Business Courses

COURSE DESCRIPTIONS
(Textbook Information)

Note that most courses have prerequisites and, generally, 2200-level courses are introductory. Prerequisites are shown after the course description.

All major and minor courses must be completed with a grade of ?C? or better.
To take any course other than MGMT 2200, ACCT 2211, or ECON 2200,
students must have a GPA of at least 2.5/4.0.

ACCOUNTANCY (ACCT)

ACCT 2211 Principles of Financial Accounting
(3) Fall and Spring 
This is a foundation-level accounting course that introduces the terminology, principles, and practices of financial accounting for corporations. The course’s major focus is the accounting cycle and preparation of financial statements.

ACCT 2212 Principles of Managerial Accounting
(3) Fall and Spring
A study of the uses of accounting for planning and control, including analysis and interpretation of data, and use of cost information for business policy implementation. Active learning projects will be emphasized. Prerequisite: ACCT 2211 

ACCT 3301 Intermediate Financial Accounting I
(3) Spring
This course focuses on the decision-making implications of information provided to external stakeholders, including investors, creditors, customers, and regulators, and regulation theory and practice as applied to accountancy. Topics include regulation of accountancy procedures for external reporting, current problems in reporting financial position, income determination, and an integration of current professional pronouncements. Prerequisite: ACCT 2211

ACCT 3302 Intermediate Financial Accounting II
(3) Fall
Continuation of Intermediate Financial Accounting I. Prerequisite: ACCT 3301

ACCT 4401 Auditing and Accounting Ethics and Liability
(3) Fall 
This course focuses on the legal and ethical environment in which the accounting professional practices and in which financial statements are prepared and presented. Students will consider the conflict between profit motive and accurate and complete financial reporting, examining the participation in the financial reporting process by internal accountants, internal auditors, other business managers, and the independent auditors engaged to attest to the accuracy and completeness of management's financial statements. These conflicts will be discussed in relation to the business's responsibility to employees, investors, and other stakeholders. Traditional auditing practices will also be studied to determine the efficiency and the effectiveness of such methods. Prerequisite: ACCT 3301

ACCT 4410 Federal Income Taxation
(3) Fall 
This course introduces students to U.S. federal income tax concepts and principles and the application of such concepts to business operating, investing, and financing activities. Ethical and legal issues confronting tax practitioners are discussed throughout the course. Students engage in tax research utilizing professional databases and gain expertise in technical writing. Prerequisite: ACCT 2211

ACCT 4415 Cost Accounting
(3) Spring 
This course focuses on the decision-making implications of information provided to organization managers. Concepts from economics, statistics, and psychological science emphasize the use of quantitative techniques to manage uncertainty and risk. Topics include planning and control techniques, construction of static and flexible budgeting, and product costing mechanisms. Prerequisite: ACCT 2212

ACCT 4420 Advanced Federal Income Taxation
(3) Spring 
This course examines continues the study of federal income taxation from ACCT 4410 and addresses more advanced federal taxation issues. Topics that will be covered include the taxation of entities and their owners, including the taxation implications of formations, distributions, reorganizations, liquidations and other business transactions. Return preparation, planning, research, and compliance issues are also int

ACCT 4430 Advanced Accounting
(3) Spring 
This is an intensive course that integrates the disciplines of accounting, finance, and taxation with respect to selected complex business transactions. Topics will include business combinations, goodwill, inventory costing, property exchanges and advanced stockholders’ equity transactions. Prerequisite: ACCT 3302

ACCT 4440 Accounting Information Systems
(3) Spring
This course is an introduction to the systems, procedures, and processes that management employs to control operating activities and information reporting systems. Prerequisite: ACCT 2211

ACCT 4454 Financial Statement Analysis
(3) Spring 
This course focuses on the structure and analysis of financial statements prepared in accordance with US GAAP, providing students with a framework for using financial statement data in a variety of valuation and business analysis contexts. Prerequisite: ACCT 3301

ACCT 4460 Internship in Accounting. (1-6)
Fall and Spring
This course represents a unique opportunity for a qualified student to expand his or her understanding of the practical applications of accounting concepts by entering into a specific “help-rendered learning accomplishment” contract with a cooperating area enterprise. The contract will specifically identify the student’s obligations and duties, the nature and extent of the host enterprise’s commitment to assist the student in further extending his or her knowledge of enterprise operations, and the basis on which the student’s learning accomplishments will be measured. No more than 12 credit hours may be applied toward the student’s graduation requirements. Prerequisites: Accountancy major with demonstrated superior capabilities and prior approval of the contract by the department faculty

ACCT 4480 Special Topics in Accounting
(3) on demand 
A series of “special topic” courses will provide students with exposure to issues and concepts not covered in their regular coursework. Most topics will include work with “real-world” organizations. Prerequisites: ACCT 2211 and consent of instructor

ECONOMICS (ECON)

ECON 2200 Principles of Economics
(3) Fall and Spring 
An introduction to the science of economics and its analytical tools. This course is devoted to providing the student with a thorough understanding of the basic principles of
a) microeconomics: the study of the economic behavior of individual households and firms and the determination of factor prices, and
b) macroeconomics: the study of the determination of the aggregate levels of income, output, employment, and prices and the examination of fiscal and monetary policy.

ENTREPRENEURSHIP (ENTR)

ENTR 3000 Entrepreneurship and Innovation.
(3) Spring 
This course provides students with an understanding of the vital role played by entrepreneurship in today's economy, guiding them through the different stages of the entrepreneurial process, and helping them in developing a basic toolset necessary to plan and launch a new business. The course will have a special focus on creativity and innovation and students will explore both conceptual and practical frameworks for improving the flexibility and originality of their thinking and pursuing innovation. Prerequisites: MGMT 2200

ENTR 4100 Entrepreneurship Lab.
(3) Fall 
This is a project-based course where students will have the opportunity to test their entrepreneurial skills through an experiential learning approach. In this laboratory students will be guided through their selected business venture experience to complete a number of supervised experiential learning activities related to entrepreneurship, like opportunity recognition and assessment, bootstrapping, networking, SEO and social media marketing, among others. Prerequisites: ENTR 3000

ENTR 4200 Social Entrepreneurship
(3) Spring 
The course builds on the principles of entrepreneurship studied in previous courses. It explores the ways to couple business acumen with vision and creativity to solve problems through the development of mission-based enterprises. Field work with a community agency and development of a Concept Proposal for a social enterprise are significant components of the course. Prerequisites: ENTR 3000

FINANCE (FNCE)

FFNCE 3353 Corporate Finance
(3) Spring 
Part I of this course looks at the management of existing resources, including the use of financial statements and ratio analysis in assessing the firm’s financial health, its strengths and weaknesses, recent performance and future prospects. Emphasis is placed on the ties between a company’s operating activities and its financial performance. Part II examines financial forecasting with emphasis on managing growth. Part III considers the financing of the firm’s operations with a close look at financial leverage. And Part IV addresses the use of discounted cash flow techniques to evaluate investing opportunities. Prerequisite: ACCT 2211

FNCE 4000 Entrepreneurial Finance
(3) Fall
The course explores the financing of startups and small businesses from the perspective of both the entrepreneur and investors. Students will learn about valuation and terms of financing as well as different funding options for new firms, such as micro-finance, crowd-funding, angel investing, and venture capital. Prerequisite: ACCT 2211 and ENTR 3000

FNCE 4100 Sports Sales and Fundraising
(3) Fall
This course is designed to provide a comprehensive overview for the fundraising, donor relations, non-profit, premium seating, and ticket sales profession. Students are provided with an ethical foundation and are introduced to basic terminology and concepts in the field. While students develop an understanding of the essentials of fundraising operations, they will also examine larger issues confronting today's fundraising managers. Topics will include major gift fundraising, annual funds, booster club organizations, priority seating programs, and benefits, the importance of donor research in the fund raising process, and the process from development to the transaction. Students will gain real experience in developing new skills for the job market. Prerequisite: ACCT 2211 and SPMG 3000

MANAGEMENT (MGMT)

MGMT 1101 Contemporary Business Issues
(3) On Demand 
Students will experience an introduction to current business topics using active learning and ethical reasoning skills. Students will be exposed to a variety of situations and cases that will encourage thinking like a business person.

MGMT 2200 Foundations in Business
(3) Fall and Spring 
The course provides an introduction to the functional areas of business as students work through a series of situations in a computer simulation. Working in teams, students problem-solve and make decisions in management, accounting, operations, and marketing that affect the viability of a simulated business, thereby gaining insights into the opportunities and challenges that confront business owners.

MGMT 3312 Business Communication
(3) Fall and Spring 
This course provides an opportunity for students to practice all forms of business communication, including written documents and reports, oral presentations, phone, e-mail, and meetings. Particular consideration will be given to audience analysis, appropriate medium, cultural and gender issues, feedback, and biases affecting communication. Prerequisites: MGMT 2200

MGMT 3370 Management and Organizational Behavior
(3) Fall and Spring 
The course explores the art and science of management and examines behaviors at the individual, group, and enterprise levels that advance or hinder work in organizations. The focus will be on understanding how to effectively manage performance and change in today’s complex business environment. Prerequisites: MGMT 2200, ECON 2200, ACCT 2211

MGMT 3372 Operations Management
(3) On Demand 
A study of the application of the science of management in the operations management environment. Primary emphasis placed on the theories, principles, and tools that improve the efficiency and effectiveness of the operations manager. Prerequisites: MGMT 2200, ECON 2200, ACCT 2211

MGMT 3385 Management Information Systems
(3) Fall and Spring 
This course is designed for future managers who need to understand and critically evaluate the role and potential contribution of information technology for their organizations, and understand and effectively apply various computerized support systems to make better decisions. Prerequisites: MGMT 2200, ECON 2200, ACCT 2211

MGMT 3392 International Business
(3) On demand
This course is a comprehensive study of the economic forces affecting global commerce and the socioeconomic complexity in which the international manager live and work. The course is designed to provide the student with an understanding of both the global macro-economic environment as well as grasp some of the essentials of managing the micro-economic variables in a global context. Prerequisites: MGMT 2200, ECON 2200, ACCT 2211

MGMT 3393 Cultural Aspects of International Business
(3) Fall 
Operating in today’s global environment, effective business professionals must learn how to work comfortably with people whose communication practices and behaviors are informed by cultural traditions that may differ from those of the Western world. This course is designed as an introduction to those cultural and communicative differences. Students will consider strategies that promote effective management in the cross-cultural arena. Prerequisites: MGMT 3370

MGMT 4451 Legal and Ethical Environment of Business 
(3) Fall 
This course addresses the legal and ethical implications of business decisions. Topics may include business formation, employment discrimination, contracts, workplace safety, business torts, and antitrust issues. Cost-benefit analysis will be used as a tool to evaluate business decisions in light of existing legal rules and social responsibility. Ethical decision-making will be stressed in every part of the course. Students will further develop the mindset necessary to make decisions in an ethical manner. Prerequisites: MGMT 2200, ECON 2200, ACCT 2211

MGMT 4460 Internship in Business
(3) Fall and Spring 
This course represents a unique opportunity for a qualified student to expand his or her understanding of the practical applications of enterprise operations by entering into a specific “help-rendered learning accomplishment” contract with a cooperating area enterprise. The contract will specifically identify the student’s obligations and duties, the nature and extent of the host enterprise’s commitment to assist the student in further extending his or her knowledge of enterprise operations, and the basis on which the student’s learning accomplishments will be measured. No more than 6 credit hours may be applied toward the student’s graduation requirements. Prerequisites: Business major with demonstrated superior capabilities and prior approval of the internship contract by department faculty.

MGMT 4483 Special Topics in Management 
(3) On Demand
A series of “special topic” courses providing students with exposure to issues and concepts not covered in their regular coursework. Prerequisites: senior standing and consent of instructor

MGMT 4492 Seminar in Global Business 
(3) On Demand 
The seminar is designed to allow a student to explore current business issues in a global context. Guided by the faculty sponsors, the students may choose topics, perform research, and present their final work to a faculty panel. The course will seek to help students grasp some of the essentials of doing business in a global economy – the opportunities and threats inherent in a fast-paced, cross-cultural environment and their impact on the individual manager, the transaction, and the business organization. Prerequisites: MGMT 3392 and MGMT 3393

MARKETING (MRKT)

MRKT 3380 Principles of Marketing
(3) Fall and Spring 
This course is an introduction to the principles of marketing management and the role of marketing in a contemporary society, in business enterprises, and in a non-profit organization. Considers the planning, operation, and evaluation of marketing and promotional efforts necessary to the effective marketing of consumer and industrial offerings. During the course, the students will be tasked with the assignment of developing and presenting a marketing plan for a local business. Prerequisites: MGMT 2200, ECON 2200, ACCT 2211

MRKT 4435 Social Media and Branding
(3) Spring  
Companies must develop effective branding strategies for their products and services. This course focuses on the strategic essentials of creating strong brands, brand management strategy, and strategies for using social media to build brands. The topics covered include: what constitutes a strong “brand” (from both marketing and legal perspectives); using brand personalities and cultures to create customer value and loyalty; strategies for building brand equity through positioning and social media; brand leveraging strategies (e.g. brand extensions) and brand alliances (e.g. co-branding). Prerequisite: MRKT 3380

MRKT 4480 Advanced Marketing
(3) Fall  
This course provides training in marketing decision making. It uses case studies simulating actual business settings to help students develop analytical abilities and sharpen their communication skills. It covers topics that range from techniques used to analyze a market to the development of a total market strategy. Prerequisites: MRKT 3380

MRKT 4484 Special Topics in Marketing
(3) On Demand  
A series of “special topic” courses providing students with exposure to issues and concepts not covered in their regular coursework. Prerequisites: senior standing, MRKT 3380, and consent of instructor