Biology - Major in Biology Program

Foundation courses:
ACT 151 Financial Accounting

Basic concepts of accounting including: accounting for business transactions, preparation and use of financial statements, and measurement of owners' equity. Restricted to Accounting, Actuarial Science, & Analytical Finance majors. 3 credits.

ACT 251 Intermediate Accounting I

Study of the theory and development of generally accepted accounting principles as they relate to financial reporting; the application of these principles to the preparation of financial statements; special emphasis on revenue recognition as well as valuation, classification and disclosure of current and long-term assets. Prerequisite: ACT 131 or 151. 3 credits.

ACT 252 Intermediate Accounting II

Study of the application of accounting principles for current liabilities, long-term liabilities, stockholder's equity, earnings per share, dilution, pensions, leases, cash flows, deferred taxes, investments including the analysis of financial statements. Prerequisite: ACT 251 with a minimum grade of C- or better. 3 credits.

ACT 263 Cost Accounting I

This is the first of a two-course sequence examining the role of financial information inside the business. These courses will emphasize the role accounting plays as a business partner in the managerial decisions of the company. This course will focus on the creation and analysis of financial reports. Topics will include cost objects, cost behaviors, costing methods, and cost/volume/profit analysis. Prerequisite: ACT 151 with a C- or better. 3 credits.

ACT 342 Government and Non-Profit Accounting

Basic concepts of fund and budgetary accounting used for financial activities of governmental units and not-for-profit organizations. Prerequisite: ACT 251. 3 credits.

ACT 359 Advanced Accounting

The emphasis of this course is on business combinations and consolidated financial statements. The course also addresses accounting principles applicable to partnerships, SEC reporting, insolvency, and fiduciaries. Prerequisite: ACT 252. 3 credits.

ACT 363 Cost Accounting II

This is the second of a two-course sequence examining the role of financial information inside the business. These courses will emphasize the role accounting plays as a business partner in the managerial decisions of the company. This course will focus on the creation and analysis of financial reports. Topics will include budgeting, variance analysis, joint and product costing, activity-based costing and just-in-time. Prerequisite: ACT 263 with a C- or better. 3 credits.

ACT 371 Individual Income Tax

Analysis of the federal income tax laws as applied to individuals; case problems, preparation of returns. Prerequisite: ACT 162, 231, or 251. 3 credits.

ACT 380 Case Studies and Readings in Accounting

In this course, students will develop an in-depth understanding of more specialized financial accounting topics including deferred taxes, pensions, post-retirement benefits, leases, full disclosure, and the cash flow statement. In addition, case studies are used to provide more complex and unstructured situations for analysis. The course also includes a QuickBooks component to develop skills with one of the more popular accounting software systems for small business. A common reading is used to expand interpersonal, social, and communications skills. Prerequisite: ACT 251, and 252. 3 credits.

ACT 455 Auditing

A study of the process of evaluation of internal controls and interpretation of financial information to permit an auditor to express a professional opinion on financial reports. Prerequisite: ACT 252. 3 credits.

ACT 472 Entity Taxation

Analysis of the federal income tax laws as applied to corporations, partnerships and fiduciaries; case preparation of returns. Prerequisite: ACT 371. 3 credits.

ACT 480 Accounting Information Systems

This course provides an introduction to information systems for accounting students to provide them with an understanding of key concepts that they will need to be successful in their careers in using and helping to purchase or build accounting information systems. Prerequisite: BUS 130; junior or senior standing or by permission of the instructor. 3 credits.

ACT 485 Accounting Practice: Capstone

This course provides hands on practice in forming and operating an academic accounting firm. Students will gain experience interfacing with "business" clients by seeking accounting engagements with the business teams in BUS 485. Students will operate the firm by filling roles at various levels within the firm, performing conflict checks, providing accounting guidance, and holding firm meetings. Students will reflect on past experiences within Constellation LVC and how that coursework provided skills necessary for success in the accounting profession, leading to the creation of an intellectual autobiography and interdisciplinary course projects. Fulfills requirement: Integrative Experience. Prerequisite: ACT 251, ACT 252, ACT 263 or by permission of the instructor. 3 credits.

BUS 130 Modern Business Organizations

This course is designed as a survey course to introduce the many aspects of the business community through the use of discussion, case study, group projects, and "real world" contacts, typically via the web. We will use the text as the foundation for our study but you will incorporate current data from web sources and you will be exposed to "typical" business decisions as you complete your in-class case studies and your group project. Interactive class discussion is a cornerstone of the class. Fulfills requirement: Social Scientific Inquiry. Priority will be given to majors and to first-year and sophomore students, where necessary. 3 credits.

BUS 170 Introduction to Business Analytics

An introduction to the statistical tools used in the analysis of business and marketing data. Topics include data visualizations and descriptive statistics, probability, hypothesis testing, single variable regression, and forecasting. Students will learn how to analyze, interpret, and present data effectively using Microsoft Excel. Fulfills requirement: Quantitative Reasoning. 3 credits.

or MAS 170 Elementary Statistics

An introduction to elementary descriptive and inferential statistics with emphasis on conceptual understanding. A student may not receive credit for MAS 170 after completing MAS 372. A student may not receive credit for more than one of HSC 170, MAS 170, and MAS 270. Fulfills requirement: Quantitative Reasoning,Natural Science Analysis. 3 credits.

BUS 180 Business Applications in Excel

The comprehensive development of applications in Excel focused on creating, editing, and analyzing data in a professional environment. This course will involve hands-on learning to prepare students for future courses within the Department of Business and Economics where an intermediate to advanced proficiency of Excel is required. 3 credits.

BUS 230 Principles of Management

This course is designed to enhance student understanding of the foundational principles of management. The classroom learning process will consist of discussion, case studies, group projects, and analysis of current management writing. We will use the text, journal articles, and internet materials throughout the semester. Interactive class discussion is a cornerstone of the class and students are expected to be prepared to discuss the assigned material. Prerequisite: BUS 130. Accounting and business administration majors must have a cumulative GPA of 2.000 or greater in all foundation courses completed to date. 3 credits.

BUS 250 Professional Ethics

This course provides students with an understanding of the foundational concepts in professional ethics. The course focus is to develop comprehension of ethical concepts and theories and apply them to practices in the numerous professional environments through the use of case studies and group interaction. Prerequisite: FYE 111. 3 credits.

BUS 285 Organizational Communications

This course equips students with essential skills for effective communication and critical thinking in professional settings, focusing on developing writing, speaking, and listening skills for business management. Students will learn to express themselves clearly and persuasively, both orally and in writing. The curriculum emphasizes crafting content tailored to specific purposes and audiences, understanding communication processes, and applying critical thinking and ethical considerations in today's digital workplace. Practical training includes delivering oral presentations, using effective listening techniques, and building writing skills focusing on style, mechanics, organization, and content. Additionally, students will develop information literacy skills, enabling them to compose well-researched reports using appropriate documentation formats and perform professionally in speech, writing, and interpersonal communication within global and diverse work environments. Fulfills requirement: Critical Thinking through Writing. Prerequisite: ENG 111/112 or FYE 111/112. Majors in accounting and business administration majors need a cumulative GPA of 2.00 or greater in all foundation courses completed to date. 3 credits.

BUS 361 Principles of Finance

A study of financial management covering analysis of asset, liability, capital relationships and operations; management of current assets and working capital; capital planning and budgeting; capital structure and dividend policy; short and intermediate term financing; internal and external long term financing; and other financial topics. Prerequisites: ACT 231 and ECN 101. 3 credits.

BUS 371 Business Law I

Elementary principles of law relating to the field of business. The course covers contracts, government regulation of business, consumer protection, bankruptcy, personal property, real estate, bailments, insurance and estates. 3 credits.

BUS 372 Business Law II

Elementary principles of law relating to business. Includes agency, employment, commercial paper, security devices, insurance, partnerships, corporation, estates and bankruptcy. 3 credits.

ECN 101 Principles of Microeconomics

The course examines how individuals and firms make choices within the institution of free-market capitalism. Individuals decide how much of their time to spend working and what to buy with the earnings of their labor. Firms decide how much to produce and in some cases what price to charge for their goods. Together these choices determine what is produced, how it is produced, and for whom it is produced in our economic system. Fulfills requirement: Quantitative Reasoning,Social Scientific Inquiry. 3 credits.

ECN 102 Principles of Macroeconomics

This course extends the study of consumer and producer choices to discover how they affect the nation's economy. Macroeconomics deals with the economy as a whole as measured by the key variables of inflation, unemployment, and economic growth. Emphasis is on both Keynesian and classical theories and how they predict what monetary and fiscal policies can be used to affect these variables and reach national economic goals. Fulfills requirement: Quantitative Reasoning,Social Scientific Inquiry. 3 credits.

One of the following math courses:
BUS 150 Math for Business and Management

This course is designed to build mathematical skills required to analyze different decision-making problems in business, accounting, and economics. Main topics covered include functions & graphs, mathematics of finance, matrices & linear programming, derivatives & optimization, and their real-world applications. 3 credits.

MAS 111 Analysis I

A calculus sequence for department majors and other students desiring a rigorous introduction to elementary calculus. Fulfills requirement: Quantitative Reasoning. Prerequisite: MAS 102 at LVC, or satisfactory score on the math readiness test. This test is administered during New Student Advising Days for incoming students or can be taken by arrangement with the math department (717-867-6080) Co-requisite: MAS 113. 4 credits.

MAS 161 Calculus I

A calculus sequence covering functions, limits, differentiation, integration and applications. Fulfills requirement: Quantitative Reasoning. Prerequisite: MAS 102 at LVC, or satisfactory score on the math readiness test. This test is administered during New Student Advising Days for incoming students or can be taken by arrangement with the math department (717-867-6080). 3 credits.