Accounting Department

ACG204 Principles of Managerial Accounting, 3 semester hour: This course focuses on internal uses of accounting information in organizations such as product costing, budgeting, planning, and control.
Prerequisite ACG203

ACG301 Financial Reporting I, 3 semester hours: This course addresses topics relevant to the financial reporting for creditors, investors, regulatory agencies, and other interested parties. The course emphasizes the conceptual development and application of reporting alternatives.
Prerequisite ACG204, junior standing.

ACG302 Financial Reporting II, 3 semester hours: This course addresses topics relevant to the financial reporting for creditors, investors, regulatory agencies, and other interested parties. The course emphasizes the conceptual development and application of reporting alternatives.
Prerequisite ACG301

ACG311 Cost Management, 3 semester hours: This course focuses on the planning, decision making, and control aspects of management accounting.
Prerequisite ACG204, and junior standing.

ACG316 Multinational Accounting, 3 semester hours: This course provides an overview of the unique accounting problems and issues faced in a multinational business environment.
Prerequisite ACG203, ACG204and junior standing.

ACG345 Accounting Information Systems, 3 semester hours: This course provides students with (1) an understanding of accounting information systems theory and practice, (2) the ability to take advantage of new information technologies such as database management systems, decision support systems, expert systems, and telecommunications, (3) the ability to integrate both financial and non-financial information into a corporate information systems schema, (4) an exposure to a wide range of business, accounting, and auditing software packages, (5) the ability to assess accounting and processing controls, and (6) an
understanding of systems analysis and design.
Prerequisite/Corequisite ACG301

ACG351 Corporate Taxation, 3 semester hours: In this course, accounting majors are introduced to topics in corporation taxation. Through problems and interpretation of tax law, students examine the taxation of corporations and their shareholders. Prerequisite ACG204(not required for non-accounting concentrators)

ACG352 Individual Taxation, 3 semester hours: This course examines the federal tax structure with an emphasis on the taxation of individuals. Topics covered in this course include income determination, exemptions, deductions, property transactions, and accounting methods.
Prerequisite ACG204, (not required for non-accounting concentrators)

ACG371 Financial Statement Analysis, 3 semester hours: This course provides in depth coverage of financial statement analysis and financial reporting standards used by modern entities. This course is an elective for non-accounting majors only. Prerequisite ACG204

ACG372 Taxes and Business Decision Making, 3 semester hours: In this course students develop an appreciation of the impact of federal taxes on decision making. Tax problems affecting business activities and investment endeavors will be studied with a focus on opportunities for tax planning within the rules underlying the federal income tax. This course is an elective for non-accounting majors only.
Prerequisite ACG204

ACG381 Information Systems Control and Audit, 3 semester hours: The course will cover basic auditing concepts applicable in a wide variety of different contexts. Theoretical constructs to be discussed include the nature of evidence and the evidence gathering process, the components of risk and their effects on the audit process and the influence of various organizational structure and culture on internal control.
Prerequisite/Corequisite ACG345 and CIS312 or CIS314 or CIS315 or CIS355

ACG385/485 Special Topics in Accounting, 3 semester hours: This course is designed to cover timely developments in the accounting field.
Prerequisite/Corequisite: Junior/senior standing

ACG391 Accounting Internship, 3 semester hours: Individually supervised employment in an area of accounting that involves application of accounting concepts. Students must work on average ten hours per week, meet periodically with a supervising professor, research related literature in the field of employment, and prepare a substantive report of the work experience. Limited to juniors and seniors. Approval of a supervising professor and the department chair are required. Junior standing is required.

ACG442 Auditing Concepts, 3 semester hours: This course presents basic concepts associated with the attestation function. Topics covered include the nature of attestation engagements, environmental factors that influence auditing, risk analysis and planning, the nature of evidence and factors influencing evidential decisions, and the audit reporting process. Prerequisite ACG302, ACG345and senior standing

ACG452 Advanced Auditing, 3 semester hours: This course seeks to develop critical thinking and communication skills in the context of the audit. Students will apply knowledge gained in the first auditing course to auditing environments.
Prerequisite ACG442

ACG461 Financial Reporting III, 3 semester hours: This course addresses topics relevant to the financial reporting for creditors, investors, regulatory agencies, and other interested parties. The course emphasizes the conceptual development and application of reporting alternatives.
Prerequisite ACG302 and senior standing

ACG465 Not-For-Profit/Governmental, 3 semester hours: This course is an introduction to the accounting and financial reporting principles of state and local governments, colleges and universities, hospitals, and other not-for-profit organizations. Students develop an appreciation for the special accounting, budgeting, and reporting needs of these organizations.
Prerequisite ACG302 and senior standing

ACG471 Product/Service Costing, 3 semester hours: This course concentrates on the design and measurement of costs in different types of operating environments. The impact of the new manufacturing environment on cost accounting procedures will also be considered.
Prerequisite ACG311

ACG475 Planning and Control, 3 semester hours: A case oriented course that focuses on management control, the process by which managers assure that resources are obtained and used effectively and efficiently to accomplish the organization's objectives. Emphasis is on conceptual, measurement, behavioral, and communication aspects, with substantial student involvement. The course allows students to gain knowledge, insights, and analytical skills related to designing, implementing, and using planning and control systems to accomplish objectives. Roughly equal emphasis is given to techniques of the management control process and behavioral considerations of using those techniques.
Prerequisite ACG311 and senior standing

ACG497 Directed Studies in Accounting, 3 semester hours: This course is designed to permit the student to pursue an area of accounting of interest and concern. The work will be performed under the supervision of a faculty member who will design the program of study and the requirements to be met by the student. This course must be approved by the department chair based on the agreed upon plan of study. Senior standing is required.

AIS490 Advanced Accounting Information Systems, 3 semester hours: As the capstone course for the A.I.S. concentration, the course employs a variety of teaching and learning methods.
Prerequisite ACG301, ACG311, ACG345, ACG381, CIS310, CIS341and senior standing

BUS101 Introduction to Business, 3 semester hours: A fundamental course in the operations of business in the American free enterprise system, this introduction emphasizes the interrelationships of human, physical, and financial resources and their effects on organizational dynamics. Students also examine the role of small business and the international dimension of business.

BUS400 Business Policy, 3 semester hours: This course integrates the knowledge students have acquired in the various business disciplines. The course emphasis is on acquiring a general manager's and top management team's perspective, on identifying both internal and especially external challenges, and on thinking and reasoning strategically. BUS400 addresses how a manager or entrepreneur formulates and implements a strategic vision. Thus, the objective of this course is not to teach students what to think, but rather how to think about complex business problems. Senior standing is required.
Prerequisite ACG203, ACG204, MKT201, FIN201, LGLS211, MGT302and senior standing

CIS201 Fundamentals of Computer Information Systems, 3 semester hours: This course will explore the process of developing, maintaining, operating and evaluating those segments of the information system that are designed to define, acquire, organize and present the information that describes organization activity and performance. Major components of this course will include study of relational databases and telecommunication systems.
Prerequisite PPS101

ECO113 Microeconomic Principles, 3 semester hours: This course introduces students to the basic principles of microeconomics, including the nature and method of economics and the role of the private and government sectors. Emphasis is placed on the firm, market structures, and resource allocation.

ECO114 Macroeconomic Principles, 3 semester hours: Students in this course learn the basic principles of macroeconomics, including national income accounting, business cycles, income determination, and monetary and fiscal problems and policy. Also considered is international economics, including trade, comparative advantage theory, balance of payments, exchange rates, and trade and finance problems and policy.
Prerequisite ECO113

ENG121 Introduction to Literary Studies, 3 semester hours: This course introduces students to reading and writing about literature. Through intensive reading and writing about the elements of imaginative literature, students develop the skills necessary for literary analysis and effective writing. The goal is to aid students in becoming discerning readers, critical thinkers, and thoughtful writers.

FIN201 Financial Management, 3 semester hours: This course deals with the financial management of the firm and the role of the financial manager. Major topics include the time value of money, risk and return, security valuation, capital budgeting, cash and liquidity management, management of current liabilities, dividend policy, cost of capital, capital structure policy and the evaluation of alternative methods of financing.
Prerequisite PPS101, BUS101, ACG203 Corequisite MATH201

HUM101 Humanities I, 3 semester hours: This first of a two semester course introduces students to the Humanities through an interdisciplinary approach to the evolution of society, art, and science from prehistoric and classical times to the present. The course features readings and lectures on the historical development of human culture including architecture, literature, music, painting, philosophy, and science.

HUM102 Humanities II, 3 semester hours: This second of a two semester course introduces students to the Humanities through an interdisciplinary approach to the evolution of society, art, and science from prehistoric and classical times to the present. The course readings and lectures on the historical development of human culture, including architecture, literature, music, painting, philosophy, and science.
Prerequisite HUM101

LA151 Liberal Arts Freshman Seminar, 3 semester hours: The Freshman Seminar focuses upon liberal arts modes of inquiry and expression. Each year the liberal arts faculty selects a major issue for analysis from the various perspectives of history, literature, the social and behavioral sciences, and the humanities. Projected topics include Community, Visions of the Future, Social Justice, and Individualism.

LGLS211 The Legal Environment of Business, 3 semester hours: This course emphasizes the nature of legal systems and processes. Topics include the ethical, social, and economic environment which affects and is affected by the law; the legal aspects of public regulation of business; and an introduction to the law of contracts and of agency rights.

LGLS401 Law for the Accountant I, 3 semester hours: Real property law, contracts, sales, assignments, insurance, and negotiable instruments are the topics of this course. Senior standing is required.

MATH105 Mathematical Reasoning I, 3 semester hours: This is the first of a two course sequence that provides students with the structural mathematical concepts needed for quantitative reasoning and analysis. Emphasis is placed on problem formulation, problem solving, graphing and graphical analysis, and using algebraic laws to support mathematical reasoning and analysis. Topics include problem formulation and problem solving involving geometric figures, using algebra's laws to determine change, linear functions, polynomial and rational functions, exponential functions, logarithms and logarithmic functions, using properties of logarithms, and mathematics of finance.
Prerequisite Math Placement Exam

MATH106 Mathematical Reasoning II, 3 semester hours: This is a continuation of MATH105. Topics include linear systems, linear programming, differentiation and applications, curve sketching, and optimization. Integration and/or partial differentiation with applications are included as time permits.
Prerequisite MATH105

MATH201 Statistics I, 3 semester hours: In this course students are taught the concepts necessary for statistical analysis and inference. Topics include descriptive statistics, classical probability, probability distributions, confidence intervals, and hypothesis testing, chi-square analysis, simple linear regression and correlation.
Prerequisite MATH106

MGT201 Operations Management, 3 semester hours: In an increasingly competitive global economy , firms must produce high quality, low cost products and services. These products and services must be delivered when, where, and how customers demand them. This course introduces the most important theories and tools used to manage world class firms to achieve competitive advantage. A balance in emphasis between managerial issues and analytical techniques strengthens both critical thinking and problem solving skills. Topics covered include operations strategy, process design, quality, inventory theory, and project management.
Prerequisite PPS101, BUS101, MATH201

MGT302 Organizational Behavior, 3 semester hours: This course helps students to develop a more complete understanding of the distinctively human dimensions of management. Emphasis is placed upon the application of theory to real world problems as well as the development of interpersonal skills. Topics include such issues as motivation, leadership, group dynamics, and interpersonal communication. Junior standing is required.
Prerequisite: Junior standing

MKT201 Foundations of Marketing Management, 3 semester hours: This course exposes students to a systems oriented approach to marketing that is both theoretical and applied. Students examine the major social, economic, and global forces that challenge the marketing manager today and, in the process, learn marketing methodology used in the field. Prerequisite PPS101, BUS101

PPS101 Personal Productivity Software, 1 semester hours: The CIS department will continue to offer noncredit training to all Bryant students in fundamental computing tools. Through the joint efforts of the BUS101 Task Force and the CIS Department these training courses will be updated to comprise: (1) MS Windows, (2) MS Office, (3) Word for Windows, (4) Excel, and (5) PowerPoint.