| Course | Title | Credits |
|---|
| AC210 | Principles of Accounting I AC210 focuses on ways in which accounting principles are used in business operations. Students learn to identify and use Generally Accepted Accounting Principles (GAAP), ledgers and journals, and steps of the accounting cycle. This course introduces bank reconciliation methods, balance sheets, assets, and liabilities. Students also learn about financial statements, including assets, liabilities, and equity. Business ethics are also discussed.
| 3 |
| AC215 | Principles of Accounting II Accounting II expands on what the student learns in Accounting I. It is focused on corporate accounting. This course discusses how corporations are structured and formed, with an emphasis on corporate characteristics. Stocks, bonds, notes, purchase investments and analysis of financial statements are included, as well as an in-depth look at managerial accounting. Statements of cash flow, budgets, and budget management are also examined. | 3 |
| AC310 | Intermediate Accounting I This course is designed to familiarize students with the fundamentals and objectives of financial and accounting practices. The basic aspects of the financial statement are analyzed, as is the relationship between the number of receipts and the time value of money. Students examine the elements of the income statement, the statement of cash flows, and the methods of adjusting inventory measurements. Other topics include balance sheets, inventory measurements, accounting issues with operational costs, and the role played by investments in the accounting process. | 3 |
| AC315 | Intermediate Accounting II This course builds on the concepts students learned in Intermediate Accounting I. Students examine short-term liabilities, long-term liabilities, stockholders' equity, share-based compensation, pensions and postretirement benefits, the statement of cash flows, and accounting changes and error correction. Other topics include accounting for leases, accounting for tax on income, accounting for derivatives, and full disclosure. | 3 |
| AC330 | Cost Accounting In this course, students explore the basic principles of cost accounting, the different types of costing, and the ways in which organizations use cost information to make decisions. Other topics covered include customer profitability analysis, service costs, budgeting and financial planning, transfer pricing, responsibility accounting, performance measurement, and the importance of nonfinancial indicators. | 3 |
| AC340 | Accounting Info Systems I This course provides an introduction to accounting information systems. Throughout this course, students are provided with accounting information system concepts to give them an understanding of how to analyze and modify systems controls to address threats and risks. The focus of this course is to gain knowledge of accounting information systems in order to perform the accounting function in contemporary business organizations. | 3 |
| AC430 | Taxation - Individual In this course, students are introduced to basic concepts of individual income taxation. They examine the basic forms, allowable deductions and adjustments to income, and tax credits. Other topics covered include self-employment income and expenses; capital gains; income from rental properties, royalties, flow through entities, and special property transactions; payroll taxes and retirement plans; at-risk rules and passive activity loss rules; and alternative minimum tax. | 3 |
| AC435 | Taxation - Corporate In this course, students receive an overview of how corporations and other business entities are taxed, with the focus primarily on federal income tax. Topics covered include tax policy issues, tax planning, tax research, property acquisitions and dispositions, nontaxable exchanges, sole proprietorships, partnerships, S corporations, tax compliance, and jurisdictional issues. | 3 |
| AC440 | Forensic Accounting In this course, students are introduced to forensic accounting and the business and legal environments in which the forensic accountant operates. Students examine in detail financial statement fraud, employee and vendor fraud, tax fraud, bankruptcy fraud, divorce fraud, and money laundering. In addition, students explore the concepts of business valuation, commercial and economic damages, and expert testimony. | 3 |
| AC450 | Auditing and Assurance I This course is designed to integrate previously learned accounting practice with auditing standards and procedures. Course content includes a detailed study of the auditing and assurance environment, concepts, tools and reports. Specific topics include professional standards, audit reports, professional ethics, legal liability of auditors, audit evidence, audit planning and design, internal control, audit sampling, testing cycle controls and performing substantive tests, and completing the audit. | 3 |
| AC460 | Govt. & Non-Profit Accounting A study of the specialized accounting principles applicable to state and local governments and other non-profit organizations, with an emphasis on fund accounting principles used in the recording of assets, liabilities, equity, revenues and expenditures. Also covers the analysis and interpretation of financial statements of such governmental and non-profit entities. | 3 |
| AC499 | Capstone This capstone course is required for all accounting majors. Topics include managerial use of financial data, analysis of financial statements, and ethics. The student selects a current issue in any area of accounting with a full time accounting faculty member as the research advisor. The student submits a written paper. | 3 |
| BA101 | Introduction to Business This introductory course provides students with a practical and concrete explanation of the concepts of business. Concepts, principles, and operations of the private enterprise system are identified in this course. Students compare and contrast sole proprietorships, partnerships, and corporations, and they learn the advantages and disadvantages of each. This course also discusses the functions of modern business management, marketing, and ethics and social responsibility. Human resource management is described as well as how employers can motivate their employees. Bookkeeping, accounting, financial management, and financial statements are also examined. | 3 |
| BA150 | Principles of Business Mgmt This introductory course provides students with a practical and concrete explanation of the concepts and techniques they will need as managers in today\'s new organizations. The sequence of topics follows the familiar pattern of planning, organizing, leading, and controlling. Throughout the course, the manager\'s role in leading and accommodating change is emphasized. The course also introduces the student to the issues of managing global businesses, especially the ways in which managers need to develop a global perspective in order to be successful. Issues in strategy, diversity, and entrepreneurship are covered extensively. | 3 |
| BA201 | Microeconomics This course provides the undergraduate student with an introduction to microeconomics. It provides the student with a sound foundation in economic thinking that is central to business. Topics that are covered include supply and demand, opportunity costs, elasticities, utility theory, the economic concept of the firm, the relationship between costs and capital in the short-run and in the long-run, competition, monopoly, anti-trust laws, and public and private goods. | 3 |
| BA206 | Macroeconomics This introductory course provides an overview of current and traditional concerns and methods of macroeconomics. Topics that are covered include economic growth, unemployment inflation, government deficits, monetary policy, investment and capital, the role and methods of the Federal Reserve, Keynesian and monetarist theories, and comparative advantage. | 3 |
| BA215 | Business Statistics In this course students learn to apply descriptive and inferential statistics to solve business problems. Students perform statistical analysis of samples, compute the measures of location and dispersion, and perform linear and multiple regression and correlation analysis. Other topics include constructing a hypothesis, performing one-way and two-way analysis of variance, and making decisions under risk and uncertainty. | 3 |
| BA220 | Financial Accounting This introductory financial accounting course introduces the student to the important role of financial accounting in modern business. The key role of financial accounting is to provide useful information to external users in order that a wide variety of economic decisions can be made. The course covers the theory and practice of accounting applicable to the recording, summarizing, and reporting of business transactions. Topics include the different types of financial statements and accounts, asset valuation, revenue and expense recognition, and appropriate accounting for asset, liability, and capital accounts. | 3 |
| BA225 | Managerial Accounting This course is a continuation of Financial Accounting, shifting the focus from external reporting to internal needs of managers. Managerial accounting information helps managers accomplish three essential functions: planning, controlling, and decision-making. The course provides students with an understanding of managerial accounting information to enable them to evaluate the usefulness of managerial accounting techniques in the real world. Topics include managerial accounting terminology, budgeting, costing, breakeven analysis, and cost-volume-profitability analysis. The methods of identifying and extracting relevant information from managerial accounting systems as an input to decision making and performance evaluation are stressed throughout the course. | 3 |
| BA260 | Business Law I This course is designed to provide the student with a basic understanding of the law that affects business operations including the topics of torts, contracts, commercial paper, and sales. New developments that affect the legal environment of business are presented from all three sources of law: statutes, regulations, and case law. The student will gain a thorough understanding of law that governs business and will gain an understanding of how new developments in technology affect business law. | 3 |
| BA265 | Business Law II This course is designed to provide the student with an understanding of the law affecting business operations, including the topics of debtor-creditor relationships, business organizations, government regulation, property and its protection, and the international legal environment. New developments on those topics are presented from all three sources of law: statutes, regulations, and case law.
This course differs from Business Law I. This course includes more of the specific law that is written for specific business situations. The student will gain an advanced understanding of law governing business: debtor-creditor relationships, business organizations, government regulation, property and its protection, the international legal environment, and other topics. The student\'s knowledge of business law will increase in areas related to new developments in technology, especially computers and the Internet. In addition, the student will examine important cases, statutes, and regulati | 3 |
| BA301 | Business & Society This intermediate course is designed to provide the student with a basic understanding of business and how it relates to society as a whole. The major topics include the corporation in society, the business and the social environment, business and the ethical environment, business and government in a global society, the corporation and the natural environment, business and technological change. A systems-thinking approach is central to the course, wherein business, government, and society are so closely intertwined that an action that affects one will inevitably affect the others. The corporation\'s responsibilities to primary and secondary stakeholders, both economic and ethical, are studied in light of various social issues. | 3 |
| BA405 | Multinational Management This advanced course provides an introduction to multinational management. The course is designed to familiarize students with the dynamic, interrelated challenges and opportunities of operating an international business. It addresses issues of world trade, international investment, world financial markets, and business policy and strategy. It provides the student with conceptual frameworks and theoretical explanations applicable to the daily challenges of a practicing manager faced with cultural differences, global marketing, multinational finance and accounting, and taxation. | 3 |
| BA420 | Organizational Behavior This course introduces students to concepts and principles of organizational behavior. Students investigate the impact that individuals, groups, and structures have on behavior within organizations, for the purpose of applying such knowledge toward improving an organization\'s effectiveness. Topics addressed include motivation, leadership, communications, group structure and process, attitude and values, and the change process. | 3 |
| CO210 | Business Communication Students develop professional communication skills for use in today\'s fast moving professional environment. With a focus on oral and written communication for business, students discover how to design and deliver messages in both formal and informal venues. Students are expected to integrate knowledge about perception, conflicts, leadership skills, and nonverbal communication as they develop advanced communication skills. | 3 |
| CS101 | CompConcepts and Office Apps Students explore the fundamentals of Microsoft Office 2010 including a broad understanding of the theories behind the applications. Students gain skills in Microsoft Word 2010, Microsoft Excel 2010, Microsoft Access 2010 and Microsoft
PowerPoint 2010. Students achieve an appreciation for the application of these tools and develop a skill set in using the applications. | 4 |
| EN101 | English Composition I This course develops written communication skills with emphasis on understanding the writing process, analyzing readings and practicing writing for personal and professional applications. | 3 |
| EN102 | English Composition II This is a freshman college-level writing course designed to build on skills learned in EN101. The student is expected to complete writing assignments that spring from assigned reading material, which clearly evince an awareness of social issues. Upon successful completion of EN102, students should be competent in reading, reflecting on, and responding to literature using scholarly analysis, organizing clear and effective writing with a thesis statement, anticipating bias by viewing all sides of an issue, performing effective research using library resources, monitoring tone and using appropriate argumentative skills when pursuing a thesis, using MLA formatting guidelines for research papers, and avoiding plagiarism with careful documentation. | 3 |
| GP210 | American Government I This undergraduate course provides an introduction to American government and politics. Topics include the concept of a constitutional democracy, federalism, first amendment rights, equal rights under the law, political culture, political ideology, interest groups, lobbying, and political campaigns and elections. | 3 |
| GU100 | Student Success This required one-credit hour course introduces Grantham students to various strategies for learning and helps develop skills essential for succeeding in an online education program. Students complete selfassessments to become familiar with their learning styles and how to use their learning styles in online studies. Students successfully completing this course are more proficient in time management, reading skills, writing techniques, memory abilities, and test-taking strategies. Students learn how to navigate within Grantham University's online course learning environment, submit assignments, and where to go for academic assistance. GU100 is normally taken with level 100 or 200 courses that offer the most common challenges in working in an online learning environment. Students complete assignments in both courses simultaneously as a learning strategy for general education and entry-level knowledge acquisition while developing successful online study skills. Successful completion of G | 1 |
| HU260 | Strategies for Decision Making This course is about becoming a better thinker in every aspect of your life: in your career, and as a consumer, citizen, friend, parent, and lover. Discover the core skills of effective thinking; then analyze your own thought processes, identify weaknesses, and overcome them. Learn how to translate more effective thinking into better decisions, less frustration, more wealth - and above all, greater confidence to pursue and achieve your most important goals in life. | 3 |
| MA105 | College Algebra An introductory level course on the fundamental concepts of algebra. Topics include equations, polynomial and rational functions and graphing, and exponential and logarithmic functions. | 3 |
| MA170 | Finite Mathematics This introductory finite mathematics is intended for first- and second-year college students, especially those majoring in business. The course covers a range of topics in linear mathematics including linear equations, matrices, and linear programming. The course also introduces probability and statistics. Next, the course combines the ideas of linear mathematics and probability and statistics, and applies them to real-world problems of finance. | 3 |
| Program and core: | 98 |
| Electives (8): | 24 |
| Total: | 122 |
