BA in Accounting

CIS1140 - Business Computer Skills

Credits: 3

Uses commercial software to understand the business functions of computers and develop personal competency in practical application of computers in business. Provides specific knowledge and advanced capabilities in various skills necessary for effective performance in academic and practical environments.

ASC1006 - Mastering eLearning

Credits: 1

Helps students new to Florida Tech and online learning to adjust to the university and acquire essential academic and administrative survival skills (online classroom behavior, academic honesty, study skills, etc.) that enhance academic integration into college.

BUS1801 - Global Business Perspectives

Credits: 3

Surveys the functions and operations of business organizations in a global marketplace. Studies the structure, operation, financing, relationships and responsibilities of firms in context of current legal, social, regulatory and environmental issues. Requires critical thinking, communication, research, and individual and group problem solving.

EAC2211 - Principles of Accounting 1

Credits: 3

Introduces the financial environment, financial statements, the accounting cycle and the theoretical framework of accounting measurement, emphasizing mechanics, measurement theory and the economic environment.

EAC2212 - Principles of Accounting 2

Prerequisite: BUS 2211 or EAC 2211

Credits: 3

EAC3211 - Intermediate Accounting 1

Prerequisite: EAC 2212

Credits: 3

Studies the development of generally accepted accounting principles and valuation models in their application to financial statement presentations. Includes in-depth coverage of the preparation and use of accounting information based on current accounting standards of financial accounting.

EAC3212 - Intermediate Accounting 2

Prerequisite: EAC 3211

Credits: 3

Continues EAC 3211. Includes the valuation of liabilities and equities, revenue realization, accounting changes, income taxes, leases and financial statement disclosures.

EAC3331 - Cost Accounting

Prerequisite: EAC 2212

Credits: 3

Studies relevant costs for managerial decision-making. Includes cost accounting fundamentals used in managerial control functions.

EAC4411 - Auditing

Prerequisite: EAC 3212

Credits: 3

Covers the principles and procedures of internal and public auditing. Includes the ethics, responsibilities, standards and reports of professional auditors.

EAC4421 - Individual Federal Income Taxes

Requires computer skills. Prerequisite: EAC 2212

Credits: 3

Introduces federal taxes, emphasizing individual taxation. Includes the concepts of business income in various forms of business, the practical application of tax laws including tax return preparation, and simple tax research. Also introduces the various taxes beyond federal taxes.

EBA3334 - Applied Decision Methods for Business

Prerequisite: BUS 2703 or EST 2703 or MTH 2401

Credits: 3

Uses quantitative techniques to aid in decision-making. Emphasizes problem identification and applies appropriate solution techniques for interpretation of results. Includes probability theory, decision-making under certainty, risk and uncertainty, inventory control, forecasting, PERT/CPM, utility theory and linear programming.

EBA4498 - Strategic Management

Prerequisite: EAC 2212, EMG 3225, EMG 3301, EMK 3601

Credits: 3

Incorporates all functional business areas dealing with organizational challenges. Emphasizes decision-making processes related to strategy formulation and implementation in global settings.

EEC2303 - Introduction to Macroeconomics

Prerequisite: MTH 1000 or MTH 1001 or MTH 1701 or MTH 1702

Credits: 3

Introduces the concepts that aid in understanding both aggregate economic conditions and the policy alternatives designed to stabilize national economies. Includes the determination of GDP and national income, inflation, unemployment, monetary policy, economic growth and exchange rates.

EEC2304 - Introduction to Microeconomics

Prerequisite: MTH 1000 or MTH 1001 or MTH 1010 or MTH 1701 or MTH 1702

Credits: 3

Introduces the neoclassical theory of price determination. Includes supply and demand analysis, production and cost theory, market structures, externalities and public goods, factor payments, income distribution and informational asymmetries.

ELA2601 - Law 1

Credits: 3

Investigates the operational responsibilities of individuals in light of political, moral, social, ethical and jurisprudential considerations.

EMG3225 - Finance for Managers

Ability to use computer spreadsheets and financial business calculator. Prerequisite: BUS 2212 or EAC 2212

Credits: 3

Introduces the principles of corporate financial management. Emphasizes the time value of money in investments of real or financial assets. Covers planning for current assets and liabilities, and long-range capital. Passing grade in EST 2703 is recommended.

EMG3301 - Principles of Management

Prerequisite: COM 1102

Credits: 3

Introduces management as a discipline and process. Includes evolution and scope of management, decision-making, planning, strategy, organizing, staffing, leading, control, change, and the importance of management in the global environment and ethical considerations of management decisions.

EMG4005 - Business Research Skills & Application

Credits: 3

Introduces business research methods and techniques for composing and formatting an industry analysis. Emphasizes written communication for the business discipline and how to use library and census databases. Requires synthesis of information from multiple sources and production of senior-level business analysis. First in a two-course sequence.

EMG4006 - Business Plan Research

Prerequisite: EMG 4005

Credits: 3

Focuses on applying business research methods learned in  to produce a new venture concept and actionable business plan as second in a two-course sequence. Emphasizes critical thinking and business analysis tools (marketing, and operational, financial, organizational and strategic analysis). Introduces business presentation techniques.

EMG4412 - Organizational Behavior and Development

Prerequisite: EMG 3301 or PSY 3541

Credits: 3

Studies human behavior in organizations. Blends newer concepts of behavior theory with classical organizational theory. Includes methods for bringing change to organizations.

EMK3601 - Principles of Marketing

Requirement(s): Successful completion of 30 credits hours in Florida Tech Online Prerequisite: COM 1102, EEC 2303

Credits: 3

Provides the fundamental principles in the marketing of goods, services and ideas. Includes planning, pricing, promotions and distribution. Focuses on global marketing, marketing ethics and managing the marketing function.

HUM2051 - Civilization 1: Ancient through Medieval

Prerequisite: COM 1102

Credits: 3

Introduces civilization from its early development to the European Renaissance. Emphasizes the interpretation of primary texts that reflect the intellectual and historical changes in society. The first of two interdisciplinary courses.

EMG3331 - Management of Human Resources

Prerequisite: EMG 3301

Credits: 3

Covers the principles and systems related to the management and leadership of human resources. Includes legal and administrative law issues; health, safety and security; selection and placement; job analysis; training and development; compensation and benefits; and job analysis systems.