Academics > Majors and Areas of Study > Business Administration and Accounting > Course Offerings

The Business Administration and Accounting Department at Thiel College offers a wide variety of courses and majors, minors and degree programs to their students. Courses are offered in the following areas:

ACCT 212 Computer Integrated Accounting (3 C.H.)
A hands on study of integrating accounting records with computers. Topics covered include: the role of Accounting Information Systems in the business environment, Quick Books, accounting software, design, and accountants' use of spreadsheets, databases and word processing.
(P: C or better average in ACCT 113, ACCT 123, microcomputer proficiency.) Offered spring term of even calendar years.

ACCT 213 Intermediate Accounting I (3 C.H.)
A study of the related problems of valuation and income determination for a going concern. A prime consideration is to provide the student with a transition from an elementary to a professional study of accounting. This course requires a grade of C or better to count toward the major or minor in accounting. A grade of C or better is also required to progress to any upper-level course in accounting. (P: ACCT 123) Offered fall term.

ACCT 223 Intermediate Accounting II (3 C.H.)
A continuation of ACCT 213. This course requires a grade of C or better to count toward the major or minor in accounting. A grade of C or better is also required to progress to any upper-level course in accounting. (P: ACCT 213) Offered spring term.

ACCT 233 Managerial Accounting (3 C.H.)
Emphasizes using accounting information rather than collecting and presenting it. A course designed for majors in business administration only. (P: ACCT 123) Offered fall term.

ACCT 253 Payroll Accounting (3 C.H.)
With the numerous federal, state, and local laws affecting payroll systems of business firms, payroll accounting has evolved into one of the most important components of an accounting system. This course is designed to provide the accounting student with a solid, in-depth foundation in the principles of payroll accounting. (P: ACCT 113) Currently unscheduled.

ACCT 313 Cost Accounting (3 C.H.)
A study of the collection and use of accounting information for planning, controlling, decision-making, inventory valuation, and income determination. A study of both the technical aspects of cost accounting and how managers use these tools to improve operating results. Business administration majors may elect this course in place of ACCT 233. (P: ACCT 213) Offered fall term.

ACCT 323 Taxation - Personal (3 C.H.)
An introduction to income tax laws as applied to individuals. This is a practical course which is form-oriented. Offered spring term.

ACCT 333 Taxation - Corporate (3 C.H.)
An introduction to federal income tax laws and regulations as they apply to corporations. Includes focus on tax effect of alternate accounting methods and introduces the concept of tax planning. Business administration majors may elect this course in place of ACCT 323. Students enrolling in this course may take ACCT 323 (Taxation - Personal) in advance or concurrently with ACCT 333.
P: ACCT 213) Offered spring term.

ACCT 343 Governmental Accounting (3 C.H.)
A financial introduction to the creation of government entities and an analysis of the management of their financial resources. Attention is also focused on accounting for other not-for-profit entities. This course may be used to meet the upper-level Business requirement. (P: ACCT 213 or permission of instructor) Offered spring term of even calendar years.

ACCT 355 Cooperative Education (C.H. Variable) Offered fall, spring and summer terms.

ACCT 413 Advanced Accounting (3 C.H.)
A study of the accounting problems arising from the formation, expansion, and liquidation of different forms of business organizations. (P: ACCT 223) Offered fall term.

ACCT 423 Auditing (3 C.H.)
A study of the theory and techniques of the attest function. Topics will include audit reports, professional ethics, legal responsibilities, internal control, audit work papers, examination of evidence, statistical sampling, electronic data processing and trends in auditing. (P: ACCT 213) Recommended for seniors. Offered fall term.

ACCT 433 Accounting Theory (3 C.H.)
A critical analysis of the principles and concepts underlying the measurement of assets, liabilities, and owners' equity; measurement of changes that occur in assets, liabilities and owners' equity, and measurement of revenues, expenses, and net income. Emphasis is placed on the origin, development and significance of such principles and concepts. (P: ACCT 223) Offered spring term of odd calendar years.

ACCT 453 Forensic Accounting (3 C.H.)
A study of the theory and techniques of auditing, and investigative and analytical skills necessary to resolve financial issues in a manner that meets standards required by a court of law.  Furthermore it should prepare students to sit for the CFE (Certified Fraud Examiners) Exam.  (P: ACCT 423 ) Currently unscheduled.

ACCT 493 CPA Preparing for the Profession (3 C.H.)
Previous accounting courses are required and a systematic study of past CPA examination problems is undertaken in order to prepare students for the uniform CPA examination. Concentration is on the practice and theory sections of the examination. Students are assisted in fulfilling the application requirements for taking the examination. All students are expected to sit for the CPA examination following graduation. Open to senior accounting majors only. (Permission of instructor required.) Offered spring term.

BADM 200 Introduction to Entrepreneurship (3 C.H.)
A course designed to give the individual a general foundation of basic operational proceedings for small business management. This course will give special emphasis to entrepreneurship including franchising, buying out an existing business and formation of new ventures. The focus of the course throughout will be the development of a comprehensive business plan. This course has no prerequisites and is open to anyone interested in starting a small business. Offered fall term.

BADM 301 Professional Development and Theory (3 C.H.)
The objective of Professional Development and Theory is to help students develop the skills, attitudes and outlooks which are critical for the type of interactions necessary to succeed as forensic accountants.  (P: ACCT 123) Open to juniors and seniors only. Currently unscheduled.

BADM 304 Principles of Investments (3 C.H.)
The essential problems of individual investors and professional money managers are the selection of securities and the timing of their purchase and sale. This course deals with the techniques of thorough security appraisal prior to selection. (P: ACCT 123) Open to juniors and seniors only. Currently unscheduled.

BADM 324 Advertising (3 C.H.)
Both the "why" and the "how" of advertising will be covered. Included in the "why" will be the basic principles needed to understand the rationale behind creative selling, advertising principles, public relations, sales management and advertising policies. Included in the "how" will be all aspects of preparing advertising copy, how to write it, how to judge it, how to avoid legal difficulties, and how to undertake advertising research. Open to juniors and seniors only. Offered spring term.

BADM 334 Insurance (3 C.H.)
This course deals with the principle risks to which individuals and businesses are exposed and the various means of dealing with risk including insurance, risk retention, self-insurance and loss prevention. Specific topics to be covered include property and liability insurance, life and health insurance, government regulation, and insurance institutions. (P: ACCT 123) Open to juniors and seniors only. Offered spring term of even calendar years.

BADM 344 Finance (3 C.H.)
Introduction to basic problems of financial management including cost of capital analysis; cash flow; working capital; leasing; financial leverage; methods of securing short-term, intermediate, and long-term funds; dividend policies; and the problems of valuation in combination, reorganization, and liquidation. (P: ACCT 213 or ACCT 233 and mathematics requirement) Open to juniors and seniors only. Offered spring term.

BADM 355 Business Law I (3 C.H.)
The study of the legal and social environment of business, contracts, personal property and bailments, and sales. Offered fall and spring terms.

BADM 356 Business Law II (3 C.H.)
A continuation of the study of the legal environment of business with emphasis on negotiable commercial paper, debtor-creditor relations and risk management, agency and employment, business organizations, real property and estates. (P: BADM 355, Business Law I) Offered fall and spring terms.

BADM 364 Business Ethics (3 C.H.)
The world of business increases in technological complexity and competitive pressure daily. Dealing successfully with problems in the business world requires, in addition to technical competence, a firm grounding in the ethical tradition of human culture. This class will provide practical assistance to those entering the business community and theoretical understanding for those studying how humans interact in the world. Offered spring term of odd calendar years.

BADM 374 Principles of Management (3 C.H.)
A presentation of the basic concepts of management which focuses on understanding techniques, establishing objectives, and making decisions. (P: ACCT 123 and ECON 221) Open to juniors and seniors only. Offered fall term.

BADM 384 Business Communication (3 C.H.)
Because business is conducted among people, effective communication is needed to have an effective enterprise. This course presents theory and techniques for clear, concise, and interesting written communication. Offered fall and summer term.

BADM 444 Operations Management (3 C.H.)
Problems considered are those that arise in the areas of methods analysis, production planning, inventory
control, plant location, quality control, and equipment replacement. Special emphasis is placed on linear programming and PERT. (P: Acct 123 or Math 107) Open to juniors and seniors only. Offered spring term.

BADM 454 Marketing (3 C.H.)
An introduction to marketing management including product planning, channels of distribution, promotion, pricing, market research, consumer behavior, physical distribution, and government regulation. Open to juniors and seniors only. Offered fall term.

BADM 455 Cooperative Education (C.H. Variable) Offered fall, spring and summer terms.

BADM 456 International Marketing (3 C.H.)
Covers the skills and information to enable the student to perform analyses of world markets, their respective consumers, and marketing environments. It is a goal of the course to develop an understanding of the marketing management efforts required to meet the demands of world markets in a dynamic setting. (P: Upper division standing and ECON 211 or permission of the instructor.) Offered spring term of odd calendar years.

BADM 474 Business Honors Seminar (3 C.H.)
Research and class work prepare students for bi-weekly discussions with senior executives. The seminar format is an integrating process which also helps students form a personal style of management, eclectically based on input from successful business professionals. This input is provided by corporate presidents in personal, informal visits to the seminar. (P: Juniors & seniors. No prerequisite.) Offered spring term. (P: Invitation of the department faculty is extended to selected students majoring in accounting and business administration.)

BADM 484 Human Resource Management (3 C.H.)
This course will provide a basis for understanding the function of human resources in an organization and the impact it will have on the career of the student when he or she enters the business world. (P: ACCT 123 and ECON 221) Open to juniors and seniors only. Offered fall term.

BADM 490 Strategic Management (3 C.H.)
The world of business increases in technological complexity and competitive pressure daily. Managers will need to understand the functions of strategic management for the twenty-first century: therefore people entering the business arena need to learn why strategic management is a basic ingredient for the continued survival of an organization. This class will provide practical assistance to those entering the business world by studying how companies plan for the future.

This is designed as a capstone course for business administration students. (P: a major within the department who has either taken Finance BADM 344 or Managerial Accounting ACCT 233 and who has completed at least three major courses at the 300 level or higher.)  Offered spring term.

ECON 211 Principles of Macroeconomics (3 C.H.)
A study of capitalism as it applies to the American economy including the roles of business, household, and government sections of the economy. With the aid of national income accounting techniques, the level of employment and the determinants of national income are introduced. The role of the banking system is also examined. Offered fall term.

ECON 221 Principles of Microeconomics (3 C.H.)
A study of market structures, product pricing, resource pricing, and markets in American capitalism. Also covered are current economic problems and an introduction to international economics. Offered spring term.

ECON 342 Economic Development (3 C.H.)

The theory of economic growth with special reference to under developed areas.  A certain amount of attention is also given to the practical problems of industry, agriculture, commerce, government, capital formation, decographic factors, financial institutions, and foreign aid as they relate to economic growth.

International Business

INBU 376 International Business (3 C.H.)
An introduction course focusing on the manager's perspective of the international economy.  Topics include the impact of differing languages, cultures, religions, values, and political systems on the multinational firm; the strategies and structure of the multinational; the relationships between the multinational and both host and home governments; and the international business environment including foreign exchange problems, intergovernmental agreements, and restraints on international competition.