key/private key encryption, and emerging trends in information systems.

This course explores the major theories and applications that explain international business transactions and the institutions influencing those activities. It studies the social, cultural, political and regulatory environments within which international business transactions take place; the foreign exchange systems which facilitate or constrain such transactions; and the dynamics of international business government relationships.

This course is a survey of frequently used stochastic and deterministic quantitative methodologies used in the management of business organizations and the allocation of scarce resources. Topics and applications include linear programming with graphical and simplex solving, transportation, transshipment, assignment, network models, project management techniques, inventory theory, simulation, queuing, forecasting, and decision theory. Computer-based software tools for management decision-making are integral to the course.

This course is an introduction to the basic concepts, practices, terminologies, and theories of financial management. It provides an overview of financial management as central to the operation of a business enterprise: planning the firm’s needs for funds, selecting the least costly source and allocating their use to maximize value of owner’s investment. Topics include: ratio analysis of financial statements, yield curves and rates of return, and the measurement of the risk of financial assets.

This course is an examination of the principles of personnel administration and processes of recruitment, placement, development, evaluation, compensation, and effective utilization of the firm’s human resources. Case studies are utilized.

This is a capstone course for seniors in the business program. The course provides a framework for problem identification and strategy formation within organizations. Emphasis will be placed on the interplay of judgment and decision making, the use of both qualitative and quantitative factors in policy formulation and execution and the impact of social and moral values. The course provides an opportunity for students to integrate and apply previously acquired knowledge in the areas of accounting, economics, finance, marketing, and management. Utilizes the case approach as well as readings from other disciplines.

The course introduces the student to the basic economic principles and analytical techniques that are necessary to understand how the market economy functions and what market efficiency means. It explains why the government intervenes and how such intervention affects the market. It focuses on the study of the behavior of individual economic units, which include consumers, investors, business firms, workers, and other entities that play a role in the functioning of the economy. The course examines how and why these units make economic decisions, and how they interact to form larger units — markets and industries. As an introductory course, it is designed to equip the students with the basic tools of economic analysis that will help them understand better the world we live in.

This course is an introduction to the financial accounting process: measuring, processing, interpreting and using accounting information for business decision-making. It examines the principles and methods of financing business organizations and evaluating internal control problems. It discusses the concepts and analytical techniques applicable to identifying and solving financial management problems.

This course examines the process of identification, measurement, accumulation, analysis, preparation, interpretation, and communication of financial information used by management to plan, evaluate, and control within an organization, and to assure appropriate use of and accountability for its resources. The course introduces the student to the preparation of financial reports for non-managerial groups such as shareholders, creditors, regulatory agencies, and tax authorities.

This course is an in-depth study of financial accounting principles and recording procedures. It includes the evaluation and preparation of financial statements including the statements of income and retained earnings, and the balance sheet. It covers the analysis of financial statement components, issues of valuation and form.

This course is an in-depth study of accounting procedures and systems related to a firm’s financial structure and the issuing and evaluation of corporate securities. It examines the more detailed aspects of the firm’s income statement such as earnings per share and its presentation to the firm’s income statement, the preparation of cash flow statements, and the analysis of financial statements.

This course is concerned with theory and problems of federal income taxes as applied to individuals and corporations. It examines the fundamental concepts of the federal income taxation stature. More specifically, it focuses on the U.S. internal revenue code for individuals, and how lawyers and legal institutions have interpreted the statute over time.

This course examines how managerial accounting information is utilized within an organization for planning, control, motivation, and decision-making. It focuses on cost information: the accumulation of costs within organizations, the use of costs for planning and control, cost allocation, and the identification of relevant costs for decision-making. It examines various cost accounting systems, including job, prices and standard cost systems and budgeting techniques.

This course is an introduction to the basic principles of auditing: planning an audit, gathering evidence, testing internal controls and account balances, audit sampling, creation of audit work papers and audit reports. It provides practical experience using computer-assisted audit techniques and examines the ethical conduct and liability of auditors.

This course reviews the complete accounting cycle learned in basic accounting. The course deals with specialized topics associated with the work of an accountant. They include: uncollectible accounts, the handling of plant assets, promissory notes, deferrals and accruals, and accounting control systems. It also introduces techniques used in the interpretation of financial statements and trends in the financial statements of firms which are not always readily available from financial statements.

This course introduces students to research of current issues in accounting using various online databases. Special emphasis is placed on research techniques using the Financial Accounting Research System (FARS) database, and those of the Securities and Exchange Commission, the Financial Accounting Standards Board and the International Accounting Standards Board. The course prepares students for the new computerized format of the uniform CPA examination.

This is a second course in financial theory, this course examines problems, procedures, and concepts utilized in managing the assets and liabilities of the corporation. Emphasizing analytical approaches and financial theory, the topics covered include: control of the firm’s financial structure, capital budgeting, risk analysis, the theory of valuation for corporate securities, dividend policies and long-term financing options (3 credits).