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Business
reporting methods are reliable, and the company is complying with laws and regulations pertaining to
it. Prerequisite: AC321.
AC426 Auditing 3 credits
This course is designed to provide the student with a basic understanding of audit theory and practice.
Emphasis is placed on applying audit theories and procedures in the examination of an organization’s
financial statements by a certified public accountant. Prerequisites: AC322 and AC325.
AC427 Governmental and Not-For-Profit Accounting 3 credits
The course covers accounting and financial reporting issues of governmental agencies at the local and
state levels, federal government agencies, and the federal government as a whole. Non-governmental,
not-for-profit organizations which must demonstrate accountability for financial and operational
performance to providers of their resources are also examined. Prerequisite: AC321.
AC428 Advanced Accounting 3 credits
The course includes a study of business combinations, a survey of international accounting, and
partnership accounting. Prerequisite: AC322.
AC460-469 Special Topics in Accounting
1-3 credits
The topics for these courses vary according to the needs and interests of accounting majors. Topics may
include corporate taxation, accounting theory, computer applications, and forensic accounting.
AC496/497 Internship: Accounting
1-17 credits
An opportunity for qualified juniors or seniors to participate in a field experience under the guidance
and supervision of competent professionals.
BU215 Business Statistics 3 credits
Statistical techniques which are commonly used in all areas of business are studied. Topics include
descriptive statistics, probability and probability distributions, hypothesis testing, regression, and
non-parametric statistics. Emphasis is placed on the appropriate use of each procedure and on
communicating the results of statistical techniques to others. Prerequisite: mathematics competency.
Credit is not granted for this course and any of the following: B392, ST132 or ST232.
BU285 International Business Environment 3 credits
An introduction to the international business environment, including cultures, ethics, economics,
geography, and legal systems, associated with our global society. The course serves as a foundation
for international business majors and as a survey course for other business majors. Prerequisite:
mathematics competency.
BU312 Business Law I 3 credits
This survey course is designed to introduce students to the study of law through a review of its historical
origins, the various sources of the law and the practical context in which laws are applied. Particular
attention is given to areas of law which are relevant to today’s business environment; for example, torts,
contracts, agency and sales. Prerequisite: MG219.
BU341 Corporate Finance 3 credits
The goal of corporate financial management is to maximize the wealth of the stockholders. Decisions
regarding risk and return, the management of current assets and current liabilities, and capital
budgeting are examined in view of this goal. Students are also introduced to the stock market and other
financial institutions and systems. Prerequisites: AC222 and either EC261 or EC262.
BU345 Entrepreneurial Finance for Small Business 3 credits
This course examines the financial aspects of opening and operating a small business. Special attention
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