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Finance

Course Descriptions

ACC 201 Principles of Accounting I (4.00 SH). A two-semester study of the basic principles and concepts underlying the measurement of financial activity, and the preparation and use of financial statements. Among the topics will be basic accounting theory, transaction analyses, income determination, asset and liability valuation.

ACC 202 Principles of Accounting II (4.00 SH). A continuation of the basic accounting concepts, plus issues that relate to the financial management of a company, cost behavior, cost control, capital budgeting and profit planning. Prerequisite: ACC 201 for ACC 202.

ACC 305 Intermediate Accounting I (4.00 SH). A two-semester advanced study of accounting principles as they relate to the preparation, form, content and decision usefulness of financial statements. Selected topics include the conceptual framework of accounting, current professional pronouncements, revenue recognition, income determination and presentation, asset valuation and measurement, liability and equity reporting and financial statement analysis. Prerequisites: ACC 201 and ACC 202 for ACC 305, and ACC 305 for ACC 306.

ACC 306 Intermediate Accounting II (4.00 SH). A two-semester advanced study of accounting principles as they relate to the preparation, form, content and decision usefulness of financial statements. Selected topics include the conceptual framework of accounting, current professional pronouncements, revenue recognition, income determination and presentation, asset valuation and measurement, liability and equity reporting and financial statement analysis. Prerequisites: ACC 201 and ACC 202 for ACC 305, and ACC 305 for ACC 306.

ACC 310 Federal Income Taxation (4.00 SH). A study of the current federal income tax law as it pertains to individual taxpayers, including their interaction with sole proprietorships. The concept of taxable income is developed. Tax planning and tax determination within the provisions of the law are covered. Prerequisites: ACC 201 and ACC 202.

BA 160 Personal Financial Decisions (4.00 SH). An introductory course on the basics of financial decision making and personal finance. Topics will include basic accounting concepts, investment alternatives, budgeting, and the nature of risk and insurance. This course does not carry credit for any major in the Department of Economics and Business. Sophomore standing is recommended.

BA 225 Management Information Systems (4.00 SH). The course provides a basic understanding of how organizations develop, use, manage, and secure their information systems. The course examines the impact of information systems at the strategic and operational levels of an organization. Key system applications, such as electronic commerce and enterprise information systems, are examined as well as the technological infrastructure that supports them. Prerequisites: ACC 201 or BA 140 or ECO 150.

BA 305 Marketing (4.00 SH). A study of the process by which products or services are brought to targeted consumers. The discussion includes consumer behavior, formation of a marketing plan and strategy, and marketing ethics. The approach is from the position of a business; however, consumer issues and concerns will also be discussed. Prerequisites: BA 140 or PR 101 or ECO 150.

BA 310 Organizations and Management (4.00 SH). A course that studies the behavior of people in a work organization. Topics include motivation, leadership, group processes, job and organizational design, communications, effectiveness and ethics in the workplace. Prerequisites: Junior standing.

BA 350 Finance (4.00 SH). A study of the financial principles involved in operating a business enterprise. Topics include asset management, creditor relationships, owners’ equities, budgeting for future capital needs and cash requirements, and the management of income and expenses. Prerequisites: ECO 150, ACC 201, ACC 202, BA/ECO 220 (or equivalent), and MTH 131.

BA 370 Business Law (4.00 SH). A study of law as it pertains to business. Legal principles pertaining to a variety of topics, including the Uniform Commercial Code, will be presented and applied to business entities. Text and case study will emphasize legal reasoning processes.

BA 590 Internship (4.00 SH). Will not be counted in the minimum number of courses needed in the major. All grading S/U. Prerequisites: six courses in accounting, economics and/or business, junior or senior standing, consent of department, and a GPA of at least 2.0.

ECO 150 Economic Reasoning (ST) (4.00 SH). Fundamental economic concepts and theories of supply and demand, resource allocation, taxation, international trade, externalities, public goods, market models, and labor markets. An emphasis on applications in both public policy and individual decision making will be recurrent throughout the course. Meets Social Thought and Tradition Intellectual Perspective requirement (ST).

ECO 220 Statistics (QR) (4.00 SH). An introductory course in the analysis and interpretation of quantitative data. Attention is given to the binomial distribution, the normal distribution, sampling, introductory probability theory, and hypothesis testing. Real world applications are used with computer software for statistical analysis. Not available to students with credit in BIO 206, MTH 335, PSY 201, PS 301, SSC 251, or SSC 252. Prerequisite: MTH 130 or 131 (or concurrent enrollment in MTH 131). (Also listed as BA 220.)

ECO 340 Money & Banking (4.00 SH). A study of the role of money in an economic system, the operation and evolution of central banking systems, and the functioning of financial institutions. Among the topics presented are the nature and function of money and credit, classes and functions of commercial banks and their operations, the structure and operation of the Federal Reserve System, theories of the value of money, credit control, and monetary policy. Prerequisite: ECO 152.

ECO 380 Investments (4.00 SH). A course which presents a realistic picture of investment problems and the means for their successful solution. Description of the basic investment instruments is provided. Prerequisite: ACC 202. BA 350 is strongly recommended.

ECO 601 Advanced Finance (Capstone) (4.00 SH). This capstone course emphasizes the creative nature of economics by examining the ways that economists identify issues, test theories and deal with the limitations of their discipline. The course will integrate the student’s previous work with readings that emphasize the range of applications addressed by the discipline. In addition, students will be expected to define an appropriate research topic, learn how others have addressed the issue, and formulate and carry through their own investigation of the topic. Prerequisites: ECO 150, two other ECO courses (except ECO 220), MTH 131, and BA/ECO 220 (or equivalent). (Also listed as BA 330.)

ECO 601S Econometrics (4.00 SH). The course will survey common methods of forecasting sales, share prices and other variables using techniques that include univariate and multivariate time series, regression and data mining. Prerequisites: BA/ECO 220 (or equivalent), ECO 150, two other ECO courses (except BA/ECO 220), MTH 131. (Also listed as BA 330).

MTH 131 Applied Calculus (QR) (4.00 SH). A one-semester study of applications of differential and integral calculus with emphasis on polynomials, exponential functions, logarithmic functions, business and economics applications. This course is for individuals with a good high school background in mathematics. This course does not provide the background for a student to continue on to Calculus II. Not available to students who have credit for MTH 150, MTH 152, or MTH 250. (Offered every semester.) Meets Quantitative Reasoning Intellectual Perspective requirement (QR).

 

What can you do with a Finance degree?

Imagine yourself an asset manager, investment banker, financial engineer, consultant, broker or private equity/venture capital manager.