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Business & Accounting

Developing America's future business leaders...

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The mission of the Business and Accounting Division is to prepare students for careers in Accounting, Business, and Management by offering relevant courses, providing quality instruction and training in critical skills needed for personal and professional growth. The Division offers courses that prepare students for graduate study, entrepreneurship, and careers in public and corporate sectors. Division Chair: Mohit Anand, Ph.D. 205-929-1131

Student Learning and Performance


Business Administration

The mission of the Business Administration Program is to educate students in the field of Business Administration and to enable them to compete responsibly and successfully in a global business environment; emphasizing competencies in critical and analytical skills, communication, and information technology. The students will be educated in the business areas of accounting, finance, management, marketing, and economics, for careers in the private and public sectors, and for graduate studies.

GB 211: Keyboarding [Credit Hours: 3 ] This course in the touch system of typewriting emphasizes the mastery of basic keyboarding skills for speed and accuracy in typing letters and reports.
GB 220: Business Mathematics [Credit Hours: 3] This course provides a review of fundamentals and applies mathematical concepts to sales records (including discounts, commission, and markup) and payroll records along with taxes, statistics, financial statements, and debt instruments. Prerequisite: MA 101
GB 302 and GBS 302: Business Statistics [Credit Hours: 3] This course provides applications of statistical procedures in decision making, frequency distribution and graphs, data description, probability, sampling, simulation, the normal distribution, and hypothesis testing. Prerequisite: GB 220.
GB 338: Business English and Correspondence [Credit Hours: 3] This course reviews correct English grammar, word usage, spelling, punctuation and rhetoric. It gives special attention to writing business letters and research reports using suggested style manual. Prerequisite: EN 102.
GB 420: GMAT Review [Credit Hours: 3] The course is designed to help seniors prepare for the Graduate Management Admission Test. It covers both qualitative and quantitative components of the test. The topics include math review, problem solving, data sufficiency, reading comprehension, critical reasoning, and sentence correction. Prerequisite: GB 220.(3 credit hours)
GB 442: Business and the Internet [Credit Hours: 3] This course teaches operating protocol, rules of etiquette, the World Wide Web, e-mail, research using the Internet, and security considerations. Prerequisite: CS 110, MG 381.
GB 449: Senior Seminar [Credit Hours: 1] Required of all majors in their senior year, this course is designed to inform students of various principles, practices, and procedures which are used to secure employment or to gain admission to graduate programs. Prerequisite: Senior standing
GB 450 and GBS 450: Business Decisions [Credit Hours: 3] This course helps students use quantitative techniques and models to help make business decisions. Topics include linear algebra, introductory calculus, probability theory, basic linear programming, regression methods, and optimization techniques. Prerequisites: MA 101 and GB 220
GB 460 and GB S460: Entrepreneurship [Credit Hours: 3] This course teaches s kills required for entrepreneurship. It explores the role of entrepreneurship in the creation and development of new economic entities. It also teaches the organization and management of business entities. Prerequisite: MA 101
GB 498: Business Internship [Credit Hours: 3] This course supports supervised on-the-job experience in various aspects of office and Business Administration settings including Accounting, Insurance, Retailing, Management, and Marketing. The student elects the phase of emphasis according to his/her major specialization.

The mission of the Accounting Program is to educate students in the field of accounting. Undergraduate students will be well prepared for professional careers and graduate studies. Students will be encouraged to complete all degree requirements in a timely fashion through a coordinated program of faculty advising and staff counseling. Internships will be used as an additional vehicle to prepare students for the professional expectations of the work place. Competencies in critical skills in communication, problem solving, use of information technology, and interpersonal relations will be emphasized.

AC 211: Principles of Accounting I [Credit Hours: 3] This course includes accounting principles of sole proprietorship. It covers accounting cycle, specialized journals and financial statements. Prerequisites: MA 101, GB 220.
AC 212: Principles of Accounting II [Credit Hours: 3] This course includes accounting principles as they relate to partnership and corporations, financial statement analysis, introduction to cost accounting, use of accounting information for planning, control, and decision-making. Prerequisite: AC 211
AC 311: Financial Accounting I [Credit Hours: 3] This course includes the measuring and reporting of accounting for income, the handling of the various segments of the balance sheet. Topics include: recognition, measurement, and reporting of income, time value of money (applications of present value and future value techniques in accounting), cash and temporary investments, receivables, and inventory.
AC 312: Financial Accounting II [Credit Hours: 3] This course is a continuation of AC 311. It covers non-current assets, long term investments in equity securities, current and contingent liabilities, accounting for long term debt securities, contributed capital, retained earnings, earnings per share, and revenue recognition. Prerequisite: AC 311
AC 322: Income Tax Accounting [Credit Hours: 3] This course includes federal income tax provisions and procedures, gross income, deductions, credits against net income, tax liability, and preparation of tax returns. Prerequisite: AC 212
AC 410: Managerial Accounting [Credit Hours: 3] This course includes cost accumulation for product, cost behavior, cost-volume-profit analysis, profit planning and budgeting, pricing and capital investment.
AC 411: Accounting Info. Systems [Credit Hours: 3] This course includes the accounting information system, transaction processing, ethics, fraud and internal control, database management systems. Prerequisite: AC 312
AC 412 and ACS 412: Survey of Accounting [Credit Hours: 3] This course includes a survey of basic accounting principles, including accounting cycle, preparation of financial statements, and application of accounting principles to partnerships, corporations, and analysis of various financial statements. Prerequisite: MA 101
AC 413 and ACS 413: Accounting for Management [Credit Hours: 3] This course includes a study of managerial accounting concepts and their use in business decisions. Prerequisite: AC 412.
AC 414: Cost Accounting [Credit Hours: 3] This course includes the nature, objectives and procedures of cost analysis and control, theories of cost allocation and accumulations, uses of accounting information for decision-making. Prerequisite: AC 212
AC 420: Advanced Accounting [Credit Hours: 3] This course includes partnerships, leases, mergers, and business combinations. Prerequisite: AC 312.
AC 440: Auditing [Credit Hours: 3] This course includes a study of auditing practices specified in official pronouncements, professional ethics, legal liability, internal control, and auditors‘ report. Prerequisite: AC 420.
AC 450: Governmental Accounting [Credit Hours: 3] This course includes an examination of accounting theories and practice applied to governmental units and other not-for-profit organizations. It also covers the use of fund accounting. Prerequisite: AC 212.
AC490: Accounting Internship [Credit Hours: 3] This course includes accounting practice in business environments. Approval of the Coordinator of Accounting and the Chairperson of the Division of Business and Accounting is necessary to register for this course.

The mission of the Management Program is to educate students in the field of management for careers in private and public sectors and/or graduate education with emphasis on critical skills in communications, problem solving, use of information technology, and interpersonal relations.

MG 310: Business Etiquette/Deportment [Credit Hours: 1] This course is a survey of basic principles and practices of business etiquette and deportment.
MG 330, MG 390 and MGS 390: Organizational Behavior [Credit Hours: 3] This course is the analysis and application of theories and techniques for the understanding, prediction, and management of human behavior in the organizational context.
MG 340: Management and Supervision [Credit Hours: 2] This course is the analysis of management functions and supervisory principles with business organization and practices.
MG 381 and MGS 381: Principles of Management [Credit Hours: 3] This course includes management concepts, approaches to managing, fundamentals of planning, organizing, influencing and communication, leadership, fundamentals of production management and control, and social responsibility. Prerequisite: EC 202.
MG 385: Human Resource Management [Credit Hours: 3] This course is an overview of the field of human resources management, development of human resources management, equal employment opportunity and affirmative action, job requirements, human resource planning and recruitment, selection, training, career development and motivating employees. Prerequisite: MG 381.
MG 402 and MGS 402: Strategic Management [Credit Hours: 3] This course is a course in the formulation and implementation of strategies aimed at improving organizational effectiveness, the role of the line manager as strategist, and a view of the organization as an open, socio-technical system, including social responsibility and business ethics. Prerequisite: FI 361
MG 430 and MGS 430: International Business Management [Credit Hours: 3] This course is a study of the problems facing business organization in the international setting. Attention is given to the intellectual, political, social, economic and moral issues that the business and government leaders face in dealing with international business problems. Prerequisite: MG 381.
MG 350 and MGS 338: Organizational Communications [Credit Hours: 3] This course is an interdisciplinary approach to the study of communication within an organization setting.
EC 351 and ECS 351: Business Economics [Credit Hours: 3] This course is the analysis and application of macro and micro economic theories in solving business problems and making business decisions; development and understanding of the core ideas in economic theory and its application; marginal and aggregate analysis; and revenue and profit maximization.
MG 410: Statistics for Management [Credit Hours: 3] The course is an introduction to statistical methods including descriptive statistics, probability, probability distributions, introduction to statistical inference making, confidence intervals, hypothesis testing, and simple linear regression analysis.
MG 412 and MGS 412: Interpersonal Relations [Credit Hours: 3] This course is an analysis and comparison of several topics including how the context of varying perception is related to behavior.
MG 413: Administrative Theory and Practices [Credit Hours: 3] This course is the study of organizations as socioeconomic- political systems for collective action imbedded in a largely uncontrollable environment.
MG 423 and MGS 423: Computer Technology and Research [Credit Hours: 3] This course is an introduction to the use of the microcomputer in business application and research. Analysis of business problems, retrieval and presentation of information is also covered, as well as the use of the Internet in research and report writing.
MG 432. Research Methods in Management [Credit Hours: 3] This course includes methods of scientific research in the field of management and their application to the solution of organizational problems.
MG 442 and MGS 442:Professional Research and Writing [Credit Hours: 3] This course is a review of correct English grammar, word usage, spelling, punctuation, and rhetoric. Special attention is given to writing business letters and research reports using a suggested manual.
MG 452: Organizational Analysis [Credit Hours: 3] This course covers various quantitative techniques and tools in managerial decision making under conditions of perfect and imperfect knowledge.
MG 453 and MGS 453. Human Resource Management [Credit Hours: 3] This course covers management of labor, dealing with selection, training, placement turnover, payment policies, employee representation, etc.
MG 460 and MGS 460. Senior Seminar [Credit Hours: (MG 460 - 1 credit hour; MGS 460 – 3 credit hours)] This course covers skills and abilities in strategic management; critical analysis of current management issues; exploration of management career options; and analysis of existing organizations to develop methods of improving management decision-making in a real-world setting.
MG 473 and MGS 473: [Credit Hours: 3] This course covers the formulation and application of objectives, strategy and policies pertaining to a total organization. The emphasis is on problem solving and the relationship between the functional areas of an organization.

Faculty List - Faculty



Students in Free Enterprises (SIFE) Develop leadership, teamwork, andcommunication skills through learning,practicing, and teaching others the principles of free enterprise.
Volunteer Income Tax Assistance (VITA) Students receive practical training in income tax procedures and electronic filing by IRS and the faculty at Miles. VITA is a community service program in which students assist low-income taxpayers in income tax filing.
Student Chapter of the Institute of Management Accountants (IMA) The Chapter helps students acquire leadership skills, provides opportunities for informal,personal contact with professionals for networking and placement.
Student Chapter of the National Association of Black Accountants (NABA) NABA works diligently to encourage and cultivate interest among minority youth in accounting and finance profession, especially auditing, business, consulting, finance and information technology.