After Completing the Business Core (See Business Core Courses)
 

BUSI 3010 Intermediate Accounting I, 3 credits

Basic accounting theory relating to income measurement and asset valuation. Special emphasis on the problems, principles and concepts of accounting for assets and liabilities under current generally accepted accounting principles.

BUSI 3020 Intermediate Accounting II, 3 credits

Special problems, principles and concepts relating to financial accounting for stockholders’ equity, investments and income determination. Preparation and analysis of financial statements.

BUSI 3050 Managerial Cost Accounting I, 3 credits

Conceptual and technical aspects of cost accounting. Theories of cost control over products, projects and segments of a business. Uses of management accounting information for budgeting and profit planning.

BUSI 3060 Managerial Cost Accounting II, 3 credits

Special problems, principles and concepts relating to cost accounting systems as a tool for planning and control. Issues relating to systems design and the behavioral implications of budgeting and management reporting.

BUSI 3140 Federal Tax I, 3 credits

Survey of the internal revenue code and the regulations relating to income, exclusions from income, deductions and credits in computing federal income tax liability for individuals and corporations.

BUSI 3380 Financial Management, 3 credits

Provides an overview of the basic concepts and principles of financial management and insight into the decision making process of financial managers. Topics include the time value of money, the tradeoff between risk and return, capital budgeting, capital structure, working capital management, and the role of financial markets.

BUSI 4420 Business Law, 3 credits

Gives an overview of the commercial law system in the United States with special attention to the impact of laws on business decision makers. Students focus on the law as it relates to contracts, sales, the uniform commercial code, personnel, and other contemporary legal issues.