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Business
MK217 Principles of Marketing
B. Nine additional credits approved by the business department chair.
Sport Business Minor (18 credits)
A. All of the following:
AC222 Accounting Concepts
MG219 Principles of Management
MG332 Sport Management
MG334 Sport Facilities and Event Management
MK217 Principles of Marketing
MK333 Sport Marketing
The entrepreneurship, general business or sport business minors are not allowed with any business
major.
Department Courses
AC222 Accounting Concepts 3 credits
This course provides an introduction to accounting with an emphasis on the interpretation and use
of accounting information for effective business decision-making. The course employs an “information
user/managerial approach” rather than an “information preparer approach.” Students are introduced
to the accounting system, financial statement analysis, and quantitative managerial accounting
techniques. Prerequisite: mathematics competency.
AC223 Financial Accounting Principles 3 credits
This course is a study of financial accounting practices including information gathering, processing,
recording, and reporting. Topics include the accounting cycle, current assets and liabilities, noncurrent
assets and liabilities, equity, revenues, and expenses. Prerequisite: AC222.
AC320 Federal Tax 3 credits
Recommended for all business majors, this course considers income tax concepts and income tax law as
it applies to individuals and corporations. Prerequisites: AC222 and M145.
AC321 Intermediate Accounting I 3 credits
A comprehensive study of selected financial accounting topics, the course considers financial
statements, short-term receivables and payables, inventories, plant assets, intangible assets,
depreciation, current liabilities, contingencies and long-term liabilities. Similarities and differences
between U.S. generally accepted accounting principles and international financial reporting standards
are considered throughout the course. Prerequisites: AC223 and M145.
AC322 Intermediate Accounting II 3 credits
A continuation of AC321, this course involves a study of financial accounting in the areas of
stockholders’ equity, revenues, taxes, pensions, leases, statement of cash flows, financial statement
analysis and full disclosure. Prerequisite: AC321.
AC324 Cost Accounting 3 credits
The systems of cost accounting are studied as they apply to both manufacturing and service
organizations. Topics include job order and process cost systems, budgeting, and other selected
accounting topics which are used in management decision-making. Prerequisites: AC222 and M145.
AC325 Accounting Information Systems 3 credits
Systems consist of methods and procedures established by management for accomplishing and
documenting business tasks. This course covers the systems created and monitored by management
in order to provide reasonable assurance that company operations are effective and efficient, financial
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