Courses at the 300-level

Accounting systems are introduced, with emphasis on the accounting cycle through the preparation of statements. Students work with general ledger software and spreadsheet applications. Lecture and laboratory.
3 credit hours

• ACCT 201
• CIS 251

Accounting concepts, standards, principles, and practices in financial reporting for business entities are studied. Topics include assets, liabilities, and stockholder equity. Lecture and laboratory. (Formerly Intermediate Accounting I.)
3 credit hours

• ACCT 310, with a minimum grade of C

A continuation of ACCT 311, topics include revenue recognition, pensions, accounting for income taxes, leases, cash flow statements, and financial analysis. Lecture and laboratory. (Formerly Intermediate Accounting II.)
3 credit hours

• ACCT 311

Focus is on internal accounting information and decision support systems that provide data and reports for product costing and management decision making. Lecture and laboratory. (Formerly Internal Reporting I.)
3 credit hours

• ACCT 202 and 310, with a minimum grade of C

Federal income tax law is introduced, with emphasis on individuals. (Formerly Taxes for Business Decisions.)
3 credit hours

• ACCT 201
• or consent of department chair.

Prospective managers and auditors study the extent and significance of fraudulent activity, gaining understanding of the methods and techniques for prevention and detection.
3 credit hours

• ACCT 201

A conceptual foundation is provided for understanding the accounting and financial reporting of governmental and not-for-profit organizations. (Formerly Accounting for Nonprofit Organizations.)
3 credit hours

• ACCT 202

The evolution of the major subsystems of computer hardware, technical knowledge of the integration of hardware, and selected operating systems software are examined.
3 credit hours

• CIS 352
• One course from the folowing: CIS 255, 256, 257
• or consent of department chair

Students are introduced to the process of Web page development using rapid application software. Study includes HTML basics, the creation of Web objects, common Web page formats, and functions to create a personal Web page.
3 credit hours

• CIS 251 or equivalent
• or consent of department chair

New courses are offered by faculty to present latest computer information materials.
3 credit hours

• CIS 251 or equivalent
• or consent of department chair

Advanced applications of Office Suite software are examined. Applications include database, spreadsheet, word processing, and presentation graphics. (Formerly CIS 252: Microcomputer Applications for Management.)
3 credit hours

• CIS 251 or equivalent
• or consent of department chair

The fundamentals of analysis, design, and the implementation of information systems for managerial decision making are examined, including use of the Internet.
3 credit hours

• CIS 251 or equivalent
• or consent of department chair

Business applications using Java programming language are further developed. Topics include object-oriented design, object-oriented programming, and database connectivity.
3 credit hours

• CIS 255

The basic techniques and skills for developing knowledge-based information systems are provided. No prior knowledge or experience with expert systems or programming language is required. Lecture and laboratory.
3 credit hours

• CIS 352
• One course from the following: CIS 255, 256, 257
• or consent of the department chair

Students are introduced to a variety of sophisticated programming components of Visual Basic. These components include variable arrays, database creation and management, activeX components, and class modules.
3 credit hours

• CIS 257