AC222 Accounting Concepts 3 credits This course provides an introduction to accounting with an emphasis on interpretation and use of accounting information for effective business decision-making. The course employs an “information user/managerial approach” rather than an “information preparer approach.” Students are introduced to the accounting system, financial statement analysis, and quantitative managerial accounting techniques. Prerequisite: mathematics competency.
AC223 Financial Accounting Principles 3 credits This course is a study of financial accounting practices including information gathering, processing, recording, and reporting. Topics include the accounting cycle, current assets and liabilities, noncurrent assets and liabilities, equity, revenues, and expenses. Prerequisite: AC222.
AC320 Federal Tax 3 credits Recommended for all business majors, this course considers income tax concepts and income tax law as it applies to individuals and corporations. Prerequisites: M145 and AC222.
AC321 Intermediate Accounting I 3 credits A comprehensive study of selected financial accounting topics, the course considers financial statements, short-term receivables and payables, inventories, plant assets, depreciation, and long-term liabilities. Prerequisites: AC221/223 and M145.
AC322 Intermediate Accounting II 3 credits A continuation of AC321, this course involves a study of financial accounting in the areas of stockholders’ equity, revenues, taxes, pensions, leases, statement of cash flows, financial statement analysis and full disclosure. Prerequisite: AC321 or consent of instructor.
AC324 Cost Accounting 3 credits The systems of cost accounting are studied as they apply to both manufacturing and service organizations. Topics include job order and process cost systems, budgeting, standard costing, and other selected accounting topics which are used in management decision-making. Prerequisites: AC121/222, BU215, and M145.
AC325 Accounting Information Systems 3 credits Systems are methods and procedures established by management for accomplishing and documenting business tasks. The course covers the systems created and monitored by management in order to provide a reasonable assurance that company operations are effective and efficient, financial reporting methods are reliable, and the company is complying with laws and regulations pertaining to it. Prerequisite: AC321.
AC426 Auditing 3 credits This course is designed to provide the student with a basic understanding of audit theory and practice. Emphasis is placed on applying audit theories and procedures in the examination of an organization’s financial statements by a certified public accountant. Prerequisite: AC322.
AC427 Governmental and Not-For-Profit Accounting 3 credits The course covers accounting and financial reporting issues of governmental agencies at the local and state levels, federal government agencies, and the federal government as a whole. Non-governmental, not-for-profit organizations which must demonstrate accountability for financial and operational performance to providers of their resources are also examined. Prerequisite: AC321.
AC428 Advanced Accounting 3 credits The course includes a study of business combinations and a survey of international accounting. Prerequisite: AC322.
AC460–469 Special Topics in Accounting 1–3 credits The topics for these courses vary according to the needs and interests of accounting majors. Topics may include corporate taxation, accounting theory, computer applications, and forensic accounting.
AC496/497 Internship: Accounting 1–17 credits
BU215 Business Statistics 3 credits Statistical techniques which are commonly used in all areas of business are studied. Topics include descriptive statistics, probability and probability distributions, hypothesis testing, regression and time-series analysis, and non-parametric statistics. Emphasis is placed on the appropriate use of each procedure and on communicating the results of statistical techniques to others. Prerequisite: M102 or equivalent. Credit will not be granted for this course and either ST132 or ST232.
BU285 International Business Environment 3 credits An introduction to the international business environment, including cultures, ethics, economics, geography, and legal systems, associated with our global society. The course serves as a foundation for international business majors and as a survey course for other business majors. Prerequisites: EC262, MG219, and MK217. (May be concurrent with EC262).
BU312 Business Law I 3 credits Through a study of the basic principles of law, contracts, agency and sales, students will be able to apply these principles to concrete situations. Students will study the Uniform Commercial Code where applicable in this and the continuation course.
BU316 E-Business 3 credits Students will learn the strategic aspects of electronic business essential to succeeding in today’s Internet-based economy. Business goals and constraints, business strategies and tactics, and underlying business theories relating to successful e-business will be discussed. Emphasis will be placed on the role of e-business within the entrepreneurship process. Perquisites: MG219 and MK217.
BU341 Corporate Finance 3 credits The goal of corporate financial management is to maximize the wealth of the stockholders. Decisions regarding risk and return, the management of current assets and current liabilities, and capital budgeting are examined in view of this goal. Students are also introduced to the stock market and other financial institutions and systems. Prerequisites: AC121/222 and either EC261 or EC262.
BU413 Business Law II 3 credits The basic principles of the law of corporations, partnerships, negotiable instruments, secured transactions, anti-trust and bankruptcy will be studied. These principles can then be applied to concrete situations. Prerequisite: BU312.
BU452 Strategic Management 3 credits This capstone course in business develops students’ understanding of strategic decision-making through integrative use of business knowledge from each of the major functional areas in business. Extensive use of decision cases is made to address such issues as: What is strategy?; Who makes it?; What are the basic strategic options of a firm?; How is the business environment analyzed for strategic purposes? Highlights of the course include a business case competition and computer simulation. Prerequisites: BU341 and senior status.
BU460-469 Special Topics in International Business 1–3 credits The topics for these courses vary according to the needs and interests of international business majors. Topics may include additional studies in international management or marketing, international finance, international accounting, or special studies of particular areas in the world, such as the Pacific Rim or the Middle East.
BU496/497 Internship: International Business 1–17 credits
EC261 Principles of Microeconomics 3 credits A traditional introduction to the principles of microeconomics, concentrating on behavior of the household and the firm. The course analyzes factors determining prices, production and allocation of economic resources. Current issues are emphasized. Prerequisite: mathematics competency.
EC262 Principles of Macroeconomics 3 credits A traditional introduction to the principles of macroeconomics, concentrating on how aggregate levels of economic activity are determined. The course analyzes macroeconomic policies and economic issues such as problems of unemployment and inflation. Current issues are emphasized. Prerequisite: mathematics competency.
EC361 Intermediate Microeconomics 3 credits A traditional intermediate economic theory course to follow principles of microeconomics. Concentration will be on fundamental undergraduate principles of price theory. Graphic analysis, algebra and mathematical tools will be used. Prerequisites: EC261, EC262, and M145.
EC362 Intermediate Macroeconomics 3 credits A traditional intermediate macroeconomics theory course to follow principles of macroeconomics. Concentration will be on fundamental undergraduate macroeconomic models and analysis. Graphic analysis, algebra and mathematical tools will be used. Prerequisite: EC261, EC262, and M145.
EC368 Investments 3 credits Students will study the stock markets, bond markets, and commodity markets. The course will emphasize both personal investing and professional opportunities as investment counselors. Prerequisites: BU341and M145.
EC440 International Trade, Finance, and Monetary Issues 3 credits An intermediate course examining the forces which determine the competitive conditions and trade patterns in the global economy. Representative topics are monetary issues, balance of payments, capital movements and capital markets. Prerequisites: BU285 and BU341.
EC460–469 Advanced Special Topics in Economics and Finance 1–3 credits The topics for these courses vary according to the needs and interests of students. Topics may include economic problems, trade in-balance, international economics, quantitative economics, international finance and more advanced investment topics.
MG219 Principles of Management 3 credits This first course in management stresses an understanding of the management functions as an integral part of the business organization. Attention is given to organization, communication, decision-making, coordination, and supervision as they relate to profit and non-profit institutions. Both behavioral and quantitative views are explored. Prerequisite: mathematics competency.
MG315 Introduction to Entrepreneurship and Small Business 3 credits This course examines management practices unique to the small business environment and also provides a first look and overview of modern entrepreneurship. Course work examines the importance of entrepreneurship to modern market economies; other topics include developing ideas for new business ventures, formation and financing of new business ventures, and managing growth through the early years of operation. In addition, students will write a detailed business plan based upon an idea of their choosing. Prerequisites: BU215, EC261, M145, MG219, and MK217; consent of instructor for non-departmental majors.
MG332 Sport Management 3 credits This course offers a foundation of sport management concepts, skills and techniques. The course also focuses on the area of leadership. Students will develop their leadership, decision-making, organization, and management skills for their role in sport administration. Topics to be discussed include program development, leadership development, conflict resolution, facility management, fiscal management, liability and risk management, and public relations. Prerequisite: MG219.
MG334 Sport Facilities and Event Management 3 credits The course provides a strategic business perspective of sport and facility management. It will include the essentials of facility planning, design, and construction in addition to facility operations, systems, and maintenance. The course will address financial and legal issues involved in managing a sport facility. Prerequisites: AC121/222, MG219, and MK 217.
MG335 Organizational Behavior 3 credits This course presents a workshop-oriented approach to studying the individual’s role in organizational life. Corporations frequently use the team approach to solve problems. This class focuses on group dynamics in relationship to leadership, motivation, and productivity. Prerequisites: BU215, MG219, and M145.
MG336 Human Resource Management 3 credits The course centers upon utilizing and managing human resources by effective integration of personal goals and organizational goals. Topics include motivation, job attitudes, job performance, appraisal, recruitment, selection, training, and compensation, salary and fringe benefits. Prerequisites: BU215, M145, and MG219.
MG409 Production and Operations Management 3 credits This course presents the quantitative or management science approach to management. Topics which may be included are quality control, forecasting, inventory management, resource allocation, work design, scheduling, project management and control, and facility design and location. Current techniques and tools are examined and used. Prerequisites: BU215, M145 and MG219.
MG410 International Management 3 credits This course investigates business management in the international arena. Emphasis is placed on how managers in multinational organizations address such issues as strategic analysis, organizational structure, global coordination and control, communications, inter-organizational cooperation, and human resource management. Prerequisites: BU285 and MG219.
MG465 Seminar: Advanced Entrepreneurship 3 credits This final course in the entrepreneurship track of the management major is designed to develop students’ expertise in small business entrepreneurship through a series of integrative case studies. Case topics will include strategic decision-making, financial decision-making, human resource management, and production and operations management. Prerequisite: MG315.
MG466-474 Special Topics in Management 1–3 credits The topics for these courses vary according to the needs and interests of management majors. Topics may include personal productivity, corporate infrastructure, and advanced topics in human resource management.
MG496/497 Internship: Management 1–17 credits
MK217 Principles of Marketing 3 credits This beginning course in marketing develops an understanding of the marketing function and its central importance to the business organization. Attention is paid to a variety of marketing topics including products, channels and distribution, pricing, promotion, buyer behavior, and ethical issues in marketing. Prerequisite: mathematics competency.
MK333 Sport Marketing 3 credits The course provides a strategic business perspective of sport marketing. It includes the essentials of sport marketing including research, segmentation, product development, pricing, licensing, sponsorship, and communication channels such as advertising, sales promotion, and publicity. Prerequisite: MK217.
MK360 Consumer Behavior 3 credits The contributions of the social and behavioral sciences in understanding, evaluating, researching, and predicting the behavior of the consumer are presented. Application of consumer behavior theories and techniques to business and marketing situations are explored and discussed. Prerequisite: MK217.
MK371 Professional Selling and Sales Management 3 credits The selling component of this course involves learning selling concepts and the communications skills needed to apply them. Topics include prospecting, approaching the customer, determining customer wants and needs, making the sales presentation, overcoming objections, and closing the sale. The management component of the course involves the recruiting and hiring, training, determining sales territories, sales forecasting, compensation and motivation, and control over the sales force. Prerequisite: MK217.
MK372 Advertising and Promotions 3 credits This course examines the role of advertising and promotions in influencing target markets. Topics include planning an advertising campaign, media planning and selection, creative concept development, measuring advertising effectiveness, determining advertising budgets, and uses of promotion tools to meet objectives. Prerequisite: MK217.
MK411 Marketing Research 3 credits This course is designed to provide an understanding of marketing research theory, process and as a managerial tool with a decision-making orientation. The principles of marketing research are presented in a pragmatic “how-to-do-it” fashion. Learning is augmented by work on marketing research projects for businesses or other organizations whenever possible. Prerequisites: BU215, MK217, and either M145, M151 or M309.
MK430 International Marketing 3 credits This course addresses the development of marketing strategies based on differing economic, legal, political, and sociocultural environments. Emphasis is placed on problems and practices of managing international marketing activities. Topics include alternative ways of marketing internationally, international marketing research, product adaptations, distribution channels within foreign markets, and international promotions. Prerequisites: BU285 and MK217.
MK434 Marketing Management 3 credits This course integrates the major marketing concepts and is the capstone marketing course. Emphasis is on the student’s ability to identify and analyze marketing problems, analyze marketing data, develop solutions, and recommend a course of action. Simulation and cases are used to present marketing problems and situations requiring students to apply principles and concepts to real-world problems. Prerequisites: Senior status, BU215, MK 217, and either M145, M151 or M309.
MK460–469 Special Topics in Marketing 3 credits The topics for these courses vary according to the needs and interests of marketing majors. Topics may include product planning and new product development, business to business marketing, internet marketing, marketing geographics, database marketing, and direct marketing.
MK496/497 Internship: Marketing 1–17 credits |
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