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A detailed investigation of the methodology and systems to accumulate and use cost and management data in product costing, inventory valuation and income determination, and in planning, decision-making, and control activities. The course emphasizes the role of the cost accountant and the accounting information system in management decisions. The student will learn both traditional cost accumulation systems and new systems to support the needs of a changing economy.

Humans are inherently drawn to some form of community effort; we are predisposed to some sort of cooperative endeavor or collective experience. As a result, our lives typically embed themselves in or become otherwise engaged with some sort of larger organized or structured work group that take the form of "organizations" - collectives of two or more individuals interested in creating or sharing in some sort of common future or dividing up some sort of task. This experiential course studies organizational and management methodologies, practices, principles, and theories around individual agency and motivation, group dynamics, power and influence, conflict management, leadership, and the future of work.

Federal taxation from the point of view of the taxpayer, emphasizing federal income tax and including social security taxes, gift tax, estate tax, and analysis of practical problems.

A study of the fundamentals of international trade and finance. Topics include theory of international trade; trade policy and protectionism; regional trade agreements; international factor movements and multinational enterprises; foreign exchange markets; balance of payment; the international monetary system; international finance; banking, risk, and the world debt; the World Trade Organization; and macroeconomic policy in an open economy. Emphasis will be on understanding the impacts of globalization and policies in a global community.