ACCT 203:财务会计(3学时-秋季)
This is an introduction to financial accounting concepts and methodology for accumulating data on the results of economic activities of a business concern. The entire accounting cycle for both service and merchandising businesses is covered. 会计系统概论, 收入测量, 合作伙伴关系, 公司也包括在内.
ACCT 204:管理会计(3学时-春季)
An introduction of the cost accounting for manufactured 货物 and other objectives of relevance to management. 主题包括服务部门分配, 预算, 方差分析, 成本习性, 成本估算和产品成本. 现金流量表也包括在内. 先决条件:ACCT 203
ACCT 286:会计:专题(3学时-按需)
A focused investigation into a selected area(s) of accounting that will include topics of current issues in accounting and related fields at the lower division level such topics as non-profit accounting or corporate income tax.
ACCT 290:独立学习(可变学分-按需)
独立学习包括研究, 阅读, 其他较低级别的学术研究或创造性工作. See Independent Study under Alternative Means to Academic Credit for a more detailed description.
ACCT 301:中级会计I(3学时)-单年秋季)
深入学习财务会计，注重资产和负债. 会计理论也得到了重视, 基本的财务报表和现值技术. 前提条件:ACCT 203
ACCT 302:中级会计II(3学分)——偶数年春天)
In-depth study of financial accounting, emphasizing corporate accounting and 收入测量. 它还包括诸如现金流量表等特殊主题, 养老金计划, 以及期间税收分配. 前提条件:ACCT 301
ACCT 316:个人所得税(3学时-偶数年春季)
历史的研究, assumptions and objectives of the Federal tax system with emphasis on individual taxation. 主题包括应税收入和非应税收入, 资本损益, 商业和非商业扣除, 分项扣除和个人及抚养豁免.
ACCT 350:成本会计(3学时-奇数年春季)
The study of accounting’s relationship to management 规划 and control functions. 重点是内部使用的语句, 预算, 成本-数量-利润分析, 相关数据, 资本预算, 绩效评估和产品成本核算. 前提条件:ACCT 203和ACCT 204.
会计信息系统(3学时 ——奇数年春天)
An introduction to the subject of the information system’s role in accomplishing the objectives of financial accounting, 管理会计, 税务会计和审计. 涉及的系统包括手工会计和电算化会计. 其他主题包括内部控制, 系统分析, 系统设计和系统实施.
ACCT 415:审计(3学时-春季)
A study of procedures and practices of the independent auditor necessary to express an opinion on the fairness of the financial statements. 前提条件:ACCT 301.
ACCT 460:会计实习(2-8学时-按需)
本课程提供与社区组织的密集实地体验. 安排将根据学生的职业定位. Prerequisite: Departmental approval and satisfaction of entry criteria where applicable. See Internship under Alternative Means to Academic Credit for a more detailed description.
ACCT 485:会计:专题(1-3学时-按需)
A focused investigation into a selected area(s) of accounting that will include topics of current issues in accounting and related fields at the upper division level.
ACCT 490:独立学习(可变学分-按需)
独立学习包括研究, 阅读 and/or 其他高级学术研究或创造性工作. See Independent Study under Alternative Means to Academic Credit for a more detailed description.
BUSA 100:商业入门(3学时-秋季)
This course provides students with a broad base of knowledge and information concerning business in the United States. This course will concentrate on the fundamental concepts and principles on which we develop, 组织和经营企业，以及企业与我们的经济体系的关系. 除了, 本课程将探讨商业道德, 社会责任和全球运营的影响.
BUSA 150:个人理财(3学时-春季)
This course focuses on personal financial 规划 with the objective of making each student aware of their lifetime financial goals and how they may best achieve those goals in today’s complex environment. After completing this course each student should know and understand the basic principles of personal financial success. 这些包括:财务计划和目标设定, 个人税收, 财富积累策略, 现金和消费信贷管理, 基本保险原则, 基本的投资原则和技巧, 退休计划和投资及遗产转让方法.
BUSA 300:市场营销原理(3学时-春季)
对营销活动的协调和控制的检查, 包括市场细分, 产品开发, 产品管理, 定价, 销售渠道和推广方式.
BUSA 301:管理原则(3学时-秋季)
组织管理学研究组织管理中涉及的理论和概念. 课程主题包括计划管理功能的研究, 决策, 组织与控制.
BUSA 310:商业金融(3学时-秋季)
对企业财务管理进行分析和决策. 主要研究领域包括比率分析, 规划, 营运资金管理, 资本预算, financial risk and leverage and the features of various forms of financial sources and markets. 先决条件:ACCT 203, ACCT 204和BUSA 219.
BUSA 321:知识产权法(3学时-按需)
This course introduces the foundations of the current legal system and an in-depth study of copyright, patents and trademark law as well as certain constitutional issues dealing with freedom of speech and privacy. The emphasis will be on how these laws impact the management and use of technology with special consideration on computers.
BUSA 322:人力资源管理(3学时-春季)
This course is a basic study of personnel topics such as employee motivation and satisfaction, 工作分析与设计, 人力资源规划, 员工的选择, 培训和评估, 工资、福利和劳动关系管理. 前提条件:BUSA 301.
BUSA 338:运营管理(3学时-春季)
This course provides the student with an understanding of how to effectively manage and improve the operations processes of a business, 包括生产, 物料和产品的采购和库存控制, 物流管理(收货), 仓库, 拣取和运输物料, 货物, 和服务), 订单处理及后续客户服务. 前提条件:BUSA 219和BUSA 301.
BUSA 360:商务沟通(3学时-秋季和春季)
This course is designed to prepare a business student to communicate more effectively, 强调通过备忘录进行沟通, 信件及书面报告. 口头交流的准备, 连同口头报告的提交, 会传授给学生吗. Students will examine computer applications that aid in effective internal and external business communication. 先决条件:ENGL 121和SCTH 130(演讲).
BUSA 445:战略管理(3学时-春季)
本课程整合了所需的业务, 通过学习会计和经济课程的企业目标, 总体政策和战略的制定和管理. Both oral and written analysis and solutions of several major cases are the heart of the course. 先决条件:ACCT 204, BUSA 300, BUSA 301和BUSA 310.
BUSA 450:商业领导和道德(3学时-秋季)
This course considers the role of the individual in the contemporary American business community. 课程主题包括历史, 商业与政治的思想和伦理起源, 企业对社会和环境的影响.
BUSA 460:商业实习(2-8学时-按需)
本课程提供与社区组织的密集实地体验. 安排将根据学生的职业定位. Prerequisite: Departmental approval and satisfaction of entry criteria where applicable. See Internship under Alternative Means to Academic Credit for a more detailed description.
BUSA 485:商业:专题(3学时-按需)
A focused investigation into a selected area(s) of Business at the upper division level that will include such topics as advertising, 小型企业的投资或创业.
BUSA 490:独立研究(可变信贷-按需)
独立学习包括研究, 阅读, 其他高级学术研究或创造性工作. See Independent Study under Alternative Means to Academic Credit for a more detailed description.
