COURSE DESCRIPTION
ACCOUNTING
ACC 111 ACCOUNTING PRINCIPLES I
Introduction to the
fundamental Principles of Accounting and its relationship to business. Includes the basic accounting procedures
from the business transaction through the journals and ledgers to the financial
statements. Emphasis is placed on principles and procedures in accounting for
receivables, payables, inventories, plant assets and payroll.
3 Semester Hours
ACC 112 ACCOUNTING PRINCIPLES II
Major emphasis is placed
on the procedures involved in accounting for capital structure of
corporations. Includes accounting
principles for partnerships, departmental operations, home and branch
activities and bond issues. Also
introduced is basic Accounting procedures, fundamentals of Financial Statement
Analysis and Tax Accounting.
Prerequisite: ACC
111 3 Semester Hours
ACC 211 INTERMEDIATE ACCOUNTING I
Theories and problems
involved in proper recording of transactions and preparation of financial
statements. Review of the accounting
cycle, discussion of financial statements, analysis of theory as applied to
transactions relating to current assets, current liabilities, long‑term
investment and presentation on the Balance Sheet.
Prerequisite: ACC
112 3 Semester Hours
ACC 212 INTERMEDIATE ACCOUNTING II
Detailed presentation of
theory applied to plant and equipment, intangible assets, long‑term debt,
capital stock and surplus; correction of errors of prior periods; analysis of
financial statements and statement of application of funds.
Prerequisite: ACC
211 3 Semester Hours
ACC 214 COST ACCOUNTING I
A Comprehensive study of
the Manufacturing Business using a job order Cost Accounting system. Prerequisite: ACC 112 3 Semester Hours
ACC 215 COST ACCOUNTING II
A Comprehensive study of
the Manufacturing Business using a process Cost Accounting system and a
standard Cost Accounting system. Also
studied is cost data for planning, control and decision making. Prerequisite: ACC 214 3 Semester Hours
ACC 311 MANAGERIAL ACCOUNTING
This course stresses the
use of accounting for Managerial planning and control. Emphasis is placed on the role of accounting in decision making. It covers retailing, wholesaling,
manufacturing and administrative operations.
Prerequisite: ACC
112 3 Semester Hours
ACC 312 ADVANCED ACCOUNTING I
Property Acquisition,
Revaluation and Retirement, Depreciation Principles and practices are studied
in greater depth. Intangible Assets,
Current and long‑term Debt, Pension Plans, Corporation formation and
Capital Stock transactions are covered.
Financial Statement analysis, Funds flow and related statements are
given thorough treatment. Frequent
reference is made to pronouncements by the Securities and Exchange Commission
and the American Institute of Certified Public Accountants (AICPA).
Prerequisite: ACC
212 3 Semester Hours
ACC 313 ADVANCED ACCOUNTING II
Accounting theory and
current practices are studied in depth with emphasis on the concepts and
standards prevailing in the accounting profession. Coverage is afforded such topics as Partnerships formation,
Dissolution and Liquidation, Installment and Consignment Sales, Home Office and
Branch Accounting Consolidations.
Prerequisite: ACC
312 3 Semester Hours
ACC 314 GOVERNMENTAL ACCOUNTING
Study of accounting for governmental entities including: budgets, general funds, capital project funds, debt service funds, trust and agency funds, fixed assets, capital expenditures, property tax accounting, and interfund relationships. Also includes accounting standards for voluntary health and welfare organizations, colleges, hospitals, and other types of not-for-profit organizations..
Prerequisite: ACC
212 3 Semester Hours
ACC 315 PRINCIPLES OF AUDITING
A practical presentation
of modern audit practices, emphasizing the principles and objectives of an
audit. Analysis of the audit basis, the
best standards, objective reporting, the adoption of improved accounting
standards, business controls, professional ethics, and legal liability.
Prerequisite: ACC 212 3
Semester Hours
ACC 321 INDIVIDUAL INCOME TAXES
The Internal Revenue Code, the
various income tax acts, and problems of the preparation of U.S. tax returns
are studied as they relate to the individual. Emphasis is placed on the
determination of income and statutory deductions in order to arrive at the net
taxable income.
Prerequisite: ACC
212 3 Semester Hours
ACC 322 CORPORATE INCOME TAXES
The U.S. Internal Revenue Code and
the various income tax acts are studied as they relate to partnerships,
estates, trusts, and corporations. Federal estate tax return problems are
considered. Methods of tax research are integrated into each of the areas
studied.
Prerequisite: ACC
321 3 Semester Hours
BIBLICAL & THEOLOGICAL
BIB 111 BIBLICAL
INTRODUCTION
A Study of the formation
of the Bible, and survey of the principles
And practice of independent Bible study including an emphasis on the
grammatical historical interpretation of the Bible. 3 Semester
hours
BIB 121 NEW TESTAMENT
LITERATURE
The literature of the New
Testament in its historical setting. Study of the New Testament background, the
life of Christ, the apostolic age, life situations of the New Testament books,
and the structure and message of each New Testament book. 3 Semester hours
BIB 211 HISTORY OF
CHRISTIANITY
Survey of church history
from the Apostolic Church through the Reformation and Counter Reformation
period of 1500 - 1648 . Emphasis on the impact of concepts, individuals, and
events on the development of church history. 3 Semester hours
BIB 221 THEOLOGY OF THE
CHRISTIAN LIFE
A study of some of the
basic doctrines of the Christian life and the out working of these doctrines in
the personal life and in various types of ministry. 3 Semester hours
BUSINESS ADMINISTRATION
BA 121
INTRODUCTION TO BUSINESS
A study of the
characteristics and functions of business in the free enterprise
environment. Including opportunities,
ownership, management, organization marketing, physical plant, personnel,
finance, ethics and law. Prerequisite: ACC 212 3 Semester Hours
BA 122
GENERAL BUSINESS LAW
Law is studied in
relationship to the proper conduct of business including consideration of the
nature and source of law, court, and courtroom procedure. Course includes a survey of basic laws
concerning contracts, agency, partnership and corporation.
Prerequisite: BA 121
3 Semester Hours
BA 123
PRINCIPLES OF MANAGEMENT
This course is an
analysis of modern methods, decision making process and motivational
procedures. Included are the basics of planning, organizing, directing,
coordinating and controlling.
Prerequisite: BA 121
3 Semester Hours
BA 211
SMALL BUSINESS MANAGEMENT
A study and analysis of
the problems of operating a small business.
Additionally, a discussion of the hows, whats and whys an individual
would consider in developing their own business. Other areas covered include; marketing, financial controls,
government regulations and strategic planning. Prerequisite:
BA 121 3 Semester Hours
BA 212
ADVANCED BUSINESS LAW
Building on the basic
understanding of the Uniformed Commercial Code in areas of sale of goods,
students will be introduced to commercial paper, Property, Trust and wills and
environmental and zoning laws.
Prerequisite: BA 122
3 Semester Hours
BA 221 INTRODUCTION TO INTERNATIONAL BUSINESS
An overview of international business with
emphasis on how international business transactions differ from domestic.
International business transactions, practices and environments influencing
these activities will be explained and illuminated through extensive case
studies.
Prerequisite: BA 123
3 Semester Hours
BA 223
HUMAN RESOURCE MANAGEMENT
Study of the personnel
function in business. Areas of activity
will include staffing, recruitment, training and development, wage and salary
administration, job analysis, evaluation, and labor relations.
Prerequisite: BA 123
3 Semester Hours
BA 322
PRODUCTIONS & OPERATIONS MANAGEMENT
Studies the basic
problems facing the industrial manager such as plant location, various layouts,
workflow problems, product research and plant safety.
Prerequisite: BA 123
3 Semester Hours
BA 332
ORGANIZATION BEHAVIOR
Behavior Sciences of
understanding and effectively managing organizations, with emphasis on
developing theoretical understanding and behavioural capability individual work
group or organizational levels. Models
of growth, structures, decisions, leadership, communication, conflict, change,
and other variables are discussed. A
review of management techniques processes, with emphasis on problem
solving. A case study approach is
utilized.
Prerequisite: BA 123
3 Semester Hours
BA 341
BUSINESS MANAGEMENT TECHNIQUES
This program allows for
the student to receive supervised work experience in the student's major area
in an approved position in a related business field. Prerequisite: BA
332 3 Semester Hours
BA 345 TRAINING AN DEVELOPMENT
A study of the importance of
employee development and training toward achievement of organizational goals
and effectiveness. Explores and defines the origin of the role of human
resources development as a function of human resources management. Studies
current training and development practices for organizational improvement and
effectiveness.
Prerequisite: BA 223
3 Semester Hours
BA 351 INTERNATIONAL BUSINESS MANAGEMENT
Includes economic, legal, political,
governmental, financial and cultural issues related to international business
environment and the multidisciplinary development of strategies to address it.
Focuses on opportunities for, threats to, and options facing the multinational
or multicultural business enterprises, emphasizing host government, work force,
and consumer needs, preferences, and demands and strategies for responding to
them.
Prerequisite: BA 332
3 Semester Hours
BA 347 COMPENSATION AND BENEFITS
An introduction to a
systematic framework for identifying and designing compensation systems that
add value to organizations. Topics include compensation system components,
strategic and behavioral compensation frameworks, technical processes for
compensation, and the implementation, management and evaluation of individual and
group pay systems.
Prerequisite: BA 223
3 Semester Hours
BA 411
STRATEGIC PLANNING & MANAGEMENT
Introduction to methods
for maximizing competitiveness in the industrial and macroscopic environment.
Focuses on the importance of, key issues reflected in, and effective methods
for, corporate goal formulation, internal and external analysis, business- and
corporate-level strategy, and supportive organizational structures, processes,
and systems. Includes case analyses. Assignments include analysis, evaluation,
and if needed, modification or design of strategy for existing company,
deliverable as a term project as well as consultant report to a client.
Prerequisite: BA 332
3 Semester Hours
COMMUNICATIONS
COM 111 INTRODUCTION TO MASS COMMUNICATIONS
This course places emphasis on the
history, contributions, and contemporary status of mass communications. Includes; newspapers, magazines, books,
radio, television, and sound recordings.
3 Semester
Hours
COM 112 THEORIES OF COMMUNICATION
A survey of dominant
theories in language and meaningful information and persuasion, as well as
contextual theories of interpersonal, group, and organizational
communication. The process of
theorizing as a useful logical tool for extending the findings of research.
Prerequisite: COM
111 3
Semester Hours
COM 121 COMMUNICATIONS INTERNSHIP
Students majoring in
communications are required to complete a 3‑semester internship in any
communication industry. This could
television, book/magazine publishing, recording, advertising.
Prerequisite: COM
112 3
Semester Hours
COM 211 INTRODUCTION TO PUBLIC RELATIONS
This introductory course
examines the function of Public Relations in our social and economic systems
and discusses the methods, techniques, and procedures used to implement public
relations.
3 Semester Hours
COM 221 DYNAMICS OF COMMUNICATION
Through lectures,
demonstrations, and laboratory experiences, students learn current theories of
communication and improve their skills in communicating personally and through
media. Group and individual analysis
of dynamics of communication processes.
Prerequisite: COM
112 3
Semester Hours
COM 222 COMMUNICATIONS
AND HUMAN BEHAVIOR
How does communication in
interpersonal situations affect behavior?
Analysis of how communi-structures human situations, how particular
communication patterns may engender difficulties, and how understanding of communication
can help resolve problems.
Prerequisite: COM
112 3
Semester Hours
COM 225 PUBLIC OPINION AND PROPAGANDA
This course explores the
nature of public opinion, propaganda, the role of the media in its formation,
and how the media is influenced by public opinion.
Prerequisite: COM
112 3
Semester Hours
COM 231 PERSUASIVE COMMUNICATIONS
In this course we will
study persuasive messages from the viewpoint of both sender and receiver. The
course is designed to help students understand the practical implications of
selected theories of persuasion and to be more proficient in constructing,
presenting, and evaluating persuasive messages.
Prerequisite: COM
221 3
Semester Hours
COM 233 POLITICAL COMMUNICATIONS
Political Communications
explores the issue of Internationality of Political Communications. The study
of political communication deals with the concepts of political organizations,
political parties, and public organizations. The text will explore these ideas
from a European and American perspective showing the similarities and
differences that the two share. The role of the media will be discussed and
explored from both a local level, and at the international stage, to highlight
the importance and role it plays in everyday events.
Prerequisite: COM
221 3
Semester Hours
COM 241 COMMUNICATIONS RESEARCH METHODS
Communication Research
Methods is designed to promote students' understanding of the quantitative and
qualitative methods useful for the investigation of communication processes and
effect. The course will cover concepts and techniques used in research design,
data analysis, reporting and critically evaluating research.
Prerequisite: COM
221 3
Semester Hours
COMPUTER SCIENCE
CS 111
WORD PROCESSING CONCEPTS
A complete overview of word
processing to include equipment, functions, organization and terminology. Lab
time provided in addition to class time for "hands on" experience to
develop technical skills.
3 Semester Hours
CS 112 WORD PROCESSING
MANAGEMENT
A course designed to
increase students knowledge of system selection and implementation, personnel
selection, training, equipment features, design, office ergonomics, and system
management.
Prerequisite: CS 111
3 Semester Hours
CS 113
DATA BASE ENTRY
This course allows
students to understand the concepts of a computer management filing
system. Includes: file organization, information update, and
basic record keeping.
3 Semester Hours
CS 114
EXCEL ‑ BEGINNING
This lab course
introduces the fundamentals of EXCEL.
The student is taught the concepts of building applying spreadsheets for
business uses. Because this is a
beginners course, no previous Computer course is needed.
3 Semester Hours
CS 115
EXCEL ‑ ADVANCED
A continuation of CS 114,
EXCEL ‑ Advanced, offers additional topics such as, what‑if
projections, replication, and graphing.
Certain graphic programs attached to LOTUS will be explored. Prerequisite: CS 114
3 Semester Hours
CS 121
INTRODUCTION TO DATA PROCESSING
A course which
familiarizes students with basic concepts and terminology utilized in the
applications of computers to business. 3 Semester Hours
CS 131
COMPUTER CONCEPTS
A study of advanced data
communication theory, secondary storage facilities and job control language
provides the student with experience that is suited to many applications.
Prerequisite: CS 121
3 Semester Hours
CS 141 COMPUTER APPLICATIONS
An introduction to professional
business application software in the areas of spreadsheets and databases.
Prerequisite: CS 121
3 Semester Hours
CS 151 PROGRAMMING FUNDAMENTALS
This course provides an
introduction to programming concepts, such as flow charting, writing, compiling
and debugging. The students learn the software development process from problem
definition to final product; understand and use the basic components of a
programming language; package code into functions to enable reuse; identify and
correct different types of programming errors; evaluate the performance of
programs; and produce clear, easy-to-maintain code. No previous programming
experience is required. Both procedural and object-oriented languages are
discussed.
Prerequisite: CS 121
3 Semester Hours
CS 153 VISUAL BASIC PROGRAMMING
In this course, the
student will learn VB control structures, such as branching and looping;
functions and procedures; arrays; string, date, and time manipulation;
graphics; and basic Graphical User Interface (GUI) concepts, and mouse and
keyboard controls. Students learn programming concepts using a
project-centered approach.
Prerequisite: CS 121
3 Semester Hours
CS 155 C PROGRAMMING
In this course, the
students learn basic C programming concepts, including: control structures;
functions; arrays; pointers and strings; and manipulation of bits, characters,
and strings. The students learn how to: write, compile and execute standard C
programs; make full use of C's powerful structured programming features; access
operating system services; and develop programs using standard C library
functions.
Prerequisite: CS 151
3 Semester Hours
CS 157 PROGRAMMING C++
In this course, the
student will be exposed to object oriented programming using Microsoft Visual
C++. Students learn how to: utilize the object-oriented capability of C++;
build C++ classes using polymorphism and inheritance; safely manage memory
within C++ classes; define C++ functions using default arguments and cast
operators. This course will include both theory and hands-on practical
exercises.
Prerequisite: CS 155
3 Semester Hours
CS 159 ADVANCED VISUAL BASIC PROGRAMMING
In this course, the
student learns error handling and debugging; file and record processing;
ActiveX; linking to a database; networking; multimedia, including images,
animation, and audio; data structures; and creating and printing reports. Rapid
Application Prototyping methods are emphasized throughout the course.
Prerequisite: CS 153
3 Semester Hours
CS 216
COMPUTER DESK PUBLISHING
This course is designed
to introduce the concept of Desk‑Top‑Publishing. Students
will be introduced to several desk top publishing programs. In addition
to this, other programs such as EXCEL
and Word Processing will be used as publishing programs Experience will be
gained in the production of newsletters, flyers, catalogs, and other
publications.
Prerequisite: CS 115
3 Semester Hours
CS 222 COMPUTER PROGRAMMING - BASIC I
This first course in
BASIC provides the student with instruction in the fundamentals of the
language. Topics covered include simple input/output operations, loop
construction, logical comparisons, array, menus, subroutines and elementary
string processing.
Prerequisite: CS 121