ACC231. Principles of Accounting I. 3 hours. F. SP.
Introduction to financial accounting including fundamental accounting relationships, completion of the accounting cycle, internal control, cash, receivables, inventories, fixed assets, payables and payroll accounting.
ACC233. Principles of Accounting II. 3 hours. F. SP.
Formation, organization, and operation of partnerships and corporations, financial statement analysis, bonds, statement of cash flows, cost systems, cost-volume-profit analysis and budgeting. Prerequisite: ACC 231 Principles of Accounting I with a grade of C or better.
ACC330. Intermediate Accounting I. 3 hours. F.
In-depth study of accounting theory, practice, and procedures. The course emphasizes the application of theoretical concepts to problem analysis and accounting practice, including preparation and interpretation of reports. There is a focus on accounting and disclosure requirements of major asset accounts. Prerequisite: ACC 233 Principles of Accounting II with a grade of C or better.
ACC331. Intermediate Accounting II. 3 hours. SP.
Continuation of study of accounting theory, practice and procedures. The course focuses on accounting and disclosure requirements for current and noncurrent liabilities and capital accounts. Prerequisite: ACC 330 Intermediate Accounting I with a grade of C or better.
ACC335. Cost Accounting. 3 hours. SP.
Study of cost accumulation and allocation for product costing, planning, control, performance evaluation, and decision-making. The accounting for a variety of organizations in both traditional and contemporary operational environments is emphasized. The topics covered in the course include cost of quality; actual, normal, and standard costing; activity-based management and costing; job-order, process, and operation cost systems; absorption and variable costing; cost-volume-profit analysis; relevant costing; and budgeting. Prerequisite: ACC 233 Principles of Accounting II with a grade of C or better.
ACC430. Principles of Taxation I. 3 hours. F. SP.
Concepts and methods of determining federal income tax liability for individuals. Topics emphasized include tax formula, income and deduction, passive activity losses, alternative minimum tax, and tax credits. Emphasis is also placed on tax research and tax planning. Prerequisite: ACC 231 Principles of Accounting I.
ACC431. Principles of Taxation II. 3 hours. SP.
A study of taxation relating to property transactions. Concepts and methods of determining federal tax liability of corporations, including S Corporations. An introduction to partnership taxation and federal transfer taxes. Prerequisite: ACC 430 Principles of Taxation I or approved equivalent.
ACC435. Advanced Accounting. 3 hours. F.
A study of the specialized areas of business combinations and consolidated financial statements. The course includes: accounting for partnerships and an extensive examination of accounting for governmental and not-for-profit entities. Prerequisite: ACC 331 Intermediate Accounting II.
ACC436. Principles of Auditing I. 3 hours. F.
An introduction to internal and external auditing and audit-related services. The nature and purposes of audit, attestation, assurance and compilation services are studied. Other topics include reporting, professional ethics, legal liability, engagement planning, materiality and risk assessment, internal control, and operational audits. Prerequisite: ACC 331 Intermediate Accounting II.
BAN225. Quantitative Business Analysis. 3 hours. F. SP.
A study of quantitative analysis techniques used in business. Topics include probability and statistics, graphical and tabular summaries of data, decision analysis, utility and game theory, regression analysis, time series analysis, optimization models, and project scheduling. Problem-solving and reporting skills are emphasized. Prerequisite: MAT 235 Introductory Statistics and BUS254 Business Technology.
BAN325. Business Analytics. 3 hours. F. SP.
A study of quantitative techniques focused on data visualization and applied statistical modeling. Topics include cleaning and preparing data for analysis, machine learning techniques, and market research methodology. Problem-solving and reporting skills are emphasized using Tableau and/or Power BI software packages. Prerequisites: BAN 225 Quantitative Business Analysis and BUS 254 Business Technology or permission from the instructor.
BAN425. Advanced Business Analytics. 3 hours. SP.
A study of quantitative techniques focuses on data mining and prediction models. Topics include exploratory analyses, training and validation data sets, classification models, simulation and optimization. Problem-solving and reporting skills are emphasized using leading statistical software languages like R and Python. Prerequisites: BAN 225 Quantitative Business Analysis and BUS 254 Business Technology or permission from the instructor.
BUS254. Business Technology. 3 hours. F. SP.
A study of business information technology solutions. This course will emphasize emerging trends as they relate to system hardware, system software, and telecommunications. The course will also include exercises in spreadsheet and database applications to reinforce the information system concepts and to increase their working knowledge of the application software.
BUS351. Business Communication. (W) 3 hours. F. SP.
Students will study and practice the principles, strategies, and techniques of effective written, oral, and digital business communication. Synthesis of ethics, logic, psychology, and the art of written communication. This course contains a significant writing component. Prerequisite: ENG 102 English Composition II or the equivalent.
BUS354. Legal Environment of Business. 3 hours. F. SP.
A survey of the legal environment of business. Topics include the legal and constitutional environment of business, dispute resolution, torts, contracts, agency and employment law, and business organizations. Emphasis is placed on legal and ethical analysis in decision making.
BUS455. Business Ethics. (W) 3 hours. F. SP.
A study of ethics as applied to the field of business. The course will include an examination of various ethical theories, the application of individual values in the workplace, social responsibility of businesses, and the impact on stakeholders of making decisions of ethical significance. This course contains a significant writing component.
BUS459. Business Capstone. (W) 3 hours. F. SP.
A capstone experience to synthesize and apply knowledge and skills learned throughout the business curriculum. Emphasis will be placed on business strategy, career preparation, and integrating experiences. This course has a significant writing component. Prerequisite: Senior Business major and completion of all 200-level courses in teh Common Professional Component (CPC) for B.B.A. majors.
BUS550. Analytical Decision Tools. 3 hours. F. SP.
This course will be taught online. The study of various quantitative methods used in business decision making. Topics include a study of statistical theory and procedure, including descriptive statistics and statistical inference, and linear programming. The course focuses on the application of knowledge to real-world problem-solving and utilizes Microsoft Excel for assignments and exams. Prerequisites: BAN 225 Quantitative Business Analysis or approved equivalent.
BUS559. Strategic Decision Making. 3 hours. F. SP.
This course will be taught online. A capstone study of the strategic management process that is based on the premise that successful strategy incorporates Biblical principles. The course integrates the major business subjects in the development and demonstration of ethical decision-making, leadership and teamwork, and communication skills - all from a Christian perspective. The course relies heavily on cases that deal with a wide range of policy, strategic, and implementation issues faced by both employer entities and individual employees in both domestic and global markets. This course must be taken during the student's final fall semester (for December program completion) or final spring semester (for May or July program completion). Prerequisites: Completion of all undergraduate CPC prerequisites.
ECO271. Macroeconomics. 3 hours. F. SP.
A study of foundational macroeconomic theory and application. Course topics include production possibilities, aggregate demand and supply, distribution and measurement of national income and economic growth, employment, inflation, international trade, monetary and fiscal policy, and the Federal Reserve System.
ECO272. Microeconomics. 3 hours. F. SP.
A study of foundational microeconomic theory and application. Course topics include supply and demand, markets and prices, price ceilings and floors, utility theory, producer cost(s), competition, and market structures.
ECO570. Economic Thought. 3 hours. F. SU.
This course will be taught online. An examination of the economic forces, institutions, and policies that shape and govern the environment in which business operates. Key concepts in economics are examined and related to individual decision-making and to such business topics as production, comparative economic systems and market structures, fiscal and monetary policies, government control and regulation, and international trade. Emphasis is placed on current applications in the economy. Prerequisites: ECO 271 Macroeconomics and ECO 272 Microeconomics or approved equivalents.
FIN383. Risk Management. 3 hours. F.
A study of risk management. The course includes: risk analysis and various insurance contracts for consumers and enterprise risk management including insurance, reinsurance, hedging and other tools to manage or mitigate risk.
FIN384. Principles of Financial Planning. 3 hours. F.
An introduction to the general principles of financial planning and the professional conduct and regulation of financial planners. The course will explore the financial process, basic cash flow strategies, time value of money principles, client communication, education planning, and other financial planning topics.
FIN385. Managerial Finance. 3 hours. F. SP.
An exploration of sources and uses of business funds. The course includes: financial statement analysis, time value of money, market efficiency of financial markets, and the Capital Asset Pricing Model. The course also covers working capital management, costs of capital, sources of debt and equity financing, capital budgeting issues, valuation models, and other financial management issues facing businesses. Extensive qualitative and quantitative methods will be employed. Prerequisites: ACC 233 Principles of Accounting II and either ECO 271 Macroeconomics or ECO 272 Microeconomics.
FIN386. Financial Markets and Institutions. 3 hours. SP.
Detailed study of the nature and function of financial intermediaries, flow of funds, money and capital markets, interest rate analysis, and major financial institutions and their regulations. Prerequisite: ECO 271 Macroeconomics or ECO 272 Microeconomics.
FIN387. Retirement Planning. 3 hours. SP.
An introduction to the general principles of planning for retirement needs and the issues surrounding the retirement phase of life. Emphasis will be placed upon analyzing retirement needs, understand Social Security and Medicare's impact on income planning, retirement plans, retirement distributions, and regulatory considerations. Prerequisites: FIN 388 Risk Management and acceptance into the B.B.A. in Finance: Financial Planning Program.
FIN485. Financial Planning Capstone. 3 hours. SP.
A culmination of what the student has learned from the previous classes regarding financial planning process and risk management, income taxation, planning for retirement needs, investment planning, and estate planning. A case study approach to personal financial planning will be applied as students demonstrate application of the financial planning process.
FIN486. Investments I. 3 hours. F.
A study of investments and portfolio management. Emphasis is placed on stocks and bond characteristics, analysis, and valuation. Portfolio construction, performance assessment, and risk management techniques. Prerequisite: FIN 385 Managerial Finance or permission from the instructor.
FIN489. Advanced Finance. 3 hours. SP.
An analysis of corporate finance and the making of financing decisions. Topics to be covered will include company valuation, financing through optimal capital structures, and credit decisions to different organizational structures. Prerequisites: FIN 385 Managerial Finance and FIN 386 Financial Markets and Institutions.
FIN580. Financial Management. 3 hours. F. SP.
This course will be taught online. An examination of the vital role of active financial management within an organization and the impact of financial decisions to a firm's long-term competitiveness and viability. Emphasis is placed on financial statement analysis, working capital management, financial forecasting, capital budgeting, required rates of return theory and calculation methods, operational and financial leverage decisions, long-term financing alternatives, and profit-distribution methods. Prerequisites: FIN 385 Managerial Finance or approved equivalent.
LDR543. Leading Teams and Organizations. 3 hours. F. SU.
The study of leadership in organizations focusing on leading and developing others in organizational settings. Specific topics include developing employees as individuals, leading teams, servant leadership, service to one's community, leading organizations, and building careers of substance. Prerequisites: MGT 241 Principles of Management or approved equivalent.
MGT241. Principles of Management. 3 hours. F. SP.
An introduction into the process of working with and through others to achieve organizational objectives. This course covers the history and purpose of organizational management, the four core functions of planning, organizing, leading, and controlling, and the development of basic management skills.
MGT340. Manufacturing and Service Operations. 3 hours. F.
An introduction to the concepts and techniques related to the design, planning, control, and improvement of service and manufacturing operations. Course topics include process analysis, materials management, production management, performance measurement, quality improvement, and product design.Prerequisites: MGT241 Principles of Management AND BAN225 Quantitative Business Analysis OR BUS254 Business Technology.
MGT341. Human Resource Management. 3 hours. F.
An overview of the human resource management process. This course covers the entire human resource management process, including planning, recruitment, selection, training development, employee engagement, compensation, and legal and ethical issues. Prerequisite: MGT 241 Principles of Management.
MGT348. Organizational Behavior and Leadership. 3 hours. SP.
A study of the behavioral approaches to management, emphasizing individual and group behavioral concepts, motivation, communication, and conflict resolution. This course will emphasize the characteristics and importance of leadership from both a personal perspective and within the concept of organizations. Prerequisite: MGT241 Principles of Management,
MGT440. Supply Chain and Logistics. 3 hours. F.
A study of the planning, organization, and controlling of an organization's supply-chain and logistics. Includes activities that affect today's marketplace: transportation, inventory maintenance, order processing, purchasing, materials handling, warehousing, packaging, and customer service. Prerequisite: MGT 340 Manufacturing and Service Operations.
MGT448. Regulatory Management. 3 hours. SP.
An overview of the management of the Environmental Safety and Health (ESH) functions within manufacturing and service sectors. This will include an examination of key regulatory standards by OSHA and EPA. Students successfully completing this course will receive an OSHA 30-hour Department of Labor General Industry card. Prerequisite: MGT 341 Human Resource Management or MGT 348 Organizational Behavior and Management.
MGT540. Operations Management. 3 hours. F. SP.
This course will be taught online. An integration of traditional, total quality, just-in-time, and constraint management philosophies with current practices in services and manufacturing. This course takes a systems perspective on long- and short-term planning, scheduling, implementing, controlling, and measuring operations that produces goods or services, provides customer satisfaction, and supports the organization's competitive edge. There is an emphasis on supply-chain and continuous-improvement processes. Prerequisites: MGT 241 Principles of Management or approved equivalent.
MKT261. Principles of Marketing. 3 hours. F. SP.
An introductory study of the efforts of the firm to manage its product, price, distribution, and promotion, compete in a dynamic environment, and understand and influence its current and potential customers.
MKT362. Consumer Behavior. 3 hours. F.
A study of people's relationship to marketing and the market's relationship to the consumers; the behavioral aspects of marketing: attitudes, habits, incomes, and products. Prerequisite: MKT 261 Principles of Marketing with a grade of C or better or permission of the instructor.
MKT364. Personal Selling. 3 hours. F.
An in-depth study of the fundamentals of selling, sales theory, sales techniques, and sales role playing. The personal qualifications required for effective selling are reviewed. Prerequisite: MKT 362 Consumer Behavior or permission from the instructor.
MKT367. Digital Marketing. 3 hours. F.
A study of current digital marketing tools and technologies and their impact on an organization, including search engine optimization, website, search and display ads, email marketing, and social media. Participants will experience how to develop an integrated digital marketing strategy, from formulation to implementation. Through a combination of lecture, case studies, hands-on exercises, and course projects, students develop capabilities in designing, implementing, and evaluating digital marketing strategies. Prerequisite MKT 261 Principles of Marketing.
MKT462. Marketing Strategy. 3 hours. SP.
A study of the concept of marketing strategy and its relation to strategic planning. Case studies are used to develop strategic decision-making skills. Prerequisites: MKT 362 Consumer Behavior or permission from the instructor and senior standing.
MKT560. Marketing Management. 3 hours. SP. SU.
This course will be taught online. An examination of the role of marketing in an organization and how effective marketing creates value for customers. There is an emphasis on making strategic marketing decisions in the context of general management. Major topics include market segmentation and targeting, management of the Four Ps, marketing research, sustainable competitive advantage, strategic planning in competitive and dynamic markets, and social and ethical issues in marketing. Prerequisites: MKT 261 Principles of Marketing or approved equivalent.
SPT273. Introduction to Sport Administration. 3 hours. F.
An introductory study into the business of sports. Students will get an overview of the leadership, governance, history, and management of the sporting industry at the high school, collegiate, and professional level.
SPT371. Sport Marketing. 3 hours. F.
A study of the unique aspects and techniques of marketing a sports related business. This course will look at marketing professional sport organizations, marketing a sport related small business, and sports retailing.
SPT372. Sport Operations. 3 hours. SP.
A study of the management and administration of sporting events as well as sport facilities. This course will look at the process of creating, planning, and running sporting events from local recreation tournaments to large scale international events. This course will also look at the design, funding, and management of sport facilities.
SPT471. Financial Management for Sport Administr. 3 hours. F.
A study of the budgeting, requisition, and expense report processes of the sport industry. Students will engage in learning activities that give them experience with the financial aspects of all levels of the sport industry.
SPT472. Risk Management for Sport Administratio. 3 hours. SP.
A study of the risks involved in the sport industry and how future professionals can best be prepared to avoid, transfer, or plan for those risks. Specific attention is given to legl and financial risk management tactics.
SPT479. Sport Administration Internship. 3 hours. F. SP.
A professional field experience under the supervision of an experienced sport professional, carefully selected and approved by the University.
