2013–2014 UNIVERSITY CATALOG - Florida Institute of Technology

BUS 2211 INTRODUCTION TO FINANCIAL ACCOUNTING (3 credits).
Introduces the financial accounting environment, financial statements, the accounting
cycle, and the theoretical framework of accounting measurement, emphasizing
mechanics, measurement theory and the economic environment.
BUS 2212 INTRODUCTION TO MANAGERIAL ACCOUNTING (3 credits).
Continues BUS 2211, emphasizing concepts and issues associated with the accounting
and management of businesses, with particular emphasis on understanding
the role of accounting in product costing, costing for quality, cost-justifying
investment decisions, and performance evaluation and control of human behavior.
Prerequisites: BUS 2211.
BUS 2303 MACROECONOMICS (3 credits). 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. (SS)
BUS 2304 MICROECONOMICS (3 credits). 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. (SS) Prerequisites: MTH 1000 or
MTH 1001 or MTH 1701 or MTH 1702.
BUS 2601 LEGAL AND SOCIAL ENVIRONMENTS OF BUSINESS (3 credits).
Investigates the operational responsibilities of business in light of political, moral,
social, ethical and jurisprudential considerations.
BUS 2602 ENVIRONMENTAL LAW AND FORENSIC STUDIES (3 credits).
Introduces the U.S. legal and environmental policy framework implemented through
laws and the courts. Consulting forensics about environmental liabilities, responsible
parties, international issues and legally defensible data are presented in cases
about air/water pollution, toxic substance regulation and resource management.
BUS 2703 BUSINESS STATISTICS (3 credits). Introduces methods of collection,
analysis, and interpretation of data. Includes data presentation; measures of central
tendency and dispersion; probability distributions; hypothesis testing; confidence
interval estimation; analysis of variance; regression and correlation. Prerequisites:
MTH 1000 or MTH 1001 or MTH 1701.
BUS 3208 FEDERAL INCOME TAX 1 (3 credits). Introduces federal income
taxation of individuals and business organizations. May include an overview of
the federal tax system and tax law, taxable and tax-exempt income, deductible and
nondeductible expenses, credits, the tax effects of property transactions and the
tax implications of different organizational forms for a business. Prerequisites:
BUS 2212.
BUS 3211 INTERMEDIATE ACCOUNTING 1 (3 credits). Studies financial reporting
concepts and generally accepted accounting principles including the accounting
cycle, current assets and current liabilities, emphasizing analysis of financial events
and financial reporting alternatives. Prerequisites: BUS 2212.
BUS 3212 INTERMEDIATE ACCOUNTING 2 (3 credits). Continues the study of
financial reporting concepts and generally accepted accounting principles including
plant assets, intangible assets, long-term liabilities, leases and stockholders’
equity, emphasizing analysis of financial events and financial reporting alternatives.
Prerequisites: BUS 3211.
BUS 3213 COST AND MANAGERIAL ACCOUNTING (3 credits). Preparation of
accounting information for use in management as an aid to decision making. May
include cost behavior and cost-volume-profit analysis, cost allocations, determining
the cost of a product or service, inventory control, performance evaluation, profitability
analysis and use of accounting information in decision making and capital
budgeting. Prerequisites: BUS 2212.
BUS 3214 ACCOUNTING INFORMATION SYSTEMS (3 credits). Examines
accounting information systems used in business organizations. Includes discussions
of accounting system design, implementation and control of computer-based
systems for managerial planning, decision-making and control of an enterprise.
Prerequisites: BUS 2212.
BUS 3304 SPORTS ECONOMICS (3 credits). Focuses on the economics of North
American professional and collegiate sports. Includes supply and demand, the
market for broadcast rights and player talent, labor relations and the relationship
between government and sport. Prerequisites: BUS 2303, BUS 2304.
BUS 3401 CORPORATE FINANCE (3 credits). Surveys the components of the
three basic issues that embody the financial management of a firm: capital budgeting,
capital structure and short-term finance and net working capital. Also examines
corporate governance, ethics and international issues. Prerequisites: BUS 2212.
BUS 3404 PERSONAL FINANCIAL PLANNING (3 credits). Prepares students
to maximize resources in lifelong personal financial planning. Includes budgeting,
credit management, insurance, home ownership, investments and tax, retirement
and estate planning. Prerequisites: MTH 1000 or MTH 1001 or MTH 1701 or
MTH 1702.
BUS 3500 HUMAN-COMPUTER INTERACTION (3 credits). Gives theoretical
and practical experience with human-computer interaction concepts. Addresses
empirical, cognitive, predictive and anthropomorphic approaches to HCI. Includes
computer task analysis, HCI design guidelines, usability engineering, and testing
and enhancing Web design interaction. (Requirement: Prerequisite course or computer
literate.) Prerequisites: BUS 1601.
BUS 3501 MANAGEMENT PRINCIPLES (3 credits). Helps students acquire
management knowledge and develop management skills. Enables the student
to understand management as it relates to both the employer and employee, and
acquaints the student with the various schools of management and the philosophy
of management. (Requirement: Sophomore standing.)
BUS 3503 HUMAN RESOURCE MANAGEMENT (3 credits). Provides the student
with the foundation to embark on further study in the area of human resource
management. Includes equal employment opportunity, staffing the organization,
training and development, performance appraisals, compensating employees, safety
and health issues and labor relations. Prerequisites: BUS 3501.
BUS 3504 MANAGEMENT INFORMATION SYSTEMS (3 credits). Examines
information systems used in business organizations. Includes discussions of system
design, implementation and control of computer-based systems for managerial
planning, decision-making and control of an enterprise. (Requirement: Sophomore
standing.) Prerequisites: BUS 1601 or CSE 1301.
BUS 3509 INTRODUCTION TO SPORTS MANAGEMENT (3 credits). Examines
the multiple contexts in which management principles are applied within the general
sports context. Includes discussions of sports and recreation programs, sports
communication and marketing, facilities and event management, and professional
development in sports management. Prerequisites: BUS 3501.
BUS 3510 ADVANCED COMPUTER BUSINESS APPLICATIONS (3 credits).
Uses Virtual Basic programming to provide an environment and language for
building custom programs that extend Office’s capabilities. Students learn to build
customized business information systems that are fully integrated with standard
Microsoft ® Office applications. (CL) Prerequisites: BUS 1601.
BUS 3511 SYSTEMS ANALYSIS AND DESIGN (3 credits). Introduces and applies
concepts, methods and tools for systems development life-cycle (SDLC) phases,
planning, analysis, design, implementation and maintenance during the development
of an information system. Emphasizes critical thinking and problem solving
as an applied approach to developing information systems. Prerequisites: BUS 3504.
BUS 3512 SYSTEMS DESIGN AND DEVELOPMENT FOR BUSINESS
(3 credits). Introduces students to systems development life cycle and other
structured analysis and design techniques. Includes computer-aided software
engineering tools and concepts support the design, development, implementation
and documentation of software projects. Presents a modern approach to systems
analysis and design. Prerequisites: BUS 3504 or CSE 2410.
BUS 3514 INTRODUCTION TO OPERATING SYSTEMS AND NETWORKS
FOR BUSINESS (3 credits). Provides understanding of computer operating systems
and networks while avoiding technical discussions covered in traditional operating
systems and networking courses. Focus is on practical aspects of evaluating
operating system and network alternatives for business. Prerequisites: BUS 3504.
BUS 3516 ENTERPRISE RESOURCE PLANNING SYSTEMS (3 credits). Provides
an understanding of enterprise resource planning (ERP), the process-centered organization,
integration of enterprise systems, and how ERP supports global business.
Focuses on the ERP concept, basic principles of enterprise system software, and
the technical issues in applying enterprise systems software in decision-making,
using SAP R/3. Corequisites: BUS 3504.
BUS 3517 INFORMATION ASSURANCE AND SECURITY (3 credits). Covers
information security systems within organizations. Emphasizes systems controls,
identifying threats, and techniques for auditing and monitoring access control;
and planning, designing, implementing, managing and auditing security including
enterprise systems. Covers accidental and intentional breaches of security and
disaster recovery. Prerequisites: BUS 3514.
BUS 3521 INTRODUCTION TO DATABASE SYSTEMS (3 credits). Introduces
concepts, models and technologies for the design, implementation and management
of database systems. Applies database technologies for real-world experience
in designing and implementing database systems. Prerequisites: BUS 3511.
2013–2014 Course Descriptions 235