The business administration core program introduces students to economics, accounting, management, finance, marketing and the legal environment. Dedicated to the free enterprise system, the program challenges students to reach their full potential as they enter the highly competitive business world.

204. Principles of Managerial Accounting (3)
(Prereq: ACCT 203 or consent of instructor; 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 page 37 in Book of Majors.

311. Intermediate Accounting I (3) (Prereq: 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) (Prereq: ACCT 311 or consent of the instructor)
This course continues the in-depth study of financial accounting concepts and their application to liabilities, income tax allocation, investments, and revenue recognition. (Spring)

313. Intermediate Accounting III (3) (Prereq: ACCT 312 or consent of instructor)
This course continues the in-depth study of financial accounting practice and theory to include accounting changes and error analysis, equity financing, pension liabilities, leases, and analyses of complete financial statements as well as current developments. (Fall)

328. Cost Accounting (3) (Prereq: 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. (Fall)

335. Advanced Accounting (3) (Prereq: ACCT 313 or consent of instructor)
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. (Spring)

336. Auditing (3) (Prereq: ACCT 311; ACCT 312, 313, and STAT 319 are recommended)
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) (Prereq: ACCT 203)
The theory and the 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. (Fall)

340. Federal Income Taxation (3) (Prereq: ACCT 203 or consent of instructor)
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. (Spring)

342. Accounting Information Systems (3) (Prereq: ACCT 311)
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. (Spring)

442. Directed Studies. See page 36 in Book of Majors.
444. Internships. See page 37.
446. Readings. See page 37.
448. Research. See page 37.
450. Seminar. See page 37.
452. Special Projects. See page 37.
458. Special Topics. See page 37.

Business Administration (BADM)

299. Applications in Management Information Systems (2)
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.

301. Business Law (3) (Min. sophomore status)
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 risk of loss, and product liability.

307. Marketing (3) (Prereq: sophomore 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.

308. International Marketing (3) (Prereq: BADM 307 or consent of instructor)
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. (Spring)

315. Management and Organizational Behavior (3)
An overview of general principles of management with emphasis on planning, organizing, leading, and controlling. Topics include the evolution of management thought through current trends in management practice. Behavioral concepts are applied in motivation, leadership, group dynamics,
and communication.

316. Business Ethics (3) (Cross-listed with philosophy)
A study of ethical issues in business, with the aim of strengthening our capacities for moral discernment and practical judgment. Format will be analysis and discussion of case studies in light of contemporary ethical theory. (Fall)

319. Markets and Values (3) (Cross-listed with philosophy)
An exploration of human existence within the market economy, with particular attention to the ways in which markets enhance or diminish human freedom, development, and well being. Topics of discussion will include the globalization of markets within the world economy, the spread of consumer societies, and the challenges that these developments present to traditional values and forms of life as well as the natural environment.

322. Industrial/Organizational Psychology (3) (Cross-listed with psychology)
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. (Fall)

325. Managerial Communication (3) (Prereq: C or better in English 110 or 111)
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. Limited enrollment.

332. Managerial Finance (3) (Prereq: ACCT 203 and 204 or 328)
Designed to allow the student to apply basic concepts of finance to the solution of business problems, especially as they pertain to financial decisionmaking; 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.

334. Human Resource Management (3)
Analysis of current issues and practices in human resource management. The course studies the staffing, training, development, motivation, and maintenance of employees. Cases and experiential exercises are used to involve students in resolving realistic human resources problems. (Fall or Spring)

344. Principles of Real Estate (3) (Prereq: junior status or consent of instructor)
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. (Spring)

345. Marketing Management (3) (Prereq: ECON 201-202 and BADM 307)
This course is designed to allow students to develop an appreciation for the types of problems that exist in the field of marketing and to develop the skills of analysis and decision-making necessary for success in marketing and other areas of business. Extensive use is made of the case method as a learning situation. (On demand)

351. Operations Management (3) (Prereq: 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.

352. Business Strategy (3) (Prereq: senior status)
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 student the opportunity to apply strategic concepts to “real-world” situations.

353. Small Business Management (3) (Prereq: ACCT 203 and ECON 201)
A practical course designed to enhance the student’s ability to apply fundamental managerial techniques to the operation of the small business. The focus is
on developing strengths and capabilities that are unique to small companies striving for success. Topics include entrepreneurship, strategic management, 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.

398. Honors Research (3-6). See page 44.
Available for students during the junior and senior years with approval of the departmental faculty. Students with a 3.20 GPA in all courses and a 3.40 GPA in major courses may undertake an honors research program. Oral and written presentations of the results of the project will be required. Students who successfully complete the departmental honors research program will graduate with honors in the major discipline. (Fall or Spring, or Fall and Spring)

442. Directed Studies. See page 36.
444. Internships. See page 37
446. Readings. See page 37.
448. Research. See page 37
450. Seminar. See page 37
452. Special Projects. See page 37.
458. Special Topics. See page 37.

Economics (ECON)

201. Principles of Macroeconomics (3)
The study of basic concepts, national income determination, and the effects of monetary and fiscal policies. (Fall)

202. Principles of Microeconomics (3)
The study of microeconomic concepts, price theory, individual and firm choice, market structures, and the distribution of income. (Spring)

258. Special Topics (1-6). See page 37.

304. Money and Banking (3) (Prereq: ECON 201, 202)
A study of the nature and functions of money, the commercial banks, the Federal Reserve System, and monetary techniques and policies. Also considered are other types of banking and certain foreign monetary systems as well as everyday problems of credit, credit instruments, and foreign exchange. (Spring)

305. Labor Economics (3) (Prereq: ECON 201, 202)
A study of the economics of the labor market, problems of the industrial workers, and methods of adjusting labor-management disputes. (On demand)

306. Environmental Economics (3) (Prereq: ECON 202)
This course is a study of the application of economic concepts to private and public sector decision-making concerning natural and environmental resources. Topics
include benefit-costing analysis, intergenerational equity, externalities, public goods, property rights, valuation of environmental goods, and policy implications. (Fall)

310. Intermediate Microeconomic Theory (3) (Prereq: ECON 201, 202)
An advanced treatment of microeconomics analysis. (Spring)

317. Investment Analysis (3) (Prereq: junior status or consent of instructor)
Designed to develop in general an understanding of the investment process and in particular the criteria for investment decision. Equity and bond markets are analyzed. Students study problems typical of those faced by security analysts and investors. (Spring)

318. International Trade (3) (Prereq: ECON 201, 202)
A study of the significance of international trade, its mechanism and its regulation by tariffs, quotas, and governmental monopolies. The international economic position of the United States is discussed and evaluated. (Fall)

326. Comparative Economic Systems (3) (Prereq: ECON 201 and 202)
A comparative analytical and historical study of the principal economic systems important in the modern world. Emphasis is placed on the basic principals of capitalism and socialism; the variants of capitalism practiced in the United States, Western Europe, and Asia; and the transformation process undertaken in Eastern Europe and the former Soviet Union. (Spring)

327. Economics of Property Rights (3) (Prereq: ECON 201 and 202)
A study of property rights from philosophical, historical, and public policy points of view. The course will give special attention to the implications of property rights for economic and other freedoms and for prosperity, making use of contemporary examples and applications. (Spring)

330. Intermediate Macroeconomic Theory (3) (Prereq: ECON 201, 202)
An advanced treatment of macroeconomic analysis. (Fall)

398. Honors Research (3-6). See page 44.
Available for students during the junior and senior years with approval of the departmental faculty. Students with a 3.20 GPA in all courses and a 3.40 GPA in major courses may undertake an honors research program. Oral and written presentations of the results of the project will be required. Students who successfully complete the departmental honors research program will graduate with honors in the major discipline. (Fall or Spring, or Fall and Spring)

442. Directed Studies. See page 36.
444. Internships. See page 37.
446. Readings. See page 37.
448. Research. See page 37.
450. Seminar. See page 37.
452. Special Projects. See page 37.
458. Special Topics. See page 37.

Statistics (STAT)

319. Introductory Statistics (4) (3 hrs lecture, 3 hrs lab weekly; required of all business administration majors)
A course dealing with basic statistical concepts and methods: organization and presentation of data, probability, probability distribution, problems of sampling, simple regression and correlation, and hypothesis testing.

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