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2006-2007 Undergraduate Catalog - Kettering University

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Copyright & Disclaimer Information: Copyright © 1994, 1995, 1996, 1997, 1998, 1999, 2000, 2001, 2002, 2003, 2004, 2005, <strong>2006</strong>, <strong>2007</strong>. CollegeSource®, Inc. and Career Guidance Foundation. CollegeSource® digital catalogs are derivative works owned and copyrighted by CollegeSource®, Inc. and Career Guidance Foundation. <strong>Catalog</strong> content is owned and copyrighted by the appropriate school. While CollegeSource®, Inc. and Career Guidance Foundation provides information as a service to the public, copyright is retained on all digital catalogs.<br />

Copyright & Disclaimer Information: Copyright © 1994, 1995, 1996, 1997, 1998, 1999, 2000, 2001, 2002, 2003, 2004, 2005, <strong>2006</strong>, <strong>2007</strong>. CollegeSource®, Inc. and Career Guidance Foundation. CollegeSource® digital catalogs are derivative works owned and copyrighted by CollegeSource®, Inc. and Career Guidance Foundation. <strong>Catalog</strong> content is owned and copyrighted by the appropriate school. While CollegeSource®, Inc. and Career Guidance Foundation provides information as a service to the public, copyright is retained on all digital catalogs.<br />

134 / <strong>Kettering</strong> <strong>University</strong><br />

ACCT-210 Financial Accounting 4 0 0 4<br />

This first accounting course presents the principles, practices and procedures<br />

used by accountants in processing business data. Units of study include the<br />

elements of the accounting cycle plus accounting for cash, accounts receivable,<br />

plant and equipment, liabilities and corporate ownership. Terms Offered:<br />

Summer, Fall<br />

ACCT-212 Managerial Accounting 4 0 0 4<br />

Prerequisite: ACCT-210<br />

This course focuses on the use of financial information in the making of<br />

managerial decisions. Subject areas included here are the development of<br />

manufacturing costs and their control, budgeting, performance analysis, costprofit-volume<br />

analysis, relevant costs, time value of money techniques, and<br />

capital budgeting. Terms Offered: Winter, Spring<br />

ACCT-313 Cost Accounting 4 0 0 4<br />

Prerequisite: ACCT-212<br />

This course is designed for students who expect to be using cost information.<br />

Units of study include the nature and behavior of production costs, cost cycle,<br />

overhead and overhead rates, absorption costing, cost standards, variance<br />

analysis and reporting for cost control. Emphasis is placed on the nature of<br />

cost concepts and reports as they relate to management objectives. Terms<br />

Offered: Winter, Spring - Odd Years<br />

ACCT-315 Accounting Concepts 4 0 0 4<br />

Prerequisite: Junior Standing<br />

This course provides students with understanding of how accounting data is<br />

developed and used by managers in evaluating the firm's financial<br />

performance, in planning and controlling operations, and in making decisions.<br />

The course is divided into three sections. First, the Financial Accounting<br />

section, discusses how basic financial events are recorded and presented in<br />

the accounting statements. Next, the Cost Accounting section, discusses the<br />

nature and recording of manufacturing costs, development of overhead rates,<br />

job and process costing, budgeting, and control of manufacturing cost. Finally,<br />

the Managerial Accounting section discusses profit volume analysis, relevant<br />

cost analysis, time value of money concepts, and capital budgeting. Terms<br />

Offered: all<br />

ACCT-411 Auditing & Advanced Accounting<br />

This two-part course first exposes the student to concepts and standards related<br />

to the audit methodology and to the judgments and decision processes inherent<br />

in audit practice. The second part of the course, taxes, is designed for students<br />

to recognize the important tax consequences attached to many common<br />

business transactions, which result in substantially different tax liabilities<br />

from nearly identical economic events. Terms Offered: Summer, Fall - Odd<br />

Years<br />

ACCT-413 Advanced Cost Accounting 4 0 0 4<br />

Prerequisite: ACCT-210, ACCT-212<br />

This course is designed for students who expect to be using cost information.<br />

Units of study include the nature and behavior of production costs, cost cycle,<br />

overhead and overhead rates, absorption costing, cost standards, variance<br />

analysis and reporting for cost control. Emphasis is placed on the nature of<br />

cost concepts and reports as they relate to management objectives. Terms<br />

Offered: Winter, Spring - Even Years<br />

ART-305 Art: Styles and Aesthetics 4 0 0 4<br />

Prerequisites: COMM-101, HUMN-201, SSCI-201<br />

A presentation of art emphasizing significant periods of stylistic and aesthetic<br />

developments in human creative experience. Particular topics, periods and<br />

styles may vary from term to term. Terms Offered: All<br />

BIOL-141 General Biology 3 1 0 3<br />

Prerequisite: None<br />

Corequisite: BIOL-142<br />

This course serves as a general biology course. It will cover topics including<br />

basic biochemistry, cells, cell division, classification of organisms,<br />

populations, communities, and biomes. The life cycles and biology of singlecell<br />

and multicellular organisms will also be covered. Terms Offered: Summer,<br />

Fall<br />

BIOL-142 General Biology Lab 0 0 2 1<br />

Prerequisite: None<br />

Corequisite: BIOL-141<br />

This course serves as a general biology laboratory. It will provide hands-on<br />

experience with areas of basic biology including basic biochemistry, cells,<br />

cell division, classification of organisms, populations, communities, biomes,<br />

and single-cell and multicellular organisms. Terms Offered: Summer, Fall<br />

BIOL-241 Human Biology 3 1 0 3<br />

Prerequisites: CHEM-135/136 or CHEM-137/138<br />

Corequisite: BIOL-242<br />

This course serves as the second general biology course and focuses on<br />

humans. It will cover topics including basic biochemistry, cells, cell division,<br />

the organization and regulation of biological systems, human genetics and<br />

chromosomal inheritance, biotechnology, and various human organ systems.<br />

Terms Offered: Winter, Spring<br />

BIOL-242 Human Biology Lab 0 0 2 1<br />

Prerequisites: CHEM-135/136 or CHEM-137/138<br />

Corequisite: BIOL-241<br />

This course serves as the second general biology laboratory. It will cover<br />

topics including basic biochemistry, cells, cell division, the organization and<br />

regulation of biological systems, human genetics and chromosomal<br />

inheritance, biotechnology, and various human organ systems. Terms Offered:<br />

Winter, Spring<br />

BIOL-341 Anatomy & Physiology 4 0 0 4<br />

Prerequisite: BIOL 241/242 or MECH-350, or Permission of Instructor<br />

This course serves as an introduction to Human Anatomy and Physiology, It<br />

will cover topics including the organization and regulation of biological<br />

tissues, organs and organ systems as well as human development. Terms<br />

Offered: Summer, Fall<br />

BUSN-104 Introduction to Business 4 0 0 4<br />

Prerequisite: None<br />

This course is designed for students who desire an introduction to the business<br />

world. Units of study include the dynamic nature of business, economics,<br />

ethics and social responsibility, the legal and regulatory environment of<br />

business, managing information technology, managing the business enterprise,<br />

human resource management, marketing, accounting and financial statements,<br />

finance and international business. Terms Offered: Summer, Fall<br />

BUSN-451 International Business 4 0 0 4<br />

Prerequisite: Senior Standing<br />

This course provides an overview of the expanding role of international<br />

business in the world marketplace. Emphasis is placed on exploring the<br />

complex differences between domestic and international management. These<br />

differences and issues are examined within the context of the global business<br />

environment, the national business environment, managing an international<br />

business, and managing the operations of an international firm. Terms Offered:<br />

Summer, Fall<br />

BUSN-453 Business Law 4 0 0 4<br />

Prerequisite: Junior Standing<br />

This course identifies the basic areas of law that relate the nature, objectives,<br />

and functions of conducting business transactions. It covers the development<br />

and impact of the legal system on business activities. It emphasizes the court<br />

system, contracts, commercial paper, and government regulation of business<br />

activities. Terms Offered: Summer, Fall<br />

BUSN-454 Business Research 4 0 0 4<br />

Prerequisite: MATH-227<br />

This course provides an overview of the research process. Emphasis is placed<br />

on the complex issues of their relationship within and between each of the<br />

major steps of the research process so that the information gained from the<br />

research enables managers to make better decisions. Areas of concern are:<br />

identifying and formulating the problem, determining the research design,<br />

determining the data collection method, editing and analyzing the data, and<br />

writing the research report. Terms Offered:Winter, Spring

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