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BUSINESS
MINOR PROGRAMS
The Walker School of Business offers four minor programs for interested students: Accounting, Business Administration, Economics, and Marketing. The minor program in Business Administration is intended for non-Business majors only. No minor course may be taken on a pass-fail basis, and students must earn a minimum GPA of 2.75 in the required business courses to meet minor program requirements. Students who fail to earn a grade of “C” or better in a required business course must repeat the course.
MINOR REQUIREMENTS
Accounting Acct 101 Principles of Accounting I/ Financial Acct 102 Principles of Accounting II/ Managerial Acct 201 Intermediate Accounting I Acct 202 Intermediate Accounting II Acct 330 Tax Accounting Acct 340 Cost Accounting Acct 401 Advanced Accounting Badm 310 Business Law I ARTS ADMINISTRATION This minor is comprised of arts administration, business and communication courses that support the not-forprofit sector of business in the arts. Contact the Dance Department chairperson for further information. Acct 101 Comm 230 Danc 200 Mgmt 120 Mis 110 Mktg 162 Mktg 347 Danc 475.02
Principles of Accounting I/Financial Principles of Public Relations Introduction to Arts Administration Principles of Management Advanced Computer Applications Principles of Integrated Marketing Advertising and Branding Strategies Arts Administration Internship/Co-op
Business Administration (for non-Business majors only) Acct 101 Principles of Accounting I/ Financial Acct 102 Principles of Accounting II/ Managerial Badm 310 Business Law I Econ 105 Macroeconomics Econ 106 Microeconomics Fin 350 Financial Management Mgmt 120 Principles of Management Mktg 162 Principles of Integrated Marketing ECONOMICS Econ 105 Macroeconomics Econ 106 Microeconomics Econ 305 Intermediate Macroeconomics Econ 306 Intermediate Microeconomics (Choose 3 from the following 7) Econ 200 International Economics Econ 250 The Economics of Poverty Econ 260 Environmental Economics & Policy Econ 320 Economic Development of Latin America Fin 245 Financial Institutions and Markets
Fin 360 Poli 380
International Finance Politics of the Global Economy
Economics minors should complete Math 109, Statistics, and Math 170, Calculus, as part of their Common and Distribution core requirements if they are considering graduate school. Marketing Acct 101 Principles of Accounting I/ Financial Mktg 162 Principles of Integrated Marketing Mktg 301 Consumer Behavior Mktg 317 Sales Management Mktg 327 Retail Management Mktg 347 Advertising & Branding Strategies Mktg 357 Marketing Research Mktg 406 Marketing Management OR Mktg 200 International Marketing Management
CONTRACT MAJORS
Students may elect to develop a business contract major or minor program that is not currently listed in the College catalog. An individualized contract major or minor allows a student to choose offerings from several disciplines which meet specific business career options or goals. Students selecting this option must seek advice from a business faculty member as well as input from a faculty member of the second discipline. Students must meet all regulations established in the Academic Affairs section of the current College catalog. Departmental approval must be obtained from the Dean of the Walker School of Business and final approval and decision rests with the VicePresident for Academic Affairs.
ASSOCIATE DEGREE PROGRAMS
An associate degree in Business Administration is administered through the Office of Adult & Graduate Programs. Students enrolled in the four year program are not eligible for the Associate Degree. A minimum of 60 credits is required for the completion of the associate degree. Students must earn an overall 2.0 GPA as well as a 2.75 GPA in the required business courses in order to meet graduation requirements. No business courses may be taken on a pass-fail basis. Additionally, students who fail to earn a grade of “C” or better in a required business course must repeat the course. Students who wish to transfer to a four-year baccalaureate program in the Walker School of Business must meet all Walker School of Business requirements.
ASSOCIATE DEGREE REQUIREMENTS
Contact the Office of Adult and Graduate Programs for further information.
BUSINESS
COURSE DESCRIPTIONS 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. The course incorporates computer content. 3 credits. Acct 102. 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. The course incorporates computer content. 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. 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 330. 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. Acct 335. CORPORATE TAX A study of the Internal Revenue Code as it relates to corporations, subchapter S corporations, partnerships and other business entities. Major topics include a review of the tax implications of capital contributions and withdrawals, tax research, and various special tax situations. Prerequisite: Acct 330. 3 credits.
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