Business Management 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.
Prerequisites: ENGL 1101, MATH 1101

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 3311 Principles of Managerial Accounting.
(3) Fall
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 4401 Auditing and Accounting Ethics and Liability.
(3) Spring
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) Spring
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 psychology 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 3311

ACCT 4420 Advanced Federal Income Taxation.
(3) Fall
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 integrated throughout the course.
Prerequisite: ACCT 4410

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) on demand
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

ACCT 4488 Research and Current Topics in Accounting.
(3) on demand
This course provides a conceptual understanding of the accounting process and the background skills to do research in the authoritative accounting literature. Students will gain proficiency using FARS. Current topics in accounting will be researched and discussed. Technical writing abilities will be stressed. Prerequisite: ACCT 3301

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.
Prerequisites: ENGL 1101, MATH 1101

FINANCE (FNCE)

FNCE 3353 Corporate Finance.
(3) Spring
This course focuses on various methods used by corporate managers to evaluate alternative investment opportunities, including discounted payback, internal rate of return, discounted cash flow, and economic value-added analysis. Additionally, the course focuses on the methods used to finance corporate investments in assets, including capital structure, cost of capital, and the impact of leverage.
Prerequisite: ACCT 2211

FNCE 3354 Business Performance Analysis.
(3) on demand
A comprehensive survey of the basic tools and models used in contemporary financial statement analysis.
Prerequisite: ACCT 2211

MANAGEMENT (MGMT)

MGMT 1101 Contemporary Business Issues.
(3) Spring
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
This course will serve as an integrative introduction to the functional areas of business. Projects based on current business dilemmas will emphasize the need for constant research and innovation required to address problems that students will encounter in the business world. Potential decisions will be evaluated in the context of reducing risk and maximizing returns to a variety of stakeholders. Creative and critical thinking, problem solving, and ethical decision-making will be stressed. Suggested Prerequisites: ENGL 1101, MATH 1101

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, ECON 2200, ACCT 2211

MGMT 3351 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 3370 Management and Organizational Behavior.
(3) Fall and Spring
A study of the science and art of management, with special emphasis on motivating and leading individuals in an organization.
Prerequisites: MGMT 2200, ECON 2200, ACCT 2211

MGMT 3372 Operations Management.
(3) Fall
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 4401 Entrepreneurship.
(3) on demand
A study of the application of the science of management to the development and management of the small business enterprise. Opportunities, characteristics, and problems with the small business will be evaluated. Students will be required to develop a business plan for a small business, and when possible, students will be given an opportunity to work on special projects with small businesses in the community. The class requires active participation by students in and out of the classroom.
Prerequisites: ACCT or FNCE 3354, MGMT 3370, MRKT 3380

MGMT 4440 Management Simulation.
(3) on demand
This is the capstone course for majors in business. It incorporates the use of a computer-based simulation in an effort to integrate all of the functional areas of business into one comprehensive course. Students are required to work in groups as managers of a simulated company and make the necessary marketing, finance, economic, accounting, and management decisions to run their company effectively. The student's grades are a function of individual and group performance.
Prerequisites: Senior standing, completion of all course requirements in major, or consent of instructor.

MGMT 4460 Internship in Business.
(1-3) on demand
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

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 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