This course provides an introduction to accounting with an emphasis on the 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.

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.

Recommended for all business majors, this course considers income tax concepts and income tax law as it applies to individuals and corporations.

Prerequisites: AC222 and M145.

A comprehensive study of selected financial accounting topics, the course considers financial statements, short-term receivables and payables, inventories, plant assets, intangible assets, depreciation, current liabilities, contingencies and long-term liabilities. Similarities and differences between U.S. generally accepted accounting principles and international financial reporting standards are considered throughout the course.

Prerequisites: AC223 and M145.

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.

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, and other selected accounting topics which are used in management decision-making.

Prerequisites: AC222 and M145.

Systems consist of methods and procedures established by management for accomplishing and documenting business tasks. This course covers the systems created and monitored by management in order to provide 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.

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 and AC325.

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.

The course includes a study of business combinations, a survey of international accounting, and partnership accounting.

Prerequisite: AC322.

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.

An opportunity for qualified juniors or seniors to participate in a field experience under the guidance and supervision of competent professionals.

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 non-parametric statistics. Emphasis is placed on the appropriate use of each procedure and on communicating the results of statistical techniques to others.

Prerequisite: mathematics competency. Credit is not granted for this course and any of the following: B392, ST132 or ST232.

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.

Prerequisite: mathematics competency.

This survey course is designed to introduce students to the study of law through a review of its historical origins, the various sources of the law and the practical context in which laws are applied. Particular attention is given to areas of law which are relevant to today’s business environment; for example, torts, contracts, agency and sales.

Prerequisite: MG219.

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: AC222 and either EC261 or EC262.

This course examines the financial aspects of opening and operating a small business. Special attention is paid to financial analysis, budgeting, forecasting, and capital budgeting. The course focuses on sole proprietorships, partnerships, and small private corporations.

Prerequisites: CS102 and MG315.

As a follow-up course to BU312, this course examines in detail the laws which impact businesses and commercial transactions. The course surveys topics including the transfer of negotiable instruments, the establishment of business organizations such as partnerships and corporations, debtor-creditor relations, the regulation of business and property concepts.

Prerequisite: AC222 and BU312.

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.

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.

The topics and projects for this course vary according to the needs and interests of business majors.

Prerequisites: BU341 and senior status.

An opportunity for qualified juniors or seniors to participate in a field experience under the guidance and supervision of competent professionals.

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.

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.

A traditional intermediate economic theory course to follow principles of microeconomics. Concentration is on fundamental undergraduate principles of price theory. Graphic analysis, algebra and mathematical tools are used.

Prerequisites: EC261, EC262, and M145.

A traditional intermediate macroeconomics theory course to follow principles of macroeconomics. Concentration is on fundamental undergraduate macroeconomic models and analysis. Graphic analysis, algebra and mathematical tools are used.

Prerequisite: EC261, EC262, and M145.

Students study the stock markets, bond markets, and commodity markets. The course emphasizes both personal investing and professional opportunities as investment counselors.

Prerequisites: BU341 and M145.

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.

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.

This first course in management stresses an understanding of the management functions as an integral part of the business organization. Attention is given to planning, leading, organizing, controlling and other aspects of the managerial process.

Prerequisite: mathematics competency.

This course examines management practices unique to the small business environment and also provides a first look and overview of entrepreneurship. Course work examines the importance of entrepreneurship to 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 write a detailed business plan based upon an idea of their choosing.

Prerequisites: AC222, M145, MG219, and MK217; consent of instructor for non-departmental majors.

This course examines the opening and operation of a small business. The course explore the dimensions and elements of small business management; concepts, methodologies, strategies, and structures. Upon completion of the course, the student is able to apply management, marketing, finance techniques to successfully manage a small business. During the semester, the student has the opportunity to work with a simulation, case studies, or a small business owner.

Prerequisite: MG315.

This course offers a foundation of sport management concepts, skills and techniques. The course also focuses on the area of leadership. Students 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.

The course provides a strategic business perspective of sport and facility management. It includes the essentials of facility planning, design, and construction in addition to facility operations, systems, and maintenance. The course addresses financial and legal issues involved in managing a sport or entertainment facility.

Prerequisites: AC222, MG219, and MK217.

This course aids student understanding of the individual, team, and organizational processes through direct application and analysis of organizational models and practices. Student learning focuses on the behavior of people at work: acting alone or in teams, in different managerial roles, and managing organizational processes.

Prerequisites: M145 and MG219.

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: M145 and MG219.

This course examines the project management framework and introduces key terms used in project management. This course will explore the dimensions and elements of project management; concepts, methodologies, strategies, and structures. Upon completion of the course, the student is able to apply project management techniques to develop timelines, network diagrams, and critical path analysis. During the semester, the student has the opportunity to work on a project of his/her own where he/she is able to demonstrate understanding of the course objectives. Although the course is taught using a sport theme, student projects can be completed using a wide variety of industries.

Prerequisite: MG219.

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.

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.

This final course in the entrepreneurship major is designed to develop students’ expertise in small business entrepreneurship through a combination of cases, articles, assignments and classroom discussion and debate.

Prerequisite: MG315.

The topics for these courses vary according to the needs and interests of students. Topics may include personal productivity, corporate infrastructure, and advanced topics in human resource management.

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.

The course provides a strategic business perspective of sport and entertainment 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.

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.

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.

This course examines the role of advertising and promotions in influencing target markets. Topics include planning an integrated marketing communication campaign, media planning and selection, creative concept development, measuring advertising effectiveness, determining advertising budgets, and uses of promotion tools to meet objectives.

Prerequisite: MK217.

This course is designed to provide an understanding of marketing research theory and practice. The aim is to present market research 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, M145 and MK217.

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 and challenges related to international marketing research, product and services; channels and distribution pricing and promotions are examined.

Prerequisites: BU285 and MK217.

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. A simulation is used to present marketing problems and situations requiring students to apply principles and concepts to real-world problems.

Prerequisites: Senior status, BU341, M145 and MK217.

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.

An opportunity for qualified juniors or seniors to participate in a field experience under the guidance and supervision of competent professionals.