AC 221 Principles of Accounting I

A study of principles and procedures of financial accounting. The reporting of assets, liabilities, owner's equity, revenues, and expenses are detailed.

  • Prerequisites: Minimum grade of "C" in MA134.
  • 3 credit hours
  • Offered every semester

AC 222 Principles of Accounting II

Examines principles and procedures of accounting. Long-term liabilities, investments, cash flow statement, cost-volume-profit and performance analysis budgeting, and product costing are detailed.

  • Prerequisites: Minimum grade of "C" in AC221.
  • 3 credit hours
  • Offered every semester

AC 321 Financial Accounting and Reporting I

Theory and procedures concerning financial accounting and reporting.

  • Prerequisites: Minimum grade of "C" in AC221 or consent of the chairperson.
  • 3 credit hours
  • Offered every semester

AC 330 Accounting Information Systems

Analysis of accounting information systems and business processes. Emphasis on spreadsheet and general ledger applications from the perspective of accounting information and business processes, including transactions cycles, threats, and internal controls.

  • Prerequisites: Minimum grade of "C" in AC222.
  • 3 credit hours
  • Offered every semester

AC 331 Cost Accounting and Analysis

General principles of cost management systems, job order, process and standard costing; budgeting; responsibility accounting; and performance evaluation.

  • Prerequisites: Minimum grade of "C" in AC222.
  • 3 credit hours
  • Offered fall/spring

AC 332 Financial Accounting and Reporting II

Theory and procedures concerning revenue recognition, investments, stockholders' equity, tax allocation, EPS, pensions, leases, accounting changes, and statement of cash flows.

  • Prerequisites: Minimum grade of "C" in AC321.
  • 3 credit hours
  • Offered fall/ spring

AC 435 Taxation of Individuals

An examination of federal income taxes with an emphasis on current laws applicable to individual income taxpayers.

  • Prerequisites: Minimum grade of "C" in AC321 or consent of instructor.
  • 3 credit hours
  • Offered fall/ spring

AC 437 Auditing and Assurance Services

An introduction to financial auditing: authoritative pronouncements, legal liability, code of ethical conduct, audit procedures, and the types of audit opinions.

  • Prerequisites: Minimum grade of "C" in AC321.
  • 3 credit hours
  • Offered fall/ spring

AC 493 Independent Study in Accounting

Intensive study of special problems related to accounting.

  • Prerequisites: A minimum of 75 hours completed, a minimum cumulative grade point average of 2.5 overall or 2.75 in the department, a minimum of 10 semester hours in the department completed, and consent of the department chairperson.
  • 1-3 credit hours
  • Offered every semester

AC 534 Financial Accounting and Reporting III

Business combinations, consolidated statements, partnerships, and not-for-profit accounting.

  • Prerequisites: Minimum grade of "C" in AC332.
  • 3 credit hours
  • Offered in fall

AC 537 Advanced Auditing and Assurance Services

An in-depth examination of auditor legal liability, ethics, audit procedures, statistical sampling, and audit research using electronic databases and the Internet.

  • Prerequisites: Minimum grade of "C" in AC437 or consent of instructor.
  • 3 credit hours
  • Offered in spring

AC 540 International Perspectives in Accounting

An examination of accounting rules and practices of multinational enterprises throughout the world with special emphasis on harmonization, standardization, and disclosure requirements.

  • Prerequisites: Minimum grade of "C" in AC222.
  • 3 credit hours
  • Offered in fall/spring

**Note: Accounting majors must select AC540 to satisfy the Business Administration Core requirement for an International Course unless the student participates in an approved Harrison College of Business and Computing study abroad course or obtains separate permission of department chairperson.**

AC 545 Taxation of Business Entities

An examination of federal tax laws with emphasis on corporate taxpayers, partnerships, and fiduciaries.

  • Prerequisites: Minimum grade of "C" in AC435 or consent of instructor.
  • 3 credit hours
  • Offered in spring/summer

AC 548 Governmental and Not-for-Profit-Accounting

An introduction to the accounting principles and reporting practices of governments and not-for-profit organizations.

  • Prerequisites: Minimum grade of "C" in AC222.
  • 3 credit hours
  • Offered in summer

AC 550 Fraud Examination and Forensic Accounting

An in-depth fraud examination with focus on causes of fraud, controls to prevent fraud, company management, and the accountants' role in deterring and detecting fraud.

  • Prerequisites: MBA status or permission of instructor
  • 3 credit hours
  • Offered in spring/summer

**Note: This course is cross-listed with BL563.**

AC 573 Accounting Internship

A supervised learning and work experience in professional accounting. Forty contact hours are required for each hour of credit. One to three credit hours available.

  • Prerequisites: Junior standing with minimum grade of "C" in AC321 and an overall 2.75 GPA
  • 1-3 credit hours
  • Offered every semester

**Note: Course may be take more than one time, but may not exceed 9 cumulative credit hours.**

EC 101 Economic Problems and Policies

An introduction to the domestic and international economic problems facing the United States today and an analysis of the policies designed to alleviate these problems. (3) MOTR ECON 100.

EC 215 Principles of Microeconomics

U.S. market economic system. Demand, supply, competition, pricing, resource allocation concepts applied to issues in business, labor, and public policy. Prerequisites: AD 101 or EP 100; MA 116 or equivalent. (3) MOTR ECON 102.

EC 225 Principles of Macroeconomics

Economic concepts, institutions, theories, and policies including study of national income, inflation, unemployment, banking system, money, growth and international economics. Prerequisites: EC 215 or AG 245. (3) MOTR ECON 101.

EC 235 Free Market Economics

Alternative methodology to conventional economics, praxeology, which stresses the deductive approach. Frequently referred to as the Austrian School, this approach dominates the analysis of the strongest proponents of free markets or laissez faire. (3).

EC 335 Monetary Economics

Analysis of money's role in the U.S. economy. Emphasis on the Federal Reserve system and monetary policy. Prerequisite: EC 225 (3).

EC 340 Economics of Growth and Development

Characteristics and problems of less developed countries. Criteria of growth and development with emphasis on strategies for development. Obstacles to economic growth and policies for promoting growth. Prerequisite: EC 225 (3).

EC 342 Sports Economics

Investigation of questions relating to the contribution of professional and recreational sports to social welfare. Prerequisite: EC 225 (3).

EC 344 Environmental Economics

Application of economic theory to problems faced by environmental managers and policy makers. Prerequisites: MA 116; EC 101; or EC 215 (3).

EC 350 Development of Economic Thought

The evolution of economic thinking from ancient Greece to modern times. Examination of the interaction between underlying social and cultural conditions and economic thinking. Prerequisite: EC 101 or EC 215 (3).

EC 351 Applied Economic Models

Introduction to the process of data collection, model construction, hypothesis testing, and prediction used by economists and social scientists. Prerequisites: MA 116; EC 101, EC 215, or EC 225; any college-level statistics course (3).

EC 380 Labor Economics

The determination of wages, employment, and the quantity and quality of work is examined. Prerequisite: EC 225 (3).

EC 381 Economics Internship

Internship with a public agency or private business firm with approval of the department chairperson. The field work will provide first-hand experience in the operations of organizations, institutions, and firms. Prerequisites: 75 hours of college credit with fifteen hours in economics, including EC 215 and EC 225; a GPA of 2.50 overall; 3.0 GPA in economic courses; recommendation by the department chairperson or designee (1).

EC 382 Economics Internship

Internship with a public agency or private business firm with approval of the department chairperson. The field work will provide first-hand experience in the operations of organizations, institutions, and firms. Prerequisites: 75 hours of college credit with fifteen hours in economics, including EC 215 and EC 225; a GPA of 2.50 overall; 3.0 GPA in economic courses; recommendation by the department chairperson or designee (2).

EC 383 Economics Internship

Internship with a public agency or private business firm with approval of the department chairperson. The field work will provide first-hand experience in the operations of organizations, institutions, and firms. Prerequisites: 75 hours of college credit with fifteen hours of economics, including EC 215 and EC 225; a GPA of 2.50 overall; 3.0 GPA in economic courses; recommendation by the department chairperson or designee (3).

EC 387 Independent Study in Economics

Directed individual study of special interest areas in economics. Prerequisites: Approval of department chairperson; a minimum of 75 semester hours completed; a minimum of 10 semester hours in economics; a minimum overall 2.50 grade point average or a minimum 2.75 grade point average in economics (1).

EC 388 Independent Study in Economics

Directed individual study of special interest areas in economics. Prerequisites: Approval of department chairperson; a minimum of 75 semester hours completed; a minimum of 10 semester hours in economics; a minimum overall 2.50 grade point average or a minimum 2.75 grade point average in economics (2).

EC 389 Independent Study in Economics

Directed individual study of special interest areas in economics. Prerequisites: Approval of department chairperson; a minimum of 75 semester hours completed; a minimum of 10 semester hours in economics; a minimum overall 2.50 grade point average or a minimum 2.75 grade point average in economics (3).

EC 410 Macroeconomic Theory

Analysis of an economy's overall level of output, employment and prices. Several schools of thought are considered. Prerequisite: EC 225 (3).

EC 420 Microeconomic Theory

Leading theories of value and distribution with an analysis of price and output determination for firms and industries under various market conditions. Prerequisite: EC 225 (3).

EC 425 Industrial Organization

The study of market structures in the U.S. economy. Applies microeconomic theory to industry studies, including elements of structure, conduct, and performance. Prerequisite: EC 215 (3).

EC 440 Regional Economic Growth and Development

An examination of the economic forces influencing the performance of urban and regional areas, with a discussion of contemporary urban and regional economic problems. Prerequisite: EC 225 (3).

EC 452 Econometrics I

An introduction to quantitative analysis of economic behavior. Prerequisites: MA 116; EC 101 or EC 215 or EC 225; any college-level statistics course (3).

EC 470 Public Sector Economics

The financing of national, state, and local governments. Prerequisite: EC 225 (3).

EC 490 Business Forecasting

Introduction to the various econometric forecasting techniques available to deal with economic and business prediction. Prerequisites: EC 225; QM 257 (3).

EC 525 Public Policy Economics

Economic analysis of the functions of government in a market economy. Prerequisite: EC225 (3).

EC 561 Managerial Economics

Application of microeconomic theory to the practical problems faced by decision makers in business environment. Prerequisite: EC 215 (3).

EC 580 International Economics

Development and maintenance of trade between nations; trade policies, exchange rate determination, financial activities involved. Prerequisites: Minimum grade of "C" in EC 215, EC 225, and MA 116; senior standing (3).

EC 585 Healthcare Economics

An analysis of the markets for healthcare and health insurance from the perspective of an economist. Prerequisite: EC 215 (3).

FI 260 Personal Finance

Study of personal financial decisions including investments, real estate, insurance, personal taxes, estate planning, tax shelters, and financial planning. (This course is not applicable on Accounting or Finance majors.) (3).

FI 351 Principles of Insurance

Survey course covering general principles of insurance. Prerequisite: junior standing (3).

FI 361 Financial Management

Financial structure and problems of modern business corporations. Prerequisites: AC 222, EC 225, with a minimum grade of "C"; junior standing (3).

FI 362 Advanced Financial Management

Emphasis is placed on the examination of the financial policies of corporations pertaining to dividend policy, capital structure, and investment. Prerequisites: FI 361 with a minimum grade of "C"; MA 223 or QM 257 with a minimum grade of "C" (3).

FI 363 Entrepreneurial Finance

Emphasis is on financial problems facing the small business. Such problems include funding, working capital management, and capital budgeting. Prerequisite: FI 361 with a minimum grade of "C" (3).

FI 364 Modern Financial Institutions

Comprehensive survey of the role of each of the major financial institutions in our economy. Prerequisite: FI 361 with a minimum grade of "C" (3).

FI 365 Real Estate Principles and Practices

Study of the nature of real estate and its ownership. The course is a survey of real estate topics that includes fundamental principles of real estate investment, appraisal, mortgage finance, brokerage, and development. Prerequisites: FI 361 with a minimum grade of "C"; junior standing (3).

FI 368 Investments

First course in investments. Provides information on planning an investment program, selection of securities, growth stocks and related topics. Prerequisites: FI 361 with a minimum grade of "C"; MA 223 or QM 257 with a minimum grade of "C" (3).

FI 471 Internship in Finance

A supervised learning and work experience in finance which enhances finance courses taken on campus. On demand. Prerequisites: junior standing with 9 hours of FI prefix courses; GPA of 2.75 overall and in FI courses (1).

FI 473 Internship in Finance

A supervised learning and work experience in finance which enhances finance courses taken on campus. On demand. Prerequisites: junior standing with 9 hours of FI prefix courses; GPA 2.75 overall and in FI courses (3).

FI 475 Futures Seminar

Fundamentals, strategies, and applications of agricultural and financial futures contracts and markets. Prerequisites: senior standing and FI 368 or AG 447 with a minimum grade of "C" or consent of department chairperson (3).

FI 480 Financial Policy

A case course that examines the complex issues of establishing financial policy for organizations, i.e. appropriate capital structure, dividend policy, etc. Prerequisites: FI 362 with a minimum grade of "C"; senior standing (3).

FI 491 Independent Study in Finance

Intensive study of special problems related to finance. (1).

FI 492 Independent Study in Finance

Intensive study of special problems related to finance. (2).

FI 493 Independent Study in Finance

Intensive study of special problems related to finance. (3).

FI 540 International Finance

An examination of the operations and financial strategies of multinational firms within a global environment. Prerequisites: FI 361 with a minimum grade of "C"; senior standing (3).

FI 568 Portfolio Seminar

Examination of the concepts relating to modern portfolio theory. Topics include EMH, risk, portfolio performance, and related topics. Prerequisite: FI 368 with a minimum grade of "C" (3).

Contact

(573) 651-2819
dyaskewich@semo.edu
Dempster 231

Department of Accounting, Economics and Finance
One University Plaza, MS 5845
Cape Girardeau, Missouri 63701