BUSN 312 Ethics and Business Ethics and business is a decision-making course. Basic approaches to ethics, developing and applying ethical principles, testing business assumptions by ethical norms, and application to current business issues. A course designed to help prospective teachers get acquainted with critical business areas. It also provides them with a framework to help design business courses at the high school level. The advanced study of accounting theory in reference to the conceptual framework outlined by the financial accounting standards board.
Emphasis is on the corporate entity.
The information is studied from the balance sheet perspective with the asset liabilities and stockholders' equity sections having the income statements elements integrated. The advance study of special topics in accounting theory. Topics included are pensions, leases, inflation accounting, foreign branches and U.S. and international consolidations. The study of accounting systems of an organization from both the manual and computerized system. Included in the course is the development of systems which can be used for a proprietorship, partnership, or corporation.