Business and Economics

Courses.......................................Page

Accounting........................................................44

Business Education, Administrative

Systems and Office Supervision......................45

Business/General..............................................46

Economics.........................................................47

Finance..............................................................47

Management.....................................................48

Marketing.........................................................49

Degrees

Business Administration................................39

Education (Teaching Field in

Business)..........................................................42 and 62

Office Supervision...........................................43

THE MISSION of the Division of Business and Economics at Concord College is to offer a high quality education through undergraduate degree programs that promote rigorous scholarship, intellectual growth, professional competence, responsible citizenship, and personal integrity. The Division seeks to be a recognized leader among regional business schools while maintaining a liberal arts emphasis.

Three degrees are awarded by the Division: (1) the Bachelor of Science in Business Administration degree with majors in accounting, administrative systems, finance, management, and marketing; (2) the Bachelor of Science in Education degree with a business education comprehensive teaching field; and (3) the Associate of Arts in Office Supervision.

The Bachelor of Science in Business Administration

The Bachelor of Science in Business Administration degree requires successful completion of 128 semester hours, including (1) the Program of General Studies, pages 21-24; (2) the Business Administration Core; and (3) one of the five major programs of study offered. In order to earn this degree, students are also required to maintain a cumulative grade average of at least 2.0 (C) for all courses in Business and Economics.

The Business Administration Core

The Business Administration Core consists of introductory courses from all major business disciplines taught at Concord College. It is intended to provide a comprehensive understanding of a broad spectrum of fields in business administration and a foundation for specialized study in the student’s chosen major program of study.

ACCT 207Principles of Accounting (4)

BEOA 220 Fundamentals of Business Communication

BGEN 202 Decision Sciences I

BGEN 210 Introduction to Computers in Business

BGEN 301 Introduction to the Legal Environment

BGEN 335 Decision Sciences II

BGEN 440 International Business

ECON 201 Principles ofMacroeconomics

ECON 202 Principles of Microeconomics

FIN 311 Principles of Managerial Finance

MGT 305 Principles of Management

MGT 460 Strategic Management

MKT 305 Principles of Marketing

Advising Alert: Students who intend to

major in Business will be required to take

MATH 103, as a prerequisite to

BGEN 202, (Decision Sciences I),

BGEN 335 (Decision Sciences II), and

FIN 311. Business students

taking MATH 101 may use it to satisfy a

General Studies elective.

All majors offered in the Bachelor of Science in Business Administration degree require at least 30 hours of specialized study arranged by the student and the academic advisor in a comprehensive program of study that must be approved by the Division. These programs of study will include 18 hours of designated courses required of all students in each major, and 12 hours of business or interdisciplinary electives.

As resources permit and on an identified need basis, courses and/or concentrations of courses will be offered within the elective component of the major to support specific career and continuing education objectives. An approved plan of study must precede actual course work. Course sequence forms should be obtained from the student’s advisor or on the Internet at http: //faculty.concord.bus/programs.html

Advising

Each student is assigned an academic advisor within the Division who will be available to answer questions, provide guidance in course selection and assist in setting goals and making knowledgeable career decisions. Students must meet with their faculty academic advisors to plan their academic programs and advisors will sign all registration and change of schedule forms. Students are encouraged to meet their advisors periodically to discuss their academic progress, career placement, and special needs.

In order to register for most* of the upper level courses required of a business administration major, students must be admitted to "major seeking status" within the Division of Business and Economics or take courses that are open by prior arrangement with other Concord academic programs. Requirements for admission to this status are: (1) the completion of sixty credit hours with a GPA of 2.5 or higher; (2) completion of the following courses with a 2.0 average – ACCT 207, BGEN 210, BGEN 220, ECON 201 and ECON 202; (3) the approval of a proposed major program of study by the Division; and (3) the existence of openings in the desired major program as determined by the availability of faculty and other resources.

Transfer Credits

The Division of Business and Economics accepts courses for credit from other state institutions. However, no transfer credit can be given for any business course that is more than 7 years old; Concord may agree to accept such courses as elective credit. In addition, the Division will accept for business

credit no transfer classes with a grade lower than "C."

In rare cases, the student may appeal this rule to the Division, whereby, a committee of three Division faculty members will evaluate the merit of the appeal and forward the results of their decision to the Division Chair, the Academic Dean, and the Registrar.

Program of Study

It is important for each student to work with his/her advisor to complete and submit a program of study for approval as early as possible in the student’s academic career at Concord. In no case should this be done any later than the spring semester of the student’s sophomore year, if the student wishes to take upper level courses within the Division.

*The following courses are available without admission to major seeking status or prior arrangements: ACCT 207; BEOA 103, 104, 211, 220, 250, 301; BGEN 105, 202, 210, 220, 250, 301, 450; ECON 201, 202; FIN 200, 311; MGT 305, 314; and MKT 305, 306, 316, 320.

Major Programs of Study in Business Administration

Accounting

The objective of the accounting program is to provide the educational backgrounds necessary to pursue careers in a variety of accounting fields. The curriculum includes exposure to descriptive and analytical information useful in the business decision-making process.

Requirements:*

ACCT 305.Intermediate Accounting I

ACCT 306.Intermediate Accounting II

ACCT 322.Cost Management

ACCT 401.Auditing

ACCT 405.Advanced Accounting

BGEN 302.Legal Concepts in Accounting

Plus four elective courses (12 hours) selected in conjunction with student’s academic advisor.

*In West Virginia, 150 hours of college credit are required to sit for the CPA exam since July 1, 2000.

Administrative Systems

The Administrative Systems program provides instruction in the theory and skills needed to function successfully in current office environments, as well as the flexibility to adapt to future office environments as technologies change.

Administrative services managers are employed throughout the economy, and their range of duties is broad. They coordinate and direct support services, which may include: administration, payroll, conference planning and travel; information and data processing; facilities management; materials scheduling and distribution; records management, telecommunications management, and security.

This program combines a broad liberal arts core with business courses in the management, marketing, and accounting fields, with emphasis on business computer applications and office management technology. Students who complete the program receive exposure to management and office technology theory that is essential to careers in managing office environments.

Requirements:

BEOA 103.Keyboarding for Information Processing

BEOA 104.Document Formatting/Typing

BEOA 211.Alphabetic Notetaking

BEOA 250.Word Processing Applications

BEOA 301.Advanced Software Applications for Administrative Systems

BEOA 302.Administrative Systems Management

BGEN 310.Database Applications

MGT 307.Human Resource Management

Plus four elective courses (12 hours) selected in conjunction with student’s academic advisor.

Finance

The objective of the program is to prepare students seeking career opportunities in the areas of corporate finance, investment management, and management of financial institutions. Rigor in course work and quantitative skills are emphasized. Students completing the program receive adequate exposure both in financial theory and policy essential for career growth in a sophisticated and competitive environment within small or large financial organizations.

Requirements:

ACCT 322.Cost Management

FIN 315.Intermediate Financial Management

FIN 316.Investments

FIN 407.Financial Institutions

FIN 411.Corporate Finance Problems

FIN 436 .International Financial Management

Plus four elective courses (12 hours) selected in conjunction with student’s academic advisor.

Management

The management major provides students with a comprehensive understanding of the principles, processes, and practices involved in the management of people and organizations. Students completing this program of study typically secure employment in a wide variety of business careers that range from the management of small businesses to employment in large organizations of all types.

Requirements:

ACCT 322.Cost Management

MGT 307.Human Resource Management

MGT 308.Labor Relations

MGT 309 .Organizational Theory and Behavior

MGT 310.Current Topics in Management

MGT 441.Production Management

Plus four elective courses (12 hours) selected in conjunction with student’s academic advisor.

Marketing

The marketing major is designed to offer the student a general business education with the aim of developing a career in the field of marketing. Marketing consists of numerous activities that link the production of goods and services to the consumer or industrial user. The curriculum emphasis is on professional preparation for developing marketing strategies and management of marketing operations. Wide-ranging opportunities are available for marketing majors in all types and sizes of for-profit and not-for-profit organizations including retailing, wholesaling, service agencies, health-care organizations, educational units, and governmental institutions. The marketing major provides students with comprehensive exposure for career options within many branches of marketing, including: advertising, sales, marketing management, retailing, marketing research, and product management.

Requirements:

ACCT 322.Cost Management

MKT 316.Advertising and Sales Promotion

MKT 320.Sales Management

MKT 322.Retail Management

MKT 440.Marketing Research

MKT 445.Marketing Management

Plus four elective courses ( 12 hours) selected in conjunction with student’s academic advisor.

Business Administration Minor

The Business Administration minor is designed to accommodate majors in other disciplines. After consultation with academic advisors, the student’s proposed coursework for a minor must be approved by the Division of Business and Economics. A Business Administration minor will require at least 22 hours of non-duplicative study, that is, coursework that does not serve to meet specified subject requirements for the student’s major program of study, in addition to the General Studies ECON 201 or 202 requirement. Students with subjects of study outside the Division of Business and Economics should follow these guidelines:

•complete ECON 201 as part of the General Studies Program;

•complete the following required courses (22 credit hours):

ACCT 207.Principles of Accounting (4)

BEOA 220.Business Communication

BGEN 210.Introduction to Computers in Business

ECON 202.Principles of Microeconomics

FIN 311.Principles of Managerial Finance

MGT 305.Principles of Management

MKT 305.Principles of Marketing

The Bachelor of Science in Business Education

This program is offered for students planning to enter the teaching profession. In this curriculum, students combine coursework in the Division of Business of Economics with that of the Department of Education. Graduates of this program are qualified to teach business education courses in grades 5-12.

This degree requires successful completion of 128 semester hours, including: (1) the Program of General Studies;

(2) the Professional Education Component:

EDUC 210..Foundations of Education (can be taken with EDUC 251)

EDUC 251.Human Growth and Development (can be taken with EDUC 210)

EDUC 305.Psychology of Teaching and Learning (prerequisites: EDUC 210, 251)

EDUC 306.Instructional Processes and Strategies (prerequisites: EDUC 210, 251, 310)

EDUC 310.Assessment and Evaluation in Instruction (prerequisites: EDUC 210, 251, 310)

EDUC 318.Content Area Reading (prerequisites: EDUC 210, 251, 310)

EDUC 456.Supervised Directed Teaching and (3) the requirements for a certificate in Grades 5-12, the comprehensive field in Business Education. A 2.50 grade point average is required.

Business Education Comprehensive

Requirements:

ACCT 207.Principles of Accounting (4)

BEOA 103.Keyboarding for Information Processing

BEOA 104.Document Formatting/Typing

BEOA 211.Alphabetic Notetaking

BEOA 220.Fundamentals of Business Communication

BEOA 250.Word Processing Applications

BEOA 301.Advanced Software Applications for Administrative Systems

BEOA 302.Administrative Systems Management

BEOA 414.Special Methods in the Teaching of Business Education

BGEN 202.Decision Sciences I

BGEN 210.Introduction to Computers in Business

BGEN 301.Introduction to the Legal Environment

BGEN 310.Database Applications

ECON 201.Principles of Macroeconomics

MGT 305.Principles of Management

MGT 307.Human Resource Management

MGT 308.Labor Relations

MKT 305.Principles of Marketing

Associate Degree in Office Supervision

This two-year degree is designed to prepare graduates to meet the challenges of the modern electronic office. The curriculum provides exposure to office technology, office environments, computer systems and procedures, human relations, and business communication.

To increase their competitive stance in the job market, students will learn to use microcomputers and a variety of the latest electronic office devices. They will also be required to complete an internship with a local employer. Graduates will be prepared to improve office productivity by learning to be problem solvers and decision makers, in addition to being efficient equipment operators. Courses completed in this two-year program may be applied toward four-year degrees in administrative systems, business education, or management.

Students must complete 64 credit hours to earn the Associate of Arts Degree in Office Supervision. The General Studies core for the degree are listed below.

General Studies:

ENGL 101, 102; CART 101; MATH 101 or 103; PSY 101 or SOC 101; ECON 201.( BEOA 103 and 104 will only be required if students lack this requirement.) ACCT 207; BEOA 220, 250, 301, 302, BGEN 210, 301, 310, 480; ECON 202; MGT 305, 307; MKT 305; choice of MGT 308, 309, or 430; and one 3-hour general elective.

Additional Program Enhancements

The Division of Business and Economics offers options to satisfy the following: Concord’s Honors Program, Independent Studies courses, Interdisciplinary degrees, McNair Scholars research, and distance learning courses. Details of these programs and courses are contained in other sections of this Catalog.

Symposiums

The Division offers a series of symposiums organized around a variety of current business topics. Attendance at symposiums is a means by which the Division can provide students with an enhanced understanding of business communities through interactions with presenters.

In order to matriculate with a degree from the Division of Business & Economics, majors must attend at least 2 symposiums in both their junior and senior years; thus, attendance at a total of 4 symposiums is required for graduation. Information about times and dates can be obtained at the Division Office, from the BusDiv Listserv, the Business Division website http: //faculty.concord.edu/bus, or in local news coverage.

If students cannot attend symposiums due to scheduling conflicts, they may access the events on videotapes, available from the Division or Beckley Offices at 304-384-5244 or -1-800-344-6679.

Business & Economics Courses

Accounting Courses (ACCT)

The following courses are available to students college-wide:

207 Principles of Accounting. (4)

Prerequisite: Sophomore standing and BGEN 210.

The study of fundamental accounting theory and procedures, including the accounting cycle, and the preparation and use of financial and operating statements for business decision-making.

The following courses are restricted to students who have been accepted into a business "major seeking" status or are in Concord academic programs that have made prior arrangements to include these courses in their curriculum requirements:

305 Intermediate Accounting I. (3)

Prerequisite: ACCT 207 (C or better).

A detailed study of the theoretical and practical aspects of financial accounting, including financial statements and valuation of assets and liabilities.

306 Intermediate Accounting II. (3)

Prerequisite: ACCT 305 (C or better).

The continuation of the study of financial accounting. Topics include: stockholders’ equity, pensions, leases, income tax, and cash flow.

312 Federal and State Taxation I. (4)

Prerequisite: ACCT 207.

An analysis of the principles and techniques of federal taxes for individuals and small businesses. An introduction to corporations, partnerships, estates, and trusts. Also an introduction to gift and estate taxation. 3 hours lecture, 1 hour lab.

315 Governmental and Not for Profit Accounting. (3)

Prerequisite: ACCT 207.

A study of the preparation and use of accounting information in the financial management of governmental and non-profit entities.

320 Cost Management. (3)

Prerequisite: ACCT 207.

A study in interpretation and analysis of accounting data for management decision-making. Various costing systems are explored as well as the presentation and communication of relevant accounting information for internal business uses.

401 Auditing I. (3)

Prerequisites: ACCT 305 and 306.

An introduction to auditing principles, standards, and procedures used in independent and internal auditing.

405 Advanced Accounting. (3)

Prerequisite: ACCT 306.

The in-depth study of partnership operations, partnership and corporate liquidations, reorganization and debt restructuring, business combinations and consolidated financial statements.

415 Accounting Information Systems. (3)

Prerequisites: ACCT 207, and BGEN 210.

Introduction to accounting systems. Emphasis on design, application, and implementation of accounting systems with attention to internal control and audit trail. Usage of various software packages to complete, manage, and operate a simulated professional accounting environment.

420 Special Topics in Accounting.

Selected topics in the contemporary accounting environment will be explored.


	Business and Economics Courses.......................................Page Accounting........................................................44 Business Education, Administrative Systems and Office Supervision......................45 Business/General..............................................46 Economics.........................................................47 Finance..............................................................47 Management.....................................................48 Marketing.........................................................49 Degrees Business Administration................................39 Education (Teaching Field in Business)..........................................................42 and 62 Office Supervision...........................................43 THE MISSION of the Division of Business and Economics at Concord College is to offer a high quality education through undergraduate degree programs that promote rigorous scholarship, intellectual growth, professional competence, responsible citizenship, and personal integrity. The Division seeks to be a recognized leader among regional business schools while maintaining a liberal arts emphasis. Three degrees are awarded by the Division: (1) the Bachelor of Science in Business Administration degree with majors in accounting, administrative systems, finance, management, and marketing; (2) the Bachelor of Science in Education degree with a business education comprehensive teaching field; and (3) the Associate of Arts in Office Supervision. The Bachelor of Science in Business Administration The Bachelor of Science in Business Administration degree requires successful completion of 128 semester hours, including (1) the Program of General Studies, pages 21-24; (2) the Business Administration Core; and (3) one of the five major programs of study offered. In order to earn this degree, students are also required to maintain a cumulative grade average of at least 2.0 (C) for all courses in Business and Economics. The Business Administration Core The Business Administration Core consists of introductory courses from all major business disciplines taught at Concord College. It is intended to provide a comprehensive understanding of a broad spectrum of fields in business administration and a foundation for specialized study in the student’s chosen major program of study. ACCT 207Principles of Accounting (4) BEOA 220 Fundamentals of Business Communication BGEN 202 Decision Sciences I BGEN 210 Introduction to Computers in Business BGEN 301 Introduction to the Legal Environment BGEN 335 Decision Sciences II BGEN 440 International Business ECON 201 Principles ofMacroeconomics ECON 202 Principles of Microeconomics FIN 311 Principles of Managerial Finance MGT 305 Principles of Management MGT 460 Strategic Management MKT 305 Principles of Marketing Advising Alert: Students who intend to major in Business will be required to take MATH 103, as a prerequisite to BGEN 202, (Decision Sciences I), BGEN 335 (Decision Sciences II), and FIN 311. Business students taking MATH 101 may use it to satisfy a General Studies elective. All majors offered in the Bachelor of Science in Business Administration degree require at least 30 hours of specialized study arranged by the student and the academic advisor in a comprehensive program of study that must be approved by the Division. These programs of study will include 18 hours of designated courses required of all students in each major, and 12 hours of business or interdisciplinary electives. As resources permit and on an identified need basis, courses and/or concentrations of courses will be offered within the elective component of the major to support specific career and continuing education objectives. An approved plan of study must precede actual course work. Course sequence forms should be obtained from the student’s advisor or on the Internet at http: //faculty.concord.bus/programs.html Advising Each student is assigned an academic advisor within the Division who will be available to answer questions, provide guidance in course selection and assist in setting goals and making knowledgeable career decisions. Students must meet with their faculty academic advisors to plan their academic programs and advisors will sign all registration and change of schedule forms. Students are encouraged to meet their advisors periodically to discuss their academic progress, career placement, and special needs. In order to register for most* of the upper level courses required of a business administration major, students must be admitted to "major seeking status" within the Division of Business and Economics or take courses that are open by prior arrangement with other Concord academic programs. Requirements for admission to this status are: (1) the completion of sixty credit hours with a GPA of 2.5 or higher; (2) completion of the following courses with a 2.0 average – ACCT 207, BGEN 210, BGEN 220, ECON 201 and ECON 202; (3) the approval of a proposed major program of study by the Division; and (3) the existence of openings in the desired major program as determined by the availability of faculty and other resources. Transfer Credits The Division of Business and Economics accepts courses for credit from other state institutions. However, no transfer credit can be given for any business course that is more than 7 years old; Concord may agree to accept such courses as elective credit. In addition, the Division will accept for business credit no transfer classes with a grade lower than "C." In rare cases, the student may appeal this rule to the Division, whereby, a committee of three Division faculty members will evaluate the merit of the appeal and forward the results of their decision to the Division Chair, the Academic Dean, and the Registrar. Program of Study It is important for each student to work with his/her advisor to complete and submit a program of study for approval as early as possible in the student’s academic career at Concord. In no case should this be done any later than the spring semester of the student’s sophomore year, if the student wishes to take upper level courses within the Division. The following courses are available without admission to major seeking status or prior arrangements: ACCT 207; BEOA 103, 104, 211, 220, 250, 301; BGEN 105, 202, 210, 220, 250, 301, 450; ECON 201, 202; FIN 200, 311; MGT 305, 314; and MKT 305, 306, 316, 320. Major Programs of Study in Business Administration Accounting The objective of the accounting program is to provide the educational backgrounds necessary to pursue careers in a variety of accounting fields. The curriculum includes exposure to descriptive and analytical information useful in the business decision-making process. Requirements: ACCT 305.Intermediate Accounting I ACCT 306.Intermediate Accounting II ACCT 322.Cost Management ACCT 401.Auditing ACCT 405.Advanced Accounting BGEN 302.Legal Concepts in Accounting Plus four elective courses (12 hours) selected in conjunction with student’s academic advisor. *In West Virginia, 150 hours of college credit are required to sit for the CPA exam since July 1, 2000. Administrative Systems The Administrative Systems program provides instruction in the theory and skills needed to function successfully in current office environments, as well as the flexibility to adapt to future office environments as technologies change. Administrative services managers are employed throughout the economy, and their range of duties is broad. They coordinate and direct support services, which may include: administration, payroll, conference planning and travel; information and data processing; facilities management; materials scheduling and distribution; records management, telecommunications management, and security. This program combines a broad liberal arts core with business courses in the management, marketing, and accounting fields, with emphasis on business computer applications and office management technology. Students who complete the program receive exposure to management and office technology theory that is essential to careers in managing office environments. Requirements: BEOA 103.Keyboarding for Information Processing BEOA 104.Document Formatting/Typing BEOA 211.Alphabetic Notetaking BEOA 250.Word Processing Applications BEOA 301.Advanced Software Applications for Administrative Systems BEOA 302.Administrative Systems Management BGEN 310.Database Applications MGT 307.Human Resource Management Plus four elective courses (12 hours) selected in conjunction with student’s academic advisor. Finance The objective of the program is to prepare students seeking career opportunities in the areas of corporate finance, investment management, and management of financial institutions. Rigor in course work and quantitative skills are emphasized. Students completing the program receive adequate exposure both in financial theory and policy essential for career growth in a sophisticated and competitive environment within small or large financial organizations. Requirements: ACCT 322.Cost Management FIN 315.Intermediate Financial Management FIN 316.Investments FIN 407.Financial Institutions FIN 411.Corporate Finance Problems FIN 436 .International Financial Management Plus four elective courses (12 hours) selected in conjunction with student’s academic advisor. Management The management major provides students with a comprehensive understanding of the principles, processes, and practices involved in the management of people and organizations. Students completing this program of study typically secure employment in a wide variety of business careers that range from the management of small businesses to employment in large organizations of all types. Requirements: ACCT 322.Cost Management MGT 307.Human Resource Management MGT 308.Labor Relations MGT 309 .Organizational Theory and Behavior MGT 310.Current Topics in Management MGT 441.Production Management Plus four elective courses (12 hours) selected in conjunction with student’s academic advisor. Marketing The marketing major is designed to offer the student a general business education with the aim of developing a career in the field of marketing. Marketing consists of numerous activities that link the production of goods and services to the consumer or industrial user. The curriculum emphasis is on professional preparation for developing marketing strategies and management of marketing operations. Wide-ranging opportunities are available for marketing majors in all types and sizes of for-profit and not-for-profit organizations including retailing, wholesaling, service agencies, health-care organizations, educational units, and governmental institutions. The marketing major provides students with comprehensive exposure for career options within many branches of marketing, including: advertising, sales, marketing management, retailing, marketing research, and product management. Requirements: ACCT 322.Cost Management MKT 316.Advertising and Sales Promotion MKT 320.Sales Management MKT 322.Retail Management MKT 440.Marketing Research MKT 445.Marketing Management Plus four elective courses ( 12 hours) selected in conjunction with student’s academic advisor. Business Administration Minor The Business Administration minor is designed to accommodate majors in other disciplines. After consultation with academic advisors, the student’s proposed coursework for a minor must be approved by the Division of Business and Economics. A Business Administration minor will require at least 22 hours of non-duplicative study, that is, coursework that does not serve to meet specified subject requirements for the student’s major program of study, in addition to the General Studies ECON 201 or 202 requirement. Students with subjects of study outside the Division of Business and Economics should follow these guidelines: •complete ECON 201 as part of the General Studies Program; •complete the following required courses (22 credit hours): ACCT 207.Principles of Accounting (4) BEOA 220.Business Communication BGEN 210.Introduction to Computers in Business ECON 202.Principles of Microeconomics FIN 311.Principles of Managerial Finance MGT 305.Principles of Management MKT 305.Principles of Marketing The Bachelor of Science in Business Education This program is offered for students planning to enter the teaching profession. In this curriculum, students combine coursework in the Division of Business of Economics with that of the Department of Education. Graduates of this program are qualified to teach business education courses in grades 5-12. This degree requires successful completion of 128 semester hours, including: (1) the Program of General Studies; (2) the Professional Education Component: EDUC 210..Foundations of Education (can be taken with EDUC 251) EDUC 251.Human Growth and Development (can be taken with EDUC 210) EDUC 305.Psychology of Teaching and Learning (prerequisites: EDUC 210, 251) EDUC 306.Instructional Processes and Strategies (prerequisites: EDUC 210, 251, 310) EDUC 310.Assessment and Evaluation in Instruction (prerequisites: EDUC 210, 251, 310) EDUC 318.Content Area Reading (prerequisites: EDUC 210, 251, 310) EDUC 456.Supervised Directed Teaching and (3) the requirements for a certificate in Grades 5-12, the comprehensive field in Business Education. A 2.50 grade point average is required. Business Education Comprehensive Requirements: ACCT 207.Principles of Accounting (4) BEOA 103.Keyboarding for Information Processing BEOA 104.Document Formatting/Typing BEOA 211.Alphabetic Notetaking BEOA 220.Fundamentals of Business Communication BEOA 250.Word Processing Applications BEOA 301.Advanced Software Applications for Administrative Systems BEOA 302.Administrative Systems Management BEOA 414.Special Methods in the Teaching of Business Education BGEN 202.Decision Sciences I BGEN 210.Introduction to Computers in Business BGEN 301.Introduction to the Legal Environment BGEN 310.Database Applications ECON 201.Principles of Macroeconomics MGT 305.Principles of Management MGT 307.Human Resource Management MGT 308.Labor Relations MKT 305.Principles of Marketing Associate Degree in Office Supervision This two-year degree is designed to prepare graduates to meet the challenges of the modern electronic office. The curriculum provides exposure to office technology, office environments, computer systems and procedures, human relations, and business communication. To increase their competitive stance in the job market, students will learn to use microcomputers and a variety of the latest electronic office devices. They will also be required to complete an internship with a local employer. Graduates will be prepared to improve office productivity by learning to be problem solvers and decision makers, in addition to being efficient equipment operators. Courses completed in this two-year program may be applied toward four-year degrees in administrative systems, business education, or management. Students must complete 64 credit hours to earn the Associate of Arts Degree in Office Supervision. The General Studies core for the degree are listed below. General Studies: ENGL 101, 102; CART 101; MATH 101 or 103; PSY 101 or SOC 101; ECON 201.( BEOA 103 and 104 will only be required if students lack this requirement.) ACCT 207; BEOA 220, 250, 301, 302, BGEN 210, 301, 310, 480; ECON 202; MGT 305, 307; MKT 305; choice of MGT 308, 309, or 430; and one 3-hour general elective. Additional Program Enhancements The Division of Business and Economics offers options to satisfy the following: Concord’s Honors Program, Independent Studies courses, Interdisciplinary degrees, McNair Scholars research, and distance learning courses. Details of these programs and courses are contained in other sections of this Catalog. Symposiums The Division offers a series of symposiums organized around a variety of current business topics. Attendance at symposiums is a means by which the Division can provide students with an enhanced understanding of business communities through interactions with presenters. In order to matriculate with a degree from the Division of Business & Economics, majors must attend at least 2 symposiums in both their junior and senior years; thus, attendance at a total of 4 symposiums is required for graduation. Information about times and dates can be obtained at the Division Office, from the BusDiv Listserv, the Business Division website http: //faculty.concord.edu/bus, or in local news coverage. If students cannot attend symposiums due to scheduling conflicts, they may access the events on videotapes, available from the Division or Beckley Offices at 304-384-5244 or -1-800-344-6679. Business & Economics Courses Accounting Courses (ACCT) The following courses are available to students college-wide: 207 Principles of Accounting. (4) Prerequisite: Sophomore standing and BGEN 210. The study of fundamental accounting theory and procedures, including the accounting cycle, and the preparation and use of financial and operating statements for business decision-making. The following courses are restricted to students who have been accepted into a business "major seeking" status or are in Concord academic programs that have made prior arrangements to include these courses in their curriculum requirements: 305 Intermediate Accounting I. (3) Prerequisite: ACCT 207 (C or better). A detailed study of the theoretical and practical aspects of financial accounting, including financial statements and valuation of assets and liabilities. 306 Intermediate Accounting II. (3) Prerequisite: ACCT 305 (C or better). The continuation of the study of financial accounting. Topics include: stockholders’ equity, pensions, leases, income tax, and cash flow. 312 Federal and State Taxation I. (4) Prerequisite: ACCT 207. An analysis of the principles and techniques of federal taxes for individuals and small businesses. An introduction to corporations, partnerships, estates, and trusts. Also an introduction to gift and estate taxation. 3 hours lecture, 1 hour lab. 315 Governmental and Not for Profit Accounting. (3) Prerequisite: ACCT 207. A study of the preparation and use of accounting information in the financial management of governmental and non-profit entities. 320 Cost Management. (3) Prerequisite: ACCT 207. A study in interpretation and analysis of accounting data for management decision-making. Various costing systems are explored as well as the presentation and communication of relevant accounting information for internal business uses. 401 Auditing I. (3) Prerequisites: ACCT 305 and 306. An introduction to auditing principles, standards, and procedures used in independent and internal auditing. 405 Advanced Accounting. (3) Prerequisite: ACCT 306. The in-depth study of partnership operations, partnership and corporate liquidations, reorganization and debt restructuring, business combinations and consolidated financial statements. 415 Accounting Information Systems. (3) Prerequisites: ACCT 207, and BGEN 210. Introduction to accounting systems. Emphasis on design, application, and implementation of accounting systems with attention to internal control and audit trail. Usage of various software packages to complete, manage, and operate a simulated professional accounting environment. 420 Special Topics in Accounting. Selected topics in the contemporary accounting environment will be explored.