BUSINESS ADMINISTRATION
101
the accomplishment of the organization’s goals and with feedback concerning extraordinary accomplishments. Prerequisites: BCOR 215 3 credits ACCT 375: Organizational Internship Select students will be able to spend a period of time (50 hours per credit hour) working as an Intern with a local organization. During this period the student will maintain a journal, will meet regularly with a faculty member, and with a supervisor to provide continuing evaluation of quality and progress of the students work. At the conclusion of the experience the student will submit a paper to the supervisor and faculty member and make an oral presentation. Prerequisite: Junior standing 3 credits ACCT 415: Advanced Financial Accounting The course covers advanced accounting topics about partnerships accounting, parent and subsidiary accounting, consolidation and mergers, foreign transactions and translations, and government and non-profit accounting. Prerequisite: ACCT 315 3 credits ACCT 420: Income Taxes This course is a study of the Federal Income taxation of individuals, partnerships, and some consideration of estates and trusts. This course includes an introduction to income tax research and places an emphasis on effective tax planning. Prerequisite: BCOR 215 3 credits ACCT 440: Financial Auditing This course introduces the theory and practice of auditing, duties and responsibilities of the auditor, and standards, procedures, internal control and management services performed by public accountants. The course is designed to be taken in spring of senior year. Prerequisites: ACCT 313 or ACCT 315 3 credits ACCT 490: Special Topics A specially designed course which consists of topical issues in accounting. This is not a regularly scheduled course. Prerequisite: BCOR 215
1-3 credits
BUSINESS ADMINISTRATION (BSBA – Business Administration Concentration) The Business Administration concentration offers a strong foundation in business complemented by advanced coursework selected to meet students’ personal, professional and career interests. The knowledge, skills, and abilities acquired through the Business Administration concentration will allow students to pursue employment with large or small companies, non- profit organizations or government agencies. The flexibility of the concentration allows the opportunity to select a variety of advanced courses across two different fields. Students will have flexibility to study more than one field, but, by taking 12 credits in each of the two subject areas, will gain a sufficient depth of knowledge in both areas. Specifically, to satisfy the requirements, students will take 12 credits from any two distinct concentration areas for a total of 24 credits. Any of the current DSB Concentration areas are available to choose from: Accounting (ACCT), Economics (ECON), Entrepreneurship (ENTR), Finance (FINC), Healthcare Management (HCMG), International Management (IMGT), Management (MGMT), Marketing (MKTG), Risk Management and Insurance (RISK), Sport Business (SMGT), and Supply Chain Management (SCMG). Students cannot double count requirements within the two areas of concentration. The 12 credits from each of the two concentrations must be distinct.