MSB 110 — Introduction to Financial Reporting (3)
A survey of the financial accounting concepts and procedures used as applied to service and trading business with an emphasis upon the uses and interpretation of financial statements.
 
MSB 120 — Introduction to Management Control and Planning (3)
An introduction to the role of accounting information in the measurement of business and employee performance, and to facilitate planning decisions such as product and ser­vice selection, budgeting, investments, and profit measurement. Prerequisite: MSB 110.
 
ACCT 210 — Fraud Examination I: Forensic and Investigative Accounting (3)
Topics include discussion of criminal statues related to financial crimes, techniques used in solving financial crimes, interviewing, rules of evidence, sources of information, forensic accounting procedures, and current issues in financial investigations. Practical exercises involving interviewing techniques and an indirect method of proof used in resolving a financial crime will be included to facilitate the understanding of the topics discussed. Prerequisite: MSB 110.
 

ACCT 211 — Fraud Examination II: Forensic and Investigative Accounting (3) Topics include discussion of laws related to financial crimes, techniques used in solv­ing financial crimes, a review of interviewing, rules of evidence, sources of information, forensic accounting procedures, including a discussion of electronic crimes and the cy­bercriminal. Also included are special techniques used in litigation support including the computation of monetary damages and business valuations. A practical exercise involving business valuations will be included to facilitate the understanding of the topics discussed. Prerequisite: ACCT 210.

ACCT 230 — Tax Accounting (3)
Taxes and their impact on decision-making. Tax principles will be applied to cases involv­ing individuals, corporations, and partnerships. Prerequisite: MSB 120.
 
ACCT 240 — Intermediate Accounting I (3)
Further develops the accounting cycle; recording, summarizing, interpreting financial data for partnerships and corporations, including cash flows, long-term liabilities, plant assets, and payroll accounting. Course also presents the conceptual framework of accounting, accounting environment, information systems, and the presentation of formal financial statements. Prerequisite: MSB 110. Students must also register for ACCT 240L - Financial Accounting II Lab.
 
ACCT 240L — Intermediate Accounting I Lab (1)
This course requires students to complete the accounting cycle and prepare solutions to accounting problems utilizing computer applications. A practice set and general ledger and/or spreadsheet computerized accounting are required. One hour lab per week in ad­dition to the class time required in ACCT 240.
 
ACCT 301 — Intermediate Accounting II (3)
The first upper-level course in a comprehensive sequence in financial accounting with an emphasis upon the study of the generally accepted accounting principles underlying financial statements. These topics are discussed in the context of professional standards, ethical values, and fundamental accounting concepts. A thorough study of the balance sheet components, such as cash, receivables, inventories, operational assets, and liabilities, and stockholder’s equity. In addition, concepts fundamental to accounting are analyzed, with special attention given to revenue recognition. Prerequisites: ACCT 240 and MSB 110 (A student must have earned a minimum 2.0 G.P.A. in each course.).
 
ACCT 302 — Intermediate Accounting III (3)
Focus on the formation and financial operations of the corporation. Debt and equity transactions such as those encompassing investments in securities, leases, derivatives, deferred income taxes, and pension plans are examined in detail. The reporting function of the corporation as interim and segment reports are reviewed. Prerequisite: ACCT 301.
 
ACCT 310 — Advanced Accounting (3)
Topics include accounting for business combinations, segment reporting, and financial reporting by multinational companies, including approaches to foreign currency transla­tion. Complex problems of the partnership and accounting for a non-profit organization will be included. Prerequisite: ACCT 301.
 
ACCT 340 — Advanced Managerial Accounting (3)
A study of the broad range of cost and advanced managerial accounting concepts. Topics include the measurement and accumulations of costs, including direct and indirect costs, costs allocation procedures, cost volume relationships, and the application of overhead. The controls in applying cost accounting to the design of the information system, inclusive of the flexible budgets, responsibility accounting, profit center analysis and standard costs will be studied. How cost accounting assists in decision making and planning for capital budgeting and inventory planning will be considered. Prerequisites: MSB 110 and 120.
 
ACCT 410 — Auditing (3)
A study of the contributions of the independent accountant or the internal auditor to the reliability of financial and other data. Topics include generally accepted auditing standards, professional ethics, accountants’ legal responsibilities, internal control, and the auditor’s reports, utilizing the computer to audit, auditing computerized systems, and statistical sampling. Prerequisites: ACCT 301.
 
ACCT 440 — Accounting Information Systems (3)
This course provides the accounting major with a systems perspective applied to traditional and current accounting topics. Topical coverage includes accounting systems concepts and tools, the structure of internal control in a computerized environment, computer auditing and the cycle of transaction processing. Prerequisites: CIS 110 and ACCT 302.
 
ACCT 460 — Advanced Federal Taxation (3)
A study of federal taxation involving partnerships, corporations and estates, and trusts. Problem solving, planning, and research will be emphasized. Prerequisite: ACCT 230.
 
ACCT 470 — Accounting Policy & Professional Responsibility (3)
This course will familiarize the accounting major with the GAAP Standard Setting process and function of the Financial Accounting Standards Board (FASB) and The Securities and Exchange Commission (SEC). It will also integrate professional responsibility of the accountant through case study analysis of ethical issues. Prerequisite: ACCT 410.
 
ACCT 480 — CPA Review (3)
A study of pronouncements of the CPA Review, including the Financial Accounting Stan­dards Board and the Securities and Exchange Commission, as well as a review of theories and problems of accounting as related to the CPA examination. Recommended elective for second semester junior and senior accounting majors. Prerequisites: ACCT 310, 340, 460. 
 
ACCT 490 — Independent Study in Accounting (3)
Advanced projects in a specialized area of Accounting under the supervision of a faculty member in the Accounting Department. Senior status required. Open to juniors and seniors only with permission of the Department Chairperson.
 
ACCT 498 — Topics (3)
Topics selected from contemporary accounting issues which may be offered from time to time to meet the need of the students. Prerequisites may be required based upon the content of the course.
 
ACCT 499 — Accounting Internship (1-6)
A work experience meeting time requirements for the credits earned within a recognized accounting firm or industry setting. Selection determined by academic background and interviews, with Department Chairperson’s approval required in writing prior to the work experience. Open to Accounting majors only.
 
BUS 345 — Business Law II (3)
A study of the legal relations created in the various forms of business organizations (sole proprietorships, partnerships, and corporations). Topics include the substantive law of property including real, personal, and intellectual property, wills, trusts and estates, secured transactions, principal and agency, sales law, insurance, negotiable instruments, and securities regulation. Selected actual cases illustrate practical problems encountered in business. Prerequisite: MSB 240.
 
CIS 110 — Introduction to Computer Applications for Business (3)
This course is designed to help students achieve a basic proficiency in specific computer applications to include word processing, spreadsheets, database management, and mul­timedia presentations. Topics also include the integration of these applications as well as the incorporation of resources available via the internet. 
 
ECON 111: Introduction to Macroeconomics (3)
Macro-Economics: the theory of national income, aggregate demand, and the level of employment; money and banking; and government fiscal policy.
 
ECON 112 — Introduction to Microeconomics (3)
Micro-economic principles: the theory of price under various market conditions; the economic function of government; elements of international economics.
 
ECON 221 — Statistics for Economics and Business I​ (3)
An introduction to statistical and mathematical methods used in business fields and economics. Topics include basic statistical concepts, sampling, probability, basic statisti­cal distributions, estimation, hypothesis testing, and introduction to regression analysis.
 
IB 241 — Globalization (3)
This course will provide a broad overview of the environment in which international business takes place. The topics to be covered include but are not limited to analysis of the political, legal, ethical, and cultural environments in which international businesses operate; understanding corporate strategy formulation in the face of government intervention; understanding the International monetary system; and discussing international trade and foreign direct investment. The course covers a broad spectrum of topics to equip students with the fundamentals of international business.
 
MATH 123 — Finite Mathematics (3)
Topics include lines and linear functions; a geometric approach to linear programming; mathematics of finance; sets and counting; elementary probability; probability distributions and statistics. Business applications emphasized.  Excel utilized.  
 
MSB 100 — Introduction to Business (1)
The purpose of this course is to introduce students interested in pursuing academic majors in business to the William G. McGowan School of Business’ majors in conjunction with the Angelo P. DeCesaris ’53 Executive in Residence initiative, which seeks to assist students in making informed and proactive career decisions.  The Angelo P. DeCesaris ’53 Executive in Residence initiative in the School of Business seeks to develop business students’ knowledge of the professional competencies of business and community and to have students apply these competencies in supporting the common good. The student and career development process presented in this course will allow students to understand and make choices and career plans based on an assessment of their interests, skills, and values as well as up-to-date information and mentoring about occupations and trends in the job market for students in the majors of the School of Business.
 
MSB 110 — Introduction to Financial Reporting (3)
A survey of the financial accounting concepts and procedures used as applied to service and trading business with an emphasis upon the uses and interpretation of financial statements.
 
MSB 120 — Introduction to Management Control and Planning (3)
An introduction to the role of accounting information in the measurement of business and employee performance, and to facilitate planning decisions such as product and ser­vice selection, budgeting, investments, and profit measurement. Prerequisite: MSB 110.
 
MSB 200 — Principles of Management (3)
The course provides an overview of the history of management thought and of managerial activities and analysis of the process of planning, organizing, leading, controlling, and forces of environments in which businesses operate. Topics include strategic planning, organizational design, human resources management, decision-making, ethics, and social responsibility. Relating topics to the current business environment is emphasized. The case analysis concerned with each of these forces is discussed, with emphasis on problem solving.
 
MSB 210 — Principles of Marketing (3)
An introduction to the field of marketing with particular emphasis on how companies develop marketing programs that are responsive to consumers' needs and wants for products and services.
 
MSB 220 — Financial Management (3)
The course introduces basic principles in finance such as cash flow, the time value of money, valuation of the firm and financial assets, and capital budgeting. Prerequisites: MSB 120, and ECON 221.
 
MSB 240 — Business Law I (3)
A study of the nature of law, legal reasoning, and procedures, relating to the court systems, government regulation, administrative agencies, and the private judicial systems of arbitration and mediation. Topics include crimes and torts including economic and business related aspects of each. Special emphasis is placed on contract law, including the formation, breach of contract, and legal remedies. Selected actual cases illustrate practical problems. Prerequisites: ENG 110, COMM 101, and CIS 110.
 
MSB 250 — Business Communication and Mentoring (3)
This course will help students to become more effective writers and presenters in the business workplace. The focus of this course is on the essentials of style, organization, and professionalism in the development of fundamental business correspondence, reports, and presentations. An interactive software program will be used to examine and refine writing abilities. Students will be required to produce documents and present information which reflect the appropriate and effective use of technology. Career exploration and mentoring components will be woven throughout the curriculum. Prerequisites:  MSB 100, ENG 110, and COMM 101.
 
MSB 287 — Business Ethics (3)
Examination of the vocation and moral context of business; critical reflection, through engagement with the philosophical and Catholic traditions, on how to make a living and live well; and extended consideration of issues and problems that arise in contemporary business settings. Prerequisite: PHIL 101.
 
MSB 305 — Organizational Behavior (3)
An introduction to the field of Organizational Behavior. Organizational Behavior is an interdisciplinary field that examines human behavior in organizational settings and concerns the behavioral interactions of individuals, groups, and the organization itself. Prerequisite: MSB 200.
 
MSB 400 – Professional Seminar (2)
The course provides students the opportunity to draw upon and enhance their professional knowledge learned and applied throughout their coursework and allows  them to reflect upon this body of knowledge.  This course will also permit the students to combine their prior professional knowledge, career planning, and mentoring experiences to formulate a final action plan for a lifelong commitment to learning, career, and socially responsible behavior.  Prerequisites:  MSB 100, MSB 210, MSB 220, MSB 240, MSB 287, and MSB 305 and senior status.
 
MSB 480 — Strategic Management (3)
This capstone course uses strategic planning as a means of confirming and integrating participants’ comprehensive business competencies. Conceptual knowledge acquired from business foundation courses is applied to the realities of the global management environment. The goal of this course is to provide an opportunity for students to synthesize concepts, identify problems, analyze and evaluate alternative solutions, and to formulate socially responsible actions. Prerequisites: MSB 100, MSB 210, MSB 220, MSB 240, MSB 287, and MSB 305 and senior status.