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School of Business Course Descriptions

ACCOUNTING COURSE DESCRIPTIONS

Acc 201 Principles of Accounting I 3 credit hours

The first of two courses in principles of accounting. An introduction to financial accounting explaining 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 (FA)

Acc 202 Principles of Accounting II 3 credit hours

The second of two courses in principles of accounting. 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. (SP)

Acc 301 Intermediate Accounting I 3 credit hours

The first of two courses in intermediate financial accounting. Primary emphasis is directed to the basic concepts and theories underlying contemporary external financial reporting. Prerequisite: Acc 202. (FA)

Acc 302 Intermediate Accounting II 3 credit hours

The second of two courses in intermediate financial accounting. Emphasis is placed on certain specialized accounting topics. Prerequisite: Acc 301. (SP)

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. (FA)

Acc 399 Independent Study 1-4 credit hours

This course number is used to designate a course 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 various areas of financial accounting. Prerequisite: Acc 302. (FA)

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. (SP)

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. (FA)

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. (SP)

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. (SP)

Acc 496 Accounting Internships 3-9 credit hours

Formerly Acc 495 Business Research, Projects, Internships. Internships are designed to supplement academic studies with practical work assignments which 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 and the business 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. The work requirement is 40 hours of work for each credit hour. Prerequisites: Junior status and permission of instructor.

Acc 499 Accounting Research Projects 3 credit hours

Formerly Acc 495 Business Research, Projects, Internships. 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 COURSE DESCRIPTIONS

BAd 103 Introduction to Software Application 3 credit hours

Introduction to Software Applications Survey of the Windows operating system and business software applications including word processing, spreadsheet, presentation and database software. Fulfills computer competency for a degree in business or accounting. (FA, SP)

BAd 199 Independent Study 1-4 credit hours

This course number is used to designate a course 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 260 Business Communications 3 credit hours

In today’s highly competitive marketplace, good communication matters more than ever. Business communications mean addressing opportunities and needs so that an organization can achieve its goals. That means shaping messages and delivery mechanisms to connect with each audience in ways that are timely, relevant and credible. This course will include communication fundamentals essential for business and relevant means to transmit information such as electronic communications, reports, presentations, resumes and correspondences.

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. (FA)

BAd 311 Elementary 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 and quantitative decision making. Prerequisite: Math 111 or equivalent. (FA)

BAd 312 Advanced Statistics 3 credit hours

Hypothesis testing, correlation analysis, regression analysis, and non-parametric statistics. Prerequisite: BAd 311. (SP)

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 number is used to designate a course 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. (FA)

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. (Alt SP)

BAd 418 Quantitative Methods for Business 3 credit hours

Formerly Mgt 418 Production Resource Mgt. 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. Prerequisite: Mgt 306 and senior status.

BAd 490 Business Research Projects 3 credit hours

Formerly BAd 495 Business Research, Projects, Internships. 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 Internships 3-9 credit hours

Formerly BAd 495 Business Research, Projects, Internships. Internships are designed to supplement academic studies with practical work assignments which 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 and the business 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. The work requirement is 40 hours of work for each credit hour. Prerequisites: Junior status and permission of instructor.

BAd 499 Business Policy 3 credit hours

Formerly BAd 422. A capstone case course with an emphasis on integrating the various functional areas of business. A series of cases is discussed, and consideration is given to topics such as decision making, strategic planning and organization theory. Prerequisites: Senior status, Fin 308, Mgt 306, Mkt 307. (SP)

ECONOMICS COURSE DESCRIPTIONS

*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. (FA)

*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. (SP)

*Eco 204 Survey of Economics 3 credit hours

This course makes students aware of economic issues facing them and facilitates their understanding of these issues and related policy perspectives. Open to non-business majors only. Prerequisite: Sophomore standing. (FA)

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. Prerequisites: 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. (Alt FA, SP)

Eco 418 Mathematical Methods in Economics 3 credit hours

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

FINANCE COURSE DESCRIPTIONS

Fin 308 Financial Principles 3 credit hours

This course is 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, 311, Eco 201, 202. (FA, SP)

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. (SP)

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. (FA)

MANAGEMENT COURSE DESCRIPTIONS

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. (FA)

Mgt 308 Organizational Behavior 3 credit hours

This course explores the field of organizational behavior from both internal and external perspectives. Key areas to be explored 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. (FA)

Mgt 315 Personnel/Human Resource Management 3 credit hours

Formerly Mgt 417. 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. (FA)

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. (Alt FA)

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, Psy 105. (Alt FA).

Mgt 341 Human Resource Management Assessment 3 credit hours

Formerly Mgt 340 Testing and Measurements. 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. Prerequisites: Mgt 315. (FA)

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 the marketing manager. Prerequisite: Mkt 307. (SP)

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 .(SP)

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 of HRM and their implications to the organization. Prerequisite: Mgt 315. (SP)

MARKETING COURSE DESCRIPTION

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. (SP)

MBA COURSE DESCRIPTIONS

MBA 510 Organizational Behavior & Human Resource Management 3 credit hours

Focuses on the development of skills necessary to analyze and effectively deal with individual and group problems in diverse organizations. Theories and case analyses provide guidance in decision-making. Topics include: motivation, job satisfaction, group dynamics, interpersonal communication, organizational culture, diversity, recruitment, compensation, organizational learning, evaluation, and change management. Prerequisite: MGT 306 or MGT 315 or a Brescia Equivalency Exam.

MBA 511 Managerial Accounting 3 credit hours

Examines corporate financial accounting in general and how accounting information informs management decisions. The course reviews basic concepts and accounting practices used in all aspects of management, including planning, implementation, control, and evaluation. Cost analysis for routine decision making is also discussed. Prerequisite: ACT 201 or a Brescia Equivalency Exam.

MBA 512 The Legal Environment of Business 3 credit hours

An overview of the legal and social factors that affect the firm’s strategy, survival, and competitiveness. The course focuses on guidelines and constraints that affect the firm directly or indirectly and provide its basis for dealing with its employees, other firms in the environment, and its stakeholders in general. Special attention is paid to trade regulation, anti-trust laws, employer-employee relations, labor laws, corporate responsibilities, and compliance with regulations governing the operation of business organizations.

MBA 513 Managerial Finance 3 credit hours

Focuses on basic financial principles and practices associated with modern corporations, especially as these practices relate to planning and control. Current theories and practices related to investment decisions are discussed. Topics include: risk management analysis, corporate financial accounting and budgeting, project evaluation, decision trees, acquisitions and disinvestments, and financing new ventures. Prerequisite: FIN 308 or a Brescia Equivalency Exam.

MBA 514 Marketing Management 3 credit hours

Explores the structure and processes of marketing from a managerial perspective, with special emphasis on the manager’s role in marketing decisions. Theories and practices are examined, with illustrations from case studies in product marketing through various media. Topics include: strategic marketing, creating demand, product introduction, targeting, differentiation, segmentation, and supply chain management. Special attention is paid to marketing in a global marketplace. Prerequisite: MKT 307 or the CLEP Principles of Marketing exam.

MBA 515 International Business 3 credit hours

Explores the nature of international business and provides insights into challenges facing multinational enterprises, especially as these relate to government regulations, cultural differences, history, and economic factors. Topics examined include trade theory, international organizations, foreign direct investment, global marketing, global strategies, technology transfer, and trade and development issues.

MBA 516 Leadership & Business Ethics 3 credit hours

Focuses on leadership and ethical issues in a diverse workforce. Examines theories and practices that are relevant to effective management in a dynamic business environment. Topics include leadership theories, corporate social responsibility, interaction of business with government and society. Contemporary ethical issues and problems are considered via multiple case studies. Prerequisite: MGT 306 or the CLEP Principles of Management exam.

MBA 517 Managerial Economics 3 credit hours

Provides a detailed analysis of how micro- and macroeconomic concepts can be applied to corporate decision-making to maximize the firm’s profit and enhance its ability to compete both domestically and in the global marketplace. Topics covered include: basic microeconomic concepts, risk analysis, competitive pricing strategies, exchange rates, international trade, government policies, technology transfer, labor and capital movement, immigration, and regional and global trade agreements. Prerequisite: ECON 202 or a Brescia Equivalency Exam.

MBA 518 Supply Chain Management 3 credit hours

Focus on inter-firm relationships discussing quick response, just-in-time, and efficient consumer response techniques in the context of strategic alliances and the use of third-party providers. Topics covered include: supply chain systems, process flow design, supply chain network design, total quality management, demand planning/management, inventory management, sales & operations planning, operational scheduling, just-in-time, distribution management (i.e., logistics), and supply chain integration. Prerequisites: A Statistics course.

MBA 600 Strategic Management 3 credit hours

This is a Capstone course that will be taken during the student’s final semester in the program. This course is designed to apply knowledge gained from other core courses to issues of planning, formulating, and implementing business strategy. Special attention is paid to core competencies, entrepreneurship, gaining and sustaining competitive advantage, and managing change in a dynamic environment. Multiple case studies and simulation games are typically utilized as instructional tools. Prerequisite: Completion of all other MBA course requirements

MSM COURSE DESCRIPTIONS

BAd 510 Management and Organizational Policy and Practice 4 credit hours

This course is designed to provide an introduction to concepts and theories about the factors that influence the functioning of complex organizations and to develop foundations and frameworks that can be used to analyze and solve organizational problems. This course traces the historical development of organizations, reviewing changes in organization, management, and the nature of competition. Change is a pervasive feature of organizations. As the management of organizations becomes increasingly complex, the ability to analyze and respond to change is a fundamental part of effective management. This course focuses on fostering an understanding of organizational change process in order to facilitate students’ abilities to influence effectively organizational change situations.

BAd 520 Leadership, Power, and Influence 4 credit hours

The purpose of this course is to examine, consider, and experience the kind of leadership that will be required to create and maintain high levels of organizational excellence in the future. The course will consider the following questions: How do we de-bureaucratize our existing organizations? Who will lead these organizations to higher levels of quality, productivity, and effectiveness? How do such leaders instill a stronger sense of vision, mission, a higher purpose, greater feelings of urgency and importance into the lives of the people doing the work? This course addresses the process of asking and answering these types of questions and helps students integrate their own answers into their lives and their practice of management. The course also explores such issues as power dynamics in organizations, methods by which managers acquire and use influence, and the use of power in times of crisis.

BAd 560 The Legal Environment of Management 4 credit hours

This course seeks to heighten students’ awareness of the role of government, administrative agencies, and other forces in regulating business conduct and management decision-making. Its principal goal is to help students understand the responsibilities of managers and modern organizations. The course provides a framework for thoughtful analysis and for developing practical, responsible plans of action. Students will explore conflicts between organization and personal values, and ways of balancing obligations to government, agencies, and inside and outside constituencies. The course uses case studies, readings, and video materials to engage students, intellectually and personally, in the strategic, administrative, and ethical complexity of organizational decisions.

BAd 600 Human Resource and Organization Development 4 credit hours

This course examines human resource development within the context of organization development and change. It focuses on human resource systems and policies as they enhance or constrain organizational effectiveness. The course works from a dynamic model of human resource and organization development, examining changing skills, motivations, values, and demographics as they affect employment and development practices. Emerging trends triggered by globalization and new technologies are also examined. An overriding consideration for the course will be the dimensions of organizational change, focusing on developing an understanding of alternative strategies for managing change as well as considerations which should guide choices between alternatives.

BAd 610 Business, Government, and the International Economy 4 credit hours

This course takes an integrated, conceptual approach to the analysis of the international environment and national economic strategies. It provides a management framework and analytical tools for evaluating trends in the economic, political, and social contexts of business throughout the world. Students compare development strategies in a variety of nations, consider their influence on business and organizations, and assess their impact on managerial decisions and international competitiveness. Monetary and fiscal policy, national economic performance, trade relations, and industrial policy are discussed, with attention to political concerns. Students analyze the key resource flows that tie nations together in order to better understand the structure and dynamics of international competition. Discussions focus on developments in the European Common Market, the opening of markets in Eastern Europe, and emerging trends in Pacific Rim and Latin American markets.

BAd 620 Industry Analysis and Global Competitive Strategy 4 credit hours

This course will be taught from a strategic management perspective with global strategy, strategic change, and international competitiveness as its central themes. The formulation of competitive strategy requires an inclusive view of the overall operating environment. Market forces, competition, government, and society all influence the development of a common set of strategic goals. Students learn how to analyze industries and how organizations position themselves for superior performance. Students also learn ways that organizations can enhance competitive advantages through strategically selected industries in which to participate and through coordinating the strategies of related units within the system. The course also offers opportunities to study how companies in Asia, Europe, and North America have changed to become globally competitive through the excellence of their operations.

BAd 640 Management of Organization Functions 4 credit hours

The fundamental premise for this course is that each manager has both an operating and strategic sector in his/her position. The emphasis of the course is on decision making and implementation under uncertainty. The point of view is often that of the manager in the formative years of experience, who must develop the ability to lead, to take action, and to operate effectively in a system generally designed by others in an environment typically not under his/her control. The content of the course emphasizes the use of hard and soft data in making the useful methods for conducting research, including data collection and statistical analysis, and continues the functional analysis begun in the Management and Organizational Policy and Practice course. High priority is given to the management of cross-functional issues and problems and extends to macroeconomics, research and development, global marketing, operations, and finance. Coverage of advanced topics from a multi-functional base continues to emphasize diagnosis, action-planning, and implementation. The course will also examine the principal concepts and processes required to manage today’s large complex projects and critical issues related to individual and group behavior within the project management spectrum.

BAd 651 Advanced Managerial Topics 4 credit hours

This course provides students the ability to examine in-depth a specific topic of current significance in managerial theory and practice. The primary criteria used to select the course topic are relevance and timeliness.