ACCT 210 Financial Accounting (3-0-3), fall, spring, summer. Introduction to financial accounting. Emphasis given to corporate financial statements, their preparation, and their use in decision making by persons outside the organization.  Incorporates identifying, analyzing, measuring, recording and communication of financial information. Prerequisite: 24 earned hours

ACCT 211 Managerial Accounting (3-0-3), fall, spring, summer. Introduction to managerial accounting.  Emphasis is given to the development and analysis of accounting information used by managers in manufacturing and service businesses.  Topics include managerial concepts, cost behavior principles, relevance of information, product cost behavior principles, relevance of information, product costing techniques, and planning and control.. Prerequisite: ACCT 210 with a grade of "C" or better.

ACCT 302 Cost Accounting I (3-0-3), fall, spring. A study of principles and techniques of cost accounting for product costing, planning, and control. Topics include but are not limited to job-order, process, and hybrid costing systems, allocation methods, cost-volume-profit analysis, standard costing, and flexible budgeting. Prerequisite: ACCT 210 with a grade of "C" or better.

ACCT 304 Income Tax I (3-0-3), fall, spring. Study of federal income tax law and procedures as they pertain to individuals. Topics include but are not limited to gross income, exclusions, and personal and business deductions and credits. Emphasis is placed on practical problem solving using tax forms, tax research and tax planning cases.  Prerequisite: ACCT 210 with a grade of "C" or better.

ACCT 310 Intermediate Accounting I (3-0-3), fall, spring. General objectives and principles of financial accounting with emphasis on accounting for assets and statement presentation. Topics include but are not limited to historical development of the accounting profession, the FASB conceptual framework, balance sheet analysis, revenue recognition and income determination, and concepts of present and future value. Prerequisite: ACCT 210 with a grade of "C" or better.

ACCT 311 Intermediate Accounting II (3-0-3), fall, spring. Current procedures in accounting for liabilities, stockholder's equity, statement analysis, and special statement preparation. Topics include leases, pensions, earnings per share, and accounting for price changes. Prerequisite: ACCT 310 with a grade of "C" or better.

ACCT 324 Management Information Systems (3-0-3), fall, spring. A comprehensive study of organizational needs for information and an introduction to the integrated management information system. Information is studied as an organizational resource. The creation and distribution of managerial and accounting information and the management of the resource are stressed. Operational, tactical and strategic information systems are analyzed. Prerequisites: MGMT 120, ACCT 210, both with a grade of "C" or better. Same as ISQS 324.

ACCT 404 Income Tax II (3-0-3), fall, spring. Tax research methods and survey of federal income tax law and procedures primarily as they pertain to partnerships, corporations, and trusts and estates. Topics include but are not limited to problems between partners and partnerships, corporate operating rules, complete and partial corporate liquidations, earnings accumulations, corporations, trust and estate operations and taxation. Prerequisite: ACCT 304 with a grade of "C" or better.

ACCT 405 Fundamentals of Auditing (3-0-3), fall, spring. Study of auditing theory and procedures. Topics include but are not limited to the auditor's report, structure of the profession, code of ethics, litigation, engagement planning, evidence, internal control, audit programs, and statistical sampling. A writing-intensive course. Prerequisite: ACCT 311 with a grade of C or better.

ACCT 410 Advanced Accounting I (3-0-3), fall, spring. Accounting for alternative forms of business expansion with emphasis on consolidated statements. Topics include but are not limited to partnerships, business combinations, consolidated financial statements, foreign operations, and segment reporting. Prerequisite: ACCT 311 with a grade of C or better.

ACCT 499 Accounting Internship (3-0-3), on demand. A practical work experience in accounting or finance. Prerequisites: ACCT 302, 310; GPA of 2.75 or above in BA; overall GPA of 2.50 or above; and consent of department chair.

BUSA 419 International Business (3-0-3), fall, spring. This course examines the enterprise as it functions in and relates to the international environment. It begins with the history and theory of international trade, studies each business discipline in a global setting and ends with a section on trends and strategies employed by major global corporations. Prerequisites: FIN 310; MGMT 330; MKTG 340, all with a grade of C or better.

BUSA 435 Christian Business Leadership Perspectives (3-0-3), spring. Examines God's call to leadership for Christian persons. Perspectives on leadership are drawn from the Bible, business, and popular literature. The learning approach includes guest speakers, individual study, group study, case analysis, and a critical examination of spiritual leadership issues. Special fee required. Prerequisite: 60 earned hours. Travel course.

BLAW 363 Legal Environment of Business (3-0-3), fall, spring. Study of court system, sources of law, contracts, property, and regulation of business. Prerequisites: 48 earned hours.

BLAW 460 Business Law I (3-0-3), fall. Case studies of the legal environment of business, contracts, sales, and secured transactions. Prerequisite: ACCT 310, with a grade of C or better.

BLAW 461 Business Law II (3-0-3), spring. Case studies of creditor's rights, business organizations, property, and trade regulation. Prerequisite: ACCT 310, with a grade of C or better.

BLAW 465 Employment and Labor Law (3-0-3), on demand. A survey of contemporary legal issues including establishing the employment relationship, the terms and conditions of employment, and collective bargaining. Prerequisites: MGMT 330, with a grade of C or better.

ECON 260 Principles of Macroeconomics (3-0-3), fall, spring. Supply and demand, the framework of the free enterprise system, national income accounting, unemployment and inflation, fiscal policy and public debt, monetary system and monetary policy, international trade, economic growth, selected concepts of business ethics. Prerequisite: 24 hours earned.

ECON 261 Principles of Microeconomics (3-0-3), fall, spring. Economics of the firm and industry; supply and demand; revenue and costs; profits; consumer behavior; markets; the price system; the role of government; inequality; and comparative economic systems. Prerequisite: 24 hours earned..

ECON 360 Labor Economics (3-0-3), on demand. Examines current theories in the field of labor economics. Includes the neoclassical examination of the wage structure and the marginal productivity theory of wages. Current issues before labor unions will also be studied. Prerequisite: ECON 260, 261, both with a grade of C or better.

ECON 462 Macroeconomic Analysis (3-0-3), on demand. Theoretical determinates of national aggregate employment, income, consumption, investment, inflation, money and interest rates; business cycle theory; economic growth; formulation of national economic policy; international trade; and selected ethical issues in economic policy. Prerequisite: ECON 260, 261, both with a grade of C or better.

ECON 463 Microeconomics - Price Theory (3-0-3), on demand. Price determination in the free enterprise economy. Analysis of the price system in guiding and directing resources toward more efficient allocation under various market conditions. Practical applications of economic theory to contemporary and actual business problems. The case study method is emphasized. Prerequisite: ECON 260, 261, both with a grade of C or better. Same as FIN 463.

FIN 310 Financial Management (3-0-3), fall, spring, summer. Financial analysis, capital budgeting, working capital management, sources and forms of long-term financial structure, the cost of capital, and dividend policy. Prerequisites: ACCT 210; ECON 260, 261 with a grade of C or better, and Math 130.

FIN 311 Money and Banking (3-0-3), spring. Nature and operations of our money and banking system, and the application of modern monetary and banking theory to domestic and international problems. Prerequisites: ACCT 210; ECON 260, 261 with a grade of C or better, and Math 130.

FIN 314 Principles of Real Estate (3-0-3), on demand. Introduction to real estate, principles and practices; essential real estate law, practices incidental to ownership, real estate brokerage; and property evaluation.

FIN 411 Principles of Investment  (3-0-3), fall. Introduction to securities markets; presentation of risk-return analysis; analysis of common stocks and bonds, and introduction into portfolio analysis. Prerequisite: FIN 310, with a grade of C or better.

FIN 412 Financial Theory and Practice (3-0-3), fall, spring. The acquisition and use of financial resources are examined from the perspective of the financial manager. Coverage includes both theoretical and practical aspects of financial management. Prerequisite: FIN 310, with a grade of C or better.

FIN 414 Bank Management (3-0-3), spring. The organization of the bank, sources of bank funds, allocation of bank funds, and supervision and regulation of the commercial bank. Prerequisite: FIN 310, with a grade of C or better.

FIN 416 Personal Financial Planning (3-0-3), fall, spring. Introduction to the methodology and discipline of personal financial planning. Focuses on the comprehensive and ongoing planning process which seeks to quantify personal financial objectives and balance the components of risk management, personal investments, tax considerations, retirement preparation, and estate planning. Prerequisite: 72 earned hours.

FIN 419 International Financial Markets (3-0-3), spring. A study of the concept of the balance of payments, different methods of financing international trade including the methods, documents, and institutions used, and an examination of capital investments and international financial markets. Prerequisite: FIN 310, with a grade of C or better.

FIN 463 Price Theory (3-0-3), spring. The theory of commodity pricing in the free enterprise economy. Analysis of the price system in guiding and directing resources toward more efficient allocation under various market conditions. Prerequisite: ECON 260, 261, both with a grade of C or better. Same as ECON 463.

FIN 499 Internship (3-0-3), *on demand. A practical work experience in accounting or finance. Prerequisite: ACCT 310, FIN 310, both with a grade of C or better; GPA of 2.75 or above in business courses; overall GPA of 2.50 or above; and consent of department chair.

ISQS 322 Business Statistics (3-0-3), fall, spring. Survey of methods of collection, analysis, presentation, and interpretation of business information. Includes methods of sampling, uses of averages, construction of graphs, index numbers, probability, distributions, hypothesis testing, analysis of variance, chi-square, and correlation and regression analysis. Prerequisites: MATH 130.

ISQS 324 Management Information Systems (3-0-3), fall, spring. A comprehensive study of organizational needs for information and an introduction to the integrated management information system. Information is studied as an organizational resource. The creation and distribution of managerial and accounting information and the management of that resource are stressed. Operational, tactical and strategic information systems are analyzed. Laboratory graded and credited with course. Prerequisites: ACCT 210; MGMT 120, both with a grade of C or better. Same as ACCT 324.

ISQS 524 Managment Information Systems (3-0-3), on demand. Organizational needs for information and an introduction to the integrated management system. Information is studied as an organizational resource. The creation and distribution of information and the management of the information resource are stressed. Operational, tactical and strategic information systems are analyzed. Prerequisite: graduate standing.

MGMT 120 Introduction to Business and Technology (3-0-3), fall, spring. Provides an overview of the world of business from a Christian perspective. Acquaints students with ACU's computer network and the various software packages used in the COBA curriculum.

MGMT 330 Management and Human Resources (3-0-3), fall, spring. An introduction to the process of managing and working effectively with people. Emphasis is given to clarifying and sharpening management values, knowledge, and skills with special focus on decision making, leadership, ethics, and quality. Prerequisite:  ENGL 111, COMS 111.

MGMT 331 Production and Process Management (3-0-3), fall, spring. A study of the production operations function in business, including the creation of both goods and services. Study is centered on design, location, and operation of the production operations management system and its interrelationship with other systems in the organization. Prerequisite: ACCT 210, MGMT 330; ISQS 322, all with a grade of C or better.

MGMT 439 Strategic Management (3-0-3) fall, spring. Formulation and interpretation of policy, executive responsibilities, and decision-making; administrative practices and business ethics; lectures, case problems, and business simulation game. Performance on a standardized, comprehensive test of business knowledge will constitute a portion of the course grade. Capstone and a writing-intensive course. Prerequisite: MGMT 330, 331; MKTG 340; ISQS/ACCT 324; FIN 310, all with a grade of C or better.

MKTG 340 Principles of Marketing (3-0-3), fall, spring. Overview of the marketing functions, marketing concept, marketing research, and marketing ethics. Market segmentation and target marketing. Product, price, promotion and distribution strategies. Prerequisites: 60 earned hours.