Business Administration and Accounting Courses

Business Administration Courses

101 Introduction to Business

Introduction to the various functional areas of business, including marketing, finance, operations, management, and strategy. Specific topics covered include basic financial analysis, forms of business ownership, managerial decision making, and business ethics in a local, national, and international context. Includes a significant experiential learning component. No prerequisite. (EL) (4 credits) 

110 Foundations of Business Analysis

Introduction to the concepts, knowledge and techniques required to identify business needs and solve business problems. Students will analyze quantitative problems and cases using mathematical models developed in Excel. Models will utilize basic Excel functions to compute values such as basic statistics and time value of money. Graphing and charting will be employed to communicate results. No prerequisite. (1 credit) 

230 Organizational Behavior

Explores the behavior of individuals and groups within the organizational context. Topics include decision-making, leadership, organizational culture, communication, group behavior, and change management. Prerequisite: minimum grade of C in BUSA 101.(3 credits) 

240 Marketing

Students learn and apply basic marketing principles and statistical, financial and economic analyses to design and market products and services to meet customer needs and ultimately achieve target market share, revenue, and profit objectives. Prerequisite: minimum grade of C in BUSA 101. (3 credits)

260 Quantitative Business

This course is a systematic introduction to the various techniques employed in the statistical analysis of data and, in addition, some of the mathematical underpinnings of the techniques. Because many of the analysis techniques require extensive computations, for other than the simplest data sets, each student will become familiar with a standard software package widely used in business data analysis. Prerequisite: BUSA 101, ACCO 101 [C] and 102 [C], Math Level 2 or permission of the instructor. (3 credits)

270 Information Systems

This course explores the role of data management systems in business settings for purposes of automation and support, transaction processing, decision support, risk management, regulatory compliance, and customer relations management and highlights the importance of data security, privacy and ethical information use. Through a series of applied exercises using common management spreadsheet, database and presentation software, students will manage, manipulate, and present relevant business information to address standard business problems. Prerequisite: BUSA 101, ACCO 101 and 102. (3 credits)

280 Finance

Exploration of the interrelationship of risk and ethical strategic planning to financial value in a business environment. The sources, uses, and cost of capital are identified and investigated using quantitative analysis applied to financial information. Prerequisites: minimum grade of C in both BUSA 101 and ACCO 101. (QFR) (4 credits) 

310 Business Law I

An introduction to business law’s major concepts. Beginning with the major sources of law (common law, statute, and administrative/regulatory), the course then identifies the major forms of business organizations (such as corporations and partnerships) and the powers and liabilities associated with each. Contracts and personal property law (with emphasis on the Uniform Commercial Code) also are addressed, as well as an overview of debtor/creditor law and bankruptcy law as they relate to business. Prerequisites: 60 credit hours completed. (3 credits) 

311 Business Law II

An introduction to business law’s major concepts. Traditional (e.g. intangibles, intellectual property, real estate/real property law, labor and employment law, agents and fiduciaries, monopoly, antitrust) and Contemporary (e.g. environmental regulation; negligence, torts, product liability, dispute resolution, arbitration, cyberlaw) legal issues are discussed using case analysis. Prerequisite: 60 credit hours completed. (3 credits) 

340 Marketing Research

This course discusses strategies to identify and solve marketing issues through systematic gathering and analysis of market information. It introduces the methods used to develop, provide and analyze market information for decision making. The user and researcher perspectives are included through the use of case analysis and individual projects. Prerequisite: Minimum grade of C in BUSA 240. (3 credits) 

341 Contemporary Issues in Marketing

Students examine and research (independently and/or jointly) one or more current complex marketing issues. Contemporary events, published business cases and presentation of student research will be the basis for class discussion, analysis and debate. Analysis includes the complex variables to be considered when developing successful marketing strategies including: SWOT, target market identification, product lifecycles, BCG matrix, competition, organizational differentiation and the related social, cultural, economic, ethical, legal and political factors. Prerequisite: Minimum grade of C in BUSA 240. (3 credits)

342 Consumer Behavior

Students examine theory and research related to consumers: in the marketplace, as individuals and as decision makers in the context of their culture/sub-culture. Various decision processes from psychology, sociology, anthropology, and other behavioral disciplines are examined to understand and predict reactions of consumers to marketing decisions. Prerequisite: Minimum grade of C in BUSA 240.(3 credits) 

343 Social Media Marketing

Students examine social networks, social media platforms and online advertising from both the buyer and seller perspectives thus equipping them with the relevant knowledge, perspectives, and practical skills required to develop marketing strategies that leverage the opportunities inherent in social media and consumer-to-consumer social interactions. Topics may include: identifying available social media marketing channels, building social marketing strategies, tracking strategy effectiveness as well as emerging topics in electronic commerce, mobile marketing, and social media startups. Prerequisite: Minimum grade of C in BUSA 240. (3 credits) 

344 Sales Management

This course focuses on the strategic and tactical aspects of selling and salesforce management through case analysis and project research. It provides the perquisite knowledge and skills needed to be effective sales managers by examining their multifaceted roles in planning, organizing, managing, directing, and controlling an organization’s sales department. This includes examining the interface with prospects, customers, and various stakeholders as a crucial function in measuring firm success. Prerequisite: Minimum grade of C in BUSA 240.  (3 credits) 

345 Advertising and Promotion 

This course introduces the theoretical foundations of advertising and promotion and their application to decision making. Campaign and strategy design, execution and evaluation are highlighted and analyzed for effectiveness, creativity and planning approach. Prerequisite: Minimum grade of C in BUSA 240. (3 credits)

348 Statistical Analysis in Operations

This course focuses on providing products and services and includes an analysis of the production/operations function in manufacturing, service and other nonmanufacturing firms. Topics include productivity, competitiveness, quality, forecasting, product and service design, facilities layout and location, work environment design, and inventory management. Prerequisites: BUSA 280. (3 credits) 

381 Human Resources

A survey course of Human Resource Management (HRM) functions, including strategic HRM planning, job analysis, staffing, compensation, training and development, performance assessment, benefits, and labor relations. Discusses the interrelationships and ethical dimensions of human resource decisions within HR and across other functional areas within the organization. Prerequisite: BUSA 230. (3 credits) 

395, 495 Internship in Business Administration

This course provides an opportunity to further the professional career development of students. Placements are designed to utilize academic concepts in a work setting and to bring practical knowledge of a functioning business back to the classroom. Prerequisites: 60 credit hours completed, Business Administration majors or minors only, permission of the department, and satisfactory internship qualifications. One internship of 3 or more credits may count as one elective toward the BUSA major or minor. (3-6 credits) 

410 Service Industries

Students integrate basic finance, operations, human resource management and marketing concepts to achieve planned service delivery and profit objectives. Industry analysis, demand forecasting, capital budgeting, and strategic planning concepts also are emphasized. Prerequisites: BUSA 230, 240, 280. (3 credits) 

440 Entrepreneurship

Students explore the role of entrepreneurship in today’s business environment. This course integrates macro-economic analysis, marketing research, financial planning, strategy formulation and other functional business considerations. Topics include opportunity identification and analysis, acquisition assessment, identification of financing alternatives, deal structuring, business plan development and harvesting strategies. Prerequisites: BUSA 230,240,280. (EL) (3 credits) 

441 International Business 

Students assume the role of general manager of a multinational business. In addition to learning the international aspects of the production, marketing, human resource and financing functions, students gain new knowledge related to dealing with foreign currencies, customers, workers and cultures. Prerequisites: BUSA 230,240,280. (3 credits)

480 Business Policy and Strategy

Students take the role of top management of a complex, multinational organization. Students draw upon their experiences as managers in various functional areas to deal with the larger organizational issues of corporate strategy, policy formulation, values, and vision. Prerequisites: BUSA 230,240,280 and 90 hours completed. (3 credits)

490 Senior Thesis

This course requires completion, in consultation with a business faculty member, of a research paper that demonstrates the ability to investigate and analyze some current business issue/topic and effectively communicate the results of that research. The thesis integrates business theory with practice, and should include the formulation of a hypothesis, complete with ethical considerations, capable of public defense. Prerequisites: BUSA 230, 240, 280 and 90 hours completed. (3 credits) 


Accounting Courses

101 Financial Accounting

Introduction to the financial information critical to decision-making for managers. This course includes reporting and interpreting: the financial position of the firm, the components of that position, the results of its operations, and its cash flows. Coverage includes accounting principles and concepts as well as models for financial analysis and ethical decision-making. (EL) (4 credits)

102 Managerial Accounting I

The ethical decisionmaking role of the accountant in the planning, controlling and evaluation activities is analyzed. Emphasis is on cost behavior analysis, choice of costing systems, establishing standards and evaluating performance, short-term decision making and longterm capital budgeting. Also covered are responsibility accounting, divisional performance measurement and control, and evaluation of cost centers. Prerequisite: minimum grade of C in ACCO 101. (4 credits)

321 Intermediate Accounting I 

A concentration on the analysis of accounting data with an emphasis on the synthesis of theory with problem application. Intermediate level topics include cash; receivables; inventory valuation; long-term assets, both tangible and intangible; and liabilities. Prerequisite: minimum grade of C in ACCO 101. (EL, QFR) (4 credits)

322 Intermediate Accounting II 

A continuation of the analytical approach begun in Intermediate Accounting I. Topics include liabilities, pensions, taxes, leases, stockholders’ equity, the Statement of Cash Flows, and the application of revenue and expense recognition principles. The technical rules, alternative presentations, and ethical dimensions of financial decisions/disclosures are also explored. Prerequisite: ACCO 321. (EL) (4 credits)

342 Taxation I 

A study of the U.S. federal tax structure and the Internal Revenue Code. Emphasis is placed on the theoretical foundation and practical application of tax law as they relate to individuals (including computerized tax preparation). Also included is an introduction to corporation and partnership taxation, as are tax law formation and tax research to support ethical decision making. Prerequisite: minimum grade of C in ACCO 101 and ACCO 247 or BUSA 280. (EL) (4 credits)

344 Taxation II

A continuation of the study of the U.S. federal tax structure and the Internal Revenue code. Emphasis is on tax provisions relating to partnerships, corporations, estates and trusts. Also includes more complex individual tax topics with greater emphasis on tax research to support ethical decision making. Prerequisite: ACCO 342. (4 credits)

345 Personal Financial Planning

This course considers the various financial issues and decisions that confront individuals and the tools and techniques used to support ethical decision making. Issues include the assessment of family net worth, credit sources and uses, risk management including insurance, and budgeting, with a focus on asset management and retirement planning. Prerequisite: BUSA 280. Offered periodically. Note: ACCO 345 is equivalent to FINA 345. (4 credits)

349 Managerial Accounting II

This course provides expanded coverage of Managerial Accounting I topics such as costing systems (job order, process, operations, activity based), budgeting, standard costs and performance evaluation, and cost-volume-profit analysis. In addition, there is a focus on critical analysis and ethical decision making in an international and quality control context. Prerequisite: ACCO 247. (4 credits) 

395, 495 Internship in Accounting

This course provides opportunities to further the professional career development of students. Placements are designed to utilize academic concepts in a work setting and to bring practical knowledge of a functioning business back to the classroom. Prerequisites: 60 credit hours completed, declaration of an accounting major/minor or finance minor, permission of the department, and satisfactory internship qualifications. (3-6 credits)

421 Auditing

A study of auditing standards and procedures with an emphasis on ethical professional conduct. Included are legal and ethical responsibilities, internal control standards, evidence gathering techniques and accounting engagement reports. Prerequisite: ACCO 322. (EL) (4 credits)

422 Advanced Accounting 

An examination of the accounting for and reporting of complex areas of accounting including partnerships (organization and liquidation), business combinations, and international transactions. The ethical dilemmas associated with these areas are also discussed. Prerequisite: ACCO 322. (EL) (4 credits)

490 Senior Thesis

This course requires completion, in consultation with an accounting faculty member, of a research paper that demonstrates the ability to investigate and analyze some current accounting issue/topic and effectively communicate the results of that research. The thesis integrates accounting’s conceptual framework, and should include the formulation of a hypothesis, complete with ethical considerations, capable of public defense. Prerequisites: ACCO 322 and 90 credit hours completed. (3 credits)

491 Contemporary Issues in Accounting Seminar

A capstone course that requires students to examine and research (independently and/or jointly) one or more current complex accounting issues. Contemporary events and presentation of student research will be the basis for class discussion and analysis. Topics will integrate national and international accounting: theory, standards, practice, regulatory considerations, economic effects, behavioral outcomes, and ethical dimensions with information system design and control processes. Prerequisite: ACCO 322 and 90 credit hours completed. (4 credits)


Finance Courses

325 Financial Modeling

This course surveys traditional financial theoretical models related to corporate financial planning, modern portfolio theory, and pricing. It includes the use of Excel to structure, manipulate, debug, and present financial models and their results. The course will prepare the student to use Excel and financial modeling effectively and ethically in a business environment. Prerequisites: minimum grade of C in BUSA 280 or Econ 223. (4 credits)

345 Personal Financial Planning

This course considers the various financial issues and decisions that confront individuals and the tools and techniques used to support ethical decision making. Issues includes the assessment of family net worth, credit sources and uses, risk management including insurance, and budgeting, with a focus on asset management and retirement planning. Prerequisite: BUSA 280. Offered periodically. Note FINA 345 is equivalent to ACCO 345. (4 credits)

360 Investment Analysis

This course focuses on the securities markets and the analytical techniques to value assets including securities. Topics covered include financial markets, portfolio theory and management, valuation of financial securities, as well as the international and ethical dimensions of these areas. Prerequisite: FINA 325. Offered alternating years. (4 credits)

381 Financial Markets and Institutions

This course investigates the intermediary functions that financial institutions provide for savers and borrowers. Financial institutions covered include banks, insurance companies, mutual funds, and pension funds. Securities markets, Interest rates and the role of the Federal Reserve system are examined. Prerequisite: BUSA 280. Offered alternating years. (4 credits)

395, 495 Internship in Finance

This course provides opportunities to further the professional career development of students. Placements are designed to test academic concepts in a work setting and to bring practical knowledge of a functioning business back to the classroom. Prerequisites: 60 credit hours completed, Business Administration or Accounting major/minor or Finance minor, permission of the department, and satisfactory internship qualifications. (3-6 credits)

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