Apr 30, 2024  
2015-2016 Undergraduate Bulletin 
    
2015-2016 Undergraduate Bulletin [ARCHIVED CATALOG]

BUS Courses


Department of Business

Courses

  • AC 221 - Principles of Accounting I


    3 credit hours
    Principles and procedures involved in the accounting cycle, with emphasis on the logical application of accounting theory to the recording and interpretation of business transactions.
  • AC 222 - Principles of Accounting II


    3 credit hours
    Emphasis on accounting procedures for the planning and control of company activities and the significance of accounting information for managerial decision-making. Prerequisite(s): AC 221 .
  • AC 324 - Intermediate Accounting I


    3 credit hours
    Financial accounting theory and practice, including thorough study of the accounting principles underlying reports on financial position and results of business operation. Junior standing required. Prerequisite(s): AC 222 .
  • AC 325 - Intermediate Accounting II


    3 credit hours
    Continuation of AC 324 .  Prerequisite(s): AC 324 
  • AC 326 - Cost Accounting I


    3 credit hours
    Principles of manufacturing and distribution cost accounting. Emphasis on determination of unit costs for the manufacturer, service costs, standard costs, departmental costs, types of cost systems, use of cost accounting data in administering a business, and the measurement of operating results. Junior standing required. Prerequisite(s): AC 222 .
  • AC 327 - Intermediate Accounting III


    3 credit hours
    Continuation of AC 325 . Prerequisite(s): AC 325 
  • AC 360 - Accounting Information Systems


    3 credit hours
    An introduction to accounting information systems, including emphasis on transaction processing cycles; also, includes emphasis on accounting systems controls related to input, processing, output, and storage. Includes an introduction to accounting systems software.  Junior standing required. Prerequisite(s): AC 222 .
  • AC 409 - Internship in Accounting


    3 credit hours
    Work-related experience in a private, public, or government organization enhancing student learning of academic concepts and theories in accounting. Course may be repeated or completed for up to 6 credit hours on a pass/fail basis. Accounting majors with senior standing and GPA of at least 3.0, or consent of instructor required.
  • AC 410 - Internship in Accounting II


    3 credit hours
    Work-related experience in a private, public, or governmental organization enhancing student learning of academic concepts and theories in accounting. Accounting majors with senior standing and GPA of at least 3.0, or consent of instructor required.
  • AC 421 - Income Tax I


    3 credit hours
    Comprehensive study of federal income-tax principles and concepts as applied to individuals. Junior standing required. Prerequisite(s): AC 222 .
  • AC 422 - Advanced Accounting


    3 credit hours
    Accounting for partnerships, and the complexities that business combinations present to accountants. Course also examines accounting for international business operations and other selected advanced accounting topics. Prerequisite(s): AC 325 .
  • AC 423 - Auditing I


    3 credit hours
    Theory and concepts underlying generally accepted auditing standards, with emphasis on the professional, ethical, and legal environments in which auditors work. Topics include the profession’s standard-setting structure, code of ethics, Securities Acts of 1933 and 1934, Statements on Auditing Standards, and attribute sampling.Theory and concepts underlying generally accepted auditing standards, with emphasis on the professional, ethical, and legal environments in which auditors work. Prerequisite(s): AC 325 .
  • AC 425 - Governmental and Not-for-Profit Accounting


    3 credit hours
    Special features of budgetary and fund accounting as applied to municipalities, other government units, and institutions such as hospitals and schools. Junior standing. Prerequisite(s): AC 222 .
  • AC 426 - Cost Accounting II


    3 credit hours
    Managerial application of cost data in decision making, including cost-volume-profit analysis, budgeting, distribution costs, and capital investment. Junior standing required. Prerequisite(s): AC 326 .
  • AC 427 - Income Tax II


    3 credit hours
    Federal income-tax principles and concepts as they apply to partnerships, corporations, estates, trusts, and gifts. Prerequisite(s): AC 421 . (Cross-listed with AC 527.)
  • AC 428 - Auditing II


    3 credit hours
    Procedural aspects of auditing, including internal control evaluation, audit program design, variable sampling, and EDP auditing. A case study that reinforces these topics is used, and emphasis is placed on auditing with the microcomputer. Includes an introduction to both transaction-cycle and balance sheet audits. Prerequisite(s): AC 423 . (Cross-listed with AC 528.)
  • AC 460 - Special Topics in Accounting


    3 credit hours
    Study of a special topic in accounting. This course may be repeated once for up to 6 credit hours. Restricted to accounting majors. Prerequisite(s): AC 222 .
  • AC 476 - Applied Research in Accounting


    3 credit hours
    Directed research in accounting. Course may be repeated for a total of 6 credit hours. Restricted to senior standing and consent of instructor.
  • AC 481 - Professional Accountancy Certification


    3 credit hours
    A preparatory course for professional accountancy certification exam. Detailed study of topics and procedures related to professional accountancy certification. Restricted to senior standing and consent of instructor. (Cross-listed with AC 581.)
  • BL 283 - Legal Environment of Business


    3 credit hours
    A study of how business and economic life are shaped and directed by government, including the U.S. Constitution, federal and state legislation, federal regulatory agencies, and leading federal and state court decisions.
  • BL 384 - Business Law


    3 credit hours
    Analysis of legal problems inherent in business transactions, along with their accounting and auditing implications. Spring Semester. Prerequisite(s): BL 283  and junior standing.
  • EC 231 - Introduction to Macroeconomics


    3 credit hours
    General Education Course
    Basic economic concepts, aggregate income, employment and output, money and banking, inflation, monetary and fiscal policy, and international economics and comparative systems.
  • EC 232 - Introduction to Microeconomics


    3 credit hours
    General Education Course
    An explanation of the market determination of and the individual household’s response to demand, supply, and price in both product and factor markets.
  • EC 307 - World Economy


    3 credit hours
    Focuses on financial factors-interest rates, inflation, exchange rates, the balance of payments-related to international trade, and their role in the formulation of national economic policy. Includes an examination of the theoretical basis for trade between countries, the existence of trade barriers, and the effects of U.S. trade policy on the multinational corporation. Prerequisite(s): AC 222 , EC 231  and 232 , and junior standing.
  • EC 401 - Money and Banking


    3 credit hours
    The functions of money, credit, and financial institutions in our economy. Details the structure of interest rates and investigates the determination of the level of domestic rates of interest and their implications for international currency markets. (Cross-listed with FI 401 .)
  • EC 460 - Special Topics in Economics


    3 credit hours
    Study of selected topic in economics. May be repeated for a maximum of 6 credit hours if topic is different. Prerequisite(s): Prerequisites: EC 231 , 232 , and at least junior standing.
  • FI 372 - Business Finance


    3 credit hours
    Financial analysis, profit planning, budgeting, valuation of the firm, current asset management, and short- and long-term financing. Sophomore standing required. Prerequisite(s): AC 221 
  • FI 401 - Money and Banking


    3 credit hours
    The functions of money, credit, and financial institutions in our economy. Details the structure of interest rates and investigates the determination of the level of domestic rates of interest and their implications for international currency markets. (Cross-listed with EC 401 .)
  • FI 411 - Risk Management and Insurance


    3 credit hours
    This course examines the various risk control and financing techniques available to manage risk exposures. The course includes risk identification, risk evaluation, and risk financing methods for managing property, liability, and life, health, and retirement exposures to loss. Prerequisite(s): FI 372 .
  • FI 420 - Futures and Options


    3 credit hours
    This course studies the use of futures, forwards, and options for hedging, arbitrage, and speculation. The focus is on understanding and valuating the basic derivatives and their applications in financial risk management and investment. Prerequisite(s): Prerequisite: FI 372 .
  • FI 421 - Financial Information Systems


    3 credit hours
    This course discusses the basics of financial information systems, including their analysis, design, development, and maintenance. The course covers tools for financial transaction and data analysis and their application for defining present and future values, positive and negative cash flows, calculating depreciation, taxes, and amortization tables. The course also considers what-if analyses. Prerequisite(s): FI 372 , MIS 161 .
  • FI 472 - Advanced Business Finance


    3 credit hours
    Theory and applications of financial management of the firm, structure and cost of capital, working capital management, divided policy, long-term financial planning and forecasting. Prerequisite(s): FI 372 .
  • FI 473 - Investments


    3 credit hours
    The structure and operation of securities markets, introduction to portfolio management and capital market theory, the valuation of common stocks and fundamental analysis, determinants of option prices, determinants of future prices, portfolio performance measurement and risk management, international portfolio management and international investing. Prerequisite(s): FI 372 .
  • FI 474 - Financial Planning


    3 credit hours
    Development of financial planning principles and their application to the design of insurance, savings, and investment programs for individuals. Topics include property, health, life insurance, deposit-based and marketable savings alternatives, fixed income and equity investment alternatives including mutual funds. Prerequisite(s): FI 372 .
  • FI 475 - Special Topics


    3 credit hours
    Study of a select range of topics relating to banking and finance and may include market efficiency, behavioral finance, asset pricing theories, international banking and finance, options theory and productivity and performance in financial institutions, international trade, and foreign direct investments. This course may be repeated as topic varies. A maximum of six (6) credit hours may be counted toward a degree. Consent of instructor required. Prerequisite(s): FI 372 .
  • FI 476 - Applied Research in Finance


    3 credit hours
    Research project under the supervision of an assigned faculty member. Course may be repeated for a total of 6 credit hours. Junior standing and consent of instructor required. Prerequisite(s): FI 372 .
  • GB 100 - Introduction to Business


    3 credit hours
    Introduction to accounting, economics, finance, management, marketing, and business law. Consent of dean required for Business majors.
  • GB 250 - Applied Finance for Non-Business Majors


    3 credit hours
    Introduce the student to the fundamental concepts of financial management with perspective being practical rather than theoretical. Topics covered will help the student make better financial decisions on a personal level and make appropriate decisions if managing the financial records of a small business or a non-profit organization.
  • GB 270 - Personal Finance


    3 credit hours
    Planning and managing personal finances, residential housing purchase, insuring your resources, and investing your financial resources. Designed primarily for students pursuing a degree in Arts & Sciences or Fine Arts. Open to Business majors as a free elective only.
  • GB 409 - Internship in Business


    3 credit hours
    Work-related experience in a private, public or governmental organization enhancing student learning of academic concepts and theories in the student’s major area. Course may be repeated for a total of 6 credit hours on a pass/fail basis. Prerequisite(s): Major area prerequisite(s), junior standing, GPA of 2.5 in major and business core, and consent of instructor.
  • GB 410 - Internship in Business II


    3 credit hours
    Work-related experience in a private, public or governmental organization enhancing student learning of academic concepts and theories in the student’s major area. Prerequisite(s): Major area prerequisite(s), junior standing, GPA of 2.5 in major and business core, and consent of instructor.
  • MG 305 - Business Professional Development


    3 credit hours
    Principles and practice of business professional development. Includes business communications, career assessment and research, resumés, application letters, interviews, and career advancement strategies. Sophomore standing required.
  • MG 308 - Business and Society


    3 credit hours
    Interaction of domestic and global business with its stakeholders. Emphasis on corporate social responsibility and business ethics. Junior standing required.
  • MG 361 - Principles of Management and Organization Theory


    3 credit hours
    A study of the role managers play in creating and maintaining complex organizations. Organization theory and behavior are explored in the context of changing technology, a diversified work force, social and political/legal environments and the internationalization of the economy. Focus on the planning, organizing, decision-making, directing, and controlling functions of management. Sophomore standing required.
  • MG 371 - Nonprofit Organizations


    3 credit hours
    An overview course that introduces students to the nonprofit sector in terms of its scope and structure, examines organization and management principles relevant to nonprofits with particular attention to differences from for-profit organizations, and explores career opportunities and paths in the nonprofit sector via use of guest speakers and projects. (Cross-listed with NPS 371 .)
  • MG 400 - Globalization: National and International Issues


    3 credit hours
    Review of contemporary globablization process and its economic, social, and political ramifications. The course focuses on consequences of the increasing international flows of goods, services, information, and people, and studies their interdependence and co-influence.  Junior standing required. Prerequisite(s): MG 361 .
  • MG 420 - Social Entrepreneurship and Sustainability


    3 credit hours
    Social entrepreneurship is a rapidly developing and changing business field in which business and nonprofit leaders design, grow, and lead mission-driven enterprises. As the traditional lines blur between nonprofit enterprises, government, and business, it is critical that business students understand the opportunities and challenges in this new landscape. Through guest speakers, case discussion, lecture, and student presentations this course will explore this emerging field. Students will be expected to develop a business plan for a social enterprise. Because the field of social entrepreneurship is interdisciplinary and in its infancy, the course will be introductory in nature and will draw heavily from cases, speaker experience, and student inquiry. (Cross-listed with NPS 420 .)
  • MG 460 - Special Topics in Management


    3 credit hours
    Study of a selected topic in management. Prerequisite(s): MG 361  and consent of instructor.
  • MG 462 - Human Resource Management


    3 credit hours
    Recruitment, selection, development, and utilization of employees in an organization, with emphasis on the strategic importance of managing an organization’s human resources. Junior standing required.
  • MG 464 - Leadership and Organizational Change


    3 credit hours
    An examination of the leadership role, with emphasis toward understanding that role in the various approaches to organizational change and its importance in overcoming resistance to change in organizations. Prerequisite(s): MG 361 .
  • MG 465 - International Management


    3 credit hours
    Managing international organizations. Emphasis on strategic decisions, necessary business activities, and the cultural considerations of international operations. Junior standing required.
  • MG 466 - Entrepreneurial Leadership


    3 credit hours
    The art, skill, and structure of small business management. Focus on starting, forming, and financing a new business, creating a business plan, assessment, managing a growing concern, succession planning, growth and harvest strategies. Prerequisite(s): AC 222 , MG 361 , and MK 351 .
  • MG 467 - Organizational Behavior


    3 credit hours
    A critical examination of human behavior theory as it relates to the management of individuals and groups in organizations. An investigation of such behavioral functions as motivation, leadership, conflict management, and stress. Prerequisite(s): MG 361 .
  • MG 469 - Business Policy


    3 credit hours
    Strategic management in domestic and international organizations. An integrative, capstone course using case studies to analyze business problems. Business majors only with senior standing and completion of, or concurrent registration with, all remaining business core classes.
  • MG 476 - Applied Research in Management


    3 credit hours
    Introduction to the relationship between practice and research, and the role of the practicing professional in research. Students develop the skills and insights to critically review research reports, discuss issues related to business research, and carry out a research study. Emphasis on the application of research to improve outcomes for management decisions. Course may be repeated for 6 total credit hours. Open to management majors who have senior standing and at least an additional 6 hours of upper-level management courses.
  • MIS 161 - Introduction to Computers


    3 credit hours
    General Education Course
    An up-to-date coverage of computers, application software, and their uses with an emphasis on personal computers, their operating systems and application software, such as word processing and spreadsheeting.
  • MIS 267 - Web Design and Publishing


    3 credit hours
    The study of web design, concepts, and techniques. The course covers the essential concepts of HTML, XHTML, DHTML, and how to plan, create, and publish websites. Includes hands-on experience in developing a website. Prerequisite(s): MIS 161 .
  • MIS 310 - Computerized Data Analysis


    3 credit hours
    Advanced elements of electronic spreadsheets and proper usage of their commands, macros, and functions. Building spreadsheets, creating graphs and formulas for financial analysis and other business applications. Prerequisite(s): MIS 161 .
  • MIS 330 - Survey of Programming Languages


    3 credit hours
    Structured programming concepts and current program development principles and practices are covered. Includes algorithm design strategies, survey of programming environment, and basic data structures representation and algorithms. Hands-on programming using microcomputers. Prerequisite(s): MIS 161 .
  • MIS 350 - Business Programming


    3 credit hours
    Introduction to the design of algorithms and their implementation in Visual Basic. Covers basic and advanced programming concepts and structures, including file processing and data representation. Prerequisite(s): MIS 161 .
  • MIS 367 - Management Information Systems


    3 credit hours
    Review of information systems applications in business environment. The course provides knowledge on MIS technology, including review of hardware and software, types of information systems, database management, networking, security, and internet technology. The course also outlines main concepts of systems, analysis, and design. Includes hands-on experience in developing business applications.  Sophomore standing required. Prerequisite(s): MIS 161 .
  • MIS 370 - Internet Applications


    3 credit hours
    Advanced Internet application course covers the fundamentals of entry-level web programming and business website management, including multimedia web publishing, creating interactive web pages, and other advanced web applications. Includes hands-on experience with scripting languages for web programming. Prerequisite(s): MIS 267 .
  • MIS 410 - Database Management


    3 credit hours
    Introduces students to database concepts including hierarchical, network, and relational database organizations, database planning including normalization of relations, database design, functions of database management systems, and database administration. Includes analysis of database functions in business information storage and retrieval. Prerequisite(s): MIS 161  and MIS 367 .
  • MIS 420 - Telecommunications and Networking


    3 credit hours
    Familiarizes students with telecommunications and networking technologies and analyzing their impact on business environment. Covers basics in LAN/WAN systems and current PC and mainframe operating systems. Prerequisite(s): MIS 161 .
  • MIS 430 - E-Commerce


    3 credit hours
    Principles and modern trends in electronic commerce. Gives hands-on experience in designing and developing internet-based business applications. Covers advanced features for building an electronic commerce store and maintaining successful business web presence, and the impact of current communication technologies on software development, the business and social environments. Prerequisite(s): MIS 161  and 267 .
  • MIS 450 - Systems Analysis and Design


    3 credit hours
    Introduces structured design processes for use in the development and implementation of business information systems. Includes systems life cycle and rapid application development methodologies in systems design and development. Using productivity tools students employ systems analysis and design in designing and implementing a business information system. Prerequisite(s): MIS 367 .
  • MIS 460 - Selected Topics in Management Information Systems


    3 credit hours
    Readings, lectures, and discussions on subject matter so current that it is not generally included in other course offerings. Offered on an irregular basis, based on student needs and interests. Senior standing required.
  • MIS 476 - Applied Research in Management Information Systems


    3 credit hours
    Includes student research project as a course component, whereby students find, compile, and analyze data. Course may be repeated for a total of 6 credit hours.
  • MK 351 - Principles of Marketing


    3 credit hours
    Description and analysis of institutions and operations needed to create and coordinate market transactions involving consumers, commerce, industry, and government. Sophomore standing required.
  • MK 352 - Professional Selling


    3 credit hours
    Interpersonal persuasive communication processes and methods explored through lectures, discussions, and individual sales presentations. Includes selected sales-force management topics. Junior standing required.
  • MK 353 - Marketing Communications


    3 credit hours
    A focus on the strategies that are utilized in order to promote a firm’s product and/or service offerings. Attention is given to advertising, publicity, sales promotions, and personal selling; additionally, how firms utilize information technologies in their promotional activities will be considered.  Junior standing required. Prerequisite(s): MK 351 .
  • MK 450 - Services Marketing


    3 credit hours
    Examination of the opportunities and difficulties faced by service organizations such as financial institutions, consulting firms, healthcare organizations, etc.  Junior standing required. Prerequisite(s): MK 351 .
  • MK 452 - Strategic Marketing Management


    3 credit hours
    As the capstone offering in Marketing, this course combines knowledge of the various marketing activities as they relate to the managerial functions of planning, organizing, and controlling the marketing effort with the strategic activity of building and sustaining a competitive advantage for the firm.  Junior standing required. Prerequisite(s): MK 351 .
  • MK 453 - Marketing Research


    3 credit hours
    Research tools and techniques needed to gather, distill, and analyze marketing information.  Junior standing required. Prerequisite(s): MK 351 .
  • MK 455 - Special Topics in Marketing


    3 credit hours
    Study of selected topics in marketing. This course may be repeated as topic varies. A maximum of six credit hours may be counted toward a degree. Junior standing, and consent of instructor reqired. Prerequisite(s): MK 351 .
  • MK 458 - International Marketing


    3 credit hours
    Managerial and operational problems of the multinational business. Emphasis on environmental differences that influence marketing strategy. Junior standing required. Prerequisite(s): MK 351 .
  • MK 476 - Applied Research in Marketing


    3 credit hours
    Faculty work with students to develop and conduct research designed to explore practical problems in marketing. Course may be repeated for a total of 6 credit hours. Junior standing required. Prerequisite(s): MK 351 .
  • NPS 371 - Nonprofit Organizations - Overview and Operations


    3 credit hours
    An overview course that introduces students to the nonprofit sector in terms of its scope and structure, examines organization and management principles relevant to nonprofits with particular attention to differences from for-profit organizations, and explores career opportunities and paths in the nonprofit sector via use of guest speakers and projects. (Cross-listed with MG 371 .)
  • NPS 409 - Internship in Nonprofit Studies


    3 credit hours
    Work-related experience in a private, public, or government organization enhancing student learning of academic concepts and theories in nonprofit studies. Course may be repeated or completed for up to 6 credit hours. Graded on a pass/fail basis. Restricted to students with Nonprofit Studies minor and a GPA of at least 3.0, or consent of instructor required.
  • NPS 420 - Social Entrepreneurship and Sustainability


    3 credit hours
    Social entrepreneurship is a rapidly developing and changing business field in which business and nonprofit leaders design, grow, and lead mission-driven enterprises. As the traditional lines blur between nonprofit enterprises, government, and business, it is critical that business students understand the opportunities and challenges in this new landscape. Through guest speakers, case discussion, lecture, and student presentations this course will explore this emerging field. Students will be expected to develop a business plan for a social enterprise. Because the field of social entrepreneurship is interdisciplinary and in its infancy, the course will be introductory in nature and will draw heavily from cases, speaker experience, and student inquiry. (Cross-listed with MG 420 .)
  • NPS 460 - Special Topics in Nonprofit Studies


    3 credit hours
    Study of selected topic in Nonprofit Studies. Course may be repeated for up to a total of 6 credit hours.
      Restricted to students with Nonprofit Studies minor declared. Prerequisite(s): NPS 371 .
  • NPS 476 - Applied Research in Nonprofit Studies


    3 credit hours
    Directed research in Nonprofit Studies. Course may be repeated for up to a total of 6 credit hours. Senior standing and consent of instructor required.
  • QM 235 - Quantitative Methods in Business I


    3 credit hours
    Basic mathematical formulations, calculus, and statistics, and their economic applications. Prerequisite(s): MATH 144 , 147 , or higher.
  • QM 236 - Quantitative Methods in Business II


    3 credit hours
    Sampling, parameter estimating, hypothesis testing, determination of nature and strength of a relationship among variables, decision theory, time series analysis, and non-parametric methods. Prerequisite(s): QM 235  and MIS 161 .
  • QM 363 - Operations Management


    3 credit hours
    Management of systems producing goods and services, including designing output systems, job design, production scheduling, quality control, and inventory systems. Emphasis on quantitative tools. Prerequisite(s): QM 236  and MG 361 .