Business Administration Courses
ACCT 100: Accounting Lab (0 credits)
Practical applications of accounting theory and practice. Corequisite: ACCT 101, ACCT 102
ACCT 101: Principles of Accounting I
The fundamentals of accounting theory and practice; the accounting cycle and periodic reporting; analysis of transactions for receivables, payables, merchandise inventory, plant assets and intangible assets. Corequisite: ACCT 100
ACCT 102: Principles of Accounting II
Partnership and corporation accounting; introduction to cost accounting and procedures for manufacturing firms; budgetary control; cost and revenue relationships for management; management reports and special analysis. Prerequisite: ACCT 101. Corequisite ACCT 100
ACCT 203: Intermediate Accounting I
Generally accepted accounting principles as applied to the accepted general purpose financial statements. pronouncements by accounting authorities and analytical application of accounting theory. Prerequisite: ACCT 102.
ACCT 204: Intermediate Accounting II
Continuation of ACCT 203. Prerequisite: A grade of ”C” or better in ACCT 203.
ACCT 205: Cost and Budget Control
The fundamentals of the cost accounting information system, classification of costs, and basic cost reports. Responsibility accounting in the analysis of material, labor and overhead charges. Job orders and process cost systems, standard cost system with variance analysis. Prerequisite: ACCT 102.
ACCT 303: Advanced Accounting I
An advanced study of specialized topics including: the partnership, business installments, combination and consolidated statements, installments, consignments, branch operations. Prerequisite: A grade of ”C” or better in ACCT 204.
ACCT 304: Advanced Accounting II
Continued study of specialized topics including: bankruptcies, multinational companies, fiduciary accounting, leases, and pension plans, intangible assets, replacement cost and fair value accounting. Emphasis on current accounting pronouncements. Prerequisite: ACCT 303 or permission of the instructor.
ACCT 401: Federal Income Taxation
The theory and application of the Internal Revenue Code and Regulations with emphasis on individual taxation. Returns, rates, gross income exclusions and inclusions, basis for gains and losses, allowable deductions, and principles of tax accounting. Prerequisite: ACCT 101, 102.
ACCT 403: Auditing I
The selection, scope and application of auditing standards and procedures in examination of business accounts. The role of management, the independent public accountant, and the internal auditor in the examination of evidential matter and the internal control system. The ethics and legal responsibilities of the accounting profession. Prerequisite: A grade of ”C” or better in ACCT 204.
The following are not scheduled during the catalog period but may be offered if student demand is sufficient.
The following are not scheduled during the catalog period but may be offered if student demand is sufficient.
ACCT 310 Accounting for Not-for-Profit Organizations; ACCT 402 Advanced Federal and State Taxation, ACCT 404 Auditing Practice, ACCT 406 Advanced Accounting Theory.
BUSA 101: Intro to Business Administration
Business functions, the aspects of management, organization, production, labor, accounting, data processing, marketing, finance and ethics. Recommended as an elective for non-business majors.
BUSA 121: Management Process
Theories and policies of organizational management. Planning, organizing, directing, coordinating and control. Motivation, group dynamics, leadership, communications.
BUSA 202: Fundamentals of International Business
The unique problems, characteristics, and demands facing firms engaged in international business. Description and analysis of the mechanics of doing business abroad, the importance of cultural, economic, environmental, legal, political and sociological differences between countries. Various functional areas in international business-management, marketing, accounting, finance & law.
BUSA 205: Business Law I
An introduction to the American legal system, with emphasis on the law of contracts, agency and real property. The Uniform Commercial Code. Recommended as an elective for non-business majors.
BUSA 206: Business Law II
Corporations, partnerships, personal property, bailments, sales, commercial paper, and bankruptcy. Prerequisite: BUSA 205.
BUSA 208: Data Analysis and Presentation
Common techniques used to describe, analyze, summarize, report, and graphically display data. An introduction to time-series forecasting. The use of electronic spreadsheets.
BUSA 207: Personal Financial Management
(Also offered as FIN 207). The consumer and his/her need for informed personal financial decisions and judgements. Topics include: money management and budgerting, credit and borrowing, family transportation, insurance health care, saving and investment, housing, taxes, and government services, social security. Recommended for non-business majors.
BUSA 210: Entrepreneurship: Managing the Small Business
The fundamental approaches and techniques necessary to successful small business ownership. Sound principles of planning, structuring, financing, and promoting the small firm. Management controls and sound management practices.
BUSA 215: Industrial and Organizational Psychology
(Also offered as PSYC 215. See PSYC 215 for course description.)
BUSA 300: Special Topics
Offered occasionally. Topics vary with each offering.
BUSA 302: Business Statistics
Statistical analysis in various business situations. Topics include: descriptive statistics, use of the normal curve, statistical inference, correlations and regression analysis, nonparametric methods and use and interpretation of computer statistical packages. Prerequisites: MATH 108 or higher and CIS 101 or higher, or permission of instructor.
BUSA 310: Principles of Real Estate I
Principles of real estate practice, leasing, property management, valuation, appraisal, financing and taxation.
BUSA 313: Money and Banking
(Also offered as ECON 313). Money and monetary standards; commercial banking and the development of specialized banking institutions; evolution and functions of the Federal Reserve system and the operation of credit and monetary contracts; foreign exchange practices and contemporary issues. Prerequisite: ECON 101.
BUSA 315: Labor Relations
Group relations in business. The labor market, wage structures, collective bargaining, labor legislation, and the government’s role in labor-management relations. Prerequisite: BUSA 121 or permission of instructor.
BUSA 317: Business Ethics
The development and concern for ethical standards in modern corporations. The history and development of modern business ethics, ethical situations in a post-industrial society; cases of advertising and large profits; the responsibility of business with regard to discrimination, ecology and consumerism.
BUSA 327: International Management
The cultural, political, environmental, financial, and labor problems faced by the multinational manager. New problems that managers encounter when they cross international boundaries. Prerequisite: BUSA 202.
BUSA 330: Organizational Leadership
Theory and research on leadership in formal organizations; practical issues of on-the-job leadership experiences. Qualities of effective leaders. The complexity of the leadership process from the perspective of: individual leaders, peers, and followers; the social and work groups to which organizational members belong; the organization and its internal and external environments.
BUSA 331: International Law
The origin and scope of international law and its effect on the business community. The analysis of statutes and cases dealing with international business entities, licensing agreements, treaties, international trade organizations, and foreign corrupt practices. Prerequisite: BUSA 202.
BUSA 332: Environment & Law I
Introduction to environmental laws and regulations, their applicability and enforcement, with the objective of increasing awareness of environmental problems and their application in decision making, utilizing ethical, legal and business factors.
BUSA 340: Managing Workforce Diversity
Study of the demographic changes in the U.S. workforce, including attitudes, values and behavioral changes that impact managers and organizations, including gender, race and ethnicity. Focus on developing knowledge, sensitivity and skills in managing a diverse workforce, team development, effectiveness and organizational change. Prerequisite: BUSA 101 or BUSA 121.
BUSA 345: Organizational Behavior
The impact of individual, interpersonal, and group behavior on organizational effectiveness. The origin and history of organizational behavior; motivation, attitudes, and perceptions; stress and the work situation; power, leadership, and conflict and their effects on the organization; group dynamics, group development, and intergroup behavior; and the effect change has on behavior in organizations. Prerequisite: BUSA 121 or permission of instructor.
BUSA 347: The Global Economy –Current Issues
(Also offered as ECON 347). Examination of current global economic issues and institutions. Potential topics: the bases for, impediments to, and effects of international trade; balance of payments and capital flows the impacts of regional economic integration; & operations of the IMF, World Bank & WTO.
BUSA 376H: Ethical Issues in the World Economy
(Also offered as ECON 376 and PHIL 376) Ethical implications of the global economy. The philosophical basis for contemporary ethical theories and the application of ethical theories to moral decisions made in world economics. Ethical analysis of specific practices and cases in international business and industry and related governmental policies. (Honors Program students only.)
BUSA 381: Operations Research
(Also offered as MATH 381). An introduction to operations research techniques: topics in integer, nonlinear and dynamic programming; queuing theory; monte carlo techniques and applications of the game theory. Prerequisite: MATH 108 and CIS 101 or permission of instructor.
BUSA 400: Internship
An opportunity to gain first hand experience in a business environment under the guidance and supervision of an appropriate faculty member. Requires approval of division chairperson.
BUSA 401: Human Resource Management
(Also offered as Psyc 401) The roles of managers and administrators in dealing with personnel. Job analysis and evaluation, recruitment and training, discipline and grievance procedures, incentive, and wage administration. Prerequisite: BUSA 121.
BUSA 490: Business Strategies
Cases from industry are employed in order to develop skill in The formation of action programs, through a case-study approach, to solve problems which involve all of the major functional areas of business. The problems and role of top management in an organization. The course is the capstone to a specialized study in business administration, finance or marketing. Prerequisite: ACCT 102 and 9 credits in specialization area.
ECON 101: Principles of Macroeconomics
Aggregate economic theory including an analysis of the determinants of national income, employment, price levels, and economic growth.
ECON 102: Principles of Microeconomics
Price and distribution theories. Analysis of pricing and production by firms and industries and the distribution of their incomes to the factors of production.
ECON 303: Comparative Economic Systems
ECON 304: Managerial Economics
Application of microeconomic theory in solving business problems. The analysis of internal operations and optional decision making, especially in areas of resource allocation and price formulation. Prerequisite: ECON 102.
ECON 313: Money and Banking
(Also offered as BUSA 313. See BUSA 313 for course description). Prerequisite: ECON 101.
ECON 320: Monsoon Asia
(also offered as GEOG 320) A study of South, East, and Southeast Asia concentrating on the demographic, social, political, environmental and economic challenges faced by Asian nations. Of particular interest is the rapid evolution of this dynamic region and its prospects at the turn of the millennium.
ECON 347: The Global Economy
(Also offered as BUSA 347. See BUSA 347 for course description.)
ECON 376H: Ethical Issues in the World Economy
(Also offered as BUSA 376 and PHIL 376.) Ethical implications of the global economy. The philosophical basis for contemporary ethical theories and the application of ethical theories to moral decisions made in world economics. Ethical analysis of specific practices and cases in international business and industry and related governmental policies. (Honors Program students only.)
FIN 201: Principles of Managerial Finance
The principles and techniques of financial analysis for the non-financially oriented student; working capital management; fixed asset management and capital budgeting, breakeven analysis, ratio analysis, financial leverage, leasing and cost of capital. Prerequisite: ACCT 102.
FIN 202: Investment Analysis I
Recognition and analysis of the different types of securities and markets. Basic risk analysis and valuation are studied. Among the other topics studied are market indexes and returns, risk and diversification, stock and bond trading, derivative securities, portfolio management, and mutual funds. Prerequisite: ACCT 102.
FIN 207: Personal Financial Management
(Also offered as BUSA 207) See course description listed under BUSA 207.
FIN 303: Principles of Corporate Finance
The methods used to attain corporate objectives through capital financing. The underlying principles and techniques of equity financing, bond floatation, return on investments, cost of capital dividend policy, security underwriting, warrants and options; mergers and acquisitions; corporate reorganization and liquidation. Prerequisite: FIN 201.
FIN 305: Current Issues in Finance
The course deals with special topics in finance such as wealth accumulation and concentration, capital flows and capital mobility, risk management, arbitrage, mergers and acquisitions, Hedging etc. The emphasis in these topics - to a significant degree- will be dictated by the most important events and developments, as they occur, in the international financial markets and economies. Prerequisites: Math 101 or higher.
FIN 329: International Finance
Theories of international trade and international monetary systems. The effects of various factors on international finance, including foreign exchange markets, capital markets, international financial institutions, investment criteria and international liquidity. Prerequisite: BUSA 202.
FIN 411: Financial Institutions and Markets
Factors related to the administration and management of assets and liabilities of financial intermediaries; commercial banks and other savings institutions and their role as suppliers of short and long-term funds and their impact upon the economy in general. Prerequisites: FIN 201 and ECON 101.
FIN 412: Investment Analysis & Portfolio Management II
Theory and techniques basic to control investment risks and to optimize investment returns. Security analysis, distribution of securities, regulation, and functional operation of the securities markets. Prerequisites: FIN 202.
FIN 421: Financial Statement Analysis
The techniques used in the interpretation of financial and operating statements. Analysis of the profit and loss statement, balance sheet, source and use of funds, profit plans and return on investment. Financial concepts such as solvency, quality of earnings, portfolio and leverage theory and analysis of financial analysis for use in management decision making. Prerequisite: ACCT 102.
FIN 422: Mergers and Acquisitions
Integrated concepts, theories and functions involved in corporate mergers and acquisitions. Corporate multi-dimensional combination viewpoints found in strategic planning. Pre-merger planning, organizational change, tax considerations, antitrust problems, legal aspects, accounting procedures and post merger integration. Prerequisites: FIN 303.
FIN 414 Public Finance is a three credit course not scheduled during this catalog period but may be offered if student demand is sufficient.
MANAGEMENT INFORMATION SYSTEMS
See course descriptions listed under the same course number in the Computer Information Science section (CIS).
MIS 101: Introduction to Data Processing
(Also offered as CIS 101)
MIS 111: BASIC Computer Programming
(Also offered as CIS 111)
MIS 207: Data Structures
(Also offered as CIS 207)
MIS 211: Software Topics
(Also offered as CIS 211)
MIS 300: Special Topics
Offered occasionally. Topics vary with each offering.
MIS 320: Programming with Assembler
(Also offered as CIS 320)
MIS 325: Business Data Communication and Networks
(Also offered as CIS 325). This course provideds an introduction to the applications and infrastructure in networked computing, providing information in the general application categories, hardware and software. This information is directed toward making the right technological and organizational decisions in working with developers to design or acquire effective computer telecommunication solutions. Prerequisite: CIS 101 or equivalent.
MIS 330 : Information Systems Theory and Practice
(Also offerd as CIS 330). Computer-based information systems to support organizational processes, the staffs, tools, and methodologies involved in their development and implementation, and the goals of the systems’ stakeholders. Prerequisite: one semester of a computer language.
MIS 420: Database Analysis Design and Implementation
(Also offered as CIS 420). An introduction to theories and applications of database management. Topics include: physical storage, conceptual and external views, and implementation issues regarding traditional file manipulation as well as database. Comparison of network, hierarchical and Relation databases with particular emphasis on the Entity-Relationship model and SGL query language. Prerequisites: one semester of a computer language and either CIS 320 or MIS 330 or permission of instructor.
MIS 430: Structured System Analysis and Design
(Also offered as CIS 430)
MIS 435: Theory of Operating Systems
(Also offered as CIS 435)
MIS 440: Applied Software Development
(Also offered as CIS 440)
The following three credit courses are not scheduled during this catalog period, but may be offered if student demand is sufficient: MIS/CIS 202 COBOL Computer Programming and MIS/CIS 302 Advanced COBOL.
MKT 102: Principles of Marketing
The process of creating and distributing goods and services in response to consumer wants and needs. Forecasting, target markets, consumer behavior, product mix, pricing, channels of distribution, selling, and market control.
MKT 203: Fundamentals of Selling
Techniques of personal selling as a major function within the marketing and promotional mix of a firm. Principles of professional selling, communication and persuasion, planning, closing and presentation methods. Social, ethical and legal sales issues reviewed. Prerequisite: MKT102.
MKT 211: Consumer Behavior
Consumer motivation, buying behavior, market adjustment and product innovation. Theories of consumer market behavior and producer’s reactions. Prerequisite: MKT 102 or permission of instructor.
MKT 307: Sales Management
Functions of executives in charge of sales management activities and the motivation of sales force personnel toward achievement of objectives. The selection, supervision and training of sales force personnel; the methods used by companies to gain their share of the market and the interaction of the sales department with other departments within the enterprise. Prerequisite: MKT 102.
MKT 317: Retail Management
Role of the retailer. Types of retail establishments. Merchandising and store operation. Retail management techniques essential to planning, organization, effective control and profitable operation. Prerequisites: BUSA 121 and MKT 102.
MKT 325: International Marketing
Product policies, distribution, promotion, and pricing issues specific to global organizations. Planning, organization and control of the international marketing function. Prerequisite: BUSA 202.
MKT 330: Marketing on the Internet
A three credit marketing elective which introduces students to using the internet as a marketing communications medium. The course will focus on understanding and using this medium for marketing communciations functions, and will include evaluating current sites, developing skills for writing web pages, and working to develop a business internet marketing strategy and site. Prerequisite: MKT 102
MKT 401: Marketing Management
Managerial and operational problems involved in planning, organizing, coordinating, and controlling a total market program. Product development and distribution, promotional and pricing strategy. Prerequisites: BUSA 121 and MKT 102.
MKT 406: Marketing Research
Marketing research as a tool of management. The data collection techniques of sampling, interviewing, field methods, questionnaire construction, and computerized data analysis. Application of these techniques to a variety of marketing problems and discussion of alternate solutions. Prerequisites: BUSA 302, MKT 102, 211 and CIS 101.
MKT 407: Services Marketing
The growth of services in the U.S. economy. Social, cultural, and ec onomic forces that have turned the market place from product-dominated to service- dominated. Techniques, concepts, and methodologies that need to be addressed and adjusted to best serve the interests of service markets. Prerequisite: MKT 102.
MKT 423: Advertising and Promotion
Promotion and its history; its impact on society and the economy. Consumer and product research. Consumer response and advertising appeals. The comparative effectiveness of the various media, agency management and operation. Prerequisite: MKT 102.
SPM 101: Foundations of Recreation and Leisure
Social, psychological, historical and economic influence on the role of therapeutic recreation, recreation, play, and leisure in contemporary American society. Trends and scope of the American recreation movement. The forces and factors affecting therapeutic recreation, play preferences, practices, and behavior. An introduction to the field of therapeutic recreation and leisure studies and a general leisure education course for non-majors.
SPM 103: Health and Physical Fitness
The importance of maintaining one’s physical well-being. Strategies for teaching behavioral interventions, methods of calculation of caloric intake and the relationship of exercise to health and physical fitness.
SPM 120: Sports in America
The social context of sports. The impact of sports on players, coaches, parents of athletes, owners and managers of teams, officials, writers, spectators, etc.
SPM 202: Coaching: Principles and Procedures
Principles of coaching assimilated from sports psychology, sports pedagogy, and sports physiology. The history of coaching, comparing and contrasting a variety of techniques, theories, and philosophies.
SPM 214: Sports Psychology
(Also offered as PSYC 214) An introduction into the study of sport and sport related behavior from the psychological perspective. The history of sports psychology; the methods of inquiry used in the study of sports and sport related behavior; the behavior, motivation, personality and performance of the individual within the context of sport participation. Prerequisite: PSYC 103.
SPM 301*: Leadership and Supervision of Recreation
Group processes, leadership & supervision in recreation. Analysis of leadership techniques, methods and styles. Fundamental supervisory and personnel management functions. Prerequisite TR or SPM 101 or permission of instructor.
SPM 305: Sports Management
The essential elements of administration and management of physical education and athletic programs. Organizing and structuring a school or other organization to achieve the objectives of physical education and athletics. Management functions such as personnel management and supervision, program development, facility management, fiscal and budget management, the purchase of supplies and equipment, legal liability, public relations and office management. Prerequisite: SPM 101.
SPM 306: Leisure Education
Leisure education philosophies, concepts and models, and strategies. Counseling and helping techniques, service system development, research and trends as they pertain to overall leisure life-style enhancement. Prerequisite: SPM 101 or permission of instructor.
SPM 412: Sports Management Internship (6 credits)
The practicum is designed to offer a variety of opportunities in which to apply recreation techniques, sports management techniques and administrative skills in a school and after school setting. This field placement experience builds upon each individual’s knowledge and skills as it integrates competencies of the program with both individual and professional needs. Participants are required to complete 240 hours of fieldwork in an approved setting.
*These courses often require practical fieldwork outside of the classroom.