Course Descriptions

Bachelor of Science in Management Accounting

Management Accounting

 

COMMON CORE COURSES

COR 1103 - Orientation to Learning (3 credit hours)
Prepares students to locate and use resources available to online and hybrid learners and introduces the Christian worldview unique to JBU. The distinctive characteristics of adult learners are explored and students identify their individual strengths through the StrengthsQuest Assessment instrument. Offered in online and hybrid formats.

BUS 1123 - Business Communication (3 credit hours)
Development of professional communication skills, both written and oral, in business. Includes mechanics, techniques, and psychological principles of effective business communications with emphasis on contemporary communication technologies. Offered in online and hybrid formats. 
Prerequisite: EGL 1013

MGT 2173 - Principles of Management (3 credit hours)
A study of basic principles of leadership and management from historical and contemporary perspectives. Topics include a discussion of the theories, concepts, interrelationships, moral dimensions, character, functions, and skills required to lead and manage in today's organizations. Offered in online and hybrid formats. 

MKT 2143- Principles of Marketing (3 credit hours)
A study of the marketing process for identifying a need and selecting target markets; developing a product to satisfy the need; and the distribution, promotion, and pricing of the product. Offered in online and hybrid formats.  
Prerequisite: ECN 2003 or 2113

BUS 4253 - Business Law and Ethics (3 credit hours)
Basic legal principles that govern modern business transactions. Topics include contracts, real and personal property, agencies, employment, business formation, and Uniform Commercial Code. Emphasis on organizational ethics and compliance. Offered in online and hybrid formats.
Prerequisite: junior standing.

ECN 2113 - Principles of Microeconomics (3 credit hours)
A study of markets and how supply and demand interact to direct the allocation of resources. Topics include market structures, the role of competition, price theory, output determination, and income distribution. Market failure and policy responses to problems such as pollution and poverty are also considered. Offered in online and hybrid formats.

ECN 2123 - Principles of Macroeconomics (3 credit hours)
A study of the determinants of national output and employment levels, the monetary system, and public policy for economic growth and stabilization. Inflation, unemployment, productivity, economic growth, balance of payments, and the public debt are considered from the perspectives of various schools of thought. Offered in online and hybrid formats.
Prerequisite: ECN 2113

BUS 3113 - Spreadsheet Analytics (3 credit hours)
Practice in using spreadsheets for various business applications. Emphasis will be placed on creating schedules, producing reports using pivot tables and graphs, and generating and updating macros through basic Visual coding. Offered in online and hybrid formats.
Prerequisites for Business majors: ATG 2173 and BUS 2193; prerequisites for non-Business majors: ATG 1163 and BUS 2193

BUS 4993 Strategic Management (3 credit hours)
An integrative study of business strategy and policy involving the creation and presentation of a formal business plan. This is a capstone course to be taken after student has completed 80 hours of course work.

 

DISTINCTIVE CORE COURSES - MANAGEMENT ACCOUNTING

BUS 2193 - Business Statistics (3 credit hours)
A study of statistical theory as it applies in business settings. Topics include probability, distributions, descriptive statistics, estimation, hypothesis testing, regression and correlation, non-parametric methods, ANOVA, and statistical quality control. Offered in online format.
Prerequisite: MTH 1113 or consent of instructor

ATG 2173 - Principles of Financial Accounting (3 credit hours)
A study of accounting vocabulary and skill building in the applications of Generally Accepted Accounting Principles to areas such as the accounting cycle, financial statement preparation, cash and inventory control, fixed asset analysis, liabilities and stockholders' equity. Offered in online format.

ATG 2183 - Principles of Managerial Accounting (3 credit hours)
Study of basic concepts of management accounting, planning and control, management decision making, just-in-time operating, activity-based-costing, and financial statement analysis. Offered in an online format.
Prerequisite: ATG 2173

BUS 4003 - Principles of Finance
Presents the basic concepts and tools of contemporary finance, as it relates to business; including the role of managerial finance, the financial market environment, financial statements and ratio analysis, cash flow and financial planning, the time value of money, interest rates, bond and stock valuation, and risk and return. Emphasis is placed on practical financial problem solving using financial formulas, a calculator, and Excel. Offered in an online format.


SPECIALIZATION COURSES - MANAGEMENT ACCOUNTING

ATG 3193 - Managerial Cost Accounting I (3 credit hours)
ATG 4193 - Managerial Cost Accounting II (3 credit hours)

Intermediate courses covering the managerial use of accounting data to assist managers in their plans and decisions regarding resource allocation, organizational control and performance evaluation. These courses will study items such as the costs cycle, job order costing, process costing, budgeting, standard costs, direct costing, and non-manufacturing costs. Offered in online format.
Prerequisite for 3193: ATG 2183
Prerequisite for 4193: ATG 3193

ATG 3123 - Intermediate Management Accounting (3 credit hours)
An intermediate accounting course with in-depth focus on asset, liability and owners’ equity measurement; revenue determination, timing, and recognition; financial statement preparation, presentation, and analysis. Offered in online format.
Prerequisite: ATG 2183

FIN 3063 - Investments (3 credit hours)
A survey course that analyzes, measures, and values: debt, equity, other investment instruments and their derivatives; while exploring the theories, strategies, accounting recognition, tax implications, and risk factors associated with investment activity. Offered in online format.
Prerequisites: ATG 2173 and BUS 4173

ATG 4143 - Internal Auditing (3 credit hours)
Examines standards and procedures of auditing accounting information and statements, internal control, verification of balance sheets and operating accounts, and responsibilities of the auditor. Offered in online format.
Prerequisite: ATG 3123

FIN 4283- Intermediate Corporate Finance (3 credit hours)
Builds on finance theory, methods, and applications of corporate finance with emphasis on the development of problem solving skills for the business manager including risk management and analyzing the international financial environment. Offered in online format.
Prerequisites: ATG 2183 or 1163, BUS 2153, and 4173

BUS 4983 - Management Accounting - Integration and Applied Learning Capstone
Synthesizes the knowledge and skills learned throughout this program. This experience may be, but is not limited to, a guided project, (i.e., designing a new financial plan), analyzing an existing major financial organizational problem/opportunity and recommending solutions through a presentation and report. Offered in an online format.

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