335 Legal Environment of Business (3)
American legal institutions and sources of law; ethical considerations of business; an introduction to social and political influences as reflected in government regulation. Every semester.
336 Business Law (3)
Fundamental principles concerning contracts, personal property, and bailments, sales, commercial paper, secured transactions, agency and employment, partnerships and corporations, real property. Every semester. Prerequisite: Accounting 335.
401 Advanced Accounting (3)
Theory of business combinations and preparation of consolidated financial statements; accounting for foreign currency translations, and partnerships. Spring semester. Prerequisite: Accounting 301; Management 212.
405 Auditing (3)
Kinds of audits, systems of accounts, and methods of conducting audits. Preparation of working papers and reports. Fall and spring semesters. Prerequisites: Accounting 301, Management 212, Prerequisite or Corequisite: Accounting 408.
406 Advanced Managerial Accounting (3)
An investigation of alternative managerial accounting models available for planning, controlling, and evaluating operating and capital expenditures. Including investigations of the assumptions, behavioral implications, quantitative methodologies, and controversial issues in current and proposed managerial accounting models. On demand. Prerequisites: Accounting 305, Finance 302.
407 Governmental Accounting (3)
Accounting systems of institutions and various governmental units. Fund transactions, revenues and expenditures, appropriations, and form and content reports. Fall and spring semesters. Prerequisite: Accounting 300.
408 Accounting Information Systems (3)
This course provides an introduction to accounting information systems concepts. Emphasis is on the definition of accounting information, current accounting technology, the systems development life cycle, systems controls, accounting transaction cycles and related documents and files. Fall and spring semesters. Prerequisites: Accounting 300 and 305, or Accounting 312.
411 Taxation of Corporations and Partnerships (3)
Fundamentals of federal income tax laws covering the formation, liquidation and reorganization of corporations and partnerships. Emphasis is placed on the federal income tax laws as they relate to both the entity and the owner. Fall and spring semesters. Prerequisite: Accounting 301 and 307.
412 Taxation of Estates, Gifts and Trusts (3)
A study of the federal taxation of wealth transfers, including federal estate and gift taxes, and the income taxation of estates and trusts. Prerequisites: Accounting 307.
495r Departmental Honors (1-3 hours per term, 4 hours for the two terms)
Every semester. See Departmental Honors. Student must submit an Individual Studies/Research Contract to the Records Office at the time of registration.
497r Research (1-3)
Every semester. Prerequisite: approval of department head. Student must submit an Individual Studies/Research Contract to the Records Office at the time of registration.
498r Individual Studies (1-3)
Every semester. Prerequisite: approval of department head. Student must submit an Individual Studies/Research Contract to the Records Office at the time of registration.
499r Group Studies (1-3)
Every semester.
Finance
Professor Kaye Sheridan, Head
The Department of Accounting and Finance offers concentrations designed to prepare students for positions in the profit and nonprofit sectors. The Bachelor of Science degree in Business Administration may be obtained with concentrations in Accounting or Finance.
The mission of the Department of Accounting and Finance at the undergraduate level is to:
- Advance the mission of the College of Business;
- Provide students majoring in accounting or finance an opportunity to acquire the knowledge and skills necessary for success in an accounting/finance career or graduate program;
- Provide students majoring in other business disciplines an opportunity to acquire basic accounting and finance knowledge and skills;
- Provide fundamental accounting and financial knowledge to nonbusiness students seeking to enhance personal skills or achieve individual career objectives.
The Department of Accounting and Finance is committed to providing high-quality educational programs supported by ongoing faculty research and active participation in community and professional organizations.
2007 - Business Administration: Finance (B.S.)
- General Education
- Rhetoric and Composition: Two approved courses in rhetoric and composition (6 hours)
- Mathematics: Mathematics 131* (3 hours)
- Statistics: Management 211* (3 hours)
- Natural Sciences: Two approved natural science courses, at least one including a laboratory component (7-8 hours)
- Humanities and Fine Arts: 2 approved humanities and fine arts courses, one from fine arts and one from either (6 hours)
- Cultures and Civilizations: Option A: One approved Western Humanities course and one approved Non-Western Cultures and Civilizations course OR Option B: two approved World Civilization courses (6 hours)
- Behavioral and Social Sciences: One course from Economics 101 or 102 and one course from Anthropology 152, Political Science 101, Psychology 101, or Sociology 151* (6 hours)
Major and Related Courses
- Economics 101, 102 and one course from Anthropology 152#, Political Science 101#, Psychology 101#, or Sociology 151#
- Management 100; Mathematics 131# and 136 (if exempted from Mathematics 131, student must take Mathematics 136); Theatre and Speech 109; one course from Management 310, English 300 or English 410;
- 31 hours from the College of Business including: Accounting 201, 202, 335; Finance 302; Management 211#, 212, 311, 315, 440, 441; Marketing 313
- Accounting 312, 408
Completion of one of the following tracks:
Business Finance Track
18 hours including Finance 318, 320, 321, 412, 421, 423
Students who are pursuing a double concentration in both accounting and finance may substitute one of the required accounting courses for either Finance 318, 412, 421 or 423. The required Accounting courses are 300, 301, 302, 305, 307 and 405.
