This is an introduction to the basic accounting model and the framework for developing financial statements. The major focus is on the study of generally accepted accounting principles as they apply to the measurement of income and the presentation of a firm's financial position.

(Normally offered each semester.)

The role of accounting in the formation and capitalization of corporations is studied. Other topics include cash flow, analysis and interpretation of financial statements, and basic managerial accounting.

Prerequisite(s): Grade of "C-" or better in ACCT 031 Principles of Accounting I.

(Normally offered each semester.)

Focuses on the collecting, processing, and communicating financial information in an organization. An entity's processing cycles are studied. Students receive hands-on experience with manual and computerized accounting applications, including spreadsheets.

Prerequisite(s): Grade of "C-" or better in ACCT 031 Principles of Accounting I, ACCT 032 Principles of Accounting II and BUSAD 109 Spreadsheet Applications or CMPSC 010 Microcomputer Applications or equivalent.

(Normally offered each spring semester.)

This course studies advanced topics in providing and utilizing accounting information in the planning and controlling of business operations, in costing products or services, and in providing quality to customers. Students also study how this information is utilized to create value through improved decision-making from decisions regarding inventory to profitability analysis to long-term capital investments. This course also studies the use of financial information, as well as non-financial information, to evaluate business performance, strategy, and implementation.

Prerequisite(s): Grade of "C-" or better in ACCT 128 Cost Accounting or permission of the instructor.

(Normally offered each spring semester.)

An introduction to management theory and practice. Students explore the history of management and the environment in which managers operate. Classroom discussion focuses on the basic managerial functions of planning, organizing, leading, and controlling.

(Normally offered each semester.)

Students are introduced to financial management of proprietorships, partnerships, and corporations. Concepts of risk and return, time value of money, and stock and bond valuation are analyzed from a quantitative approach and applied throughout the course. Additional topics covered are the cost of capital as related to discounted cash flow, capital budgeting, and strategic financing decisions. A project consisting of several spreadsheet applications will be utilized in order to expose students to their potential for financial analysis. Topics covered include: basic financial statements, financial ratio analysis, time value of money, valuation and rates of return, the cost of capital, and capital budgeting.

Prerequisite(s): Junior standing and grades of "C-" or better in ECON 053 Macroeconomic Principles, ACCT 032 Principles of Accounting II, and MATH 010 College Algebra or higher, or permission of the instructor.

(Normally offered each semester.)

This course provides a conceptual framework for understanding behavior within the organization. Students explore behavior at the individual, group, and organizational levels. Units of analysis include personality, leadership, conflict, motivation, power, and politics.

Prerequisite(s): Grade of "C-" or better in BUSAD 100 Principles of Management or permission of the instructor.

(Normally offered each fall semester.)

An introduction to computational problem-solving using a programming language. Students learn the syntax and semantics of a language and apply these to the solution of mathematical problems. The course is recommended for all who wish to explore computer science. Students review mathematical concepts and use them as the basis of an algorithmic solution during a hands-on lab.

Prerequisite(s): Appropriate placement score.

A disciplined approach to the development of programs to solve problems on a computer. Topics include data types, control structures, abstraction, and software development. A lab component introduces a high-level programming language and software tools.

Corequisite(s): CMPSC 030 Introduction to Computational Problem Solving or permission of the instructor.

(Normally offered each semester.)

An introduction to fundamental concepts of discrete mathematics with application to computer science. Topics include sets, relations, functions, sequences, Boolean algebra, difference equations, combinatorics, and graph theory.

Prerequisite(s): Placement into MATH 105 Calculus I or grade of "C" or better in MATH 050 Pre-Calculus.

(Normally offered each year.)

A natural continuation of Computer Science 40 concentrating on the motivation, design, implementation, and utilization of abstract data types. Topics include linked lists, stacks, queues, trees, and recursion. A lab component is incorporated.

Prerequisite(s): Grade of "C" or better in CMPSC 040 Program Design.

(Normally offered each spring semester.)

An introduction to the design, implementation, and management of database systems. Topics include entity-relation, relational, and object-oriented databases. A client-server database project is assigned.

Prerequisite(s): Grade of "C" or better in CMPSC 140 Data Structures.

(Normally offered alternative years.)

Topics include design objectives, life-cycle model, reliability and risk assessment, maintenance, specification and design tools, implementation issues and strategies, and verification and validation.

Prerequisite(s): Grade of "C" or better in CMPSC 140 Data Structures.

(Normally offered alternate years.)

This course focuses on the communications protocols used in computer networks: their functionality, specification, verification, implementation, and performance. The course also considers the use of network architectures and protocol hierarchies to provide more complex services. Existing protocols and architectures will be used as the basis of discussion and study. Includes formal laboratory work.

Prerequisite(s): Grade of "C" or better in CMPSC 140 Data Structures.

(Normally offered alternate years.)

Individual study of a specific computer science topic under the supervision of a faculty member. Independent study may not duplicate courses described in the catalog.

Prerequisite(s): Permission of the instructor and the department chair.

The student secures a firm to sponsor on-the-job training satisfactory to the sponsor, the department, and the student. The student submits a written report and the sponsor supplies a statement regarding the satisfactory completion of the internship.

Pass/Fail only.

Prerequisite(s): 17 hours in computer science and permission of the department chair.

An examination of the macroeconomic theories, problems, and policies of the U.S. economy. Topics include supply and demand, a description of the main sectors of the economy, and the role of government in stabilizing the economy with monetary and fiscal policies.

(Normally offered each semester.)

An examination of the microeconomic theories, problems, and policies of the U.S. economy. Topics include the theory of the firm, market structures, and current economic issues such as income distribution, antitrust policy, poverty, the farm problem, and international trade.

Prerequisite(s): ECON 053 Macroeconomic Principles strongly recommended.

(Normally offered each semester.)