Online Bachelor of Business Administration - Accounting

Business Communication

Business Communication covers principles that establish written and oral communication standards in preparation for the workplace. Students will learn to analyze different writing situations, to plan and design communications, and to write in appropriate styles. Effective oral communication utilizing appropriate technologies, strategies, and skills will be discussed and developed.

English Composition

This course emphasizes critical reading, writing, and textual analysis with particular focus on argument and research-based writing.

Applied Calculus I

The first part of a two-semester sequence (MATH1044 and 1045) of courses on calculus appropriate for students in business and life sciences. Topics covered include functions, graphs, limits, continuity, properties of exponential and logarithmic functions, differentiation, higher order derivatives, curve sketching, model, solve and interpret solutions of applied optimization problems and marginal analysis.

Applied Calculus II

The second part of a two semester sequence (MATH1044 and 1045) on calculus appropriate for students in business and life sciences. Topics covered include antidifferentiation, the fundamental theorem of calculus, functions of two variables, partial derivatives, maxima and minima,Lagrange multipliers and applications to probability and other areas.

Business Pathways I

Business Pathways I is designed for first year students in the College of Business as part of the Lindner First-Year Experience (FYE) program to assist with college success.  Grounded in the PACE curriculum, this course places emphasis on Professionalism and Academics, supporting students as they transition to college life.  The course provides opportunities to explore and engage in campus resources, academic and professional skill development, academic planning, Lindner College of Business degree offerings, and the themes that our faculty, staff, and employers believe are important to the development of business problem solvers.

Business Pathways II

Business Pathways II builds on the foundation established in Business Pathways I, by continuing to foster the skills and mindsets essential for collegiate and professional success.  Expanding within the PACE Curriculum, this course places the focus on Character and Engagement.  The course works to assist in each student’s personal development by engaging in topics such as problem solving, creative thinking, experiential learning, leadership, and creating effective working environments.  The course advances long-term academic planning, helping students refine their goals and strategies while connecting personal growth with broader societal impact. Business Pathways II challenges students to think critically, act with integrity, and engage meaningfully with others—laying the groundwork for success in both business and life.

Introduction to Microeconomics

The course assists students to learn and comprehend (1) economics as a social science that draws conclusions based on hypotheses, theories, and data in order to understand human behavior, (2) basic microeconomics terms and concepts, including scarcity and choice, equilibrium, efficiency and equity, positive and normative economics, comparative advantage, and specialization, (3) the fundamental economic question of allocating scarce resources, (4) opportunity cost and the production possibility frontier, (5) supply and demand, the function of prices in markets, how markets work and sometimes don't work, including market failure and externalities, (6) the effects of government intervention in markets, (7) how consumers make choices, (8) production theory, (9) the costs of production, (10) firm behavior in competitive markets, (11) firm behavior in imperfect markets, (12) elasticity and its application, (13) markets for resources, the determination of wage rates, interest, and rent, (14) the determination of income distribution, including poverty and discrimination, (15) the determinants of international trade flows, (16) to apply economic

Introduction to Macroeconomics

The course assists students to learn and comprehend (1) economics as a social science that draws conclusions based on hypotheses, theories, and data in order to understand human behavior, (2) basic macroeconomic terminology and concepts, including the distinction between real and nominal magnitudes, (3) the national income accounts, (4) the nature of the business cycle, (5) the determinates of important macroeconomic variables,including the level of income, the level of employment, the unemployment rate, the natural rate of unemployment, the price level, the inflation rate, productivity and the rate of interest, (6) the supply and demand for money, (7)the Federal Reserve System, (8) aggregate demand and aggregate supply, (9) the effects of fiscal and monetary policies, (10) the basics of theories of macroeconomic instability, (11) unemployment and inflation tradeoffs, (12) the effects of the federal government's budget deficit, (13) long run growth and policies to affect growth, (14) comparative advantage, (15) the determinants of foreign trade flows and exchange rates, and their effects on the domestic economy, (16) to apply economic reasoning to better understand and critically evaluate real world circumstances and events.

Essentials of Innovation and Entrepreneurship

This course, structured around Business Essentials, Business Pathways, and Entrepreneurship, lays the foundation for our college's learning objectives through the PACE platform. It combines Essentials of Business with Business Pathways to offer a holistic first-year experience, fostering academic exploration, strategic planning, and personal development. Additionally, its connection to the Entrepreneurship concentration equips students with essential skills and an innovative mindset for corporate and entrepreneurial ventures. This integrated approach ensures a comprehensive introduction to the business world.

Essentials of Business

FYE course that provides an introduction to the university, opportunity to explore business programs and career opportunities, and overview ofbusiness structure and issues.

Financial Accounting

This course develops foundational knowledge and skills needed to understand, develop and analyze financial reports. Topics include income statements, cash flows, balance sheets and financial performance.

Managerial Accounting

This course develops foundational knowledge and skills needed to apply accounting data in planning and controlling business operations. Topics include costs, cost drivers and allocation, contribution margin and managerial budgeting.

Business Analytics I

This course develops fundamental knowledge and skills for applying statistics to business decision making. Topics include descriptive statistics, probability distributions, sampling, confidence intervals and hypothesis testing and the use of computer software for statistical applications.

Business Analytics II

This course is a continuation of BANA 2081. It further develops fundamental knowledge and skills for applying statistical and management science models to business decision making. Topics include simple and multiple linear regression, contingency tables, chi-square tests, ANOVA, decision analysis, simulation and risk models and optimization models, including the use of software for business applications.

Legal Environment of Business

This course examines the legal environment in which business operates, and develops an understanding of the legal consequences attached to business decision making. Topics include the study of torts, contracts, property, ethics and the legal system of the United States.

Intermediate Composition

This course emphasizes critical reading and writing, advanced research and argument skills, and rhetorical understanding of language as it is used in different discourse communities.

Introduction to Marketing

Marketing activities, analysis, strategies, and decision making in the context of other business functions. Topics include: integration of product,price, promotion, and distribution activities; research and analysis of markets, environments, competition, and customers; market segmentation and selection of target markets; and emphasis on behavior and perspectives of consumers and organizational customers. Planning and decision making for products and services in profit and nonprofit, domestic and global settings.

Digital Technologies for Business

Information Systems (IS)-and the enabling digital technologies-constitute integral and critical resources for all aspects of a business, from operational efficiency and managerial decision making, to the implementation of transformative business strategies. Businesses spend over $1 trillion annually on technology and related information systems. This course is designed to help students develop a working knowledge of digital technologies, to understand business opportunities created by digital technologies, and to gain awareness of how organizations leverage digital technologies to improve organizational processes and enhance related business strategies.The course also has a hands-on component-students will develop specific competencies in using spreadsheet, database, and web development tools to make informed business and financial decisions.

Design Thinking and Ethics in Business

The purpose of this course is to introduce students to elements of advertising and promotion.The course is designed from the perspective of managers who will need to make decisions about marketing communications programs.

Topics covered include: setting objectives, positioning, target audience selection, creative strategy, media strategy, advertising research and evaluation. The marketing communications program is seen as one part of the overall marketing mix. The material covered in the course is relevant for all types of organizations (large, small, public, or private).

Global Environment of Business

This is a foundation course in international business. The objective is to present a selected mix of information which exposes students to cultural, social, political, economic, legal, and financial environments in which American business executives manage their operations in today's complex business environment. Students will gain a greater awareness of the many challenging issues facing corporations in the global economy.

Management

In this course, students will learn and apply the basic principles of organizational behavior and theory. We will examine a number of theories and concepts relevant to the problems and issues confronting managers today. Class sessions will consist of lecture, discussion, exercises, self-assessments, and other activities designed tohelp students learn relevant organizational behavior theories as well as develop vital managerial skills. The course is divided into three modules that examine the varied and interwoven levels of management: individuals, groups and teams, and organizations.

Operations Management

Survey of the operations function in industrial, service and public organizations. Includes forecasting, line balancing, aggregate scheduling,layout, inventory planning, work measurement, quality control, quality improvement, MRP.

Business Finance

This is the core finance course required of business majors. Business Finance acquaints students with the fundamental principles of finance. The two key concepts developed in the course will be 1) the time value of money; and, 2)the trade off between risk and return. This is a 'tools' course that will provide you with the skills to analyze a wide range of financial decisions. A major emphasis in the class will be on learning how to think systematically about financial valuation and how to apply these insights to a variety of business (e.g., capital budgeting decisions) and personal (e.g., retirement planning, automobile and mortgage loans) financial problems.

Intermediate Accounting I

ACCT 3031, begins the intermediate level study of financial accounting under GAAP. The topics covered include review of the balance sheet, income statement and accounting cycle as well as accounting for revenue recognition, cash and receivables and inventory. Students will learn how to prepare a properly classified balance sheet, multi-step income statement and revisit the accounting cycle. Students will also evaluate and apply revenue recognition criteria, analyze and adjust various balance sheet accounts and critically evaluate the effects on the financial statements.

Intermediate Accounting II

ACCT 3032, Intermediate Accounting II, continues the study of financial accounting under GAAP started in ACCT 3031, Intermediate Accounting I. The topics covered include accounting for property, plant & equipment, intangible assets, depreciation/amortization, investments, current liabilities, bonds payable, and leases. Students will learn how to analyze and adjust various balance sheet accounts and critically evaluate the effects on the financial statements.

Introduction to Taxation

Course designed to provide comprehensive coverage of individual federal income tax issues. The student will understand filing requirements, income inclusion, expense deduction and other special issues related to individual income tax returns. In addition to wage and business income, the course covers income from the sale of property. In addition to business deductions, the course covers the personal expenses and losses that are deductible by individuals. Throughout the course, there is a focus on tax planning in order to minimize the negative impact of the federal income tax.

Cost Accounting

Managerial accounting techniques with emphasis on management decisions related to: product and period costs, cost calculation techniques, cost estimation, budgeting, and analysis of cost variances.

Advanced Financial Reporting

ACCT 4033 continues the examination of financial accounting under GAAP. Accounting for income taxes and postretirement benefits, as well as accounting for stockholders’ equity is examined in detail. Further, students will learn how to calculate basic & diluted earnings per share and learn how to account for errors and accounting changes. Finally, students will learn how to calculate the statement of cash flows using articulation and analyze financial statements using ratio analysis.

Accounting Information Systems

Internal control analysis to identify operations and information systems cycle goals, error and fraud threats to assess risk, estimate exposure and evaluate procedural, organizational and especially information technology solutions.

Auditing

This course is designed to provide the student with an academic background in the areas of independent auditing and assurance services that is sufficient for an entry-level position in public accounting or internal auditing. Subject matter covered in this course should also be highly beneficial to accounting majors who intend to seek an entry-level position in the financial management function of any organization that must deal with auditors or work with audited financial reports.

Advanced Financial Accounting

Advanced financial reporting topics, including business combinations, financial statement consolidations, foreign currency translations and transactions, and an introduction to hedging using financial instruments.

Business Strategy

This course is intended to be the culmination of your undergraduate curriculum. As a capstone course, it provides a framework for integrating knowledge from functional foundation courses throughout the undergraduate curriculum. You will be expected to analyze and assess internal operations of a firm and the external and competitive environment of an industry. Students will also be asked to formulate effective competitive strategies for firms under conditions of domestic and international uncertainty. Comprehensive case studies, readings and industry simulations will be used to help the student understand the difficulties and challenges of effectively implementing strategic plans. This course is designed to challenge your analytical and decision-making skills, as well as develop interpersonal skills important to your future success.