At least 8 credits from the following courses:
ACCT 310 - Intermediate Accounting I (4)
Intermediate Accounting I is the first of two in-depth financial accounting courses. Theory, the conceptual framework, development of generally accepted accounting principles, and applications are stressed. Topics include the income statement, statement of cash flows and, the balance sheet, specifically the asset accounts.
ACCT 320 - Intermediate Accounting II (4)
This course is the second of two in-depth financial accounting courses. Theory, concepts, and applications are stressed. Topics include time value of money, current and non-current liabilities, leases, deferred taxes, retirement benefits, stockholders' equity, earnings per share, accounting changes and errors, and the statement of cash flows.
ACCT 330 - Cost Management (4)
This course is an in-depth study of cost accounting focusing on its role in internal reporting and the resulting decision-making processes. Students will evaluate the foundation, ethics and basic costing systems employed in the management accounting profession; analyze budgeting, cost behavior, pricing and profitability concepts and principles; determine how cost allocations, product quality, and investment decisions are applied by management accountants; determine how current trends in various industries impact cost accounting; and demonstrate knowledge that is in accordance with the educational requirements for the Certified Management Accountant (CMA) exam.
ACCT 411 - Tax Practicum (1-4)
This course provides students with a real world work experience opportunity that allows students to interact with taxpayers in completing and filing their income tax returns through the VITA (voluntary income tax assistance) program administered by the Internal Revenue Service (IRS). This supervised work experience in tax return preparation mirrors the tax practice in small accounting firms. In addition, it provides an opportunity for students to demonstrate a commitment to providing community service. Students undertake an intensive course delivered in a series of modules preparing participants to complete tax forms for individuals. Students must successfully pass the IRS VITA volunteer tax preparer exam. Students then are responsible for maintaining the professional requirements of the established tax practice. Tax returns are computerized and electronically filed. Professional skills are emphasized.
ENTR 395 - Foundations of Entrepreneurship (4)
Foundations of Entrepreneurship is an introductory course that examines the theory, practice, and tools of entrepreneurship. Various entrepreneurship structures and how such structures result in different unique pathways to success are explored. Students will focus on the importance of developing an entrepreneurial mindset as they assess their individual values and determine their affinity for entrepreneurial thinking, while also reviewing the risks and rewards of entrepreneurial businesses in the context of their chosen entrepreneurial philosophy. Finally, students will identify and evaluate opportunities for new ventures, and consider a strategic approach for successful business plan development.
FINA 410 - Finance Internship (1-4)
This course provides qualified students with an opportunity to receive academic credit for supervised professional training and experience in an actual work environment. This Internship is an ongoing seminar between the student, the faculty member and the employment supervisor. It involves an Internship Application and Learning Agreement, periodic meetings with the faculty representative, professional experience at a level equivalent to other senior-level courses and submission of material as established in the Internship Application and Learning Agreement. Participation cannot be guaranteed for all applicants.
FPLN 300 - Principles of Financial Planning (4)
An introduction to personal financial planning. Topics include the financial planning process, money management and investments, insurance needs, income tax planning, retirement planning and estate planning. Cases are used to illustrate important planning concepts, techniques and issues.
FPLN 430 - Tax Planning (4)
An introduction to federal income taxation and the role of the tax code in financial planning for individuals, businesses, and business owners. Topics include the tax environment, fundamentals of income tax planning, the measurement of taxable income, the taxation of business income, individual income taxation, and the tax compliance process.
FPLN 440 - Risk Management & Insurance Planning (4)
An introduction to the techniques and issues of risk management and insurance for businesses and individuals. Topics include legal principles in risk and insurance, insurance contracts, personal property and liability risk, life and health risks, social insurance, insurance companies and product markets, insurance pricing, insurance taxation, government regulation of insurance, and professional ethics and market conduct.
BUSA 200 - Database Fundamentals (2)
This introductory course focuses on applying information technology to business strategies using databases. The student will gain a working knowledge of current database technology, including relational database concepts, database design, data extraction, and data warehousing while working with database applications.
DATA 300 - Introduction to Analytics (4)
This course introduces the fundamentals of Business and Data Analytics. Students will learn business problem framing, data wrangling, descriptive and inferential statistics, data visualization, and data storytelling in analytics.
RMI 420 - Commercial Lines Property & Casualty Insurance (4)
This course focuses on the core principles underlying and potential applications for commercial lines property and casualty insurance as a risk management tool. Emphasis is placed on analyzing various types of property and casualty insurance products for businesses, contracts involved in such products, and considerations of both the insurer and the insured in identifying suitable P & C insurance products for mitigating specific business risks.
RMI 330 - Life & Health Insurance (4)
This course analyzes the uses of individual and group life and health insurance to manage the financial risks that illness, incapacity, and death pose to individuals and organizations. It includes a review of various health and life insurance products and their utility in addressing specific needs and situations, as well as the underwriting and operational mechanisms that insurers employ in providing such products.
RMI 450 - Personal Lines Property & Casualty Insurance (4)
This course focuses on the core principles underlying and potential applications for personal property and casualty insurance as a risk management tool for families. Emphasis is placed on analyzing various types of personal property and casualty insurance products such as auto, homeowners', and watercraft, as well as insurance for "toys" such as four-wheelers and travel trailers. It also addresses personal lines profitability and pricing as well as portfolio management.
FPLN 450 - Retirement Savings & Income Planning (4)
This course is an introduction to retirement planning concepts, procedures, and issues for individuals, businesses, and business owners. Topics include understanding and evaluating client retirement objectives, qualified and non-qualified retirement plans, tailoring retirement plans to client needs, funding retirement plans and investing plan assets, retirement planning for individual clients, post-retirement monetary needs, tax considerations in retirement planning, and retirement plan distributions.
FPLN 460 - Estate Planning (4)
An introduction to the principles and techniques in estate planning. Topics include the use of living and testamentary trusts, joint ownership of property, life insurance, charitable dispositions, inter vivos gifts, and the marital deduction to efficiently conserve and transfer wealth, consistent with the client's goals. Note, this course has proctored exam(s).