School of Business Course Descriptions

Accounting

Acc 201: Principles of Accounting I – 3 credit hours

An introduction to financial accounting that explains the accounting principles and procedures used to record and report economic events of a business entity. Financial accounting focuses on the preparation of accounting information for users outside the business entity.

Acc 202 : Principles of Accounting II – 3 credit hours

A continuation of the introduction to financial accounting principles and an introduction to managerial accounting. Managerial accounting focuses on the preparation and use of accounting information by management. Prerequisite: Acc 201.

Acc 301 : Intermediate Accounting I – 3 credit hours

Primary emphasis is directed to the basic concepts and theories underlying contemporary external financial reporting. Prerequisite: Acc 202.

Acc 302: Intermediate Accounting II – 3 credit hours

Emphasis is placed on certain specialized accounting topics. Prerequisite: Acc 301.

Acc 304: Advanced Managerial Accounting – 3 credit hours

An investigation of the current trends in the practice of managerial accounting with an emphasis on the concepts and practices of information gathering, monitoring, and management control in manufacturing and service-oriented businesses. Prerequisite: Acc 202.

Acc 399: Independent Study – 1-4 credit hours

This course designates a field of study that is not part of the regular curriculum. It is generally offered based on student interests and needs. Prerequisite: Submission and approval of  “Application for Admission to Independent Study.”

Acc 401: Advanced Accounting – 3 credit hours

An in-depth conceptual study of advanced topics in areas of financial accounting. Prerequisite: Acc 302.

Acc 402: Governmental and Nonprofit Accounting – 3 credit hours

The application of general accounting principles to federal, state, local governments, and non-profit organizations. Prerequisite: Acc 202.

Acc 404: Federal Individual Taxation – 3 credit hours

A comprehensive study of the federal income tax structure, compliance with federal code and regulations, and income tax planning for individuals. Prerequisite: Acc 202.

Acc 406: Federal Entity Taxation – 3 credit hours

A comprehensive study of the federal income tax structure, compliance with federal code and regulations, and income tax planning for taxed and pass-through organizations. Prerequisite: Acc 202.

Acc 410: Auditing – 3 credit hours

A comprehensive study and examination of the standards, principles, and procedures of independent auditing and the attest function. Some coverage of internal auditing. Prerequisite: Acc 302.

Acc 496: Accounting Internship – 1-9 credit hours

Internships are designed to supplement academic studies with practical work assignments that make the educational program more meaningful. Internships are planned and evaluated work experience integrated with an educational program. They may be directly career related or designed to enhance the student’s range of experience. The student, the advisor, and the business liaison (with possible help from the Director of Career Services) at the beginning of the internship application process determine how many hours credit (and, thus, how many hours of work) the student will work; 40 hours of work is required for each credit hour. Prerequisites: Junior status and permission of instructor.

Acc 499: Accounting Research Projects – 3 credit hours

Students may conduct guided research in some theoretical or practical aspect of accounting, or they might participate in some special project under the guidance of faculty members. Research topics and projects will vary and depend on the interests of faculty members and students. Prerequisites: Junior status and permission of instructor.

Business Administration

BAd 103: Introduction to Software Applications – 3 credit hours

Survey of the Windows operating system and business software applications, including word processing, spreadsheet, presentation, and database software. Fulfills computer competency for Business or Accounting majors.

BAd 301: Business Law – 3 credit hours

A basic course dealing with the history and operation of the law, the law of contracts, and some description of other important segments of law useful to business students. Prerequisite: Junior status or permission.

BAd 318: Business Statistics – 3 credit hours

Fundamental concepts and methods of statistics covering frequency distributions, measures of central tendency and dispersion, probability, probability distributions, sampling, estimation, statistical quality control, quantitative decision making, hypothesis testing, correlation analysis, regression analysis, and non-parametric statistics. Prerequisite: Mth 113 or equivalent.

BAd 320: International Business – 3 credit hours

This course demonstrates how cross-cultural communications can and do affect the methods and outcomes of international business. Different patterns of organizational structures and hierarchies are examined, as are value systems and beliefs, language and other forms of communication, cultural impact on methods of negotiation, and the development of attributes to “grow” global managers.

BAd 399: Independent Study – 1-4 credit hours

This course designates a field of study that is not part of the regular curriculum. It is generally offered based on student interests and needs. Prerequisite: Submission and approval of “Application for Admission to Independent Study.”

BAd 405: Management Information Systems – 3 credit hours

Examination of information needs of a business and how to plan, design, and implement a system to meet those needs. Prerequisite: Senior status.

BAd 410: Public Regulation of Business – 3 credit hours

A study of the effect of government controls upon the business enterprise. Regulatory laws and government agencies are also considered. Prerequisite: BAd 301.

BAd 418: Quantitative Methods for Business – 3 credit hours

Quantitative approaches to problem solving in business are covered. Among the topics covered are product and service design, reliability, capacity planning, inventory management, scheduling, and project management. Prerequisites: Mgt 306 and senior status

BAd 490: Business Research Projects – 3 credit hours

Students may conduct guided research in some theoretical or practical aspect of business, or they might participate in some special project under the guidance of faculty members. Research topics and projects will vary and depend on the interests of faculty members and students. Prerequisites: Junior status and permission of instructor.

BAd 496: Business Internship – 1-9 credit hours

Internships are designed to supplement academic studies with practical work assignments that make the educational program more meaningful. Internships are planned and evaluated work experience integrated with an educational program. They may be directly career related or designed to enhance the student’s range of experience. The student, the advisor, and the business liaison (with possible help from the Director of Career Services) at the beginning of the internship application process determine how many hours credit (and, thus, how many hours of work) the student would be working; 40 hours of work is required for each credit hour. Prerequisites: Junior status and permission of instructor.

BAd 499: Business Policy – 3 credit hours

A capstone case course with an emphasis on integrating the various functional areas of business. As cases are discussed, consideration is given to topics such as decision making, strategic planning, and organization theory. Prerequisites: Senior status, Fin 308, Mgt 306, and Mkt 307.

Economics

*GER Approved Course

*Eco 201: Economic Concepts I (Macroeconomics) – 3 credit hours

An introduction to the functions of an economic system with an emphasis on income determination and government policy.

*Eco 202: Economic Concepts II (Microeconomics) – 3 credit hours

An introduction to the functions of an economic system with an emphasis on decision-making by individuals and firms in a market economy.

*Eco 204: Survey of Economics – 3 credit hours

For NON-BUSINESS MAJORS ONLY, this course makes students aware of economic issues facing them and facilitates their understanding of these issues and related policy perspectives. Prerequisite: Sophomore status.

*Eco 205H: History of Economic Thought: Money and Banking – 3 credit hours

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social/behavioral sciences area. Open ONLY to Honors College students

Eco 304: Intermediate Economics – 3 credit hours

Intermediate analysis of microeconomic theory and concepts. Topics include consumer behavior and demand, production and costs, price and output under both perfect competition and pure monopoly. Prerequisite: Eco 201.

Eco 307: Money and Banking – 3 credit hours

This course presents a fundamental treatment of how money functions. Topics covered include the money supply, how banks create money, how the various types of financial institutions operate, and the workings of monetary and fiscal policies. Prerequisite: Eco 201 or permission of instructor.

Eco 418: Mathematical Methods in Economics –  3 credit hours

A survey course designed to develop those mathematical results and methods that find frequent use in economic analysis.  Prerequisites: Eco 202, Eco 304, BAd 311, and Mth 113.

Finance

Fin 308: Financial Principles – 3 credit hours

An introduction to the basic principles, concepts, and analytical techniques of finance. Major topics include financial analysis and planning, working capital management, capital budgeting, cost of capital, and sources of capital. Prerequisites: Acc 201; BAd 103; Eco 201 and 202.

Fin 314: Managerial Finance – 3 credit hours

This course uses cases to reinforce finance principles and to develop further areas such as financial analysis and planning, working capital management, capital budgeting, and capital structure. Prerequisite: Fin 308.

Fin 401: Investments/Derivatives  – 3 credit hours

This course is designed to introduce the students to the general investment media, the analysis of these alternative investments, both individually and in a portfolio context, and the operations of the securities markets. Prerequisite: Fin 308.

Financial Mathematics

Fin 415: Advanced Financial Topics – 3 credit hours

The path-breaking advances in finance theory and practice over the past decades have profoundly changed the financial world. This is an advanced course in financial theory. The objective of the course is to increase the student’s knowledge and understanding of security analysis and portfolio management. The course is lecture based but includes class discussion. Lectures will cover both theory and examples. Homework assignments will focus on applying the material from lectures. Major topics covered include bond prices and yields, management of bond portfolios, macroeconomics and industry analysis, equity valuation, options markets and valuation, future markets and risk management, and performance evaluation and active portfolio management. REQUIRED Capstone Course for Financial Mathematics Majors; Major Subject Elective for Business and Finance Majors. Prerequisites: Fin 308 and 314; senior status.

Management

Mgt 306: Management Concepts – 3 credit hours

The study of principles of management focused around a central core of planning, organizing, directing, controlling, and staffing. Prerequisite: Sophomore status.

Mgt 308: Organizational Behavior – 3 credit hours

This course explores the field of organizational behavior from both internal and external perspectives. Key areas include organizational processes, change and development, organizational structures, and outcomes. Organizational theory will be highlighted so that learning can be applied to real world settings and situations. Prerequisite: Mgt 306

Mgt 315: Personnel/Human Resource Management – 3 credit hours

An introduction to the management of human resources in organizations, with emphasis on the role of human resource manager. The course focuses on job design, employee recruitment and selection, assessment and performance, compensation and benefits, legal constraints, retaining human resources, employee development, and employee-management relations. Prerequisite: Mgt 306.

Mgt 316: Global Management – 3 credit hours

This course provides a comprehensive understanding of the competitive global business marketplace of the 21st century. It covers vital topics in the international business environment, including understanding cultural diversity, roles of international organizations, economic theories on international trade, development and investment, strategic planning, and organizational design. Prerequisite: Mgt 306.

Mgt 317: Industrial/Organizational Psychology – 3 credit hours

This course will cover current thought, policies, practice, and tools relevant to industrial/organizational  (I/O) psychology and how they can be used in the development of human resources in such areas as employee selection, psychological testing, performance appraisal, training, and development. Prerequisites: Mgt 306 and Psy 105.

Mgt 341: Human Resource Management Assessment – 3 credit hours

This course provides an introduction to classical and contemporary theories in testing and measurement. It covers areas of reliability, validity, and norming common to all test construction. It investigates the legal and ethical issues relevant to psychological testing. It is an introductory survey of tests used to measure general mental ability, specific abilities and aptitudes, personality, interests, and attitudes in personnel and employment settings. Prerequisite: Mgt 315.

Mgt 403: Marketing Management – 3 credit hours

An integrative course utilizing the case method approach to develop experience in creating alternative strategic responses to problems facing a marketing manager. Prerequisite: Mkt 307.

Mgt 411: Labor-Management Relations – 3 credit hours

The study of the history of the labor movement in the United States, a survey of the legal framework involved with union/management relationships, and an understanding of the collective bargaining process. Prerequisite: Mgt 315.

Mgt 420: Seminar in Human Resource Management – 3 credit hours

A comprehensive course in human resource management with emphasis on the implementation of the latest methods and techniques of HRM programs. It focuses on current issues and changes in the field and their implications to the organization. Prerequisite: Mgt 315.

Marketing

Mkt 307: Marketing Concepts – 3 credit hours

The study of the principles of marketing around the themes of product, price, place, and promotion. Prerequisite: Sophomore status.

Sports Management

SM 100: Introduction to Sports Management – 3 credit hours

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SM 200: Sports Management and Leadership – 3 credit hours

This course, introducing students to the various skills, roles, and functions of the sport manager, also explores leadership theory and practices as they relate to the responsibilities of sport managers. Prerequisite: SM 100.

SM 300: Sports Operations and Facilities Management – 3 credit hours

This course, developed to introduce the student to facility management for health, fitness, physical activity, recreation, and sport, will cover the elements of facilities management: organization and management principles, policy and procedure development, ethical decision making, human resource management, management of the marketplace, financial management, risk management, programming, volunteer management, and special event planning. Prerequisites: SM 100 and SM 200.

SM 350: Athletic Training – 3 credit hours

This course will explore key aspects of sports medicine for the non-professional and those interested in athletic training, including specific injuries related to joints and how to evaluate and treat those injuries; sports nutrition; taping and bandaging; sports equipment and fitting; psychological aspects of injuries; and sports law. Prerequisite: SM 100.

SM 400: Coaching Theory – 3 credit hours

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SM 499: Internship – 3 credit hours

The internship is a supervised learning experience (40 hours minimum per credit hour) with a community, interscholastic, intercollegiate, amateur, or professional sport industry organization. This experience is jointly supervised and controlled by a University faculty/staff member and by personnel from the respective sport industry agency. Students will be responsible for their own transportation to off-campus meetings and required internship hours. Arrangements should be made with the faculty advisor AND with the Director of the Office of Career Services. Prerequisites: SM 100 and second-semester sophomore or junior/senior status.