CO = Co-requisite, POI = Permission of Instructor, PR = Prerequisite, RE = Recommended, XL = Cross-listed

203 Principles of Financial Accounting (3)

This course provides an introduction to accounting as a device for reporting business activities. The underlying principles of accounting for assets, debt, and owners’ equity are studied in addition to the preparation and interpretation of financial statements. (Fall and Spring)

204 Principles of Managerial Accounting (3)

(PR: ACCT 203 or POI; This course should not be taken by students planning to concentrate in accounting.) This course studies the utilization of accounting information in business management decisions. The topics covered include cost control and reporting, inventory costs and pricing, cost-volume-profit analysis, and budgeting. (Spring)

258 Special Topics (1-6)

See Catalog.

311 Intermediate Accounting I (3)

(PR: ACCT 203) This course provides the introduction to the theory and practice related to the accounting function and its application to for-profit enterprises. Specific emphasis is placed on underlying accounting concepts, the analysis of accounting problems, and the application of accounting principles for assets. (Fall)

312 Intermediate Accounting II (3)

(PR: ACCT 311 or POI) This course continues the in-depth study of financial accounting concepts and their application to liabilities, equity financing, leases, investments, revenue recognition, and the statement of cash flows. (Spring)

313 Intermediate Accounting III (3)

(PR: ACCT 311, 312, or POI) This course continues the in-depth study of financial accounting practice and theory to include accounting changes and error analysis, income tax allocation, pension liabilities, and analyses of complete financial statements as well as current developments. (Fall)

328 Cost Accounting (3)

(PR: ACCT 203) A study of the application of cost analysis to manufacturing and distribution problems, including analysis of the behavioral characteristics of business costs and a study of principles involved in standard cost systems. (Spring)

335 Advanced Accounting (3)

(PR: ACCT 313 or POI) This course is designed to study the application of accounting theory and principles to specialized accounting areas including partnerships, equity investments and business combinations, and consolidated financial statements. In addition, some aspects of multinational accounting are introduced, including accounting for foreign currency transactions and the translation of foreign currency financial statements. The course includes an integrating project that requires the student to utilize accounting knowledge gained from the major program.

336 Auditing (3)

(PR: ACCT 311, 312, 342, or POI) This course studies the principles and practice of internal and independent auditing, the criteria for the establishment and testing of internal controls, the testing of account balances, application of statistical sampling, and accounting information systems. (Spring)

338 Governmental and Not-for-Profit Accounting (3)

(PR: ACCT 203) The theory and practice related to the accounting function in governmental entities are covered extensively in this course. The emphasis is placed on state and local governmental entities. In addition, the theory and practice related to the accounting function in not-for-profit entities is also presented. These entities include colleges and universities, hospitals, churches, and voluntary health and welfare organizations.

340 Federal Income Taxation (3)

(PR: ACCT 203 or POI) Primary attention is given to the nature and purpose of taxes with specific emphasis on the federal income tax as it applies to individuals and their business activities. (Fall)

342 Accounting Information Systems (3)

(PR: ACCT 311, 312 or POI) This course provides a comprehensive study of accounting system basics. Experiential learning in computer-based accounting is a significant component of the course. In addition, this course introduces current trends in e-commerce, artificial intelligence, and other developments that have a significant effect on the design of accounting systems. (Fall)

398 Honors Research (3-6)

See Catalog.

442 Directed Studies (1-9)

See Catalog.

444 Internships (1-6)

See Catalog.<

446 Readings (1-9)

See Catalog.

448 Research (1-9)

See Catalog.

450 Seminar (1-9)

See Catalog.

452 Special Projects (1-9)

See Catalog.

458 Special Topics (1-6)

See Catalog.

CO = Co-requisite, POI = Permission of Instructor, PR = Prerequisite, RE = Recommended, XL = Cross-listed

299 Computer Applications for Business (2)

(PR: Major in BADM or ECON) A study of current information technology and its application to managerial decision-making. Students gain a working knowledge of basic spreadsheet skills, financial and statistical analysis, graphical tools, database management, report generation, and macro creation. This course relies on Excel for Windows to give students hands-on experience with computerized information systems in integrating material from other business courses. (Fall and Spring)

301 Business Law (3)

(PR: JR status or POI) Designed to give students a comprehensive knowledge of the principles of law pertaining to routine business transactions. Topics include sources of contracts, sales, the Uniform Commercial Code (UCC), title, and risk of loss. (Fall and Spring)

307 Marketing (3)

(PR: SO status) A general survey of marketing: consumer behavior, functions, channels, and institutions. Special emphasis on the integration of marketing fundamentals with decision making through the use of case studies. (Fall and Spring)

308 International Marketing (3)

(PR: BADM 307 or POI) This course is designed to give students experience in analyzing the marketing environment and applying marketing concepts in a foreign context to develop understanding of both the theoretical and practical benefits of international business.

309 Consumer Behavior (3)

(PR: BADM 307) Concepts, methods, and models used in understanding, explaining, and predicting consumer motivation and behavior. Implications for influencing decisions are highlighted.

314 Enterprise MIS (3)

(RE: BADM 299; XL: CSC 214) This course is designed to introduce the student to the ways businesses use information technologies to enhance and transform business operations and support business objectives. The key topics include enterprise applications (ERP, CRM, and SCM), web-based systems (E-Commerce, B2B, and intranets), and decision support (data mining and data warehouse). The course is intended to be a survey of the current concepts and practices related to MIS implementations in businesses. As time allows, students will also apply these concepts to hands-on labs.

315 Management and Organizational Behavior (3)

An overview and history of management followed by discussion of the business environment, ethics, and global markets. The course covers the planning process, principles of organizing, managing teams, motivating employees, and leadership theory. Students observe how the functional areas of business work together as they make business decisions as part of a team managing a firm in a simulation competition. (Fall and Spring)

316 Business Ethics (3)

(XL:PHIL 316) A study of ethical issues in business with the aim of strengthening our moral discernment and practical judgment. The focus is on classic and contemporary cases in the ethics of business.

322 Industrial/Organizational Psychology (3)

(PR: ECON 201 or PSYC 201; XL: PSYC 322) The application of psychology to workplace settings, including not only business and industry, but also non-profit organizations such as hospitals, government, and social agencies. Topics include employment recruitment and selection, organizational communication, motivation of workers, and performance evaluation. Topics are of special relevance to students who at some point in their careers expect to be in managerial or administrative positions within an organization, be it a business or non-profit organization.

323 Sports Marketing (3)

(PR: BADM 307) Exploration of the essentials of effective sports marketing. Topics include application of marketing principles in the sports area, licensing issues, sponsorships and endorsements, stadium and arena marketing, broadcasting and media considerations, public policy and sports, and unique marketing challenges for sport specific products (football, basketball, baseball, motorsports, etc.). (Spring)

325 Managerial Communication (3)

(PR: C or better in English 1001 or 1002; Major in BADM, minor in MDST or PRLW, or POI) A case-based class in which students analyze business problems and propose persuasive solutions. Students share leadership in a seminar-style class as they strengthen writing and speaking skills through peer-evaluated memos, letters, and reports. The course requires weekly writing assignments. (Spring)

332 Managerial Finance (3)

(PR: ACCT 203) Designed to allow the student to apply basic concepts of finance to the solution of business problems, especially as they pertain to financial decision making; analysis of the financial condition of business firms as a means of recognizing current and long-term financial needs; selection of the most feasible actions necessary to secure best possible financing and most profitable allocation of resources. (Fall and Spring)

333 Database Processing and Design (3)

(PR: BADM 299 or CSC 1231, or POI; XL: CSC 333) Introduction to database concepts including data modeling, normalization, database design and implementation, data administration, and, as time allows, data warehouses and data mining. The course will include hands-on experience using commercially available database software beyond simple desktop databases.

334 Human Resource Management (3)

(PR: Major in BADM, or POI) Analysis of current issues and practices in human resource management. The course studies the staffing, training, development, motivation, and compensation of employees. Cases and experiential exercises are used to involve students in resolving realistic human resources problems.

343 Health Care Management (3)

(PR: POI) This course will focus on the health care environment in the U.S. with an emphasis on managing the operations of health care facilities. The range of topics will include: historical perspective; patient safety; quality; risk management; employee relations; balancing financial, marketing, and operational priorities; understanding physician relations; legal, regulatory and accreditation mandates; customer service; information technology; and advocacy. It will also include the internal and external factors that control the delivery of health care in communities. (Fall)

344 Principles of Real Estate (3)

(PR: JR status or POI) This course is designed as an introduction to the field of real estate and deals with the following topical areas: the economic, social, and legal setting of real estate; brokerage and real estate title transfer; value, price and investment; real estate ownership and administration; and real estate horizons.

346 Business Intelligence and Data Analysis (3)

(PR: BADM 299; XL:CSC 346) This course surveys methods for analyzing, visualizing, and transforming business data to discover patterns that lead to predictive, diagnostic and descriptive models. The student will apply many of these methods using spreadsheets and specialized tools with hands-on projects. The course also introduces the student to data warehouse design as well as principles of data mining.

347 International Business (3)

A broad overview of globalization, purchasing power parity, country differences in legal systems, political systems, economic systems, language, culture, labor costs, resource endowments, import and export regulations, trade agreements, and regional economic integration. Each of these factors requires significant changes in how individual business units operate from one country to the next.

351 Operations Management (3)

(PR: BADM 299 and STAT 319) An examination of analytical tools designed to improve quality and productivity in manufacturing and service operations. Topics include forecasting, inventory management, scheduling, linear programming, and queuing theory. (Fall and Spring)

352 Strategic Management (3)

(PR: SR status, EBA major) A capstone course entailing study of the formulation and implementation of strategies in a wide range of businesses. Emphasis on analyzing and integrating the functional areas of business administration. The case study method and a term project offer students the opportunity to apply strategic concepts to “realworld” situations. (Fall and Spring)

353 Entrepreneurship (3)

(PR: ACCT 203 and ECON 201) A practical course designed to enhance the student’s ability to launch and manage a successful small business. The focus is on developing strengths and capabilities that are unique to small companies striving for success. Topics include strategic management, entrepreneurship, forms of ownership, franchising, cash flow management, sources of funding, business plan development, and others. Students create a business plan as part of the course. (Fall and Spring)

398 Honors Research (3-6)

See Catalog.

442 Directed Studies (1-9)

See Catalog.

444 Internships (1-6)

See Catalog.

446 Readings (1-9)

See Catalog.

448 Research (1-9)

See Catalog.

450 Seminar (1-9)

See Catalog.

452 Special Projects (1-9)

See Catalog.

458 Special Topics (1-6)

See Catalog.

CO = Co-requisite, POI = Permission of Instructor, PR = Prerequisite, RE = Recommended, XL = Cross-listed

319 Business Statistics (4)

(3 hrs. lecture, 3 hrs. lab weekly; PR: JR status or POI) A course dealing with basic statistical concepts and methods: organization and presentation of data, probability, probability distribution, sampling distributions, simple regression and correlation, confidence intervals, and hypothesis testing. (Fall and Spring)

320 Research Statistics (4)

(3 hrs. lecture, 3 hrs. lab weekly) A basic course in statistics with special attention to applications in behavioral, biological, and social science research. Includes organization and presentation of data, measures of central tendency and variability, sampling, regression and correlation, and hypothesis testing to include analysis of variance.