ACCOUNTING

ACCT 1371-Beginning Accounting
An introductory course providing a basic understanding of accounting
principles for sole proprietorships and the procedures used to record, classify, and
summarize financial data. Provides familiarity with accounting terminology and with
many financial records, forms, and statements used in business.

* ACCT 2401-Principles of Accounting I
Accounting procedures for proprietorships. Solid foundation of principles
for both service and merchandising business entities. A required course for all business
majors. Prerequisite: ACCT 1371, high school accounting, or experience as approved by
the instructor. Lab required.

* ACCT 2402-Principles of Accounting II
Continues the study of accounting principles. Major emphasis of study is
partnerships, corporations, and managerial accounting. A required course for all
business majors. Prerequisite: ACCT 2401. Lab required.

BUSINESS

* BUSI 1301-Business Principles
A survey of each functional area of business for the prospective business major
or entrepreneur. Emphasis on terminology, the workings of the American business
system, and current ethical issues. Students are introduced to career opportunities in
business.

ECONOMICS

* ECON 2301-Principles of Economics I
Macroeconomics. Covers government deficits, taxation, inflation, international
trade, monetarism, Keynesian, and classical theories and other macroeconomics topics.

* ECON 2302-Principles of Economics II
Microeconomics. A social business science emphasizing the nature and
scope of economics, the concepts of supply and demand, decision making, and
entrepreneurship.