This course provides the opportunity to offer new topics in the subject of Commerce.

This course introduces financial accounting, the role of accounting, and how economic transactions are identified and recorded in an accounting system. It covers the construction and analysis of basic financial statements and the accounting system's function in measuring, classifying, and reporting economic data. Students learn about financial statements, raising capital, business investments, accounting for inventory, and accounts receivable.

This course introduces students to essential foundational concepts in financial economics. Students learn to value simple streams of future cash flows and apply this skill to more complicated settings, including valuing marketed securities like stocks and bonds, valuing projects within firms, and valuing firms as a whole. Along the way, they are introduced to the concepts of arbitrage absence and market efficiency and their impact on valuation.

This course examines the critical role of information systems in modern organizations. It covers fundamental concepts (hardware, software, data, processes, and people) and explains how information systems generate organizational value. Through case discussions and hands-on practice with tools and frameworks, students gain a foundational understanding of information systems and their fit within broader organizational systems.

Placeholder for fall core courses. COMM 3010 (4 cr.) provides an overview of a business from strategic process perspective and as a system. COMM 3020 (4 cr.) studies the interaction of human behaviors, within the organization and the business environment. COMM 3030 (4 cr.) covers basic analytical tools used in marketing and finance, and introduces a disciplined problem-solving process to structure, analyze, and solve business problems.

A seminar on issues drawing current attention in the finance literature and affecting non-financial business firms, financial institutions, or investment management.

This interdisciplinary course will explore the complex choices in environmental policy and management by examining and integrating three relevant perspectives: environmental science, ethics and economics. Environmental science provides a basic understanding of the impacts of human activities on the environment. Economic analysis focuses on the relevant benefits and costs. Ethics addresses the conflicts of values involved in decisions about the environment. The balancing of environmental and economic costs and benefits, coupled with human beliefs about what is 'right' or 'wrong,' is at the heart of the environmental decision-making process. The process is complex because it involves a diverse set of stakeholders with differing perspectives and objectives. A case study approach will be used to examine the wide range of scientific, historical, cultural, ethical and legal dimensions of environmental issues.

Includes the planning, processes (gathering evidence) & judgments required to render an opinion on an entity's internal controls and financial statements. Deals with evidence theory, risk identification & professional judgment. Audit methodology is examined through a study of auditing standards & the concepts & procedures developed to implement those standards. Other topics include data analytics, auditor independence,materiality & audit reports.

This course aims to provide students with a practical, managerial perspective on Artificial Intelligence. It covers key factors for the successful development, deployment, and management of generative AI, machine learning, and algorithmic approaches to automated decision-making. Students will better understand the societal impacts of AI and approaches to balance AI risks and benefits in organizations.

This course introduces students to various emerging AI applications across societal, governmental, organizational, and personal sectors. We assess these uses through ethical and justice perspectives and AI ethical frameworks, evaluating their implications for individuals, organizations, and society. Students will develop policy recommendations for governments and organizations to advance the common good and mitigate potential harms of AI.