The Specifics

Requirements for the Major and Minor in Business Administration

 

B.S. in Business Administration with Accounting Concentration

A total of 54 hours is required for the concentration in accounting as follows: ACCT 203, 311, 312, 313, 328; ECON 201*, 202*; BADM 299, 301, 307, 315, 332, 351, 352; STAT 319*; three hours from one of the following: ECON 318, 326 or BADM 308; and two electives chosen from: ACCT 335, 336, 338, 340, and 342. *"D" rule does not apply.

 

B.S. in Business Administration with Management Concentration

A total of 51 hours is required for the concentration as follows: ACCT 203, 204, or ACCT 328; ECON 201*, 202*. BADM 299, 301, 307, 315, 332, 351, 352; STAT 319*; and one elective from BADM 308 or ECON 318 or 326; and four electives chosen from any course offerings above the 200 level with business administration or economics prefixes or ACCT 340. *"D" rule does not apply.

 

B.S. in Business Administration with Economics Concentration

A total of 51 hours is required for the concentration as follows: ACCT 203, 204; ECON 201*, 202*; BADM 299, 301, 307, 315, 332, 351, 352; ECON 310 and 330; either ECON 318 or 326; STAT 319*; plus two additional economics course. *"D" rule does not apply.

 

Minor in Business Administration

Eighteen hours are required for the minor in business administration. Courses include ACCT 203, ECON 201 and 202, and three business administration courses above the 200 level.

 

Minor in Accounting

Eighteen hours are required for the minor in accounting. Courses include ACCT 203, 311, 312, 328, and two electives chosen from ACCT 313, 335, 336, 338, and 340.

 

Course Descriptions

Accounting (ACCT)

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.

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.

258. Special Topics (1-6).

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.

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.

313. Intermediate Accounting III (3)
(Prereq: ACCT 311) 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.

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.

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.

336. Auditing (3)
(Prereq: ACCT 311) 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.

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.

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.

342. Accounting Information Systems (3)
(Prereq: ACCT 311 or consent of instructor) 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.

389. Honors Research.

442. Directed Studies.

444. Internships.

446. Readings.

448. Research.

450. Seminar

452. Special Projects.

458. Special Topics.

 

Business Administration (BADM)

299. Computer Applications for Business (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)
(Junior standing or consent of instructor) 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.

309. Consumer Behavior (3)
(Prereq: BADM 307) Concepts, methods, and models used in understanding, explaining, and predicting consumer motivation and behavior. Implications for influencing decisions are highlighted.

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

322. Industrial/Organizational Psychology (3)
(Crosslisted with 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.

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) 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.

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.

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.

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. Strategic Management (3)
(Prereq: senior 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 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 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.

398. Honors Research (3-6)

442. Directed Studies

444. Internships.
446. Readings

448. Research

450. Seminar.

452. Special Projects.

458. Special Topics.

Economics (ECON)

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

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

258. Special Topics (1-6). See page 29.

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.

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.

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

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.

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.

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.

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.

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

398. Honors Research (3-6).

442. Directed Studies

444. Internships.

446. Readings.

448. Research.

450. Seminar.

452. Special Projects.

458. Special Topics

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, sampling distributions, simple regression and correlation, confidence intervals, and hypothesis testing.

 

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