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MGMT 100 Fundamentals of Business Enterprise
This course allows students to discover how a听business works and how it impacts society. Business听is studied as an integral part of a total social,听political, and economic environment in all its听various functional areas: accounting, finance,听management, marketing, human relations, and how these areas interact. It explores how听entrepreneurs find, screen, and evaluate ideas听for new business opportunities. A key part of the听course focuses on student teams鈥� development of听a business plan for a new venture. Prerequisites:听None.

MGMT 110 Legal听Environment Of Business
This course prepares students to make viable decisions within a legal and ethical framework. Subjects include the nature of law and legal process, business and the regulatory environment, administrative law of contracts and torts, statutory and common law, antitrust, partnerships and corporations, environmental law, consumer protection, and employment law. Prerequisite: WRIT 111, Academic Writing I.

ACCT 205: Financial Accounting听for Decision-making
Principles of accrual accounting, basic processes of financial record keeping, and use of the basic financial statements. Emphasis is on learning the strengths and weaknesses of financial accounting in order to better use accounting information to make financial decisions. Prerequisites: MGMT 100, Fundamentals of Business Entrepreneurship, MGMT 110, Legal Environment of Business, WRIT 111, Academic Writing 1, COMM 120, Public Speaking, and MATH 220, Business Math or MATH 249, College Algebra.

ACCT 206: Managerial听Accounting for Decision-making
Accounting methods and issues applicable to equity of partnerships and corporations, accounting for current and long-term debt, managerial accounting, including inventory costing, capital and operational budgeting, and break-even analysis. Prerequisite: AC 205, Principles of Accounting I.

MGMT 301 Principles of Marketing
This course focuses on the practice of written听and oral skills as applied to human relations in a听business or non-business organizational setting.听Emphasis is on the principles of effective listening听and perceptual processes in communications,听including an awareness of current issues such as听the role of electronic media and communication听processes within an organization. Prerequisite:听WRIT 112, Academic Writing II.

MGMT 326 Management and Organizational Behavior
This course is a comprehensive overview of the management process and organizational behavior.听The focus of the course is on understanding and听managing human behavior in organizations. Topics听include: fundamentals of planning and organizing,听organizational culture and leadership, motivation,听communication, managing across cultures,听ethics and social responsibility, human resource听skills, teamwork and group dynamics, diversity,听power and politics, authority and influence, and听managing change and conflict. A high level of听participation is garnered through the use of cases,听simulations, discussion, and viewing the class itself听as a virtual organization. Prerequisite: MGMT 100,听Fundamentals of Business Enterprise. Co-requisite:听WRIT 112, Academic Writing II or WRIT 212,听Rhetoric and Design.

ACCT 300: Cost Accounting
In-depth study of: product costing, including job-order, process and standard costs, variance analysis, and cost-volume-profit analysis. Prerequisite: AC 206, Principles of Accounting II or ACCT 206, Principles of Accounting II.

ACCT 304: Intermediate Accounting I
A concentrated study of accounting within the conceptual framework which underlies financial reporting, with emphasis on accounting issues related to asset valuation and reporting, including time value of money concepts and long-term obligations. Prerequisite: AC 206, Principles of Accounting II, or ACCT 206, Principles of Accounting II.

ACCT 305: Intermediate Accounting II
Examines accounting issues for long term obligations, income taxes, pensions, leases, error correction, accounting changes, income recognition, financial statement analysis, cash flow statement, and owners鈥� equity and earnings per share. Prerequisite: AC 304, Intermediate Accounting I or ACCT 304, Intermediate Accounting I.

ACCT 352: Concepts of Taxation
An introduction to a broad range of tax concepts and types of taxpayers covering the role of taxation in the business decision-making process; basic tax research and planning; professional standards and ethics; and the interrelationship and differences between financial accounting and tax accounting. Prerequisite: AC 206, Principles of Accounting II or ACCT 206, Principles of Accounting II.

ACCT 388: Advanced Business Law
This course examines key legal doctrines and rules听governing organizations. Emphasis is on analyzing听open-ended, lifelike fact patterns (i.e. case studies)听to identify and complete appropriate standard听legal forms. Prerequisites: ACCT 205, Financial听Accounting for Decision Making and MGMT 110,听Legal Environment of Business.

ACCT 403: Government and Not-For-Profit Accounting
Fund accounting, study of the accounting literature applicable to governmental units and to not-for-profit entities such as colleges, universities and hospitals. Prerequisite: AC 305, Intermediate Accounting II

ACCT 410: Auditing
This course will examine financial auditing practices听and procedures. Professional standards of practice听and reporting are also explored. Prerequisite: ACCT听305, Intermediate Accounting II.

MGMT 400: Operations听Methods in Value Chain Management
Value Chain Management looks at the entire听stream of value-adding units and activities in an听organization. The categories include primary听line-management activities from inbound logistics,听production, marketing and sales, outbound services,听and return actions. It also includes staff functions听such as HR, infrastructure concerns, development,听and purchasing. The course focuses on the听quantitative techniques utilized by managers in听these areas for problem solving and decision听making in business, including areas such as linear听programming models, inventory and production听models, decision making and project scheduling听under certainty and uncertainty, transportation听and trans-shipment techniques, decision tree听construction and analysis, and PERT/CPM.听Prerequisites: MATH 220, Business Mathematics or听MATH 249, College Algebra; MATH 226, BusinessStatistics; MGMT 336, Management of Information听Systems; and FINA 360, Financial Management.

MGMT 461: Leadership Theory and Practice
This course provides an examination of current听theory in the burgeoning field of leadership听studies, emphasizing leadership skills and their听place in human resources management. Ideas听of self-awareness, understanding the role of the听leader, and sensitivity to individuals and groups will听be taught. Students will learn the significance and听implementation of vision statements and engage听in a study of inspiration versus domination and听motivation versus manipulation. Students will also听explore the creation of positive self-image and听group identity. Course activities include lecture, case听study, experiential exercises, and group process.听Lecture. Prerequisites: MGMT 326, Management听and Organizational Behavior; MGMT 350, Business听Ethics; and WRIT 112, Academic Writ-ing II or WRIT听212, Rhetoric and Design.

MGMT 483: Business Policy and Strategy
This course is the 鈥渃apstone鈥� course for business听majors. It provides an opportunity to integrate听previous studies in the functional areas of听marketing, finance, accounting, production, and听management. Organizations are analyzed with听respect to the effectiveness and appropriateness听of strategies and goals in each of the functional听areas and the synergies of those areas for achieving听opTimal results consistent with their respective听missions. The major topics covered include听competitive analysis, the strategic management听process, the role of the chief executive officer,听strategy formulation and decision making, and听strategy implementation. Lecture. Prerequisites:听Senior standing; MGMT 400, Operations Methods in听Value Chain Management; and WRIT 112, Academic听Writing II or WRIT 212, Rhetoric and Design. Note:听A minimum grade of 听鈥淐鈥� or better in this course is听required to graduate.

ACCT 351: Advanced Taxation
Study of Federal Income Tax Law applicable to corporations, partnerships, trusts, gifts, and estates. Prerequisite: AC 305, Intermediate Accounting II or ACCT 305, Intermediate Accounting II, or consent of instructor.

ACCT 353: Entertainment Industry Accounting
Accounting and management applications specific to the motion picture industry, with general use in all other areas of media production, including television, commercials, music videos, and games development. Specific topics include production budgeting, management reporting, film terminology, and studio distribution contacts. Financial reporting requirements promulgated by the American Institute of CPAs and the Financial Accounting Standards Board will be discussed. Prerequisite: AC 206, Principles of Accounting II or ACCT 206, Principles of Accounting II, and junior standing.

ACCT 401: Advanced Accounting
Business combinations; inter-company transactions; foreign currency transactions and financial statements; partnership formation and liquidation; introduction to government and not-for-profit accounting. Prerequisite: AC 305, Intermediate Accounting

ACCT 405: Accounting Systems
Study of the application of computer processing to accounting procedures; includes control mechanisms and procedures to maintain the integrity of data and the effective reporting of information. Prerequisite: AC 206, Principles of Accounting II or ACCT 206, Principles听of Accounting II.

ACCT 470: Topics
Accounting subjects or developments of interest not elsewhere covered. Prerequisite: AC 304, Intermediate Accounting I or ACCT 304, Intermediate Accounting I.

ACCT 485: Accounting Problems
Review of current accounting theory and the problems used to test the understanding and application of that theory in professional examinations. Prerequisites: AC 300, Cost Accounting or ACCT 300, Cost Accounting, and AC 305, Intermediate Accounting II or ACCT 305, Intermediate Accounting II.