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"Freed has allowed me to pursue both of my interests in life all in one place. Not many college students get the opportunity to oversee a mission trip to South America with their professors and be published for undergraduate research all in the same year."
Class of 2014 • Majoring In Biochemistry and Bible
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Introduction to financial accounting including fundamental accounting relationships, completion of the accounting cycle, internal control, cash, receivables, inventories, fixed assets, payables and payroll accounting.
Formation, organization, and operation of partnerships and corporations, financial statement analysis, bonds, statement of cash flows, cost systems, cost-volume-profit analysis and budgeting. Prerequisite: ACC 231 Principles of Accounting I with a grade of "C" or better.
In-depth study of accounting theory, practice, and procedures. The course emphasizes the application of theoretical concepts to problem analysis and accounting practice, including preparation and interpretation of reports. There is a focus on accounting and disclosure requirements of major asset accounts. Prerequisite: ACC233 Principles of Accounting II with a grade of "C" or better.
Continuation of study of accounting theory, practice and procedures. The course focuses on accounting and disclosure requirements for current and noncurrent liabilities and capital accounts. Prerequisite: ACC 330 Intermediate Accounting I with a grade of "C" or better.
For non-accounting majors only. The course includes the practical application of accounting principles to management problems concerning cost behavior and cost flows, profit planning, budgeting and controls. Prerequisite: ACC 233 Principles of Accounting II with a grade of "C" or better.
Practical application of the fundamentals of accounting and the accounting cycle. Hands-on use of computerized accounting software with a continuing realistic case will allow students to develop an understanding of how accounting information is developed and used. Prerequisite: ACC 231 Principles of Accounting I.
Study of cost accumulation and allocation for product costing, planning, control, performance evaluation, and decision-making. The accounting for a variety of organizations in both traditional and contemporary operational environments is emphasized. The topics covered in the course include cost of quality; actual, normal and standard costing; activity-based management and costing; job-order, process, and operation cost systems; absorption and variable costing; cost-volume-profit analysis; relevant costing; and budgeting. Prerequisite: ACC 233 Principles of Accounting II with a grade of "C" or better.
Concepts and methods of determining federal income tax liability for individuals. Topics emphasized include tax formula, income and deduction, passive activity losses, alternative minimum tax, and tax credits. Emphasis is also placed on tax research and tax planning. Prerequisite: ACC 231 Principles of Accounting I.
A study of taxation relating to property transactions. Concepts and methods of determining federal tax liability of corporations, including S Corporations. An introduction to partnership taxation and federal transfer taxes. Prerequisite: ACC 430 Principles of Taxation I. Same as ACC 533.
A study of the specialized areas of business combinations and consolidated financial statements. The course includes accounting for partnerships and an extensive examination of accounting for governmental and not-for-profit entities. Prerequisite: ACC 331 Intermediate Accounting II. Same as ACC 535.
An introduction to internal and external auditing and audit-related services. The nature and purposes of audit, attestation, assurance and compilation services are studied. Other topics include reporting, professional ethics, legal liability, engagement planning, materiality and risk assessment, internal control, and operational audits. Prerequisite: ACC 331 Intermediate Accounting II.
A continuation of ACC 436. Application of audit theory, special topics, and case studies may be utilized. A special emphasis will be given to fraud-related topics. Prerequisite: ACC 436 Principles of Auditing.
An introductory study of how and why fraud is committed, how fraudulent conduct can be deterred, and how allegations of fraud should be investigated and resolved. Prerequisites: ACC 231 Principles of Accounting I and ACC 233 Principles of Accounting II OR ACC 231 Principles of Accounting I and FIN/FAM 388 Personal and Family Financial Planning. Same as ACC 538.
An intensive investigation of the history and theory of accounting as discussed in the literature. Authoritative pronouncements will be examined with the emphasis being placed upon theoretical reasoning instead of purely practical application. Prerequisite: ACC 331 Intermediate Accounting II.
A practical experience in an accounting environment that enhances academic training received in the classroom. Students are encouraged to seek positions with prospective future employers. Prerequisites: Either ACC 330 Intermediate Accounting I, ACC 335 Cost Accounting, or ACC 430 Principles of Taxation, and junior standing.
Covers theory and application of productivity applications. Students will learn to be proficient in the use of word processing, spreadsheet, database, and presentation software used in business. Students cannot receive credit for this course and CIS 161.
A study of business information technology solutions. This course will emphasize emerging trends as they relate to system hardware, system software, and telecommunications. The course will also include exercises in spreadsheet and database applications to reinforce the information system concepts and to increase their working knowledge of the application software.
Synthesis of ethics, logic, psychology, and the art of written communication. Topics include writing letters, emails, reports, and employment documents. This course contains a significant writing component. Prerequisite: ENG 102 English Composition II or the equivalent.
Course for the student who wishes to help design, organize, and implement programs that educate the campus, local community, and surrounding counties about various aspects of the free enterprise system. Prerequisite: Permission from the instructor.
A study of the special event planning process. Topics include formulation of goals, needs assessment, selection and design of one-time or on-going events, coordinating, generating revenue, marketing, obtaining sponsorships, managing risks, providing security, implementing plans, and evaluating events.
A survey of the legal environment of business. Topics include the legal and constitutional environment of business, dispute resolution, torts, contracts, agency and employment law, and business organizations. Emphasis is placed on legal and ethical analysis in decision making.
A study of statistical and quantitative analyses used in business. Topics include sampling methods, data analysis, probability, hypothesis testing, ANOVA, regression, and linear programming. Emphasis is placed on the understanding and application of concepts in the business decision-making context.
A continuation of BUS 354 Legal Environment of Business. Topics include sales negotiable instruments, debtor-creditor relationships, property, professional liability and international law. Prerequisite: BUS 354 Legal Environment of Business.
This course will assist in enabling students to compete more effectively in today's competitive global environment. This study will assist students in developing an overview of international business by examining and developing a global perspective on international trade, global investing, multi-national financial markets, international marketing and operations of a transnational business. Additional emphasis will be placed on various organizational models used by foreign firms and a variety of cultural issues. Prerequisites: ECO 271 Macroeconomics or permission from the instructor.
A study of ethics as applied to the field of business. The course will include an examination of various ethical theories, the application of individual values in the workplace, social responsibility of businesses, and the impact on stockholders of making decisions of ethical significance. This course contains a significant writing component.
A capstone course for all business majors. Course is intended to integrate prior business courses into a unit that can provide a basis for a career and help in preparing for service to the family, church, and community. This course contains a significant writing component. Prerequisite: Senior Business major.
A study of foundational macroeconomic theory and application. Course topics include production possibilities, aggregate demand and supply, distribution and measurement of national income and economic growth, employment, inflation, international trade, monetary and fiscal policy, and the Federal Reserve System.
A study of foundational microeconomic theory and application. Course topics include supply and demand, markets and prices, price ceilings and floors, utility theory, producer cost(s), competition, and market structures. Prerequisite: ECO 271 Macroeconomics.
A real-time investment course. This course involves investing in a portfolio initially funded by $1 million. This course will represent a significant real-world investment opportunity for a student-led, student-run investment portfolio with active faculty and industry professional input. Prerequisite: Permission from the instructor.
A continuation of FIN 381. This course will represent a student-led effort to actively manage a fully-funded, client-owned investment portfolio. This course will present a significant opportunity for students to manage an existing investment portfolio with active faculty and industry professional input. Numerous portfolio management theories and analytical tools will be available to the students to manage the portfolio for optimal performance. Prerequisite: Permission from the instructor.
A study of risk management. The course includes risk analysis and various insurance contracts for consumers and enterprise risk management including insurance, reinsurance, hedging and other tools to manage or mitigate risk.
An exploration of sources and uses of business funds. The course includes financial statement analysis, time value of money, market efficiency of financial markets, and the Capital Asset Pricing Model. The course also covers working capital management, costs of capital, sources of debt and equity financing, capital budgeting issues, valuation models and other financial management issues facing businesses. Extensive qualitative and quantitative methods will be employed. Prerequisites: ACC 233 Principles of Accounting II and ECO 272 Microeconomics.
Detailed study of the nature and function of financial intermediaries, flow of funds, money and capital markets, interest rate analysis, and major financial institutions and their regulations. Prerequisite: ECO 271 Macroeconomics.
A detailed study of personal and family finance. This course includes biblical teaching, financial planning, budgeting, banking, savings, credit, housing, insurance, investments, tax planning, teaching financial responsibility to children, gifts, retirement, and estate planning. Same as FAM 388.
A study of investments and portfolio management. Emphasis is placed on stocks and bond characteristics, analysis, and valuation. Portfolio construction, performance assessment, and risk management techniques. Prerequisite: FIN 385 Managerial Finance or permission from the instructor.
A study of the international flow of funds. This course reviews foreign trade, foreign exchange markets, currency futures and options markets, exchange rate determinants, exchange rate behavior, international arbitrage and interest rate parity, and management of international financial exposure. Prerequisite: ECO 271 Macroeconomics.
Debt, options, and other derivative financial instruments are examined. Alternative investments and the use of debt and derivatives in portfolio management decisions.
A professional field experience. The course is conducted under the supervision of an experienced financial professional, carefully selected and approved by the University.
An introductory study of the efforts of the firm to manage its product, price, distribution, and promotion, compete in a dynamic environment, and understand and influence its current and potential customers.
A study of people's relationship to marketing and the market's relationship to the consumers; the behavioral aspects of marketing: attitudes, habits, incomes, and products. Prerequisite: MKT 261 Principles of Marketing with a grade of "C" or better or permission of the instructor.
An in-depth study of the fundamentals of selling, sales theory, sales techniques, and sales role playing. The personal qualifications required for effective selling are reviewed. Prerequisite: MKT 362 Consumer Behavior or permission from the instructor.
This course deals with the non-personal aspects of marketing communication: advertising; direct marketing; sales promotion; and publicity/public relations. Special attention is given to strategies for developing an integrated marketing communications program. Prerequisite: MKT 261 Principles of Marketing or permission from the instructor.
A study of the concept of marketing strategy and its relation to strategic planning. Case studies are used to develop strategic decision-making skills. Prerequisites: MKT 362 Consumer Behavior or permission from the instructor and senior standing.
Consideration of market research in business, studying the methods of collecting, assimilating, and interpreting market information. Prerequisites: MKT 362 Consumer Behavior or permission from the instructor and MAT 242 Business Statistics.
A study of marketing focused on behaviors and practices of organizations as they seek to achieve their goals in a competitive and dynamic environment. The class examines marketing between organizations in industrial, governmental, and institutional settings. Topics covered include business-to-business market environments, organizational buying behaviors and motivations, and development and execution of marketing strategies and tactics appropriate to them. Prerequisite: MKT 362 Consumer Behavior or permission from the instructor.
A professional field experience under the supervision of an experienced marketing professional, carefully selected and approved by the University.
An introduction into the process of working with and through others to achieve organizational objectives. This course covers the history and purpose of organizational management, the four core functions of planning, organizing, leading, and controlling, and the development of basic management skills.
An overview of the human resource management process. This course covers the entire human resource management process, including planning, recruitment, selection, training development, employee engagement, compensation, and legal and ethical issues. Prerequisite: MGT 241 Principles of Management.
A study of how a firm manages the manufacturing or service operations in support of the firm's strategy. The theme of this course is the efficient and effective planning, organizing, and control of a firm's supply-chain and physical distribution in a manner that maximizes profitability and benefits all stakeholders. Prerequisite: MGT 241 Principles of Management.
A study of leadership theories, processes, and practices. This course includes an examination of leadership traits that the student has or could develop in order to be an effective leader.
A study of the marketing and management of service operations. Services from the customer's perspective and the drivers of sustainable business success are studied. In addition, services from the manager's perspective are studied to determine how to efficiently and effectively deliver services that customers value and that fit within the firm's strategy. Prerequisite: MGT 343 Operations Management.
A study of entrepreneurial challenges and solutions. This course emphasizes new venture creation and growth through the recognition, evaluation, and exploitation of entrepreneurial opportunities. Topics to be covered include the role of entrepreneurship in economy, creativity and innovation, financing the venture, managing growth, business valuation, exit strategies, and business plans.
A study of the impact of individuals, groups, and organizational structure on performance and effectiveness. This course deals with the complex interrelationships between people, groups, and their environment in the organizational context. Specific topics to be covered include personality, attitudes, motivation, performance management, stress, communication, groups and teams, decision making, power, conflict, negotiation, and organizational structure and culture.
A professional field experience. This internship is conducted under the supervision of an experience professional, carefully selected and approved by the University.
Analysis and logical design of business processes and management information systems with a focus on specifying system requirements, the system development life cycle, the feasibility study, analysis of user requirements, cost-benefit analysis, and effectively communicating system specifications. Prerequisites: CIS 267 Visual Applications Programming I and MIS 221 Management Information Systems.
A capstone experience that builds on system analysis and design methodologies for the design and implementation of a computer-based information system. Special emphasis is placed on project management, system/database design, software testing, systems implementation/support/maintenance, user training, integrating Web and business environments. Prerequisite: MIS 323 Business Systems Design and Analysis.
An overview of the practice and procedures of the music industry including artist development, marketing and intellectual property. Same as MUS 399B.
An introduction to the role marketing plays in the success of a sports-related business, and the factors that make sports marketing unique. This course will look at the marketing of sports organizations, marketing through sports, and sports retailing. The students will experientially learn the marketing strategies, tools, and tactics of sports organizations by visiting various professional sport venues and retailers. This course includes a significant amount of travel and attendance at several sports-related venues. The costs of the trip are in addition to the cost of the three credit hour class.
The current interest rate environment created the opportunity for the university to refinance debt at a lower interest rate,” FHU Executive Vice...
ESPN's Webb to Speak at Alma Maters, CCHS and FHU, Nov. 16
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MBASKETBALL: MBB GAME PREVIEW: No. 9 Lions at Cumberland
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