An introduction to the basic theory and techniques of contemporary financial accounting. The objective is to identify the fundamental principles of accounting, identify and analyze business transactions, prepare financial statements, and communicate this information to users with different needs. Topics include the accounting cycle, transactions, and the preparation of financial statements for single-owner business organizations that operate as service companies or merchandisers. Students may receive credit for only one of the following courses: ACCT 220 or BMGT 220.

An introductory study of the macroeconomy. The objective is to apply select macroeconomic theories to real-world situations. Discussion covers economic growth, technological innovation, unemployment, inflation, and the roles of monetary policy and fiscal policy in determining macroeconomic performance. Students may receive credit for only one of the following courses: ECON 201 or ECON 205.

The development of the academic and study skills needed for success in college-level coursework. The objective is to apply information literacy skills, reading comprehension strategies, note-taking methods, study skills, and critical thinking across various academic disciplines. Focus is on the four language skills of listening, speaking, reading, and writing.

For online sections, sound card, microphone, speakers and occasional synchronous work required. (Not open to native speakers of Japanese: assumes no prior knowledge of Japanese. Students with prior experience with the Japanese language should take a placement test to assess appropriate level.) An introduction to spoken and written Japanese language. The objective is to communicate in Japanese in some concrete, real-life situations using culturally appropriate language; read and write hiragana; and read some katakana words in context.

(The first course in the two-course series MATH 107-MATH 108. An alternative to MATH 115). An introduction to equations and inequalities and a study of functions and their properties, including the development of graphing skills with polynomial, rational, exponential, and logarithmic functions. The objective is to apply appropriate technology and demonstrate fluency in the language of algebra; communicate mathematical ideas; perform operations on real numbers, complex numbers, and functions; solve equations and inequalities; analyze and graph circles and functions; and use mathematical modeling to translate, solve, and interpret applied problems. Technology is used for data modeling. Discussion also covers applications. Students may receive credit for only one of the following courses: MATH 107 or MATH 115.

An introductory exploration of the foundational theories of Eastern and Western moral philosophy and an examination of methods for thinking clearly about ethical issues. The objective is to employ a knowledge of moral theory and the methods of ethical reasoning to address contemporary ethical issues and dilemmas in areas such as business, medicine, information technology, and personal ethics. Students may receive credit for only one of the following courses: HUMN 300 or PHIL 140.

An introduction to statistics. The objective is to assess the validity of statistical conclusions; organize, summarize, interpret, and present data using graphical and tabular representations; and apply principles of inferential statistics. Focus is on selecting and applying appropriate statistical tests and determining reasonable inferences and predictions from a set of data. Topics include methods of sampling; percentiles; concepts of probability; probability distributions; normal, t-, and chi-square distributions; confidence intervals; hypothesis testing of one and two means; proportions; binomial experiments; sample size calculations; correlation; regression; and analysis of variance (ANOVA). Students may receive credit for only one of the following courses: BEHS 202, BEHS 302, BMGT 230, ECON 321, GNST 201, MATH 111, MGMT 316, PSYC 200, SOCY 201, STAT 100, STAT 200, STAT 225, or STAT 230.