Business & Accounting

Focuses on comprehensive analysis of Generally Accepted Accounting Principles (GAAP), accounting theory, concepts, and financial reporting principles for public corporations. It is the first of a two-course sequence in financial accounting and is designed primarily for accounting and finance majors. Focus is on the preparation and analysis of business information relevant and useful to external users of financial reports. Explores the theories, principles and practices surveyed in Accounting Principles, and critically examines `real-world` financial analysis and reporting issues.

Focuses on the theoretical and practical aspects of accounting for long-term liabilities, stockholders` equity, investments, pensions and leases. Includes income tax allocation, financial statement analysis, cash flow statements, and accounting methods changes.

Explores cost accumulation methods and reports, including job order, process, standard, and activity-based cost systems. Topics include budgeting, planning, and control of costs.

Presents the analysis of theoretical marketing processes and the strategies of product development, pricing, promotion, distribution, and their applications to businesses and the individual consumer. (3-0)

Provides an overview of the principles of management. Emphasis is on the primary functions of planning, organizing, staffing, leading and controlling with a balance between the behavioral and operational approaches. (3-0)

Introduces the behaviors of groups and individual members of organizations and how to influence their behavior. Emphasis is on the tools managers use to achieve organizational effectiveness. (3-0)