Curriculum: Bachelor in Business Administration-Accounting

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.

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

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.

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.

Career Success Strategies helps Lindner students explore possible career paths, and leverage their varied options for gaining professional experience. To build their foundation for career success, the course develops skills vital for executing an effective job search. For example, students will learn how to (a) identify opportunities fitting their career goals, (b) articulate their strengths, skills and interests, (c) effectively compile job application materials,and (d) expand their professional network.

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

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.

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

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.

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.

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.

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.

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.

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.

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.

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.

Professionalism and character serve as integrating themes throughout the Lindner College of Business undergraduate programs and the PACE framework. This course delves deeply into these themes, as students reflect on their professional experiences. The course is comprised of three modules, each with a major assignment and developmental experiences: leadership (ethics, diversity, communication, leadership styles), self-management (emotional intelligence, personal branding, etiquette), and professional development(portfolio/resume building, networking, interviewing).

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.

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.

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.

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.

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.

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.

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.

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.

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.

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.

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.

Accounting for business combinations and preparation of consolidated financial statements. Discusses consolidation of wholly-owned, partially-owned, domestic and foreign subsidiaries.

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.

BoK Courses–Natural Sciences
Students complete six hours of NS coursework.

BoK Courses–FA/HP/HU/SS
Students complete six hours of approved coursework.

Students complete 14-15 hours of free electives, depending on other coursework.

Select one of the options below:

• Foreign Language:
  Students complete approved Foreign Language courses
• Culture Courses:
  Students complete six hours of approved Culture courses
• Course Mixture:
  Students complete one course from each area above for a total of six hours.