In America, our income is taxed when we earn it and when we spend it. Our property is taxed when we own it and sometimes even when we give it away! We pay taxes to our local, state, and federal governments. Learn where you tax dollars go, how they are used, and how you influence tax legislation. Evaluate how our taxes affect diverse populations in American society.

Credits: 3

Term(s) Typically Offered: Offered Summer & Winter Terms

Foundations of Academic Discovery serves as the entry point to the Rock Integrated Studies Program. With its strong faculty-student interaction, the course promotes intellectual inquiry, critical and creative thinking, and academic excellence. Through varied content, the course introduces students to academic discourse and information literacy while exploring topics such as diversity and inclusion and global awareness. This course will set students along the path to becoming engaged with issues and scholarship important to a 21st century education while they learn about themselves and their place in the world.

Credits: 3

Term(s) Typically Offered: Offered as Needed

Enrollment limited to students with a semester level of Freshman 1 or Freshman 2.
Enrollment limited to students with the ROCK STUDIES 2 STUDENT or ROCK STUDIES STUDENT attributes.

A unique and specifically focused course within the general purview of a department which intends to offer it on a "one time only" basis and not as a permanent part of the department's curriculum.

Credits: 1-3

Term(s) Typically Offered: Offered as Needed

A workshop is a program which is usually of short duration, narrow in scope, often non-traditional in content and format, and on a timely topic.

Credits: 1-6

Term(s) Typically Offered: Offered as Needed

A Selected Topics course is a normal, departmental offering which is directly related to the discipline, but because of its specialized nature, may not be able to be offered on a yearly basis by the department.

Credits: 1-3

Term(s) Typically Offered: Offered as Needed

A study of accounting concepts and principles that govern the recording, processing, and reporting of accounting information. The significance of the financial statements and the analysis of accounting information for investors, creditors, and other external users in the decision making process is emphasized.

Credits: 3

Term(s) Typically Offered: Offered Every Term

Thematic Thread(s): Cultural Literacy & Community Building, Institutions & Human Innovations, Transfer Thread Completion Course

A study of accounting concepts and procedures used for cost analysis, cost allocation , planning, and reporting accounting information with an internal perspective. The significance of accounting information and the financial statements for management''s decision-making process is emphasized.

Prerequisite: ACCT 209^D
D Requires minimum grade of D.

Credits: 3

Designing effective accounting information systems to generate reliable accounting information is the focus of the course. The significance of accounting information, transaction cycles, systems controls, document flowcharts, and accounting software are emphasized.

Prerequisites: ACCT 209^C and (CPSC 210^D or MIS 210^D)
^C Requires minimum grade of C.
^D Requires minimum grade of D.

Credits: 3

Term(s) Typically Offered: Offered Every Term

A unique and specifically focused course within the general purview of a department which intends to offer it on a "one time only" basis and not as a permanent part of the department's curriculum.

Credits: 1-3

Term(s) Typically Offered: Offered as Needed

A workshop is a program which is usually of short duration, narrow in scope, often non-traditional in content and format, and on a timely topic.

Credits: 1-6

Term(s) Typically Offered: Offered as Needed

A Selected Topics course is a normal, departmental offering which is directly related to the discipline, but because of its specialized nature, may not be able to be offered on a yearly basis by the department.

Credits: 1-3

Term(s) Typically Offered: Offered as Needed

Study of the federal income tax system, individual returns, rates, income exclusions and inclusions, gains and losses, deductions, alternate tax methods, and withholding of taxes. Prerequisite: Advanced business standing.

Prerequisite: ACCT 209^D
D Requires minimum grade of D.

Credits: 3

Term(s) Typically Offered: Offered Fall Terms

Students with a semester level of Freshman 1, Freshman 2 or Sophomore 1 may not enroll.

A study of control concepts and costing methods including systems for management control, inventory valuation, cost-volume-profit analysis, standard variance analysis, budgeting, decision models, product cost accumulation, and quantitative methods in cost analysis.

Prerequisites: ACCT 209^C and (ECON 219^D or MGMT 219^D)
^C Requires minimum grade of C.
^D Requires minimum grade of D.

Credits: 3

Term(s) Typically Offered: Offered Fall & Spring Terms

Students with a semester level of Freshman 1, Freshman 2 or Sophomore 1 may not enroll.

Corporate, partnership, estate and trust taxation are covered along with topics such as depletion, net operating losses, and installment and deferred payment sale.

Prerequisite: ACCT 308^D
D Requires minimum grade of D.

Credits: 3

Term(s) Typically Offered: Offered as Needed

Students with a semester level of Freshman 1, Freshman 2 or Sophomore 1 may not enroll.

An examination of accounting principles and the study of the foundations of accounting theory and practice. Emphasis is placed on the conceptual framework of accounting and the development of generally accepted accounting principles including the FASB Codification, SEC, IASB, and other standards setting bodies; time value of money concepts, accounting for stockholders' equity; revenue recognition, the cash flow statement, and the presentation of the balance sheet and income statement. Ethical issues and concerns are stressed throughout the course.

Prerequisites: ACCT 209^C and ACCT 230^C and ECON 202^D and (ECON 219^D or MGMT 219^D)
^C Requires minimum grade of C.
^D Requires minimum grade of D.

Credits: 4

Term(s) Typically Offered: Offered Fall, Spring, & Summer

Students with a semester level of Freshman 1, Freshman 2 or Sophomore 1 may not enroll.

A continuation of ACCT 313 covering the detailed examination and application of generally accepted accounting procedures in accounting for stockholders' equity: contributed capital and retained earnings; revenue and expense determination, share based compensation, EPS, accounting changes and error corrections, and measurement with particular emphasis on pensions, leases, and deferred taxes. Ethical issues and concerns are stressed throughout the course.

Prerequisite: ACCT 313^D
D Requires minimum grade of D.

Credits: 4

Term(s) Typically Offered: Offered Fall, Spring, & Summer

Students with a semester level of Freshman 1, Freshman 2 or Sophomore 1 may not enroll.

A continuation of ACCT 313 covering the detailed examination and application of generally accepted accounting principles in accounting for stockholders' equity issues: revenue recognition, pensions, leases, deferred taxes, share based compensation, EPS, accounting changes and error corrections; and the cash flow statement. Ethical issues and concerns are stressed throughout the course.

Prerequisite: ACCT 314^C
C Requires minimum grade of C.

Credits: 3

Term(s) Typically Offered: Offered Fall & Spring Terms

Students with a semester level of Freshman 1, Freshman 2 or Sophomore 1 may not enroll.

Forensic Accounting as an accounting field of study has surged with the high profile corporate misappropriation of assets/financial statement manipulation and fraud situations over the last 20 years. White collar fraud and the resulting increased legislation has heightened awareness of fraud and increased the need for accountants with forensic accounting skills. Certifications such as the Certified Fraud Examiner (CFE) now increasingly sought after by practitioners and students. ACCT 320 is dual listed as ACCT 620.

Prerequisites: ACCT 209^C and ACCT 313^C
C Requires minimum grade of C.

Credits: 3

Term(s) Typically Offered: Offered Fall Terms

Students with a semester level of Freshman 1, Freshman 2 or Sophomore 1 may not enroll.

This course acquaints students with the process used to construct and understand the financial reports of organizations. An important objective is to understand the decisions that must be made in the financial reporting process and to develop the ability to evaluate and use accounting data. Included in the content are a study of accounting concepts and procedures used for financial statement analysis, cost analysis, cost allocation, planning and reporting accounting information. The significance of accounting information and the financial statements for management's decision-making process is emphasized.

Prerequisite: ACCT 209^D
D Requires minimum grade of D.

Credits: 3

Term(s) Typically Offered: Offered Every Term

Students with a semester level of Freshman 1, Freshman 2 or Sophomore 1 may not enroll.

This course is a continuation of Cost Accounting, ACCT 310. This course covers breakeven analysis, activity based costing, inventory management, differential analysis, transfer pricing, product pricing, capital planning, cost centers, the balanced scorecard, and decision making under uncertainty.

Prerequisite: ACCT 310^D
D Requires minimum grade of D.

Credits: 3

Term(s) Typically Offered: Offered as Needed, Offered Summer Terms

Students with a semester level of Freshman 1, Freshman 2 or Sophomore 1 may not enroll.

A study of the various processes available to resolve business disputes and an exploration of complex legal relationships that affect business, including contracts, business formations, employment, and torts and consumer law.

Credits: 3

Term(s) Typically Offered: Offered Every Term

Students with a semester level of Freshman 1, Freshman 2 or Sophomore 1 may not enroll.

An analysis of complex transactions including mergers and acquisitions, antitrust law, financial instruments, intellectual property, bankruptcy, environmental, estate and international law.

Prerequisite: ACCT 340^D
D Requires minimum grade of D.

Credits: 3

Term(s) Typically Offered: Offered as Needed

Students with a semester level of Freshman 1, Freshman 2 or Sophomore 1 may not enroll.

The focus of this class is service learning. The students will be afforded the opportunity to receive IRS certification as a tax preparer while making a difference in their community. Students will prepare annual federal and state income tax return for low income individuals that quality for the Volunteer Income Tax Assistance (VITA) Program. Students must pass an IRS certification exam and receive training on the Tax software. All Individual tax returns prepared as part of this class will be detailed reviewed prior to filing the tax. Students will develop and enhance a number of soft skills such as problem solving, teamwork, critical thinking, and leadership, each of which is valuable to entry-level accounting and business professionals.

Prerequisite: ACCT 308 (may be taken concurrently)^D
D Requires minimum grade of D.

Credits: 3

Enrollment limited to students with a semester level of Junior 2, Post Baccalaureate, Senior 1 or Senior 2.
Enrollment limited to students in the College of Business college.
Enrollment limited to students with department of Accounting,Economics & Finance.

A unique and specifically focused course within the general purview of a department which intends to offer it on a "one time only" basis and not as a permanent part of the department's curriculum.

Credits: 1-3

Term(s) Typically Offered: Offered as Needed

Students with a semester level of Freshman 1, Freshman 2 or Sophomore 1 may not enroll.

A workshop is a program which is usually of short duration, narrow in scope, often non-traditional in content and format, and on a timely topic.

Credits: 1-6

Term(s) Typically Offered: Offered as Needed

Students with a semester level of Freshman 1, Freshman 2 or Sophomore 1 may not enroll.

A Selected Topics course is a normal, departmental offering which is directly related to the discipline, but because of its specialized nature, may not be able to be offered on a yearly basis by the department.

Credits: 1-3

Term(s) Typically Offered: Offered as Needed

Students with a semester level of Freshman 1, Freshman 2 or Sophomore 1 may not enroll.

Legal Environment of Healthcare acquaints future healthcare managers with legal issues relating to government, patients, healthcare employees, and contractors. This course surveys a wide variety of legal concepts, terms, and common-sense tips for entry-level healthcare organization employees.

Prerequisites: HCAM 230^C and HCAM 275^C
C Requires minimum grade of C.

Credits: 3

Term(s) Typically Offered: Offered Fall Terms Even, Offered Spring Terms, Offered Winter Terms Odd

Objective examination of financial statements with emphasis on internal control, review and evaluation, sampling theory and application, and procedural testing.

Prerequisite: ACCT 315^C
C Requires minimum grade of C.

Credits: 3

Term(s) Typically Offered: Offered Fall & Spring Terms

Students with a semester level of Freshman 1, Freshman 2 or Sophomore 1 may not enroll.

Analysis of current accounting theory and application in practice. Additional focus on ethics, written and oral communication, organization skills, professionalism, and current topics.

Prerequisite: ACCT 314^D
D Requires minimum grade of D.

Credits: 3

Term(s) Typically Offered: Offered as Needed

Students with a semester level of Freshman 1, Freshman 2 or Sophomore 1 may not enroll.

In this course, advanced accounting concepts and procedures affecting partnerships, governmental entities, not-for-profit organizations, estates, and trusts are presented. Diverse global accounting issues, diversity in application of generally accepted accounting standards (GAAP), and the harmonization of GAAP in the development of international financial reporting standards (IRFS) as it applies to business combinations, consolidations, and transactions between international entities are highlighted.

Prerequisite: ACCT 315^C
C Requires minimum grade of C.

Credits: 3

Term(s) Typically Offered: Offered Fall & Spring Terms

Students with a semester level of Freshman 1, Freshman 2 or Sophomore 1 may not enroll.

Continuation of ACCT 411 with emphasis on computerized accounting systems and auditing procedures.

Prerequisite: ACCT 411^D
D Requires minimum grade of D.

Credits: 3

Term(s) Typically Offered: Offered as Needed

Students with a semester level of Freshman 1, Freshman 2 or Sophomore 1 may not enroll.

This course is a continuation of Advanced Accounting, ACCT 413. Covers various topics, with emphasis on not-for-profit accounting (government, education, hospitals, and volunteer organizations), fiduciary accounting (estates, trusts, and insolvent companies), and advanced financial statement presentations (interim reporting, foreign currency, and segment reporting). Related pronouncements from the Financial Accounting Standards Board and the Governmental Accounting Standards Board will also be introduced.

Prerequisite: ACCT 413^D
D Requires minimum grade of D.

Credits: 3

Term(s) Typically Offered: Offered as Needed

Enrollment limited to students with a semester level of Senior 1 or Senior 2.

Analysis of data for accounting and finance applications. Focus on accounting data analysis concepts and techniques for decisions making and the use of large data sets involving accounting information. Development of analysis and problem solving skills using current software tools available to accounting professionals. ACCT 429 is dual listed as ACCT 629.

Prerequisite: ACCT 230^C
C Requires minimum grade of C.

Credits: 3

Term(s) Typically Offered: Offered Spring Terms

Enrollment limited to students with a semester level of Senior 1 or Senior 2.

Supervised placement in selected public and private agencies at appropriate institutions. Prerequisites: Application and permission of the instructor. It is recommended that this be taken as a 3 credit internship.

Credits: 1-12

Term(s) Typically Offered: Offered Fall, Spring, & Summer

Students with a semester level of Freshman 1, Freshman 2 or Sophomore 1 may not enroll.

This course covers the law as it applies to all aspects of the employer - employee relation, including union activity, discrimination, selection, testing and employment contracts.

Prerequisites: MGMT 351^D or MGMT 250^D or MGMT 251^D
D Requires minimum grade of D.

Credits: 3

Term(s) Typically Offered: Offerings Vary

Students with a semester level of Freshman 1, Freshman 2 or Sophomore 1 may not enroll.

In-depth reading and/or research in an area of particular interest to the student, done with the guidance of a faculty member. Prerequisites: 12 credits of accounting courses, application, and permission of the instructor, departmental chairperson, and dean of the college where the study will be conducted. Independent Study courses give students the opportunity to pursue research and/or studies that are not part of the university's traditional course offerings. Students work one on one or in small groups with faculty guidance and are typically required to submit a final paper or project as determined by the supervising professor.

Credits: 1-3

Term(s) Typically Offered: Offered as Needed

Students with a semester level of Freshman 1, Freshman 2 or Sophomore 1 may not enroll.

A workshop is a program which is usually of short duration, narrow in scope, often non-traditional in content and format, and on a timely topic.

Credits: 1-6

Term(s) Typically Offered: Offered as Needed

Students with a semester level of Freshman 1, Freshman 2 or Sophomore 1 may not enroll.

A Selected Topics course is a normal, departmental offering which is directly related to the discipline, but because of its specialized nature, may not be able to be offered on a yearly basis by the department.

Credits: 1-3

Term(s) Typically Offered: Offered as Needed

Students with a semester level of Freshman 1, Freshman 2 or Sophomore 1 may not enroll.

As an introductory course, it is intended to provide an understanding of how our economic system works. It examines the forces that determine what, how much and who obtains the outputs of the economy, and explains the issues behind current economic problems. A framework of building blocks from micro, macro, and international economics is developed to enable students to comprehend the differences among alternative solutions and to understand the implications of policy issues constantly confronting a mixed dynamic economy.

Credits: 3

Term(s) Typically Offered: Offered Winter, Spring&Summer

Thematic Thread(s): Citizenship & Social Problems, Transfer Thread Completion Course

Foundations of Academic Discovery serves as the entry point to the Rock Integrated Studies Program. With its strong faculty-student interaction, the course promotes intellectual inquiry, critical and creative thinking, and academic excellence. Through varied content, the course introduces students to academic discourse and information literacy while exploring topics such as diversity and inclusion and global awareness. This course will set students along the path to becoming engaged with issues and scholarship important to a 21st century education while they learn about themselves and their place in the world.

Credits: 3

Term(s) Typically Offered: Offered as Needed

Enrollment limited to students with a semester level of Freshman 1 or Freshman 2.
Enrollment limited to students with the ROCK STUDIES 2 STUDENT or ROCK STUDIES STUDENT attributes.

A unique and specifically focused course within the general purview of a department which intends to offer it on a "one time only" basis and not as a permanent part of the department's curriculum.

Credits: 1-3

Term(s) Typically Offered: Offered as Needed

A workshop is a program which is usually of short duration, narrow in scope, often non-traditional in content and format, and on a timely topic.

Credits: 1-6

Term(s) Typically Offered: Offered as Needed

A Selected Topics course is a normal, departmental offering which is directly related to the discipline, but because of its specialized nature, may not be able to be offered on a yearly basis by the department.

Credits: 1-3

Term(s) Typically Offered: Offered as Needed

Definition of economics; concepts and institutions; demand, supply and the price system; national income; employment and fiscal policy; monetary policy; economic stability and growth.

Credits: 3

Term(s) Typically Offered: Offered Every Term

Thematic Thread(s): Citizenship & Social Problems, Conservation, Technology & Imagination, Institutions & Human Innovations, Transfer Thread Completion Course, United Stated in Global Context

Economics of the firm; resource allocation; price and output determination; market structure; current economic problems; international economics.

Credits: 3

Term(s) Typically Offered: Offered Every Term

Thematic Thread(s): Citizenship & Social Problems, Human Diversity & Well-Being, Institutions & Human Innovations, Transfer Thread Completion Course, United Stated in Global Context

The study of nature and scope of real estate, factors affecting demand and supply, property rights, title, deeds and title closing, sources of financing, real estate valuation, taxes, leveraged buy-outs, and real estate investment decision.

Credits: 3

Term(s) Typically Offered: Offered as Needed

Probability and statistics in a business environment encompassing descriptive statistics, probability theory, hypothesis testing, linear regression and correlation. Prerequisites: Algebraic proficiency and microcomputer proficiency. Cross-listed as MGMT 219.

Credits: 3

Term(s) Typically Offered: Offered Every Term

A unique and specifically focused course within the general purview of a department which intends to offer it on a "one time only" basis and not as a permanent part of the department's curriculum.

Credits: 1-3

Term(s) Typically Offered: Offered as Needed

A workshop is a program which is usually of short duration, narrow in scope, often non-traditional in content and format, and on a timely topic.

Credits: 1-6

Term(s) Typically Offered: Offered as Needed

A Selected Topics course is a normal, departmental offering which is directly related to the discipline, but because of its specialized nature, may not be able to be offered on a yearly basis by the department.

Credits: 1-3

Term(s) Typically Offered: Offered as Needed

Determination of national income and employment. National income accounts as measures of aggregate economic behavior. Analysis of income stability, unemployment, inflation and growth.

Prerequisites: ECON 201^D and ECON 202^D
D Requires minimum grade of D.

Credits: 3

Term(s) Typically Offered: Offered Spring Terms

Students with a semester level of Freshman 1, Freshman 2 or Sophomore 1 may not enroll.

Intermediate price theory including theories of demand, supply, production, resource allocation, market structure, general equilibrium and risk analysis.

Prerequisites: ECON 201^D and ECON 202^D
D Requires minimum grade of D.

Credits: 3

Term(s) Typically Offered: Offered Fall Terms

Students with a semester level of Freshman 1, Freshman 2 or Sophomore 1 may not enroll.

Emphasis is upon monetary policy, how it is implemented, the theories on which it is based, and the implication of this policy on our economy.

Prerequisite: ECON 201^D
D Requires minimum grade of D.

Credits: 3

Term(s) Typically Offered: Offered as Needed

Students with a semester level of Freshman 1, Freshman 2 or Sophomore 1 may not enroll.

This course analyzes the health care sector. It presents reasons for the growth in health care expenses, assesses how and why they are likely to grow, and details policy options that confront health care administrators, consumers, employers, and government officials.

Credits: 3

Term(s) Typically Offered: Offered Fall & Spring Terms

Thematic Thread(s): Institutions & Human Innovations, Transfer Thread Completion Course, United Stated in Global Context

Students with a semester level of Freshman 1, Freshman 2 or Sophomore 1 may not enroll.

Economic causes and effects of pollution are discussed along with the issue of sustainable economic development. government policy with respect to the environment and renewable energy will be surveyed. The framework connection between sustainability and the core functions of business for profit in the global economy will be presented.

Prerequisite: ECON 202^D
D Requires minimum grade of D.

Credits: 3

Term(s) Typically Offered: Offered Spring Terms

Thematic Thread(s): Institutions & Human Innovations, Transfer Thread Completion Course, United Stated in Global Context

Students with a semester level of Freshman 1, Freshman 2 or Sophomore 1 may not enroll.

Economic and statistical analysis encompassing multiple regression methods, economic and statistical decision analysis, and advanced forecasting techniques.

Prerequisites: ECON 219^D or MGMT 219^D
D Requires minimum grade of D.

Credits: 3

Term(s) Typically Offered: Offered Fall Terms

Students with a semester level of Freshman 1, Freshman 2 or Sophomore 1 may not enroll.

This course introduces various methods on how to analyze large sets of business data in order to uncover potential business opportunities. Students will learn both predictive analytics and prescriptive analytics. The predictive analytics include trend analysis, forecasting techniques, data mining, and spreadsheet modeling. Prescriptive analytics covers linear optimization and decision analysis. Business software such as productivity software, data visualization, and business intelligence software will be heavily used as a main focus of learning.

Prerequisites: (ECON 219^D or MGMT 219^D or STAT 152^D) and (MATH 113^D or MATH 115^D or MATH 117^D or MATH 118^D or MATH 122^D or MATH 123^D or MATH 125^D or MATH 131^D or MATH 210^D or MATH 225^D)
^D Requires minimum grade of D.

Credits: 3

Term(s) Typically Offered: Offered Every Term

Enrollment limited to students with a semester level of Junior 1, Junior 2, Post Baccalaureate, Senior 1, Senior 2, Sophomore 1 or Sophomore 2.

This is an upper division undergraduate course, focused on Behavioral Economics, Game Theory and Experimental Economics. Behavioral economics and experimental economics are relatively new fields in which decision making is examined in a controlled laboratory/field setting. The data from these experiments are used to evaluate theories as well as to test and fine tune policies that could not be easily tested with naturally occurring data. The range of applications for experimental research is broad (and growing) and includes fields such as behavioral economics, public economics, industrial organization and regulation, environmental economics, game theory, and bargaining. This course surveys research in many of these fields and provides a basic framework for designing and conducting experiments. In this sense the course fulfills two objectives: to encourage students to think about the empirical and policy implications of the economic theories taught in other classes and to teach skills that may be used to conduct empirical analysis (using laboratory and field experiments data).

Prerequisite: ECON 202^D
D Requires minimum grade of D.

Credits: 3

Enrollment limited to students with a semester level of Junior 1, Junior 2, Senior 1, Senior 2, Sophomore 1 or Sophomore 2.

Alternative exchange rate systems, commercial trade policies, balance of payments, adjustment mechanisms and the role of international financial organizations.

Prerequisites: ECON 201^D and ECON 202^D
D Requires minimum grade of D.

Credits: 3

Term(s) Typically Offered: Offered Fall Terms

Thematic Thread(s): Institutions & Human Innovations, Transfer Thread Completion Course, United Stated in Global Context

Students with a semester level of Freshman 1, Freshman 2 or Sophomore 1 may not enroll.

An investigation of labor markets and the effect of institutional forces on employment, wage determination, stability, and the availability of labor.

Prerequisite: ECON 202^D
D Requires minimum grade of D.

Credits: 3

Term(s) Typically Offered: Offered as Needed

Students with a semester level of Freshman 1, Freshman 2 or Sophomore 1 may not enroll.

A unique and specifically focused course within the general purview of a department which intends to offer it on a "one time only" basis and not as a permanent part of the department's curriculum.

Credits: 1-3

Term(s) Typically Offered: Offered as Needed

Students with a semester level of Freshman 1, Freshman 2 or Sophomore 1 may not enroll.

A workshop is a program which is usually of short duration, narrow in scope, often non-traditional in content and format, and on a timely topic.

Credits: 1-6

Term(s) Typically Offered: Offered as Needed

Students with a semester level of Freshman 1, Freshman 2 or Sophomore 1 may not enroll.

A Selected Topics course is a normal, departmental offering which is directly related to the discipline, but because of its specialized nature, may not be able to be offered on a yearly basis by the department.

Credits: 1-3

Term(s) Typically Offered: Offered as Needed

Students with a semester level of Freshman 1, Freshman 2 or Sophomore 1 may not enroll.

Supervised placement and research in selected public and private agencies at appropriate institutions. Course can be taken for 1-12 credits, 3 credits are recommended.

Prerequisites: ECON 201^D and ECON 202^D
D Requires minimum grade of D.

Credits: 1-12

Term(s) Typically Offered: Offered Fall, Spring, & Summer

Students with a semester level of Freshman 1, Freshman 2 or Sophomore 1 may not enroll.

In-depth reading and/or research in an area of particular interest to the student, with the guidance of a faculty member. Prerequisites: 12 hours of major courses, application, and permission of the instructor, departmental chairperson, and dean of the college where the study will be conducted. Independent Study courses give students the opportunity to pursue research and/or studies that are not part of the university's traditional course offerings.  Students work one on one or in small groups with faculty guidance and are typically required to submit a final paper or project as determined by the supervising professor.

Credits: 1-3

Term(s) Typically Offered: Offered as Needed

Students with a semester level of Freshman 1, Freshman 2 or Sophomore 1 may not enroll.

A workshop is a program which is usually of short duration, narrow in scope, often non-traditional in content and format, and on a timely topic.

Credits: 1-6

Term(s) Typically Offered: Offered as Needed

Students with a semester level of Freshman 1, Freshman 2 or Sophomore 1 may not enroll.

A Selected Topics course is a normal, departmental offering which is directly related to the discipline, but because of its specialized nature, may not be able to be offered on a yearly basis by the department.

Credits: 1-3

Term(s) Typically Offered: Offered as Needed

Students with a semester level of Freshman 1, Freshman 2 or Sophomore 1 may not enroll.

All individuals encounter challenging financial decisions. This course will introduce a wide variety of topics, such as cash and debt management, credit rating, insurance policies, housing decisions, taxes, investments, retirement, and estate planning. In addition, students will apply financial planning principles to diverse populations.

Credits: 3

Term(s) Typically Offered: Offered Winter, Spring&Summer

Thematic Thread(s): Cultural Literacy & Community Building, Conservation, Technology & Imagination, Institutions & Human Innovations, Transfer Thread Completion Course

Foundations of Academic Discovery serves as the entry point to the Rock Integrated Studies Program. With its strong faculty-student interaction, the course promotes intellectual inquiry, critical and creative thinking, and academic excellence. Through varied content, the course introduces students to academic discourse and information literacy while exploring topics such as diversity and inclusion and global awareness. This course will set students along the path to becoming engaged with issues and scholarship important to a 21st century education while they learn about themselves and their place in the world.

Credits: 3

Term(s) Typically Offered: Offered as Needed

Enrollment limited to students with a semester level of Freshman 1 or Freshman 2.
Enrollment limited to students with the ROCK STUDIES 2 STUDENT or ROCK STUDIES STUDENT attributes.

A unique and specifically focused course within the general purview of a department which intends to offer it on a "one time only" basis and not as a permanent part of the department's curriculum.

Credits: 1-3

Term(s) Typically Offered: Offered as Needed

A workshop is a program which is usually of short duration, narrow in scope, often non-traditional in content and format, and on a timely topic.

Credits: 1-6

Term(s) Typically Offered: Offered as Needed

A Selected Topics course is a normal, departmental offering which is directly related to the discipline, but because of its specialized nature, may not be able to be offered on a yearly basis by the department.

Credits: 1-3

Term(s) Typically Offered: Offered as Needed

A unique and specifically focused course within the general purview of a department which intends to offer it on a "one time only" basis and not as a permanent part of the department's curriculum.

Credits: 1-3

Term(s) Typically Offered: Offered as Needed

A workshop is a program which is usually of short duration, narrow in scope, often non-traditional in content and format, and on a timely topic.

Credits: 1-6

Term(s) Typically Offered: Offered as Needed

A Selected Topics course is a normal, departmental offering which is directly related to the discipline, but because of its specialized nature, may not be able to be offered on a yearly basis by the department.

Credits: 1-3

Term(s) Typically Offered: Offered as Needed

This course will focus on fundamental issues in the modern globalization of business. The topics covered will include the cultural environments in which business work, politics and law in global business, economic integration, global trade and investment, global finance, global operations and managing global businesses. A special emphasis will be placed on the challenges and opportunities presented to global businesses by the social, political and economic diversity encountered in the global marketplace.

Prerequisites: ECON 201^D and ECON 202^D
D Requires minimum grade of D.

Credits: 3

Term(s) Typically Offered: Offered Every Term

Thematic Thread(s): Citizenship & Social Problems, Cultural Literacy & Community Building, Conservation, Technology & Imagination, Institutions & Human Innovations, Transfer Thread Completion Course, United Stated in Global Context

Students with a semester level of Freshman 1, Freshman 2 or Sophomore 1 may not enroll.

Emphasis is upon monetary policy, how it is implemented, the theories on which it is based, and the implication of this policy on our economy.

Prerequisite: ECON 201^D
D Requires minimum grade of D.

Credits: 3

Term(s) Typically Offered: Offered as Needed

Students with a semester level of Freshman 1, Freshman 2 or Sophomore 1 may not enroll.

Statistical analysis encompassing multiple regression and correlation, ANOVA (simple and multivariate), goodness of fit, statistical decision analysis, and advanced forecasting techniques.

Prerequisites: ECON 219^D or MGMT 219^D
D Requires minimum grade of D.

Credits: 3

Term(s) Typically Offered: Offered as Needed

Students with a semester level of Freshman 1, Freshman 2 or Sophomore 1 may not enroll.

This course covers fundamental topics in finance including but not limited to time value of money, bond valuation, stock valuation, risk and return, capital asset pricing model, cost of capital, and capital budgeting.

Prerequisite: ACCT 209^D
D Requires minimum grade of D.

Credits: 3

Term(s) Typically Offered: Offered Fall, Winter, & Spring

Students with a semester level of Freshman 1, Freshman 2 or Sophomore 1 may not enroll.

Introduction to security markets and their operation; investment alternatives; fundamentals of investment analysis.

Prerequisite: FIN 320^D
D Requires minimum grade of D.

Credits: 3

Term(s) Typically Offered: Offered Fall, Spring, & Summer

Students with a semester level of Freshman 1, Freshman 2 or Sophomore 1 may not enroll.

Principles of bank financial management including sources and uses of funds and the role of the bank in financial markets.

Prerequisite: FIN 320^D
D Requires minimum grade of D.

Credits: 3

Term(s) Typically Offered: Offered as Needed

Students with a semester level of Freshman 1, Freshman 2 or Sophomore 1 may not enroll.

Introduction to financial markets and institutions and to their role in financing business, consumers and government.

Prerequisite: FIN 320^D
D Requires minimum grade of D.

Credits: 3

Term(s) Typically Offered: Offered Fall, Winter, & Spring

Students with a semester level of Freshman 1, Freshman 2 or Sophomore 1 may not enroll.

This course provides in-depth analysis of topics addressed in corporate finance and covers additional advanced topics including but not limited to real asset valuation, corporate governance, short-term financial management, and mergers and acquisitions.

Prerequisite: FIN 320^D
D Requires minimum grade of D.

Credits: 3

Term(s) Typically Offered: Offered Fall, Spring, & Summer

Students with a semester level of Freshman 1, Freshman 2 or Sophomore 1 may not enroll.

A study of the basic principles of insurance and risk. Topics include property and liability insurance; the financial structure and organization of insurance business, and the different fields of insurance.

Prerequisite: FIN 320^D
D Requires minimum grade of D.

Credits: 3

Term(s) Typically Offered: Offered as Needed

Students with a semester level of Freshman 1, Freshman 2 or Sophomore 1 may not enroll.

The study of the nature and scope of real estate investment, investment decision process and investment strategy, financial and risk analysis, tax implications, institutional real estate investment and real estate investment trust funds.

Prerequisite: FIN 320^D
D Requires minimum grade of D.

Credits: 3

Term(s) Typically Offered: Offered as Needed

Students with a semester level of Freshman 1, Freshman 2 or Sophomore 1 may not enroll.

Entrepreneurial finance is the application and adaptation of financial tools and techniques to the planning, funding, operation, valuation and harvesting of intrepreneurial ventures.

Prerequisite: FIN 320^D
D Requires minimum grade of D.

Credits: 3

Term(s) Typically Offered: Offered Spring Terms

Thematic Thread(s): Conservation, Technology & Imagination, Transfer Thread Completion Course

Students with a semester level of Freshman 1, Freshman 2 or Sophomore 1 may not enroll.

A unique and specifically focused course within the general purview of a department which intends to offer it on a "one time only" basis and not as a permanent part of the department's curriculum.

Credits: 1-3

Term(s) Typically Offered: Offered as Needed

Students with a semester level of Freshman 1, Freshman 2 or Sophomore 1 may not enroll.

A workshop is a program which is usually of short duration, narrow in scope, often non-traditional in content and format, and on a timely topic.

Credits: 1-6

Term(s) Typically Offered: Offered as Needed

Students with a semester level of Freshman 1, Freshman 2 or Sophomore 1 may not enroll.

A Selected Topics course is a normal, departmental offering which is directly related to the discipline, but because of its specialized nature, may not be able to be offered on a yearly basis by the department.

Credits: 1-3

Term(s) Typically Offered: Offered as Needed

Students with a semester level of Freshman 1, Freshman 2 or Sophomore 1 may not enroll.

In-depth study of the tools and techniques available for use in retirement and estate planning from a personal financial planning perspective. Particular emphasis will be given to retirement cash flow analysis and planning as well as the transfer tax system inherent in estate planning and the methods available for estate management.

Prerequisites: FIN 321^D and FIN 329^D and ACCT 308^D
D Requires minimum grade of D.

Credits: 3

Term(s) Typically Offered: Offered as Needed

Students with a semester level of Freshman 1, Freshman 2 or Sophomore 1 may not enroll.

Synthesize the topics requisite to expertise in personal financial planning as explored principally through case studies. These topics include risk management, investment, insurance and tax planning, and retirement and estate planning.

Prerequisites: FIN 321^D and FIN 329^D and ACCT 308^D and FIN 409^D
D Requires minimum grade of D.

Credits: 3

Term(s) Typically Offered: Offered as Needed

Students with a semester level of Freshman 1, Freshman 2 or Sophomore 1 may not enroll.

Capital budgeting, cost of capital, capital structure, working capital management and long-term financing.

Prerequisite: FIN 320^D
D Requires minimum grade of D.

Credits: 3

Term(s) Typically Offered: Offered Spring Terms

Students with a semester level of Freshman 1, Freshman 2 or Sophomore 1 may not enroll.

Advanced treatment of investment concepts. In-depth analysis of Modern Portfolio Theory, Capital Asset Pricing Model (CAPM) and its extensions, options, interest options, future markets and precious metals.

Prerequisite: FIN 320^D
D Requires minimum grade of D.

Credits: 3

Term(s) Typically Offered: Offered Fall Terms

Students with a semester level of Freshman 1, Freshman 2 or Sophomore 1 may not enroll.

International monetary systems, sources of funds, import and export financing; taxation of multinational corporations, foreign investment decisions; political risk; risk of foreign exchange losses; management of working capital.

Prerequisite: FIN 320^D
D Requires minimum grade of D.

Credits: 3

Term(s) Typically Offered: Offered Fall & Spring Terms

Students with a semester level of Freshman 1, Freshman 2 or Sophomore 1 may not enroll.

Internationalization of U.S. and foreign banks to meet the global financial needs of multi-national activities.

Prerequisites: FIN 320^D and FIN 323^D
D Requires minimum grade of D.

Credits: 3

Term(s) Typically Offered: Offered as Needed

Students with a semester level of Freshman 1, Freshman 2 or Sophomore 1 may not enroll.

Supervised placement and research in selected public and private agencies at appropriate institutions. Course listed as 1-12 credits, 3 credits are recommended.

Credits: 1-12

Term(s) Typically Offered: Offered Fall, Spring, & Summer

Students with a semester level of Freshman 1, Freshman 2 or Sophomore 1 may not enroll.

In-depth reading and/or research in an area of particular interest to the student, done with the guidance of a faculty member. Independent Study courses give students the opportunity to pursue research and/or studies that are not part of the university's traditional course offerings. Students work one on one or in small groups with faculty guidance and are typically required to submit a final paper or project as determined by the supervising professor.

Credits: 1-3

Term(s) Typically Offered: Offered as Needed

Students with a semester level of Freshman 1, Freshman 2 or Sophomore 1 may not enroll.

A workshop is a program which is usually of short duration, narrow in scope, often non-traditional in content and format, and on a timely topic.

Credits: 1-6

Term(s) Typically Offered: Offered as Needed

Students with a semester level of Freshman 1, Freshman 2 or Sophomore 1 may not enroll.

A Selected Topics course is a normal, departmental offering which is directly related to the discipline, but because of its specialized nature, may not be able to be offered on a yearly basis by the department.

Credits: 1-3

Term(s) Typically Offered: Offered as Needed

Students with a semester level of Freshman 1, Freshman 2 or Sophomore 1 may not enroll.