The course is open only to non-business students. A nontechnical introduction to the principles of financial and managerial accounting with emphasis on the use and interpretation of financial reports, managerial planning and control. The course is for the individual who seeks a basic knowledge of accounting and its uses. It is designed for the user of accounting information rather than the preparer.

Accounting principles and concepts relative to general use of accounting information, double entry bookkeeping, and financial reporting. (F, S)

Accounting principles and concepts as applied to managerial accounting. (F, S)

A study of the functions of financial accounting, basic theory, asset and liability recognition and measurement. (F, S)

A study of accounting theory and practice as applied to stockholders¿ equity, dilutive securities, investments, income measurement issues, and preparation and analysis of financial statements. (F, S)

An introduction to the development and use of accounting information for internal decision making. Topics include: cost terminology and classifications, cost accumulation and analysis, CVP analysis, budgets and standard costs, inventory costing, and relevant costs for decision making. (F, S)

A study of accounting practice and theory as it related to state and local governments, and other non-for-profit entities. (F, S)

An in-depth study of federal and state income tax laws, tax research methods, effects on the distribution of individual income. (F, S)

Special accounting problems related to partnerships, consolidations, international operations, and International Financial Reporting Standards. (F, S)

Analysis of the problems encountered by practicing public accountants as related to financial statements audits; preparation of working papers and reports; and professional ethics. This course has been designated as a ¿Writing Across the Curriculum¿ course. (F, S)

A study of federal and state income tax laws for fiduciaries, partnerships, and corporations integrating recent technologies and research applications. (F, S)

A study of theory and practice as applied to accounting information systems. The course examines the process of purchasing or designing accounting systems and a variety of topics dealing with the role of technology in building, implementing, controlling, and auditing accounting information system. A secondary goal of the course is to help students become more comfortable using computer based tools including e-mail, accounting software and the World Wide Web. (F, S)

Independent study of accounting topics. Credit granted for formalized research studies and/or accounting practicum (co-op). (F, S, Sum)

An introductory course designed to familiarize the students with the world of small business and entrepreneurship by exploring the foundational concepts of creativity and innovation. Attention is given to leveraging intellectural capital by enhancing innate creativity and support the generation of creative and innovative ideas while, at the same time including an overview of the other aspects of the entrepreneurial process such as opportunity recognition, entrepreneurial marketing, practical use of financial statements analysis of small business and small business financing.

Finance for Small Businesses and Entrepreneurial Ventures takes a three-pronged stage-sensitive approach to introduce financial thinking, tools, and techniques adapted to the realm of entrepreneurship and small business ownership. The course emphasizes the differences between large corporations and Small & Medium Enterprises (SMEs) relative to funding, risk assessment, and management. Topics include introduction to financial tools, financial markets, and instruments, and management of short term assets and liabilities.

Applied Information Systems for Entrepreneurs and Small Businesses (3). Success as an entrepreneur or small business owner depends on the availability of relevant, accurate, and timely information. This course teaches fundamental business planning and accounting concepts while developing skills to implement a cloud-based, technology enabled small business accounting system.

A work experience in an operating business where the student, under academic and firm management supervision, participates in actual managerial functions (40 work hours per semester credit hour) Student must keep executive diary of work experiences and submit frequent reports to academic supervisor. All internships practica, and other external learning experiences are supervised by JSU faculty (?), who also assign grades in the courses. Credit, 3 semester hours. PREREQ: Written proposal and consent of Internship Coordinator, Department Chair, and JSU Faculty member.

Using marketing research methods, students will develop a marketing plan for a proposed or existing business concept. Topics include opportunity analysis, strategy and marketing mix development, and business model creation including franchising and acquisition.

This class is well suited for students whose entrepreneurial venture is in science, engineering, mass communication, history, arts, music, etc. This course will address topics and problems related to new ventures in the technology and art industry, with emphasis on distribution, publishing, performance and intellectual property rights, agents, personal managers, and contracts. Students will be required to develop an entrepreneurial initiative for this course.

This course examines organizational approaches (for-profit and nonprofit) that emphasizes both urban and social mission and effectiveness. Students learn how to recognize social impact opportunities, how to reconfigure products and services for underserved markets, and how to develop urban or social enterprise models that are sustainable and scalable. Students will be required to develop a urban, social or non-profit entrepreneurial initiative for this course.

This course is designed to prepare the entrepreneurship student for the role of practicing entrepreneur by providing meaningful experiences to simulate the process of starting a firm. The course combines theory with practice by giving the student the opportunity to launch the business plan which has been developed in previous course work and within the constraints of a classroom let the student experience the many problems and unexpected outcomes that accompany let the student experience the many problems and unexpected outcomes that accompany successful firm creation. The Lean Launch Pad approach as adopted in the Stanford University Technology Ventures I-corp program will be taught in phase I. The customer discovery process will be used to develop strategies in marketing, finance human resource management and strategic planning.

This course is designed as a continuation of ENTR 485 to prepare the entrepreneurship student for the role of practicing entrepreneur. The development of the enterprise begun in 485 will continue to a more advanced level and ideally lead to early stage launch depending upon the data gathered and analyzed in the previous course. A recommended course of action and implementation plan is expected with data driven justification and resource allocation decisions designed to provide satisfactory investor outcomes.

This course will explore the unique challenges and opportunities present in managing a family business. Topics will include: the decision to join the family firm, establishing credibility as a son or daughter, the stages of family business growth, strategic planning in the family firm, dealing with non-family managers, and succession. (S)

This course provides students with a concise yet comprehensive survey approach to Finance. The course, intended for non-business majors, introduces the three main areas of finance: markets and financing instruments, investments, and financial management. Topics include banks and financial institutions, interest rate and the saving process, time value of money, introduction to bonds and stocks, characterizing risk and return, etc.

A concise yet comprehensive survey approach that provides students with the opportunity to understand what stock market investing is about. The course introduces the three main areas of stock market investing: building a core portfolio, maintaining stocks to watch, using key measurements, and tracking investment performance. Specific topics include how the stock market works, the language of stocks, the best techniques to build and refine your portfolio, easy timing tools to stop losses, how the masters tell us to invest, how history tells us to invest, and fundamental vs. technical analysis.

This course covers personal finance and financial planning from both the individual's and planner's perspectives. The students will be taught how to prepare financial plans and to incorporate the theory and practice of personal finance into everyday life. (F)

This course covers the theory of insurance and risks shifting, and current insurance practices. We also examine personal and business insurance coverage, and the significance or various insurance related contract clauses. (F, S)

This course acquaints students with business organizational forms, financial statement analysis, capital budgeting, time value of money, international finance, and ethics. (F, S, Sum)

This course is a study of capital budgeting, risk analysis and valuation, cost of capital, leasing, reorganization, capital structure, and dividend policy. (F, S)

This course considers the theory of commercial banking's affect on the money supply and national income. Emphasis is placed on the concept of asset management, the relationship of asset management to liquidity and profitability, and commercial banking and the nation's credit structure. (F, S)

This course covers alternative investment analysis, securities markets, valuation of securities, capital market theory, and aggregate stock market analysis. (F, S)

This course is a study of the theory underlying the management of portfolios consisting of securities and other assets, the measurement of risk and return, utility analysis, the construction of portfolios, and the evaluation of portfolio performance, international diversification, and the legal and ethical responsibilities of financial planners. (F, S)

This course considers financial decision making involving the transfer of funds across national boundaries. A multi-dimensional approach is used in examining terms of trade, the international monetary system, foreign exchange markets, international financial markets and portfolio diversification, import and export financing, theory of comparative advantage, and global issues. (F)