Shepherd College Department of Accounting

[Major Overview]
[Major General Studies Requirements]
[Required Accounting Classes]
[Elective Hours]
[Courses of Instruction]
[WV CPA Exam]

Business core requirements 27
CIS 102 Microcomputer Applications 3
ACCT 201, 202 Introductory Accounting I and II 6
ECON 206 Principles of Microeconomics 3
BADM 212 Business Law I 3
BADM 224 Business Statistics 3
BADM 310 Principles of Management 3
BADM 340 Marketing 3
BADM 400 Financial Management 3

Shepherd University
Shepherdstown, WV 25443 304/876-5000, 800/344-5231, FAX 304/876-3101

CIS 102. MICROCOMPUTER APPLICATIONS (3)
An introduction to contemporary microcomputer application software (including Windows) and the Shepherd computing environment. Major emphasis on word processing and spreadsheets. Students learn to used e-mail and are introduced to the resources of the Internet. The course goal is the achievement of a minimum level of computer literacy.

ACCT 201. INTRODUCTORY ACCOUNTING I (3)
Fundamentals of accounting including basic accounting models, inventory methods, classified statements, negotiable instruments, internal control, accounting for property and equipment, and special journals in conjunction with sole proprietorships.

ECON 206. PRINCIPLES OF MICROECONOMICS (3)
Continuation of ECON 205. Topics include extension of supply and demand analysis, production costs and revenue analysis of firms under perfect and imperfect competition, resource markets, and international trade and finance. Selected economic problems. Prerequisite: ECON 205.

BADM 212. BUSINESS LAW I (3)
A broad introduction to contemporary law as it relates to the business environment including contract, sales, employment law, antitrust law, torts, consumer protection, and business organization. Prerequisite: Sophomore standing.

*Students should complete MATH 154, ACCT 201, ACCT 202, CIS 102, BADM 224, ECON 205, and ECON 206 during their first two years of study.

**They should also complete ECON 205 and MATH 154 as their general studies requirements during their first two years.

***NOTE: Students cannot receive credit for ECON 123 after completing ECON 205 and ECON 206.

BADM 224. BUSINESS STATISTICS (3)
Methods of collecting, presenting, analyzing, and interpreting business data. Emphasis on the understanding of probability distributions such as the binomial, normal, exponential, and Poisson. Discussion of regression and correlation, hypothesis testing, chi-square analysis, and one way ANOVA. Students may not receive credit for both this course and MATH 314. Prerequisite: MATH 154.

BADM 310. PRINCIPLES OF MANAGEMENT (3)
Concepts and analyses of the behavioral aspects of organizations. Expansion of integrative and human skills needed by managers. Lectures are supplemented by outside projects and simulated applications of management techniques. Prerequisite: ACCT 201 and ECON 206.

BADM 340. MARKETING (3)
An introduction to the marketing management process. Including the selection of target markets, the development of product, pricing, promotion, and channel of distribution programs to effectively serve these markets. Specialized topics such as international marketing, consumerism, and ethical issues in marketing are also examined. Prerequisites: ACCT 201 and ECON 206.

BADM 400. FINANCIAL MANAGEMENT (3)
An introduction to the methods of corporation finance with an emphasis on applied problem solutions. Particular attention is given to financial decision-making and risk analysis. Prerequisites: ACCT 202 and BADM 224.