Business & Management Course Descriptions
Accounting courses
Business courses
Economics courses
Finance courses
Management courses
Accounting
ACCT 2010 Financial Accounting
Introduces accounting, with emphasis on the accounting cycle, accounting terminology, collection of accounting data, data entry into the accounting system, and the basic financial accounting statements. Topics include journals, worksheets, payroll, bank reconciliations, and the complete accounting cycle.
ACCT 2025 Managerial Accounting
Continues Financial Accounting I; introduces accounting standards; accounting for different forms of organizations, bonds, and investments; financial statement analysis; statement of cash flows; and accounting for manufacturing firms. Prerequisite: ACCT 1010.
ACCT 3025 Advanced Cost and Management Accounting
Continues Managerial Accounting, and the topics include cost management as this relates to strategic business planning; joint product and by-product costing, variance analysis, and cost allocations. Prerequisite: ACCT 2025.
ACCT 3030 Intermediate Accounting I
Covers theoretical foundations of accounting with concentration on the accounting model, which includes the balance sheet, statement of cash flows, income statement, present and future values theory, accounting for cash and investments, inventory and inventory problems. Prerequisite: ACCT 2010 and ACCT 2025.
ACCT 3040 Intermediate Accounting II
Continues study of theoretical foundations of accounting, including capital stock, retained earnings, and debt financing through bonds and other securities. Prerequisite: ACCT 3030.
ACCT 3045 Intermediate Accounting III
Continues study of theoretical foundations of accounting, including investments, revenue recognition, income taxes, pensions, leases, cash flows, and full disclosure in financial reporting. Prerequisite: ACCT 3040.
ACCT 3050 International Tax Accounting
Studies the systems, concepts, and methods utilized in international tax accounting. Prerequisites: ACCT 2010 and ACCT 2025.
ACCT 4100 Advanced Financial Accounting I
Advanced development of applications of financial accounting concepts. The main emphasis is in the accounting entities: consolidations, partnerships, branch and affiliated companies, governmental units, nonprofit organizations, estates, and trusts. Emphasizes accounting principles in relationship to installment sales, consignments, segments of business enterprises, interim reporting, S.E.C. reporting, and multinational companies. Prerequisite: ACCT 3045.
ACCT 4110 Advanced Financial Accounting II
Focuses on the specific theories and problems related to consolidation of accounting entities. Prerequisite: ACCT 4100.
ACCT 4220 Financial Statement Analysis
Financial report analysis, interpretation, and evaluation from the viewpoints of creditors, owners, and others concerned with business strengths and weaknesses and future outlooks of business organizations. Prerequisites: ACCT 2025 and FINC 3210.
ACCT 4900 Auditing
Presents concepts, standards, and procedures used by independent auditors in verifying business data in order to render an opinion and report on the financial statements of the entity being examined. Includes professional and ethical relationships, study and evaluation of internal controls, audit program applications, statistical sampling concepts, and applications. Prerequisite: ACCT 3045
ACCT 4910 Auditing and Professional Responsibilities
Continues to introduce the present concepts, standards, and procedures used by independent auditors in verifying business data in order to render an opinion and report on the financial statements of the entity being examined. Includes professional and ethical relationships, study and evaluation of internal controls, audit program applications, statistical sampling concepts, and applications. Prerequisite: ACCT 4900.
Business
BUSN 1000 Business Spreadsheets (1 credit)
Excel spreadsheets applications used in business plans, analysis of financial statements, and other business applications. May be repeated for credit if content differs.
BUSN 1200 Introduction to Business
Surveys fundamental aspects of American business, including the private enterprise system, forms of business, financing, marketing, personnel, production, quantitative analysis, and government regulations.
BUSN 2100 Business Communications
This course develops the communication abilities in the areas of business formats, presentations, formal presentation of business data, and oral communications related to business applications. Prerequisite: MNGT 2100
BUSN 2750 Introduction to Statistics
Studies the logic of empirical research and statistical tools: Regression and correlation techniques, chi square tests, hypothesis testing, and analysis of variance. Prerequisite: MATH 1430 or equivalent.
BUSN 3700 Small Business Management and Entrepreneurship
Focuses on activities involved in planning, organizing, establishing, and controlling a small business. Includes procedures and problems in starting a business, managerial functions, marketing, and financing a new enterprise, as well as governmental regulations. Prerequisite: MNGT 3500.
BUSN 4300 Business Ethics
Presents theories of the role of the firm and socioeconomic responsibilities to the stockholders, employees, customer, suppliers, the community, the nation, and the world. Prerequisite: Senior student status.
BUSN 4650 International Business
A survey of international business operations, including organization structure, finance, taxation, marketing, cultural differences, global trade, capital markets and economic growth, the impact of regional trading blocs, corporate global competitiveness, and global strategies. Prerequisites: MNGT 3500 and FINC 3210.
BUSN 4950 Internship
Prerequisite: Senior student status in the Business Department.
Economics
ECON 2010 Principles of Macroeconomics
Covers economic activity and growth, determination of income, employment, output, inflation, aggregate demand and supply, money and banking, monetary and fiscal policies, and international economic issues.
ECON 2020 Principles of Microeconomics
Studies institutions and process of market specialization and exchange, pricing and output, competition and monopoly, government regulation, current economic problems, and international economic developments. Prerequisite: ECON 2010.
ECON 3010 Intermediate Macroeconomics
This course covers advanced theory and applications in macroeconomics. Topics include growth, determination of income, employment and output, aggregate demand and supply, the business cycle, monetary and fiscal policies, and international macroeconomic modeling. Prerequisites: ECON 2010, ECON 2020, MATH 1430 or equivalent.
ECON 3020 Intermediate Microeconomics
This course covers advanced theory and applications in microeconomics. Topics include utility theory, consumer and firm choice, optimization, goods and services markets, resource markets, strategic behavior, and market equilibrium. Prerequisite: ECON 2010, ECON 2020, MATH 1430 or equivalent.
ECON 3200 Money and Banking
Studies the forms and functions of money, the commercial banks, the Federal Reserve System, and monetary theory and policy used as a tool to achieve economic goals. Includes banking, private banking and other financial institutions. Prerequisite: ECON 2010.
ECON 4720 International Trade and Finance
Students examine the theories, policies, and instruments (e.g., tariffs, quotas, V.E.R.s) of international trade and consider trade integration. Course content also focuses on the foreign exchange market and balance of payments in international trade. Macropolicies in open economies, such as flexible exchange rates and the nature of world money, are examined. Theories and policies of foreign direct investment are considered. Prerequisites: ECON 2010 and ECON 2020.
ECON 4900 History of Economic Thought
This course provides the student a context for understanding the modern economic paradigm. This is accomplished by introducing the student to the development of economic thought from its earliest formation through its current manifestation. Care is taken to demonstrate the interdependence of this development of thought and the historical social context. Prerequisites: ECON 2010 and ECON 2020.
ECON 4910 Comparative Economic Problems
Analyzes economic issues confronting the world in achieving economic and social goals, the influence of market and public policies on attainment of goals, distribution of income, business cycle fluctuations, growth, inflation, technological progress, and concentration of economic power. Prerequisite: senior standing. Prerequisites: ECON 2010 and ECON 2020.
ECON 4950 Internship in Economics
Prerequisite: Senior student status in the Business Department.
Finance
FINC 3210 Principles of Finance
Introductory course integrating concepts of corporate finance with investments and the money/capital markets. Topics include the role of money in the economy; the time value of money; financial analysis and planning; security valuation and capital market theory; capital budgeting; short- and long-term financing; and working capital management. Value maximization and risk/return tradeoffs in financial decision-making are employed as integrative concepts throughout the course. Prerequisites: ACCT 2010 and ACCT 2025.
FINC 4210 Investments
Introduces information about investing in securities, commodities, and options; and methods and techniques for analyzing investment opportunities and assessing financial conditions for investment purposes. Prerequisite: FINC 3210.
Management
MNGT 2100 Management Theory and Practices
Presents management theory, classical to modern: the case-study approach to the functions of management, internal and external aspects bearing on managerial activities, and guides to decision making.
MNGT 2900 Human Communications
Deals with a variety of verbal and nonverbal communication techniques. Specific subject matter may vary from semester to semester. Such areas as the following may be covered: interpersonal communication, small group interaction, self-awareness, written and nonverbal communication techniques, and electronic communications. May be repeated for credit if content differs.
MNGT 3310 The Legal Environment of Business
Studies the relationship between business and federal, state, and local governments. Covers regulation of business activity, including antitrust, labor–management, and consumer protection legislation. Prerequisite: MNGT 3290.
MNGT 3320 Business Law: International
Introduces the fundamentals of law and legal relationships related to business in the United States and the Common Market and selected national legal systems. Emphasizes legal problems, laws, and issues in international trade transactions: contracts, agency, distributorship arrangements, sales, negotiable instruments, financing, corporate organization, exports, ventures, and licensing.
MNGT 3400 Human Resource Management
Studies the relationship between management and employees; principles of dealing with the human factor to maximize the individual’s fulfillment and the productive efficiency of the firm through sound procurement, development, and utilization of the firm’s employees; and labor–management relations. Prerequisite: MNGT 2100.
MNGT 3420 Labor–Management Relations
Studies the historical development and legal framework of labor– management relations, labor unions, and collective bargaining. Explores current trends in labor relations. Prerequisite: MNGT 3400.
MNGT 3450 Principles of Organizational Behavior
Presents individual and group processes involved in management– employee relationships; deals with leadership, group dynamics, communications, motivation, morale, power, conflict management, and job design and satisfaction. Includes analysis of modern concepts of participatory management, organizational culture, change, and development. Prerequisite: MNGT 2100.
MNGT 3470 Women in Management
Designed to increase women’s expertise in achieving success in management through a theoretical, issues-oriented analysis of problems facing women in male-oriented organizations. Goes beyond sex-role stereotypes and labels to expand women’s potential for achievement, leadership, and power. Prerequisite: MNGT 2100.
MNGT 3500 Marketing
Studies the marketing process as it relates to management, channels of distribution, trends in selling, consumer behavior, promotion and pricing policies, research, communications, and government regulation.
MNGT 3510 Advertising
Studies advertising in terms of its relation to the economy, marketing management, and behavioral sciences. Includes the use, organization, planning, and preparation of advertising and its economic and social effects. Prerequisite: MNGT 3500.
MNGT 3550 Public Relations
Studies public relations policies and practices as an integral process of information gathering, assembling, evaluating, and reporting. Includes an overview of the role of public relations in developing favorable external public opinion toward an organization, corporation, institution, or individual.
MNGT 4100 International Management
Students examine the environment and operations of international management. Topics include the globalization of business, strategic planning for the multinational, global, and transnational organizations, multinational structure, foreign subsidiary coordination and control, and special issues concerning expatriate employees. Prerequisites: MNGT 2100 and MNGT 3400.
MNGT 4330 International Marketing
The student will be exposed to several aspects of international marketing. These will include the international marketing mix; product, pricing, distribution, and promotion; as well as emerging issues in international trade, such as trading blocs, trade barriers, and standardization/adaptation. Prerequisite: MNGT 3500.
MNGT 4400 Personnel Law
Covers federal legislation affecting personnel management and labor–management relations, including pre-1890 legislation, the Sherman Act, the Clayton Act, the Norris LaGuardia Act, the Wagner Act, the Labor–Management Relations Act of 1947 and 1950 amendments, Occupational Safety and Health Act, Equal Employment Opportunity, and Affirmative Action. Prerequisite: MNGT 3400.
MNGT 4420 Compensation Management
Analyzes the labor market, insights into socioeconomic–political institutions that influence wage and salary administration, methods of building an adequate and equitable compensation package in order to attract and retain competent employees, reward for merit and accomplishments, and providing incentives for development. Prerequisite: MNGT 3400.
MNGT 4450 Organizational Development
Studies the change, innovation, challenge, and development in organizational structure and functions. Explores behavioral aspects of life in the organizational setting. Includes case studies involving changing the way work is done, changing communications and influence patterns, and changing managerial strategy. Prerequisite: MNGT 2100.
MNGT 4510 Advanced Advertising
Concentrates on the relationships that exist between advertising and the mass media, managerial decision making in media planning and buying, and the development of strategy in the use of advertising. Case studies included. Prerequisite: MNGT 3510.
MNGT 4550 Marketing Management
Studies marketing management issues, methodology, and practices. Focus will be on information processing and analysis, defining marketing objectives, market selection, product management, channel management, advertising and promotion, personal selling, pricing, marketing research, and organizing the marketing effort. Cases involving marketing challenges outside of North America will constitute an important emphasis within the course. Emphasis will be on problem-solving approaches through case study work. Prerequisites: ACCT 1010, ACCT 1020, and MNGT 3500.
MNGT 4570 Marketing Research
Studies the nature and scope of research techniques employed in gathering information concerning marketing and advertising practices and procedures. Subjects include sources and collection of data, sampling, interpretation of data, and research in areas of motivation, advertising, and consumer behavior. Prerequisite: MNGT 3500.
MNGT 4600 Contemporary Human Resource Strategies
This overview course for the human resource management emphasis utilizes case studies and readings to survey contemporary human resource management problems, challenges, and opportunities. Discussions of changes in the economic, political, social, and technological environments assess the impact of these changes on the human resource management function from both national and international perspectives. Prerequisite: completion of other courses in the area of emphasis..
MNGT 4900 Managerial Policies and Strategies
Identifies problems and analyzes development and implementation of strategies in finance, purchasing, production, personnel, marketing, advertising, and public relations. Considers variables involved in determining and improving strategic decisions. Prerequisite: completion of other courses in the area of emphasis.
MNGT 4920 Marketing Strategies
Covers a variety of marketing practices, procedures, and problems. Employs a case-study method, with emphasis on use of techniques in product image building and problem solving. Specific, substantive projects are undertaken by the students. Prerequisite: completion of other courses in area of emphasis.
MNGT 4940 Global Competitive Strategies
A capstone course that covers a variety of international business and management practices, procedures, and problems. Employs a case study method with emphasis on problem-solving techniques in a global perspective. Prerequisite: completion of other courses in area of emphasis.
