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ACCT 101. Principles of Accounting I/Financial This course introduces the basics of financial accounting for business enterprises with a focus on accounting for corporations. Topics include the theory of the financial accounting principles that guide the preparation of financial accounting information and the role of accounting in capital markets as well as the ethical standards imposed on accountants. The course provides a thorough review of the accounting cycle and the operating areas of the balance sheet with special focus on how accounting transactions affect the financial statements and analysis of financial statement information. 3 credits.
ART 100. Drawing I Studio Experience designed to develop perception, skill and creativity. Includes demonstrations, practice, and projects in various techniques from gesture to final form renderings. 3 credits. ART 110. Art Appreciation A survey of the visual arts including painting, sculpture, and architecture. Includes the study of artists, design, significant art works, and art criticism. For Non-art Majors only. 3 credits. ART 128. Basic Computer Design This entry-level course introduces the student to the basics of Graphic Design. Through various exercises, students will experience three of the basic publishing tools used by designers - Adobe InDesign, Illustrator, and Photoshop. 3 credits.
ACCT102.Principles of Accounting II/Managerial Accounting This course presents accounting information used for internal business management. The focus of the course is using accounting information to better aid in the planning, controlling, and evaluation of company performance. Topics include budgeting, job costing, product pricing, break-even analysis, standard costing, and decision models. Prerequisite: ACCT 101 and MIS 101. 3 credits.
ART 220. Introduction to Graphic Design This entry-level course introduces students to basic design theories and skills. Students create a variety of exercises and a sample file of professional works to better understand design. Theoretical exercises, typography projects and readings introduce students to lifelong design issues and tasks. Adobe InDesign, Illustrator, and Photoshop are utilized in this course. Prerequisites: Art 100, ART 125. 3 credits.
ACCT 140.Computer Applications in Accounting This course is designed to familiarize the student with the operation of an accounting system utilizing the microcomputer. Through the use of the computer, the student learns to use an accounting program that journals, posts and prepares financial statements. Emphasis is placed on the analysis and interpretation of the financial statement.Prerequisite: ACCT 101. 3 credits.
ART 221. Digital Imagery Photoshop image creation and manipulation is explored. Emphasis, in this term, is proper file creation, learning and utilizing specialized tools, applying proper design theories to computer generated art, and tutorials for special effects. Projects focus on various kinds of photo collage and retouching as it relates to a variety of clients. Prerequisite: ART 220. 3 credits.
ACCT 201.Intermediate Accounting I A detailed examination of the development of specific accounting theories relating to the principles of valuation of the major balance sheet accounts. Prerequisite: ACCT 101. 3 credits.
BADM 250. Entrepreneurship This course is designed for those students interested in learning how to start their own business, buy an existing business or function as an entrepreneur in a large company. Topics include developing and evaluating business concepts, preparing a business plan, trademarks and patents and securing financing. 3 credits.
ACCT 202. Intermediate Accounting II A continuation of Intermediate Accounting I which deals with accounting theories relating to the valuation of the major balance sheet accounts. Prerequisite: ACCT 201. 3 credits. ACCT 203. Intermediate Accounting III A continuation of the Intermediate Accounting cycle which deals with several advanced topics including the accounting for leases, pensions, and income taxes. Prerequisite: ACCT 202. 3 credits. ACCT 230. Tax Accounting A study of the Internal Revenue Code with primary emphasis on the provisions affecting individual taxpayers. Major topics include identification of items of gross income, business deductions, qualifications for dependents, itemized deductions, filing status, and computation of taxable income. Prerequisite: ACCT 101 3 credits.
BADM 275.Principles of Operations Management This course is an introduction to the field of operations management. The student will be exposed to fundamental principles including demand forecasting, system design, supply chain management, project management, and quality. This course will demonstrate the importance of these topics in both manufacturing and service concerns alike. Prerequisite: MATH 109. 3 credits. BIO 120. Human Biology A basic biological study of man, examining human evolution, organ systems, genetics, behavior, and human interaction with the environment. Does not fulfill Biology major requirements. Corequisite: BIO 121. 3 credits.
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