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Business Administration with Emphasis in Accounting Course Description

Intro to Business and Technology: This course introduces business and the environments in which businesses operate. Students examine the roles of major functional areas of business and interrelationships among them. Organizational theories and techniques are examined, and economic, cultural, political and technological factors affecting business organizations are evaluated.

Managerial Accounting: This course introduces how managers use accounting information in business decision-making. Topics include standard cost systems, budgeting, break-even analysis, relevant cost issues, and the effect of state and federal taxes on decision-making. These principles apply to all types of businesses, including the service industry, manufacturing and merchandising. Students use spreadsheets applications to analyze and provide solutions to challenges faced by management in today's business environment.

Intermediate Accounting I: This course expands on topics covered in ACCT212 and presents them within a conceptual framework determined by generally accepted accounting principles. Financial accounting functions and theory, and recognition and measurement of assets, are covered.

Intermediate Accounting II: This second course in Intermediate Accounting addressees financial accounting, with emphasis on external reporting to the investing public in accordance with generally accepted accounting principles. Topics include property; plant and equipment; intangible assets; investment; current long-term and continent liabilities; and leases.

Intermediate Accounting III: This course continues topics covered in ACCT305 and addresses accounting for income taxes, pensions and other post-retirement benefits; shareholders equity; share-based compensation and earnings per share; accounting changes and error correction; and statement of cash flows.

Principles of Economics: This course introduces basic concepts and issues in microeconomics, macroeconomics and international trade. Microeconomics concepts, such as supply and demand and the theory of the firm, serve as a foundation for analyzing macroeconomic issues. Macroeconomics topics include gross domestic product (GDP) and fiscal and monetary policy, as well as international topics such as trade and exchange rate. The course stresses analyzing and applying economic variables of real-world issues.

Auditing: This course covers accepted principles, practices and procedures used by public accountants for certifying corporate financial statements. It also introduces audit reports, corporate international function, and interaction between outside auditors and a client company's accounting staff. In addition, the course fosters student's analytical skills. Handson experience in gained computerized accounting systems.

Database Essential for Business w/Lab: Students in this course learn to design relational databases and to build database applications, including tables, queries, forms, reports and macros. Also addressed is implementation of basic database security, backup and recovery procedures. Generating reports and meeting business requirements are emphasized.

Business Information System w/Lab: Students in this course analyze current practices and technologies used to design and manage an integrated accounting system. A general ledger and subsidiary ledgers are used. In addition, controls and security requirements of an accounting information system are examined.

Marketing: In this course students apply principles and strategies for marketing products and services to industrial, commercial and governmental entities. Topics include ways in which market information and product life cycle affect product and production design; forecasting techniques; interdependencies between marketing and operations functions; and selling skills.

Financial Accounting: This courses focuses on ways in which financial statement reflect business operation and emphasizes use of financial statements in the decision-making process. The course encompasses all business forms and various sectors such as merchandising, manufacturing and services. Students make extensive use of spreadsheet applications to analyze accounting records and financial statements.

Federal Income Taxation: This course examines basic concepts of federal income taxation of individuals and businesses, including sole proprietorship, S corporations, and limited partnerships. Topics include income inclusion and exclusion, property transactions, capital gains and losses, and tax credits. Students develop basic tax planning skills, and the use of tax planning and preparation software packages.

Professional Writing: This course extends composition principles to writing in a career context. Through a process-oriented approach, students learn to create effective reports and correspondence. Major emphasis is given to the principles of professional writing in common applications. Studies include electronic communication and oral reporting. Students may also learn to create web pages for communication purposes.

Developmental Psychology: In the context of a general introduction to psychology and the social sciences, this course explores human development across the life span. Topics include physical, cognitive, psychological, social and moral development of infants, children,

adolescents and adults. Coursework also addresses developmental theories, motivation, personality development, culture, and general psychological theories and principles. The Legal Environment: This course examines the North America legal system, focusing on aspects of the law as they relate to social, economic, and ethical issues. Students explore regulatory matters, intellectual property, employer-employee relationships, antitrust, environmental issues, consumer protection, and civil versus criminal law distinction. Introduction to Accounting Information Systems: Students in this course examine use of accounting information system. The general ledger, appropriate subsidiary ledgers and each transaction process cycle is discussed and reviewed in detail. Students apply their accounting knowledge and use accounting software to generate financial statements. Composition: This course develops writing skills through analysis of essays, articles and other written works that are used as models for writing practice and development. Writing assignments stress process approaches, development, organization, revision and audience awareness. Students use word processing and web- based tools to develop written work. Students who receive credit for this course may not also receive credit for ENGL108. Eligibility to enroll in the course is based on placement results or successful completion of ENGL092. Advanced Composition: This course builds on conventions and techniques of composition through critical thinking requirements and longer, more sophisticated reports, including a documented library research paper. Assignment require revising and editing for an intended audience. Students are also taught search strategies for accessing a variety of print and electronic research.

Public Speaking: This course teaches basic elements of effective public speaking. Topics include audience analysis, organization, language, delivery and nonverbal communication. Practical application is provided through a series of individual and group presentations in a variety of rhetorical modes.

Studies in Literature: This course introduces literature in social, historical and cultural contexts. Through reading from various historical periods and cultures, students learn genre, form, and elements of literature. In discussions and assignments, they use analysis and critical thinking to reveal the complexity and richness of language, the diversity and commonality of human experience and ethical dimensions of literature works. Literature's relevance to society and culture emerges from its connections to nonliterary texts.

United States History: This course examines American history from the formation of the 13 original colonies to the present. Coursework addresses the struggle to define American citizenship and government, development of the nation and a national economy, and racial exclusion in American society. Also examined are the countrys transformation to a world power, Reconstruction, resurgence, recession and reform, principles of justice and the American experience. This course fulfills state requirements for Arkansas residents. Students who receive credit for this course may not also receive credit for HIST405.

Psychology: This course provides a foundation for understanding, predicting and directing behavior. Organized within a framework encompassing foundations, general topics and applications, the course provides an understanding of how psychological principles and concepts relate to professional and personal life. Topics include learning, attitude formation, personality, social influence, dynamics of communication, conflict resolution, motivation, leadership, and group roles and processes.

Career Development: Career planning strategies and resources are explored to prepare students for a successful job search and to maximize potential for advancement and longterm professional growth. Students perform self-assessment and goal-setting activities, and apply research and evaluation skills to execute job search and career advancement strategies. Each student assembles a professional portfolio highlighting achievements, goals and concrete plans. This course must be taken at DeVry.

Algebra for College Students: This prerequisite skills course focuses on factoring polynomials; solving quadratic equation; systems of linear equations; matrices; radical and rational expressions; fractional exponents; and functions where linear and quadratic functions are emphasized using application problems and modeling. The minimum requirement to pass this course is 80 percent, and grades C and D are not assigned. Eligibility to enroll in the course is based on placement results or successful completion of MATH092 or MATH102.

Statistics for Decision-Making: This course provides tools used for statistical analysis and decision-making in business. The course includes both descriptive statistics and inferential concepts used to draw conclusions about a population. Research techniques such as sampling and experiment design are included for both single and multiple sample groups.

Data Analysis w/Sprdsh w/Lab: This course focuses on analyzing business situations using current spreadsheet software. Using data derived from real-world business situations, students learn to use appropriate spreadsheet software features to organize, analyze and present data, as well as to make business decisions. Through personal database technology such as Access, the course also introduces basic database concepts.

Finance: This course introduces corporate financial structure and covers basic capital budgeting techniques, including discounted cash flow analysis. Funds sources and financial

resource allocation are analyzed. Spreadsheet software packages are used to analyze data and solve case-based problems. Computer Apps for Busn w/Lab: This course introduces basic concepts and principles underlying personal productivity tools widely used in business such as word processors, spreadsheets, email and web browsers. Students also learn basic computer terminology and concepts. Hands-on exercises provide students with experience in use of PCs and current personal productivity tools. Principles of Management: This course examines fundamental management theories and traditional managerial responsibilities in formal and informal organizational structures. Planning, organizing, directing, controlling and staffing are explored. Federal Tax Accounting: This course covers federal income tax concepts and their effect on individuals. Topics include the history and background of taxes, gross income, exclusions, allowable deductions, and the basis for gain and loss on the disposition of property.