300. PRINCIPLES OF MANAGEMENT
(Credit, 3 hours). An overview of the field of management;
emphasis on modern management theory
and practice, problems of policy, organization,
and operations. Prerequisite: Junior standing.
320. MANAGERIAL COST ACCOUNTING
(Credit, 3 hours). Principles and practices of
cost determination and cost control, including
such topics as cost allocation procedures,
job order and process costing, direct and
absorption costing, budgeting, standard costs,
responsibility accounting, short-term and
long-term decision analysis, and other topics.
Prerequisite: ACCT 201.
201. INTRODUCTION TO SOCIOLOGY (Credit, 3 hours). The scientific study of the origin, evolution, and organization of social life; eminent scholars of sociology; the development and understanding of present day social-cultural life.
310. TAX ACCOUNTING (Credit, 3 hours).
Fundamentals of federal income tax accounting
with emphasis on individuals, income
inclusions and exclusions, business expenses,
capital gains and losses, statutory deductions,
and other topics. Prerequisite: ACCT 201