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Department of Business
COURSES
AC101 Introduction to Accounting
4 credits. An introduction to the basic accounting methods and principles
used in preparing financial statements for external reporting, accompanied
by an application project that will incorporate interpretive and analytical
techniques.
AC205 Intermediate Accounting I
4 credits. The course begins with a brief review of the introductory financial
accounting topics including the accounting cycle and the financial statements
It quickly moves in to more challenging and complex topics. The emphasis
in this course is on the study of generally accepted accounting principles
and their application to asset accounting in the corporate financial reporting
environment. We will cover standards and alternative procedures to account
for current assets, plant and equipment, intangibles and investments.
As part of this in depth analysis, we will also review the accounting
treatment of related income statement transactions. Emphasis on valuation,
classification, disclosure and cutoff. Prerequisites: AC 101.
AC206 Intermediate Accounting II
4 credits. This course is a continuation of AC205. As in Intermediate
Accounting I, this course is intended to expand your understanding of
many concepts covered in the introductory Financial Accounting course
as well as provide a more in depth examination of related concepts. Intermediate
Accounting II examines the liabilities and stockholder’s equity
sections of the balance sheet including detailed discussion of how to
account for bonds payable, long-term notes, employee pensions and benefits
and the issuance of stock. It also includes discussion of the calculation
of earnings per share, how to correct errors in the financial statements,
preparation of the statement of cash flows and deferred income taxes.
Prerequisites: AC205.
AC270 Cost Management Accounting
4 credits. This course is designed to provide an understanding of how
costs behave – cost-volume and profit analysis; are collected –
job costing and process costing; assigned – activity-based costing;
managed – strategic-based responsibility accounting; measured –
budgets and variance analysis; and used in decision making – pricing
and alternative use of capital. Multinational considerations are also
included. Prerequisites: AC 101 and Junior Status
AC301 Introduction to Taxation
4 credits.This course follows the American Institute of CPA”S (AICPA)
recommended Model Tax Curriculum as revised in 1999. It introduces students
to a broad range of tax topics and principles of federal income taxation
of individuals, corporations and partnerships. Emphasis will be placed
on understanding the various types of taxes in the US system and the basis
for the Federal income tax system. Students will not only learn the tax
concepts that relate to individual taxpayers, but also identify the similarities
and differences of individual taxation items to the taxation of business
entities. Special emphasis will be placed on the role of taxation in the
business decision-making process, tax law and research, and the application
of concepts. Prerequisites: AC 101 or permission of the instructor.
AC302 Advanced Studies in Taxation
4 credits. This course follows the American Institute of CPA”S (AICPA)
recommended Model Tax Curriculum as revised in 1999. Students will develop
advanced technical and technological skills in entity taxation, the tax
effects of multijurisdictional commerce and advanced issues facing individual
taxpayers, including retirement, estate /gift issues and financial planning.
Advanced skills with tax research materials are developed, as is an appreciation
for the work ethic and professional responsibilities. Emphasis will be
placed on learning to employ tax law in various financial and tax planning
techniques. Prerequisites: AC 301.
AC307 International Accounting
4 credits. The course provides a broad overview of the accounting issues
unique to global enterprises. The course addresses variations in financial
reporting requirements among countries and efforts to harmonize those
differences, financial analysis of multinational enterprises, managerial
accounting and control, transfer pricing, taxation, performance evaluation,
and techniques for reporting and managing the risk of transacting business
in multiple currencies. Prerequisites: AC206 or permission of instructor.
AC308 Accounting for Non-Profit Organizations
4 credits. The applicable principles and uses of fund accounting to include
budgeting, preparation and reporting of general and special financial
statements and their use in decision making, controlling and identifying
general operating funds and those restricted and non-restricted special
funds. An experiential project will be assigned involving a real life
case study, which will include evaluating performance measurement standards.
Prerequisites: AC101 and Junior Status.
AC310 Accounting Information Systems
4 credits. This course will introduce students to the components of an
accounting information system and its relationship to the overall management
information system. In today’s fast paced environment, more firms
are converting to fully integrated information systems that in which business
transactions culminate with the creation of accounting information. We
will cover the use of information to support the planning, analysis and
reporting of business activities. The course introduces students to system
design and documentation including flowcharting and control procedures.
We will review all major transaction processing cycles and the effect
on the accuracy of accounting information. Finally, students will be introduced
and required to use more complex microcomputer and database applications.
Prerequisites: AC206.
AC405 Auditing
4 credits. A study of auditing theory and standards, professional ethics
and auditor’s
legal liability. The course presents an in-depth analysis of the audit
process including risk assessment, the theory and auditing of internal
control systems, audit evidence, working papers, quality control, statistical
sampling, implications of computer based systems to the audit process,
and the preparation of audit reports. Prerequisites: AC310.
AC406 Advanced Accounting
4 credits. A study of the accounting theory and practice of business combinations,
consolidated financial reporting according to United States GAAP, foreign
currency transactions and financial statement translation, derivatives,
and special accounting topics including business liquidations and reorganizations,
SPE’s, joint-ventures and partnerships. Prerequisites: AC 206.
AC471 Internship in Accounting
Variable credits. Students gain work experience with either a public accounting
firm , a business organization, or a governmental agency.
Prerequisites: Approval of department or accounting chair.
AC474 VITA (Volunteer Income Tax Assistance) Internship
2 credits. This course provides students with a hands on opportunity to
apply what they have learned in AC301 by preparing income tax returns
under the Volunteer Income Tax Assistance (VITA) Program of the Internal
Revenue Service. Students interact with clients, accumulate their tax
information and prepare their tax returns using tax software. In addition
to preparing the client’s Federal income tax returns, students also
complete their state and local income tax return. This course provides
a truly experiential learning environment. Prerequisites: AC 301 and permission
of the instructor.
BA101 Business & Society
4 credits. Managers function within an environment and their actions influence
a number of stakeholders who in turn influence managerial decision-making.
Environmental awareness is increased by describing and analyzing seven
sub-environments: stakeholder, economic, political, social, ethical, competitive,
and ecological. The course is designed to provide a contact for other
courses in the program and to acquaint students with the dynamics of managing
in the business, public and non-profit sectors of the United States economy.
BA197 International Business Environment
4 credits. An introduction to the international business environment including
the political, social, economic, and cultural dimensions of foreign countries
before students study abroad. Students develop their understanding of
the differences between foreign cultures and their own culture and improve
the interaction skills necessary to function effectively in the global
community. Prerequisite: International Business major or consent of instructor.
BA215 Principles of Marketing
4 credits. This is a primary course in marketing in which the student
will learn (1) the difference between marketing and selling, (2) varying
marketing strategies in varying competitive situations, (3) the principles
of product, price, promotion and place, (4) contemporary examples of marketing
successes and failures, (5) the myriad of terms, phrases and concepts
of marketing, (6) the variability of consumer behavior, and (7) how to
construct and write a marketing plan.
BA248 Quantitative Methods/Operations Management
4 credits. Usage of quantitative methods and operations management concepts
to optimize business decisions is learned. The quantitative methods covered
are forecasting, decision-making, inventory management, linear programming,
and the operations management concepts are project management, statistical
process control, materials requirement planning, enterprise resource planning,
scheduling, reliability, acceptance sampling, and learning curves. Prerequisites:
MA251.
BA 257 Exporting and Importing
2 credits. This course will focus of the management of flow of goods and
services across national borders to enhance the competitiveness of small
and medium size firms. Topics include market research, agent selection,
export financing, government regulation, transportation, insurance and
documentation. Prerequisite: International Business major or the instructor’s
consent.
BA258 Global Business Negotiations
2 credits: This course will help students acquire knowledge about effective negotiation techniques across national borders. The course provides a framework to guide students in understanding the process of developing negotiation skills in business transactions and learning to close deals, create value, resolve disputes and reach lasting agreements with counterparts in other countries. Prerequisites: International Business major or the instructor’s consent.
BA265 Fundamentals of Management and Organizational Behavior
4 credits. This course examines critical management issues in planning,
organizing, leading, and controlling within the framework of understanding
why and how people interact with one another, in groups, and with the
organization itself. It provides opportunities for students to enhance
their communication and interpersonal skills through learning at multiple
levels, including individual reading, study, and analysis; in-class lectures
and exercises, and in small discussion groups where newly acquired knowledge
can be applied to the analysis of real world scenarios.
BA311 Marketing Research
4 credits. An introduction to the theories and techniques behind the development,
execution, and dissemination of marketing research. Taught through a hands-on
approach, students will have the opportunity to explore a variety of research
methodologies and techniques, both quantitative and qualitative. The course
will culminate in a final project conducted in conjunction with an actual
client. Prerequisites: BA 215.
BA312 Advertising Management
4 credits. Advertising Management is a comprehensive course dealing with
the development of an advertising campaign from an integrated marketing
communication perspective. Subjects include organizational strategy and
objectives, advertising budgeting, creative development, and media planning.
Students will work with a business client to develop and execute an integrated
marketing communication plan. Prerequisites: BA 215.
BA313 Retailing and E-tailing
4 credits. A study of retailing institutions, including institutional
location, layout, managerial objectives and policies, consumer behavior,
pricing and promotional strategies, consumer services, and trends. All
retail forms will be studied including bricks and mortar, catalog, and
Internet. Prerequisite: BA215.
BA314 Sales and Sales Management
4 credits. An introduction to the principles of salesmanship as practiced
in the modern business organization and an examination of the role of
the sales manager in organizing and directing a sales force. Topics covered
include: the relationship-selling process, developing and making a sales
presentation, use of contact management software, and principles of sales
management (including recruiting, territory allocation, client contact
management, and compensation.)
BA315 Internet Marketing
4 credits. A development of understanding the complexity of marketing
goods and services over the Internet. Coverage includes developing strategic
business models for e-commerce, and planning and implementing an Internet-focused
organization. Development or revision of a web page for a business client
that includes the home page and at least two child pages is required as
a group project. Prerequisite: BA215.
BA317 International Marketing
4 credits. Focus on understanding how the practice of marketing is affected
by the internationalization of enterprises. Subjects include the globalization
of markets, international business ethics, and development of a marketing
strategy that can transcend national boundaries. Prerequisite: BA215.
BA319 Consumer Behavior
4 credits. A course designed to develop understanding of the explanations,
based on behavioral sciences, for consumer purchasing activities. Subjects
include the consumer’s role in society, group influences on consumers,
and the nature of individual consumers, the nature of individual consumers
as determinants of buying behavior, and consumer decision making models.
BA325 Business Finance
4 credits.This course introduces students to fundamental tools and concepts
used in short term and long term financial decision-making. In addition
to an overview of the major financial markets, this course will cover
financial statements, discounted cash flow analysis, bond and stock valuation
models, risk and return for assets and portfolios, cost of capital, financing
decisions, capital budgeting, capital structure of the firm and dividend
policy. The international dimensions of these topics will also be briefly
discussed. Prerequisite: AC101.
BA327 International Financial Management
4 credits. This course is designed to help students develop an understanding
of the international financial environments in which economic policy and
business decisions are made. More specifically, the course covers the
spot and forward exchange markets, the Eurocurrency market and the international
capital markets. This course will cover the impact of exchange rate behavior
on corporations and discuss the foreign exchange risk management for multinational
corporations. Prerequisite: BA 325.
BA330 Legal Environment of Business
4 credits. The study and evaluation of legal, ethical, and global issues
as it pertains to understanding how a business organization operates in
a changing socio-economic environment.
BA331 Business Law I
4 credits. Legal concepts applicable to the formation and execution of
contracts for the business environment. The course examines the evolution
of contract law and the institution of uniform standards to simplify its
applications across geographic boundaries.
BA332 Business Law II
4 credits. The study of legal concepts that define the structure of a
business organization. The course will emphasize how to form a legal entity
and manage property right issues associated with forming organizations.
Prerequisites: BA331.
BA333 Cyberlaw and E-commerce Regulation
4 credits. Cyberlaw and E-commerce Regulation examines important substantive
areas of the law vis-a-vie the cyber entrepreneur centered and e-commerce
entity within the specific framework of the American legal system. The
course emphasizes analysis of the law most important to cyber entrepreneurs
and managers of e-commerce firms with in-depth coverage of e-commerce
business models, intellectual property issues, electronic contracts, government
regulation of the Internet, and also covers current topics in cyber law
which impact shareholders, executives, managers and employees of privately
and publicly held business entities.
BA337 International Legal and Ethical Environment of Business
4 credits. The course introduces students to the
study of international business law, the function and importance of public
international law, as well as the role of public and private international
organizations in setting standards and guidelines for international business.
The course emphasizes an understanding of the legal problems associated
with economic integration within the European Union and North America.
BA347 Global Supply Chain Management
4 credits. This course is an examination of the real-time integration
of materials, information and value-added services required by a corporation
to be successful in a dynamic and globally competitive arena. The course
covers basics of exporting, importing as well as fundamental concepts
dealing with the entire process of resource acquisition and its management
for multinational corporations. Prerequisite: BA 265.
BA365 Human Resource Management
4 credits. This course provides a unique overview of the Human Resource
Management function in terms of practicality and real world application.
It will examine the processes and methods used in HRM planning along with
techniques for conducting job analysis, writing job descriptions, equal
employment opportunity compliance, recruiting and selecting employees,
orientation, training, and development, appraising employee performance,
and maintaining employee discipline. Varied instructional methods including
lecture, small group discussion, document creation, and case study analysis
will be used to enhance course content and provide the opportunity to
learn from interacting with others. Prerequisites: BA 265.
BA367 International Management
4 credits. International Management approaches global economy through
the analysis of managerial practices in international companies regardless
of their sizes. The focus is on the key success factors of managing a
company across national boundaries. The students’ understanding
of the field of international business from a managerial perspective is
based on the integration of the learned concepts and tools with real world
applications. Prerequisites: BA 265.
BA380 Entrepreneurship
4 credits. Entrepreneurship course provides students the opportunity to
assess and develop their entrepreneurial skills. The class emphasizes
a “hands-on” approach based on case studies on entrepreneurial
ventures, writing business plans on opportunities identified by students,
experiential exercises and executive speakers (entrepreneurs, investors,
and consultants). The topics covered in the class will enable students
to understand the entrepreneur’s profile, and to acquire the knowledge
and skills necessary to create, start, finance, manage, and grow a new
venture. Prerequisite: BA 265.
BA414 Organizational Marketing
4 credits. Integrating marketing theories and concepts for strategic planning
and implementation. Techniques include case studies and the use of a computer
simulation that allows students in small groups to simulate the running
of a company with emphasis on marketing decisions. Prerequisites: BA215.
BA416 Marketing Management
4 credits. Integrating marketing theories and concepts for strategic planning
and implementation. Techniques include case studies and the use of a computer
simulation that allows students in small groups to simulate the running
of a company with emphasis on marketing decisions. Prerequisites: BA215.
BA424 Investments
4 credits. This course emphasizes the various classes of investments available
to the investor, sources and uses of investment information, and security
and capital market valuation. Prerequisite: BA325.
BA425 Advanced Financial Management
4 credits. An advanced course in corporation/business finance in which
major topic areas such as capital budgeting, working capital management,
leasing, mergers, and financing are examined in-depth. Cases, readings,
and problems are used to illustrate the concepts covered. Prerequisite:
BA325.
BA466 Operations and Production Management
This is a junior/senior elective course in which the student will combine
classroom study of operations and production management methodologies
with a number of field trips to both manufacturing and service organizations.
The course is designed to give the student the most recent management
methods for maximizing outcomes of the production and service functions
at minimal cost while achieving superior levels of customer satisfaction.
Prerequisite: BA265.
BA470-474 Business Internship Seminar
Variable credits. The purpose of this course is to assist students in the learning process
of reflection, analysis, and integration of experiences and insights gained
through their internships with the academic theory, principles, concepts,
and social and ethical dimensions of the discipline and subject area.
In addition to academic goals, this course, combining abstract/theoretical
and experience learning through an internship setting, is intended to
further students' lifelong learning skills, professional and public speaking
skills, strengthening of personal and professional values and ethics,
clarification of personal and career goals, and achievement of self-confidence.
Prerequisites: Jr./Sr. standing; Business Administration, Economics or International Business major;
consent of Instructor; and pre-approved placement. Complete at least 125
hours of internship assignment.
BA495 Business Policy and Corporate Strategy
4 credits. Corporate Strategy is a comprehensive and integrative course
which builds on knowledge acquired in the prior business classes. This
class offers the opportunity to integrate that knowledge through a cross
functional approach. The focus is on the understanding of how companies
craft and implement strategies that preserve and create sustainable competitive
advantage. Prerequisite: Senior Status.
BA497 International Business Seminar
4 credits. As a capstone course in international business, the course
is designed to provide both the theoretical perspectives and the practical
applications of global business. The course will integrate concepts, principles
and practices from prior courses in accounting, management, finance, and
marketing to prepare students for a successful career in international
business. Prerequisites: Senior International Business Majors or instructor’s
consent.
BA498 Seminar in Marketing
4 credits. Synthesizes the literature in consumer behavior, quantitative
methods in marketing, and policy issues. Also allows senior-level students
to apply skills in a simulation context. Prerequisites: BA215.
BA499 Seminar in Management
4 credits. This advanced study management course will be topical in nature
in order to provide a comprehensive examination of contemporary management
issues including; but not limited to: organizational design, policy formulation,
leadership, motivation, and corporate culture. Prerequisites: BA265, BA365,
BA495 .
EC101 Principles of Macroeconomics
4 credits. The course provides an introduction to a country’s gross
domestic product. In a global economy, factors affecting a country’s
output of goods and services. Role of fiscal policy and monetary policy
in dealing with inflation and unemployment. The Federal Reserve system
and the goal of price stability. Causes and consequences of budget deficits.
Factors affecting trade deficits and exchange rates.
EC102 Principles of Microeconomics
4 credits. The course describes the basis for decision making by economic
agents. Utility maximization by consumers. The demand curve. Profit maximization
by firms. Diminishing returns and input choice. Optimal output and price
for a firm in various market structures. Market failure. Income inequality.
Comparative advantage and international trade.
EC301 Intermediate Microeconomics
4 credits. The course describes the theory of the consumer and the firm.
Analytical treatment of maximization of utility and profits. Resource
use and allocation. Market structure, Welfare analysis. Prerequisite:
EC102.
EC302 Intermediate Macroeconomics
4 credits. The course describes macroeconomic theories to explain the
business cycle. Factors affecting major macroeconomic variables such as
gross domestic product, inflation and interest rates. Policies for attaining
full employment and price stability.
Prerequisite: EC101.
EC305 Managerial Economics
4 credits. Application of microeconomic concepts for making business decisions.
Demand estimation and forecasting. Cost factors. Nature of competition
in the industry. Price and output decisions. Prerequisite: EC102.
EC307 International Economics
4 credits. The basic concepts of international trade and payments. Impact
of globalization. Commercial policy. Role of multilateral institutions.
Prerequisite: EC101.
EC309 Introduction to Mathematical Economics
4 credits. The course provides an introduction to techniques of mathematical
modeling in economics and business. Linear algebra. Cramer’s Rule.
Comparative statics. Differential calculus. Unconstrained and constrained
optimization. First order and second order conditions for an extremum.
Dynamic optimization. Use of mathematical software. Several applications
in microeconomics, macroeconomics, operations management and finance.Prerequisites:
MA117.
EC311 Economic Development
4 credits. Theories of international trade and economic growth. Capital
flows. Migration. Role of institutions and NGOs. Policies for improving
social welfare. Emphasis on developing countries. Prerequisite: EC101.
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