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.
BA 220 Statistics (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 ECO 220.)
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 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. Prerequisites: ACC 201 and ACC 202. BA 350 is strongly recommended.
BA 385 Financial Economics (4.00 SH). The course presents the Black-Scholes theory of options, futures markets, the time value of money, the rate of return on investment, cash flow sequence, utility functions, expected utility maximization, mean-variance analysis, value at risk, optimal portfolios, and the capital asset pricing model. Prerequisites: ECO 150 and BA/ECO 220 (or equivalent). (Also listed as ECO 385.)
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 (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 310 Managerial Economics (4.00 SH). An intensive theoretical examination of specific economic units and of the determination of product and factor prices under various market structures. The course also includes applications of the theory to contemporary economic problems. Prerequisites: ECO 150 and MTH 131 (or equivalent).
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 365S International Trade & Finance (4.00 SH). An introduction to theories and policies concerning international trade, open economy macroeconomics, and international finance. Topics include traditional and modern theories of international trade, trade policies in advanced and developing countries, the balance of payments, fixed and flexible exchange rates, arbitrage and hedging, monetary and fiscal policies, currency areas, international debt, and the global capital market. Prerequisites: ECO 150. (Also listed as BA 365).
ECO 385 Financial Economics (4.00 SH). The course presents the Black-Scholes theory of options, futures markets, the time value of money, the rate of return on investment, cash flow sequence, utility functions, expected utility maximization, mean-variance analysis, value at risk, optimal portfolios, and the capital asset pricing model. Prerequisites: ECO 150 and BA/ECO 220 (or equivalent). (Also listed as BA 385.)
ECO 601 Business Forecasting (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. Prerequisites: C or better in MTH 130 or permission of the instructor or department chair. (Offered every semester.) Meets Quantitative Reasoning Intellectual Perspective requirement (QR).
MTH 150 Calculus I (QR) (4.00 SH). This course will focus on the fundamentals of differential calculus. Topics considered include functions, limits, continuous functions, differentiation and integration of functions with one real variable, applications of differentiation and the Fundamental Theorem of Calculus. Students will be introduced to some basic calculus proofs. This course is suggested for all students who expect to continue for any advanced degree including finance, law, and medicine. (Offered every semester.) Meets Quantitative Reasoning Intellectual Perspective requirement (QR).
Imagine yourself in industry analyst, a banker, a policy advisor, a lawyer, or an economics grad student.
Degree Offered
Bachelor of Science
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