Course Descriptions

ACC 231. Principles of Accounting I. 3 hours. Su., F., Sp.
Introduction to financial accounting including fundamental accounting relationships, completion of the accounting cycle, internal control, cash, receivables, inventories, fixed assets, payables and payroll accounting.

ACC 233. Principles of Accounting II. 3 hours. Su., F., Sp.
Continuation of ACC 231. 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.

ACC 330. Intermediate Accounting I. 3 hours. F.
In-depth study of accounting theory, practice, and procedures; emphasis on application of theoretical concepts to problem analysis and accounting practice, including preparation and interpretation of financial reports; focus on accounting and disclosure requirements of major asset accounts. Prerequisite: ACC 233 Principles of Accounting II a with grade of “C” or better.

ACC 331. Intermediate Accounting II. 3 hours. Sp.
Continuation of study of accounting theory, practice and procedures; focus 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.

ACC 332. Management Accounting. 3 hours. F.
For non-accounting majors only. 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.

ACC 333. Accounting Information Systems. 3 hours. Sp., Even years.
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 233 Principles of Accounting II.

ACC 335. Cost Accounting. 3 hours. Sp.
The study of cost accumulation and allocation for product costing, planning, control, performance evaluation, and decision-making. Accounting for a variety of organizations in both traditional and contemporary operational environments is emphasized. Specific topics 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.

ACC 336. Fraud Examination. 3 hours. Sp.
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 BUS/CJU 336.

ACC 430. Principles of Taxation. 3 hours. F.
Concepts and methods of determining federal income tax liability for individuals. Topics emphasized include tax formula, income and deductions, 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.

ACC 431. Principles of Taxation II. 3 hours. Sp.
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.

ACC 432. Governmental and Non-Profit Accounting. 3 hours. On demand.
A study of the specialized areas of governmental and non-profit accounting. Extensive examination of fund accounting. Accounting for partnerships is also covered in this course. Prerequisite: ACC 331 Intermediate Accounting II.

ACC 435. Advanced Accounting. 3 hours. F.
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.)

ACC 436. Principles of Auditing. 3 hours. F.
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.

ACC 437. Principles of Auditing II. 3 hours. On demand.
Continuation of ACC 436, application of audit theory, special topics, and case studies. A special emphasis will be given to fraud-related topics. Prerequisite: ACC 436 Principles of Auditing.

ACC 439. Seminar in Accounting Theory. 3 hours. On demand.
An intensive investigation of the history and theory of accounting as discussed in the literature. APBs, FASBs, etc., will be examined with the emphasis being placed upon theoretical reasoning instead of purely practical application. Prerequisite: ACC 331 Intermediate Accounting II.

ACC 497. Accounting Internship. 1-3 hours. Su., F., Sp.
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.

BUS 252. Statistical and Quantitative Analysis for Business. 3 hours. F., Sp.
An examination of mathematical methods used in solving business problems. Topics include linear programming, decision analysis, project scheduling, inventory and production planning, review of basic probability and statistics, and other special topics. Prerequisite: MAT 101 College Algebra.

BUS 253. Business Computer Applications. 3 hours. F., Sp.
Theory and applications of various software packages, including word processing, spreadsheets, databases and computer presentations. Student cannot receive credit for this course and CIS 161.

BUS 336. Fraud Examination. 3 hours. Sp.
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/CJU 336.

BUS 351. Business Communication. (W) 3 hours. F., Sp.
Synthesis of ethics, logic, psychology, and the art of written communication; practical application in problem solving by writing letters, reports, and employment documents. This course contains a significant writing component. Prerequisite: ENG 102 English Composition II or HON 195 Honors Composition.

BUS 352 A, B, C. Free Enterprise Education. 3,2,1 hours. Sp.
This course is designed for the student who wishes to help design, organize, and implement programs which educate the campus, local community, and surrounding counties about various aspects of the free enterprise system. Prerequisite: Consent of the instructor.

BUS 353. Special Events Management. 3 hours. On demand.
Examines the special event planning process. Topics include formulations 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.

BUS 354. Legal Environment of Business. 3 hours. F., Sp.
A survey of the legal environment in which all businesses must function. Emphasis is placed on using legal and ethical analysis in decision making.

BUS 357. Commercial Law. 3 hours. Sp.
A survey of business law topics related to sales, negotiable instruments, debtor and creditor relationships, and property. Prerequisite: BUS 354 Legal Environment of Business.

BUS 358. Global Business Environment. 3 hours. F., Even years.
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 of instructor.

BUS 455. Business Ethics. (W) 3 hours. F., Sp.
A study of the ethical teachings of the Bible as applied to the field of business. The course will include an examination of individual values in the workplace, social responsibility of business, and the interaction of employers and employees. A case study approach will be used. This course contains a significant writing component.

BUS 459. Business Policy. (W) 3 hours. F., Sp.
A capstone course for all business majors. Course is intended to integrate prior business courses into a unit which can provide a basis for a career and help in preparing for service to the family, church, and community. Prerequisite: Senior Business Administration major. This course contains a significant writing component.

ECO 271. Macroeconomics. 3 hours. Su., F., Sp.
This course includes 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.

ECO 272. Microeconomics. 3 hours. Su., F., Sp.
This course includes 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.

FIN 381. Real-Time Investment Selection. 3 hours. F.
This course represents a real-time investment course actively 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 of instructor.

FIN 382. Real-Time Portfolio Management. 3 hours. Sp.
This course will be a continuation of efforts under 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 of instructor.

FIN 383. Risk Management. 3 hours. Sp.
The course includes a detailed study of the nature of risk, risk management, risk analysis, and insurance contracts. Specific study of homeowners, automobile, liability, life, health, retirement insurance, and the organization and administration of insurers.

FIN 385. Managerial Finance. 3 hours. F., Sp.
The course explores the sources and uses of funds, financial statement analysis, time value of money, market efficiency of financial markets, and the Capital Asset Pricing Model. The course also includes working capital management, cost 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.

FIN 386. Financial Markets and Institutions. 3 hours. F.
A 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.

FIN 388. Personal and Family Financial Planning. 3 hours. Su., F., Sp.
This course includes a detailed study of personal and family finance including 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.

FIN 486. Investments. 3 hours. Sp.
A survey of various types of investments. Emphasis is placed on examining potential investments to evaluate risk, potential rate of return, minimum financial requirements, and other factors useful in portfolio construction as a part of financial planning.

FIN 487. International Finance. 3 hours. F.
A detailed study of international flow of funds, 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.

FIN 497. Finance Internship. 1-3 hours. Su., F., Sp.
This is a professional field experience under the supervision of an experienced professional, carefully selected and approved by the university.

MGT 241. Principles of Management. 3 hours. Su., F., Sp.
241. Principles of Management. 3 hours. Su., F., Sp. Introduction to the exciting process of working with and through others to achieve organizational objectives. Includes skills necessary to guide large or small, profit or nonprofit organizations.

MGT 341. Human Resource Management. 3 hours. F.
An overview of the personnel human resource functions in the work environment, with emphasis on human resource planning, recruitment, selection, compensation, training, management development, and employee involvement. Prerequisite: MGT 241 Principles of Management.

MGT 342. Small Business Management. 3 hours. Sp.
Designed to acquaint the student with concepts involved in small business management with emphasis on construction and implementation of a business plan and problem solving to increase the likelihood of long-term survival of the business. Prerequisite: MGT 241 Principles of Management and junior standing or permission of instructor.

MGT 343. Operations Management. 3 hours. F., Sp.
An introduction to the concepts and techniques related to the design, planning, control, and improvement of service and manufacturing operations. Course topics include process analysis, materials management, production management, performance measurement, quality improvement, and product design. Prerequisites: MGT 241 Principles of Management and BUS 252 Quantitative Business Analysis.

MGT 344. Labor and Employment Law. 3 hours. F.
A survey of the body of law regulating the employment relationship. Topics include an overview of employment discrimination, the hiring process, affirmative action, sexual harassment, unions and collective bargaining, employee safety and workers' compensation, employee privacy, and employment termination and retaliation issues.

MGT 346. Leadership. 3 hours. Sp.
A study of leadership theories, processes, and practices. Emphasis on an in-depth understanding of leadership theory and application of leadership tools.

MGT 441. Services Management and Marketing. 3 hours. Sp.
441. Services Management and Marketing. 3 hours. Sp. Service operations account for the largest and fastest growing segment of economic activity in the United States and most developed countries. This course considers both 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.

MGT 442. Supply Chain Management. 3 hours. F.
A study of the planning, organizing and controlling of an organization’s supply-chain and physical distribution. Includes activities that impact today’s marketplace: transportation, inventory maintenance, order processing, purchasing, materials handling, warehousing, packaging and customer service. Prerequisite: MGT 343 Operations Management.

MGT 443. Entrepreneurship. 3 hours. F.
A study of entrepreneurial challenges and solutions. Emphasis is on new venture creation and growth through the recognition, evaluation, and exploitation of entrepreneurial opportunities. Topics to be covered include the role of entrepreneurship in the economy, creativity and innovation, financing the venture, managing growth, business valuation, exit strategies, and business plans.

MGT 444. Organizational Behavior. 3 hours. F.
A study of the behavioral approaches to management, emphasizing individual and group behavioral concepts, leadership, motivation, communication, and conflict resolution.

MGT 497. Management Internship. 1-3 hours. Su., F., Sp.
This is a professional field experience under the supervision of an experienced professional, carefully selected and approved by the university.

MIS 221. Management Information Systems. 3 hours. F., Sp.
A study of how information technology is used as a solution for organizational and management challenges. Emphasis on emerging industry trends such as E-Commerce and E-Business. Prerequisite: BUS 253 Business Computer Applications.

MIS 322. Business Data Communication. 3 hours. F.
The design, implementation, and management of computer communication systems in a business environment. Emphasis on the technical aspects of data communication and related managerial issues. Topics include enterprise data communications, local and wide area networks, network management, Internet and e-commerce, network applications and the impact of new media and technologies. Prerequisite: MIS 221 Management Information Systems.

MIS 323. Business Systems Design and Analysis. 3 hours. Sp.
The analysis and logical design of business processes and management information systems. 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.

MIS 324. Database Systems. 3 hours. F., Even years.
A study of the major data models with emphasis on relational systems. Included will be file organization, database design, security and control. Project work will include creating and modifying databases in mainframe and micro-based systems and querying the database using a host language, Structured Query Language (SQL) and Query By Example (QBE). Current commercial databases available for microcomputers will also be studied. Prerequisite for MIS majors: CIS 267 Visual Applications Programming I and MIS 221 Management Information Systems. Same as CIS 324.

MIS 328. Computer Forensics. 3 hours. Sp.
This course is an introductory study of the rapidly changing field of Computer Forensics. (Computer Forensics, also called digital forensics, is a specialized technique utilizing state-of-the-art technologies and tools to discover and/or recover electronic data for evidence evaluation and analysis while maintaining its preservation and authenticity.) The learner will participate in a hands-on approach learning the necessary skills needed to collect, preserve and analyze digital data. Upon course completion, the student will be familiar with the skills needed to perform fundamental forensic examinations. This class will explore the forensic process and the most common forensic tools used along with their capabilities. Experience will be gained by incorporating case studies and real world experience into this process. Discussion will focus on the recovery process while understanding the evidentiary value of such. Prerequisite: BUS 253 Business Computer Applications. Students who have taken CIS 161 Computer Applications must see instructor before registering for this course. Same as CJU 328.

MIS 420. Information Systems Management. 3 hours. Sp.
A study of the rapidly changing capabilities of technology and its impact on an organization's ability to gain competitive advantage. The course focuses on the strategic management of information and builds the skills necessary to analyze business strategies and processes, identify IT-related problems and opportunities, specify required IT capabilities, and manage the design, implementation, and evaluation of IT solutions. Same as ACC 520 and MIS 520.

MIS 426. Systems Implementation. 3 hours. On demand.
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.

MKT 261. Principles of Marketing. 3 hours. Su., F., Sp.
An introductory study of the efforts of the firm to manage its product, compete in a dynamic environment, and understand and influence its current and potential customers.

MKT 362. Consumer Behavior. 3 hours. F., Sp.
This course deals with the 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.

MKT 364. Personal Selling. 3 hours. F.
This course covers 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 of instructor.

MKT 366. Marketing Promotions. 3 hours. F., Sp.
This course deals with the non-personal aspects of marketing communication: advertising; sales promotion; and publicity/public relations. Special attention is given to strategies for developing an integrated marketing communications program. Prerequisite: MKT 362 Consumer Behavior or permission of instructor.

MKT 462. Marketing Strategy. 3 hours. Sp.
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 of instructor and senior standing.

MKT 463. Marketing Research and Analysis. 3 hours. F.
Consideration of market research in business, studying the methods of collecting, assimilating, and interpreting market information. Prerequisites: MKT 362 Consumer Behavior or permission of instructor, and MAT 242 Business Statistics.

MKT 464. Business-to-Business Marketing. 3 hours. On demand.
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.

MKT 497. Marketing Internship. 1,2,3 hours. Su., F., Sp.
This is a professional field experience under the supervision of an experienced professional, carefully selected and approved by the university.

BUS 399C. Music Business Survey. 3 hours.
An overview of the practice and procedures of the music industry including artist development, marketing and intellectual property. Same as MUS 399B.