LIBERAL ARTS CURRICULUM
Click on the course name to view the description. |
| CODE |
COURSE |
CREDITS |
| LA 100 |
Basic Composition
This course teaches students the basic writing skills needed for college success, including grammar and composition. Students practice sentence construction (in the context of short writing assignments), paragraph construction, and the organization of ideas. They build on these basic skills by planning, writing, and revising short essays and experiencing writing as a multi-step process. The course also teaches several types of, purposes of, and audiences for general essays. Required for the Liberal Arts Curriculum. Fall and spring semesters. 3 credits.
|
3 |
| LA 101 |
Seminar in Thinking & Writing
Students develop critical thinking skills in writing, reading, and speaking through the context of multiple points of view about cultural identities. Prerequisite: C- or better in SLA100 or score of 8 or higher on essay portion of SAT or ACT. Required for the Liberal Arts Curriculum. Fall and spring semesters. 3 credits.
|
3 |
| LA 102 |
Connections
Component of first year experience; incorporates academic strategies and orientation to college life and resources. Fall and spring semesters. Corequisite: SLA100 or SLA101. 1 credit.
|
1 |
| LA 150 |
Faith, Religion & Society
An exploration of the foundational roles of faith and spirituality in human growth and development and in the shaping of human cultures. Opportunity to engage with the spiritual traditions of Christianity, Judaism, and Islam. This course is strongly recommended for the first semester of enrollment. Fall and spring semesters, J-Term. 3 credits. Fee.
|
3 |
|
Mathematics* |
3-4 |
|
Language Study |
3-6 |
|
Science with Laboratory |
3-4 |
|
U.S. Cultures |
3 |
|
Western Cultures |
6 |
|
Global Perspectives |
3 |
|
Artistic Expression |
3 |
|
Theology |
3 |
|
Philosophy |
3 |
| LA 400 |
Senior Integrative Seminar
A capstone seminar which provides students an opportunity to examine personal values in relationship to society. Students reflect on their discipline, pursuit of knowledge, and personal life philosophy. Seniors only. Fall, spring and summer, J-Term. 3 credits.
|
3 |
 |
| Total Credits |
|
|
|
 |
Accounting students who have one or more years of professional
work experience in accounting that is beyond the clerical
capacity may apply for a waiver from the internship
requirement and will be required to complete an additional
upper level accounting, business, or business-related course to
substitute for BU430. The internship waiver form affords students
the opportunity to document their professional experience.
The internship waiver form will be reviewed in the
Graduate and Adult Studies Office. Academic advisors will
work with students to determine the appropriate course
work, and course equivalency forms will be sent to the
Registrar's Office.
MA 107 or MA 130 satisfies Mathematics requirement of the Liberal Arts
Curriculum.
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|
|
THE ACCOUNTING MAJOR
Click on the course name to view the description. |
| CODE |
COURSE |
CREDITS |
| BU 100 |
Principles of Accounting I
General introduction to accounting principles and bookkeeping methods; the theory of debit and credit; financial statements; working papers; adjusting and closing entries. Fall semester and ADP sessions 1 and 3. 3 credits.
|
3 |
| BU 101 |
Principles of Accounting II
Voucher system; partnership; corporation; consolidated statements. Prerequisite: SBU100. Spring semester and ADP sessions 2 and 4. 3 credits.
|
3 |
| BU 180 |
Principles of Management
Process of management in both profit and non-profit organizations. Emphasis on major functions of management, with decision-making as integral part of each, including planning, organizing, leading, staffing and training, development, and marketing. Fall and spring semesters and ADP sessions 1, 2, 3, and 5. 3 credits.
|
3 |
| BU 201 |
Managerial Accounting
Study of the use of accounting information in performing managerial functions including planning, controls, and cost/financial analysis. Prerequisite: SBU101. Fall and spring semesters and ADP sessions 3 and 5. 3 credits.
|
3 |
| BU 202 |
Intermediate Accounting I
Comprehensive study of the concepts and standards of present day accounting. Examines the principles and theory for financial statement preparation and presentation with emphasis on the asset section of the balance sheet. Prerequisite: SBU101. Fall semester, evenings only. 3 credits.
|
3 |
| BU 203 |
Intermediate Accounting II
Continuation of SBU202 emphasizing shareholders, creditors, and other parties. The principles and theoretical basis for the presentation of long-term investments; current, contingent and long-term liabilities; corporate equity; leases; pensions; and related accounts. Also examines the cash flow statement. Prerequisite: SBU202. Spring semester, evenings only. 3 credits.
|
3 |
| BU 204 |
Principles of Finance
Basic financial concepts and application; types of financial assets; local, state, and federal levels. Prerequisite or corequisite: SBU101. Fall and spring semesters and ADP session 5. 3 credits.
|
3 |
| BU 205 |
Principles of Taxation
An introduction to the Internal Revenue Code as it affects individuals and sole proprietorships. Designed to develop basic competence in tax research, terminology, and tax calculation. Prerequisite or corequisite: SBU101. Fall semester. 3 credits.
|
3 |
| BU 206 |
Auditing
Study of the procedures employed by Certified Public Accountants and Internal Auditors in the examination of financial statements. Ethical, statistical, and theoretical aspects of auditing are examined in context of preparation of the auditor’s report. Prerequisite: SBU203. Fall semester. 3 credits.
|
3 |
| BU 220 |
Marketing
Management problem-solving approaches of marketing. Basic marketing functions including product/service planning, distribution activities, location, logistics, promotion strategies, sales, e-commerce, advertising, and pricing techniques. Technological tools. Ethical ramifications. Cases and simulations supplement material. Fall semester and ADP session 1. 3 credits.
|
3 |
| BU 301 |
Advanced Accounting
Study of business combinations; joint ventures and branches; consolidated financial statements; segment reporting; interim statements; financial reporting by multinational companies; bankruptcy and corporate reorganization. Pre- or co-requisite: SBU202. Fall semester. 3 credits.
|
3 |
| BU 302 |
Financial Statement Analysis
Application of financial and accounting information. Topics include ratio analysis, financial projections, working capital management, capital budgeting, cost of capital, capital structure, planning and management, and dividend policy. Pre- or co-requisite: SBU203. Spring semester. 3 credits.
|
3 |
| BU 305 |
Corporate Finance
Analysis of financial problems in the life cycle of the corporation, cash budgets, financing fixed and working capital requirements, capital budgeting, cost of capital, ratio analysis, and dividend policy. Writing Intensive course. Prerequisite: SBU204. Fall and spring semesters. 3 credits.
|
3 |
| BU 340 |
Business Law I
An intensive analysis of contract, utilizing the case method of study. The study of agency and partnership, with emphasis on the essential contractual nature of these fields. Fall semester and ADP session 2. 3 credits.
|
3 |
| BU 342 |
Business Law II
A continuation SBU340, with emphasis on the case method of study. Administrative law, securities and corporate takeover, bankruptcy, antitrust, and regulations for different business entities discussed. Prerequisite: SBU340. Spring semester. 3 credits.
|
3 |
| BU 430 |
Internship
Students are expected to participate 12 to 15 hours per week at an approved internship site; a minimum of 120 hours for accounting majors and 240 hours for business majors. A concurrent, bi-weekly, on-campus seminar is also required which assists with the integration of theory, research, and practice. The seminar does not count toward the total hour requirement of the internship. Repeatable for credit. Permission required. Fall, spring, summer. 3-6 credits.
|
|
| BU 465 |
Integrative Seminar
Culminating experience for Business majors. Study of small business development and the issues related to the basic elements of economics, finance, accounting, marketing, human resources, and the business plan. Students utilize analytical and delivery skills in formal team presentations. Fall, spring, and summer and ADP session 3. Seniors only. 3 credits.
|
3 |
| CA 130 |
Oral Communication
Students develop informative, persuasive, and expressive speaking abilities. Students practice personal communication skills, including writing for the ear, effective listening, oral reports, the use of body language, visual aids, speaking technologies, and occasions to motivate and enhance communication. Fall semester and ADP session 4. 3 credits. Fee.
|
3 |
| EC 101 |
Principles of Microeconomics
Introduction to economic reasoning, terminology, and fundamental concepts. Emphasis on individual economic units, such as the household and the firm; how they affect and are affected by the various market structures existing in American capitalism. Basic algebra skills are recommended. Fall and spring semesters, and ADP sessions 1 and 4. 3 credits.
|
3 |
| EC 102 |
Principles of Macroeconomics
Introduction to general equilibrium analyses, in particular, the policies that influence the level of aggregate output, unemployment, and price levels. International trade analysis. SEC101 strongly recommended as prerequisite. Basic algebra skills are recommended. Fall and spring semesters, and ADP sessions 2 and 5. 3 credits.
|
3 |
| MA 107 |
Math for Managerial Sciences
Required for business and other specified majors. Topics include the analytic geometry of algebraic functions, exponential and logarithmic models, systems of linear equations, and linear programming. Satisfies the Mathematics requirement of the Liberal Arts Curriculum. Prerequisite knowledge: This course requires a working knowledge of intermediate algebra. Fall and spring semesters. 3 credits.
|
3 |
| AND |
| MA 108 |
Applied Calculus-Business & Acct.
Concepts and techniques of differential calculus, including polynomials, exponential functions, and logarithms. Concepts and techniques of integral calculus. Multivariate calculus. Applications to business. Prerequisite: SMA107. Spring semester. 4 credits.
|
4 |
| OR |
| MA 130 |
Calculus 1 with Analytic Geometry
Real numbers, sets, relations, and functions. The calculus of one variable. Satisfies the Mathematics requirement of the Liberal Arts Curriculum. Graphing calculator required. Prerequisite: SMA120 or equivalent. Fall and spring semesters. 4 credits.
|
4 |
| AND |
| MA 140 |
Calculus 2
Continuation of SMA130. The calculus of one variable with applications, parametric equations, polar coordinates, and infinite sequences and series. Prerequisite: SMA130. Fall semester. 4 credits.
|
4 |
| SS 250 |
Introductory Statistics
Designed to enable students to read as well as do research. Explores descriptive and inferential statistics. Treats small and large samplings with such parametric and non-parametric probability distributions as Z, t, F, and chi-squared. Uses statistical computer software. Satisfies the Mathematics requirement of the Liberal Arts Curriculum. Fall and spring semesters and ADP sessions 1, 3, and 4. Prerequisites: SMA100 or higher, sophomores or above. 3 credits.
|
3 |
 |
| Total Credits |
70-71 |
|
|
 |
| THE ACCOUNTING MINOR |
| CODE |
COURSE |
CREDITS |
| BU 100 |
Principles of Accounting I
General introduction to accounting principles and bookkeeping methods; the theory of debit and credit; financial statements; working papers; adjusting and closing entries. Fall semester and ADP sessions 1 and 3. 3 credits.
|
3 |
| BU 101 |
Principles of Accounting II
Voucher system; partnership; corporation; consolidated statements. Prerequisite: SBU100. Spring semester and ADP sessions 2 and 4. 3 credits.
|
3 |
| BU 202 |
Intermediate Accounting I
Comprehensive study of the concepts and standards of present day accounting. Examines the principles and theory for financial statement preparation and presentation with emphasis on the asset section of the balance sheet. Prerequisite: SBU101. Fall semester, evenings only. 3 credits.
|
3 |
| BU 203 |
Intermediate Accounting II
Continuation of SBU202 emphasizing shareholders, creditors, and other parties. The principles and theoretical basis for the presentation of long-term investments; current, contingent and long-term liabilities; corporate equity; leases; pensions; and related accounts. Also examines the cash flow statement. Prerequisite: SBU202. Spring semester, evenings only. 3 credits.
|
3 |
| 6 credits from: |
| BU 201 |
Managerial Accounting
Study of the use of accounting information in performing managerial functions including planning, controls, and cost/financial analysis. Prerequisite: SBU101. Fall and spring semesters and ADP sessions 3 and 5. 3 credits.
|
3 |
| BU 205 |
Principles of Taxation
An introduction to the Internal Revenue Code as it affects individuals and sole proprietorships. Designed to develop basic competence in tax research, terminology, and tax calculation. Prerequisite or corequisite: SBU101. Fall semester. 3 credits.
|
3 |
| BU 206 |
Auditing
Study of the procedures employed by Certified Public Accountants and Internal Auditors in the examination of financial statements. Ethical, statistical, and theoretical aspects of auditing are examined in context of preparation of the auditor’s report. Prerequisite: SBU203. Fall semester. 3 credits.
|
3 |
| BU 301 |
Advanced Accounting
Study of business combinations; joint ventures and branches; consolidated financial statements; segment reporting; interim statements; financial reporting by multinational companies; bankruptcy and corporate reorganization. Pre- or co-requisite: SBU202. Fall semester. 3 credits.
|
3 |
| BU 302 |
Financial Statement Analysis
Application of financial and accounting information. Topics include ratio analysis, financial projections, working capital management, capital budgeting, cost of capital, capital structure, planning and management, and dividend policy. Pre- or co-requisite: SBU203. Spring semester. 3 credits.
|
3 |
|
| Total Credits |
18 |
|
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