School of Business

Course Descriptions

Accounting Courses

Business Administration Courses

Technology Management Courses

Economics Courses

Accounting

ACC 201. Accounting I
The recording, summarizing, reporting and analyzing of economic activities of a business organization. Equivalent to a first course in accounting principles, the central focus is on the financial statements that are required for external reporting, including the formulation of these statements and their application to decision making.

ACC 202. Accounting II
Prerequisite: ACC 201.
Introduction to the fundamentals of management accounting for students who already have a basic knowledge of financial accounting. Topics include cost accumulation and product costing, managerial decision-making, and planning and control.

ACC 301. Intermediate Accounting I
Prerequisite: ACC 202.
Accounting theory and practice with a review of accounting principles concepts, and a focus on the assets of a business, including cash, receivables, inventories, intangible and tangible fixed assets.

ACC 302. Intermediate Accounting II
Prerequisite: ACC 301.
Accounting theory and practice with a focus on the liabilities and shareholders’ equity of a business, with some additional coverage of investments, earnings per share, and the statement of cash flows.

ACC 310. Cost Accounting
Prerequisite: ACC 202.
Cost elements, cost classifications, job and process cost systems.

ACC /BA 341. Financial Statement Analysis
Prerequisite: ACC 202.
The course is designed to educate the student on the linkages between managerial decisions and the impact of these decisions on the financial performance and economic value of the firm. The course will cover interpretation of financial reports via utilization of ratio analysis and other techniques.

ACC 345. Accounting Information Systems
Pre-requisite: ACC 202
This course will present a thorough introduction to basic accounting information systems, provide a working knowledge of systems analysis and design techniques, and introduce several fundamental accounting information flow patterns. In addition, it will examine the need for adequate systems controls, risks inherent in the controls, and refined systems output to support management decision-making processes.

ACC 420. Tax Accounting
Prerequisite: ACC 202
Federal income tax fundamentals under the latest amendments to the Internal Revenue Code as applicable to the individual’s taxes, credits, inclusions in and exclusions from gross income, capital gains and losses, dividends and allowable deductions.

ACC 450. Advanced Accounting
Prerequisite: ACC 302.
Special problems relating to consolidated statements, fiduciaries, governmental and institutional units.

ACC 460. Auditing
Prerequisite: ACC 302.
Qualifications and responsibilities of the public accountant; introduction to basic auditing objectives, standards, ethics, terminology, procedures, working papers and reports.

ACC/BA 470. Internship
Prerequisite: Senior standing or permission of the instructor.
Through actual work experience and/or an applied job related project, the student has a chance to apply business related skills and concepts. Each student is directed by a college supervisor and is expected to prepare a report and a self-evaluation of this experience.

ACC 499. Special Topics

The content and credit hours for this course vary. Consult the schedule for topics and hours available for the semester.

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Business Administration

BA 200. Business Communication
Prerequisite: ENG 102.
A study of the tools and techniques, both oral and written, that are useful for communicating in a business environment based upon the concepts and theories of business communication. Among the additional topics covered in detail, are: business reports, presentations (prepared and impromptu) resumes, the job search process, and basic business etiquette. The course involves considerable use of critical thinking skills.

BA 301. Management
Prerequisite: BA 200 and ECON 121.
An overview of the management functions: planning, organizing, leading and controlling. The course also includes an examination of business ethics and the global economy.

BA 314. Business Law I
An overview of the U.S. and international legal systems, tort and criminal law, and a more detailed study of general contract law and the law of sales contracts governed by the Uniform Commercial Code.

BA 320. Marketing
Prerequisite: BA 200 and ECON 121.
A study of the principles and methods involved in pricing, promoting and distributing products to consumers through various channels.

BA 325. Consumer Behavior
Prerequisite: BA 320.
Current theories and research on buyer behavior will be explored, with special attention to their application in managerial decision-making. Specific theories of buyer learning, attitude development, perception, group interaction and decision making, organizational dynamics, personality and culture are used to explain and predict customer response to market offerings.

BA 331. Organizational Behavior/Industrial Psychology
Prerequisite: BA 301.
An investigation of individual, group, and organizational behavior within businesses with an emphasis on motivation, leadership, performance, values and attitudes, and organizational design and development.

BA 340. Finance for Business
Prerequisite: ECON 121, TM 200 or equivalent, and ACC 202.

Tools and techniques useful for aiding the manager in planning for and managing assets, short-term and long-term liabilities, capital budgeting, and income and expenditures by use of ratio analysis and other techniques.

BA /ACC 341. Financial Statement Analysis
Prerequisite: ECON 121, TM 200 or equivalent, and ACC 202.

The course is designed to educate the student on the linkages between managerial decisions and the impact of these decisions on the financial performance and economic value of the firm. The course will cover interpretation of financial reports via utilization of ratio analysis and other techniques. It will also cover the development of financial projections and their underlying assumptions; evaluation of business investment decisions given required rates of return; assessment of the implications of financing choices; determination of business and security values; and the use of analytical techniques to maximize shareholder value.

BA 350. Quantitative Methods
Prerequisite: MATH 210 or MATH 310 and TM 200.
Practical applications of statistical tools and techniques to business problems. Emphasis is placed on research, design and interpretation of results and the implications of those results for business decision-making.

BA 370. Project Management
Prerequisite: BA 301
This course addresses concepts and techniques for the management of business and technology projects and their associated activities, personnel, and resources. The content deals with planning, scheduling, organizing, and managing projects such as new product development, construction, system implementation, and special events. Primary class emphasis is on the project management process and tools. The course covers the project planning process in detail, addressing project scope, and objectives, deliverables, milestones, tasks, work breakdown structure, responsibility and authority, project network, critical path analysis, costs, and resource allocation. The course also addresses the formation and organization of the project team.

BA 400. International Business
Prerequisites: BA 340 and ECON 321.

An overview of the terms, tools, and techniques necessary for conducting business on a global basis. Special focus is placed on trades and foreign direct investments. Emphasis is placed on recent world events as they impact international business.

BA 410. Advertising & Promotion
Prerequisites: BA 320 and BA 435.
Planning, execution and measurement of advertising programs. The course will focus on the creation of a real-world advertising campaign. Students will learn concepts of advertising and media strategy, media data sources, and analysis and effective message delivery.

BA 412. Sports Marketing
Prerequisite: BA 320.

An introduction to the complex and diverse nature of sports marketing. A framework will be presented to explain and organize the strategic sports marketing process.

BA 425. Sales Management and Personal Selling
Prerequisite: BA 320.
This course will focus on personal selling and its management in the context of the organization’s marketing strategy. The sales process, cost control, performance appraisal, recruitment, motivation and compensation will be explored as well as other management issues. Students will be required to make sales presentations on videotape for analysis.

BA 430. Entrepreneurship and New Venture Management
Prerequisites: BA 301, BA 320 and BA 340; and senior standing

Acquaints the student with the differences in managing a small business or a new business venture from that of a large business. Specifically examined are the personal qualities of successful entrepreneurs, the information required to establish a new business venture, the unique problems of the entrepreneur in starting and operating a new business, and dealing with external professionals who help with a new/small business.

BA 431. Investment Management
Prerequisite: BA 340.
This course explores the arena of financial investments while concentrating on the types of investments and markets, the risk-return trade-off, security valuation, and portfolio management.

BA 432. Human Resource Management
Prerequisites: BA 301.
The traditional functions of a human resource department are examined. The course includes a survey of laws governing personnel function, the appropriate use of software in HR management, and maintaining equitable workplaces are among topics probed. Students are expected to develop an understanding of the role that human resource processes play in the strategy of organizations.

BA 434. Facilities and Event Management
Prerequisite: BA 320.
From multimillion-dollar complexes to community centers, facilities and event management is a conglomerate of management and marketing activities. This course will explore the issues related to sports events planning and implementation. Designing, managing and promoting facilities will also be explored in depth.

BA 435. Marketing Research
Prerequisite: BA 350 or consent of the instructor and BA 320.
This course will prepare managers and owners for working with professional researchers or to design simple research of their own to obtain customer input for new products, advertising, pricing and distribution systems. Specific topics covered will be the use of secondary information sources, preparation and evaluation of surveys, basics of data evaluation and the marketing research process. Applications will include demand estimation and forecasting, concept testing, consumer satisfaction analysis and product development. Students will conduct actual research in-group projects.

BA 440. Strategic Management
Prerequisites: BA 340 and senior standing.
Students should complete the application for graduation prior to registering for this course.
The capstone course using case analysis and the strategic management literature to tie the business administration functional areas together and reinforce the concepts and tools learned in the prerequisite courses. A major component of this course is the topic of ethics in business.

BA/PSY 455. Leadership
Prerequisite: BA 301.
Influencing skills are explored through self-assessment, applied practice, and case review; styles of leading in appropriate contexts, coaching, and mentoring are among topics. Effective processes examined are the leader-follower relationship, delegating, group decisionmaking, power, politics, participation, service as leadership and collaboration. Systemic perspectives like organizational culture and the learning organization are viewed as valuable in changing environments.

BA/ACC 470. Internship
Prerequisite: Senior standing or permission of the instructor.
Through actual work experience and/or an applied job related project, the student has a chance to apply business related skills and concepts. Each student is directed by a college supervisor and is expected to prepare a report and a self-evaluation of this experience.

BA 480. Quality Management
Prerequisite: TM 200 or equivalent, BA 350, or consent of instructor
Investigates the behavioral, technological, and statistical concepts inherent to the system of management called total quality managements (TQM). One of the principle tenants of TQM is the notion that continuous improvement of quality requires the continuous measurement and assessment of quality. A knowledge of statistics and spreadsheets is required. If organization effectiveness (competitive advantage) is the product of quality and efficiency, then this course holds efficiency constant and explores methods to improve quality (see BA 360 for the companion course in productivity) in service and manufacturing organizations. Students will employ spreadsheet logic to solve an array or problems.

BA 499. Special Topics
The content and credit hours for this course vary. Consult the schedule for topics and hours available for the semester.

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Technology Management

TM 100. Introduction to Information Technology
This skills-based course provides students with a foundation for using information technology systems in the academic environment. Beginning with basic operating system skills, the course guides students in developing competency in use of common productivity software programs. (Students majoring in business administration are required to take TM 200.)

TM 200. Information Systems for Business
This course will provide students with a foundation for using information technology systems in an academic environment and will prepare students for further studies of information technology in upper division business courses. The course will provide instruction in the basics of component hardware, operating system manipulation, common productivity software programs, common graphics programs, HTML development, and use of digital media peripherals. Capabilities and risks associated with Internet-based media will be explored and use of Internet-based research tools will be emphasized. The course will emphasize use of spreadsheet software for analysis and modeling in the business environment. Concepts essential in database design and programming will be introduced.

TM 331. Computer Programming
Study of computing systems manipulation using a current programming language. Includes input/output techniques, program processing control, file processing and database interfacing.

TM 401. Management Information Systems
Prerequisites: TM 200 or equivalent, ECON 121, and BA 301.
This course introduces business students to the complexities of the business computing environment and should help students understand: common applications for computers in business, common problems in managing information technology in business, “e-business” and how it relates to traditional management information systems. In addition to enduring MIS concepts, the course will devote considerable time to current issues in MIS.

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Economics

ECON 121. Principles of Economics

This survey course focuses on core economic concepts and the direct links from the theory to real world situations. Topics covered include markets and the market process, applications of supply and demand, costs and profit maximization, competition, equilibrium, monetary and fiscal policies, and business cycles and growth.

ECON 313. Financial Institutions and Markets
Prerequisite: ECON 121.
A survey of the role of financial institutions and markets in the domestic and global economies.

ECON 321. Global Economics
Prerequisite: ECON 121.
This course explores micro and macro components of international economics. Core theories are introduced and linked to international economic integration. Topics covered include international trade (comparative advantage, tariffs and quotas, commercial policies and protection), international finance (balance of payments, exchange rates and systems, financial crises), and economic integration.

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