Belmont offers courses in financial and managerial accounting, macroeconomics and microeconomics, calculus, and statistics in a variety of formats to meet various student schedules. The School will also help advise incoming students regarding other institutional avenues to fulfilling program prerequisites. Students may enroll in such courses at any regionally accredited college or university. Contact The Massey School prior to enrolling in prerequisites to ensure courses meet the requirements (615-460-6480).
ACC 2410. Accounting Principles I (3 hrs). An introduction to financial accounting concepts. A study of the accounting cycles of service organizations and merchandisers emphasizing the recording of business transactions, and the preparation of financial statements for such organizations. Emphasis is also placed on the accounting principles relating to the measurement, valuation and reporting of assets, liabilities and equity, and related internal control considerations.
2. ACC 2420. Accounting Principles II (3 hrs). Prerequisite: ACC 2410. An introduction to managerial accounting and cost concepts primarily related to manufacturing firms. This course emphasizes the use of accounting in planning, operating, control activities and decision-making.
Or ACC 2430. Integrated Accounting Principles (6 hrs). This course is an introduction to financial and managerial accounting concepts. The course emphasizes the role of accounting in a business organization. [This combined course counts for 2410 and 2420 and is offered only at Belmont.]
3. ECO 2210. Principles of Macroeconomics (3 hrs). An introductory course in macroeconomic theory. Primary emphasis is placed upon the study of economic aggregates. Topics to be studied include: the basic operation of a market economy; national income accounting, the determination of employment, output, and the price level; the banking system, fiscal, monetary, and supply-side economic policies.
4. ECO 2220. Principles of Microeconomics (3 hrs). An introductory course in microeconomic theory. Primary emphasis is placed upon the study of the behavior of individual decision-making units. Topics to be studied include: demand and supply analysis, the theory of consumer behavior, the theory of the firm, market structures and resource allocation, and resource price-employment determination
5. MTH 1170. Calculus I for Business, Economics, and the Social and Life Sciences * (3 hrs). Prerequisite: Math ACT score greater than or equal to 25, Math SAT score greater than or equal to 570, Belmont Math Placement Test score greater than or equal to 24, MTH 1110, or MTH 1130. A survey of limits, continuity and the differential and integral calculus with applications in business, economics, social and life sciences.
Or MTH 1140. Quantitative Methods in Business* (3 hrs). Prerequisites: Math ACT score greater than or equal to 24, Math SAT score greater than or equal to 560, Belmont Math Placement Test score greater than or equal to 23, MTH 1110, or MTH 1130. Topics covered in the first half of the course include linear, polynomial, logarithmic, and exponential functions, and applications of each type function, linear programming and matrices. Second half topics include limits and differential calculus, including maximization and minimization of functions. Applications to business and economics are emphasized.
6. MTH 1150 - Elementary Statistics* (3 hrs). Prerequisite: MTH ACT score greater than or equal to 22, Math SAT score greater than or equal to 520, Belmont Math Placement Test score greater than or equal to 20, MTH 1110, or MTH 1130. An introduction to statistical reasoning. Topics include descriptive measures, elementary probability distributions, sampling distributions, one and two sample inferences on means and proportions, simple linear regression, and correlation. Case studies of real data will relate to various fields of interest. Special emphasis will be placed on communication of statistical results through projects using computer software.
7. FIN 3210 – Business Finance (3 hrs). Prerequisites: ACC 2410; Co-requisite: MTH 1150. This course contains an overview of basic financial concepts, tools and techniques used by financial managers of public corporations: working capital management, financial instrument and project evaluation, sources of funding and strategic financial decisions. [This course or a comparable substitute must have been completed with a grade of “C” or better within the past three years from an AACSB-accredited business school; OR students may alternatively satisfy the business finance requirement by passing Massey’s finance competency exam. The Massey School offers a self-paced, self-study preparation program complete with a custom textbook at cost-recovery pricing of $74 and the ability to purchase an online access code to Internet based concept solutions ($20). Please contact Melissa Mitchell (email@example.com or 460-6373) for additional information on this alternative prerequisite completion solution.]
Or completion of the Summer Business Institute (SBI). The SBI (9 credits) is a 10 - week program for non - business majors. Courses are scheduled on Tuesday and Thursday evenings (6:15 to 9:00 PM) and Saturdays (9:00 AM to 5:00 PM). A list of topics can be found on the SBI site. Upon successful completion, students begin their MBA course work in the fall.