Courses Available and their Descriptions

ACCOUNTING(Acc)

250 Financial Accounting (3) (S)

Accounting theory and methods used to record and report financial information; methods for valuing the assets, liabilities, and ownership of an organization. Pre: Completion of BBA Computer Competency Examination or CS 101.

251 Managerial Accounting (3) (S)

Methods for evaluating financial performance including cost accounting, budgeting, breakeven analysis, ratio analysis, and sources and uses of funds. Pre: Acc 250.

350 Intermediate Accounting I (3) (Y)

The accounting process and the application of generally accepted accounting principles to assets and liabilities. Emphasis upon accounting theory. Pre: Acc 251 and junior standing.

351 Intermediate Accounting II (3) (Y)

The application of generally accepted accounting principles to accounting for owner's equity, long-term investment and debt, funds flow, consolidations, and financial statement analysis. Pre: Acc 350 and junior standing.

352 Individual Income Tax (3) (Y)

Principles and practices involved in the determination of federal income taxation and tax planning as it applies to individuals including the concept of gross income, exclusions, deductions, credits, property transactions and sole proprietorships. Pre: Acc 250 and junior standing.

353 Cost Accounting (3) (Y)

Cost accounting system output relevant to managerial decision making, planning and control. Topics include job order and process costing, direct and standard cost systems, with emphasis on application and analysis of cost. Pre: Acc 251 and junior standing.

354 Small Business Accounting (3) (IO)

Practical applications of general ledger systems and financial statements for small businesses. Firms of various industries will be used as examples. Different types of business organizations will be reviewed. Pre: Acc 250 and junior standing.

358 Governmental Accounting (3) (Y)

Accounting principles as applied to nonprofit organizations, including government. Emphasis on budgetary control and fund accounting. Pre: Acc 251.

399 Directed Studies (1 3)

Statement of planned reading or research required. Pre: junior standing and consent of instructor.

450 Advanced Accounting (3) (AY)

The application of generally accepted accounting principles to specialized accounting entities: partnerships, branches, affiliated companies, estates and trusts; and to special topics. Pre: Acc 351.

454 Auditing (3) (Y)

Auditing concepts including standards, objectives, and ethics for external auditors. Emphasis on reporting standards, internal control, evidence, statistical sampling, and EDP audits. Pre: Acc 350.

494 Special Topics in Accounting (1 3)

Advanced topics chosen by the instructor. The course content will vary. It may be repeated for credit, provided that a different topic is studied. Pre: varies with topic.

499 Directed Studies (1 3)

Statement of planned reading or research required. Pre: senior standing and consent of instructor.

BUSINESS (Bus)

100 Introduction to Business (3) (IO)

A study of business functions, methods of business operation, types of business ownership, and the role of business organizations in contemporary society.

FINANCE (Fin)

220 Personal Finance (3) (IO)

A managerial concept is applied to personal financial affairs; traditional life-cycle approach is structured in terms of a personal balance sheet model; begins with various tools and techniques of planning and ends with the ultimate disposition of the estate; brief case problems are used for illustration. Pre: sophomore standing.

320 Principles of Business Finance (3) (S)

Introduction to functions and techniques of business finance: financial analysis and planning, working capital fundamentals, risk and return, time value of money, capital budgeting, short term and long term financing decisions, and dividend theory. Pre: Acc 251, Econ 201, QBA 260 (Business minors may substitute equivalent course), junior standing.

321 Investment and Security Analysis (3) (Y)

Fundamentals of the securities market; development of skills needed to analyze current portfolios and potential investments. Topics include risk reduction, investment analysis, security valuation, portfolio management and option/futures speculation. Pre: Fin 320 and junior standing.

322 Corporate Finance (3) (Y)

Development of tools to help the potential manager analyze and solve financial problems. Topics include financial planning, capital budgeting, investment decision making, asset valuation and merger/take-over analysis. Pre: Fin 320 and junior standing.

325 Small Business Finance (3) (IO)

Application of financial principles to small business firms; Topics include planning, valuation, investment decision making (fixed and working capital investments) and procurement of funds. Pre: Fin 320 and junior standing.

370 Principles of Real Estate (3) (Y)

Real estate principles including legal, physical, and economic elements, as well as concepts of valuation, market analysis, and finance. Examined are public and private externalities affecting the allocation and utilization of real estate resources. Pre: Fin 320 and junior standing.

371 Real Estate Investments & Finance (3) (Y)

Application of the investment process to produce the optimal decision for the investor in choosing among alternatives. Topics include market research, forecasting cash flows, tax considerations, measuring investment performance, and the risk element. Pre: Fin 370 and junior standing.

399 Directed Studies (1 3)

Statement of planned reading or research required. Pre: junior standing and consent of instructor.

494 Special Topics in Finance (1 3)

Advanced topics chosen by the instructor. The course content will vary. It may be repeated for credit, provided that a different topic is studied. Pre: varies with topic.

499 Directed Studies (1 3)

Statement of planned reading or research required. Pre: senior standing and consent of instructor.

MANAGEMENT (Mgt)

240 Business Law (3) (S)

The law of contracts, agency and employment, and the elements of property and government regulation. Law of business organizations, with emphasis on partnerships and corporations and law of sales and commercial paper. Pre: sophomore standing.

300 Business Management (3) (S)

Basic economic, social, and political concepts of business and industry in the organizational setting. Emphasis upon the analysis of the management process with special concern given to human resources and the universality of management. Pre: junior standing.

330 Personnel Management (3) (Y)

The contemporary theory and practice relating to the management of human resources: recruiting, selection, psychological testing, interviewing, job evaluation, performance review, training and development, wage and salary administration, benefit and service programs, and labor-management relations. Pre: Mgt 300 and junior standing.

332 Organizational Behavior and Management (3) (Y)

The human relations movement; basic concepts in behavior pertaining to organizations including personality, motivation, leadership, communication, change, conflict, and group dynamics. Course includes the relationship of these concepts to performance, job satisfaction and organizational commitment. Pre: Mgt 300 and junior standing.

333 International Business Management (3) (S)

Provides a systematic introduction to international business management, drawing examples from Pacific Rim business and commerce. Course introduces multinational marketing and international aspects of personnel management, plus introductory material on international business financial transactions. Pre: Mgt 300 and junior standing.

379 History of American Business (3) (AY)

The American free enterprise system from its European origins; the role of business and finance in American expansion; relations of business and finance with labor and government. (Same as Hist 379).

399 Directed Studies (1 3)

Statement of planned reading or research required. Pre: junior standing and consent of instructor.

423 Business and Society (3) (S)

Impact of business on society and the impact of the societal environment on business operations and decision making. Pre: junior standing. (Soc 323 or Phil 425 may be substituted for this course in the professional core.)

490 Strategic Management (3) (S)

Integrative capstone course using concepts of strategy formulation, competitive analysis, and strategy implementation as models for problem solving and decision making in an organizational setting. Computer software applications are used to aid in comprehensive case analysis. Pre: Mgt 300, Mkt 310, Fin 320, QBA 361 and senior standing.

491 Small Business Policy (3) (Y)

The administrative organization and the management of small business with attention to sponsors and sources of help for small business; entrepreneurship; financial, marketing, human relations, and risk management; franchising; government regulation and compliance; and social responsibility. Development of a business plan via case study will be emphasized. Pre: Mgt 300, Mkt 310, Fin 320, QBA 361 and senior standing.

494 Special Topics in Management (1 3)

Advanced topics chosen by the instructor. The course content will vary. It may be repeated for credit, provided that a different topic is studied. Pre: varies with topic.

499 Directed Studies (1 3)

Statement of planned reading or research required. Pre: senior standing and consent of instructor.

MARKETING (Mkt)

310 Principles of Marketing (3) (S)

Fundamental marketing concepts and contemporary marketing issues are analyzed within present economic, social and legal environments; consumer and functional analysis are emphasized. Pre: Econ 201 and junior standing.

311 Marketing Strategy and Control (3) (Y)

Planning and evaluation of marketing strategy with a special emphasis on using marketing information and research. Procedures for developing the analysis and solution to common strategy problems involving pricing, distribution, product development and promotion, as well as social issues. Pre: Mkt 310 and junior standing.

312 Retailing Management (3) (Y)

Principles, functions, and analysis of problems in retailing: location and layout, merchandise planning, buying and selling, organization, expense analysis and control, coordination of store activities. Pre: Mkt 310.

313 Promotional Strategy (3) (Y)

The role of promotion in an organization's communication processes from a theoretical and managerial perspective. Advertising, personal selling and sales promotion are analyzed from the view of both the organization and its consumer groups. Pre: Mkt 310 and junior standing.

314 Marketing Channels of Distribution (3) (Y)

The concepts and theoretical foundations of the relationships among suppliers, manufacturers, processors, wholesalers, retailers, and consumers. Also, channel decision and distribution policies in the interest of the consuming public and the organization are discussed. Pre: Mkt 310 and junior standing.

315 Consumer Behavior (3) (Y)

An integrated framework for understanding consumer behavior from a marketing perspective. Course focuses on environmental issues, as well as consumer decision processes. Pre: Mkt 310.

316 Services Marketing (3) (Y)

Marketing function within a service organization, designing the service product, and establishing service price, communication and distribution policies. Distinctions are developed between marketing strategies of service and goods-oriented organizations, and between for-profit and not-for-profit organizations. Pre: Mkt 310 and Mgt 300.

319 Marketing Research (3) (Y)

An overview of the marketing research process as part of an organization's decision support systems. Topics include research design, attitude measurement, along with data sources, collection and analysis. A research application component will emphasize the planning, execution, and analysis of a real-world marketing research project. Pre: Mkt 310 and junior standing.

399 Directed Studies (1 3)

Statement of planned reading or research required. Pre: junior standing and consent of instructor.

494 Special Topics in Marketing (1 3)

Advanced topics chosen by the instructor. The course content will vary. It may be repeated for credit, provided that a different topic is studied. Pre: varies with topic.

499 Directed Studies (1 3)

Statement of planned reading or research required. Pre: senior standing and consent of instructor.

QUANTITATIVE BUSINESS ANALYSIS (QBA)

110 Business Applications of Micro-Computers (3) (S)

Principles of small computer operations and word processing, spread sheet and data-based operations. Consideration is given to specialized software such as accounting, communications, and statistical programs.

260 Business Statistics (3)(S)

Application of statistics to business. Includes an introduction to probability and sampling; descriptive statistics, inference, regression and one-way analysis of variance. Pre: Math 115 and completion of BBA Computer Competency Examination or CS 101.

360 Management Science (3)(S)

Mathematical modeling of business decisions. Classical multivariable optimization, linear programming, decision theory, simulation, and additional selected topics. Pre: QBA 260.

361 Production and Operations Management (3) (S)

The production and operations management activities. Applications and limitations of problem solving and decision making concepts pertaining to the acquisition, allocation, use, and evaluation of resources. Pre: Mgt 300 and QBA 360 and junior standing.

362 Business Systems and Procedures Analysis (3) (AY)

Examination of business information subsystems and the role of computers in accounting, marketing, production, and financial subsystems; theory of general management information systems. Pre: Acc 250 and 251.

363 Decision Analysis (3) (AY)

Modeling of decisions using decision trees, backwards induction, and utility functions. Topics include the use of Bayes Theorem, structuring decisions, univariate and multi-attribute utility functions, the value of information, sensitivity analysis, and behavioral aspects of decision making. Pre: QBA 260 and junior standing.

364 Business Database Management (3) (AY)

The use of computer based systems for transaction processing in business. Topics include database file structures and programming languages, input and output design, hardware configuration, database security, and networks. Pre: Acc 250 and junior standing.

399 Directed Studies (1 3)

Statement of planned reading or research required. Pre: junior standing and consent of instructor.

494 Special Topics in Quantitative Business Analysis (1 3)

Advanced topics chosen by the instructor. The course content will vary. It may be repeated for credit, provided that a different topic is studied. Pre: varies with topic.

499 Directed Studies (1 3)

Statement of planned reading or research required. Pre: senior standing and consent of instructor.

TOURISM (Tour)

317 Marketing and Management of Travel and Tourism (3) (S)

Principles of marketing and management applied in hotel/motel, resort, restaurant, travel, transportation, tourism and leisure industries. Course looks at who travels, where and why. Focus is on cases involving both small and large firms in the travel and tourism area. Pre: Mkt 310.

320 Tourism Economics (3) (AY)

Mircroeconomics of travel: determinants of demand, empirical studies, demand forecasting; production cost analysis, market structure in major travel industries. Microeconomic impacts. Pre: Econ 201.

340 International Travel and Tourism Policy (3) (AY)

Tourism in international trade, legal environment of international travel, political implications of tourism, social and cultural aspects of tourism, public and private policy issues for developed and developing destinations. Pre: junior standing or consent of instructor.