Business Administration

Professors

Kyle P. Macione, Chair

J. Thomas Fowlkes

A. Denise Stanley

Degrees and Certificates

Classes

ACCT 200 : Spreadsheet Appl for Business

Advanced spreadsheet topics within accounting and business contexts. Focus on spreadsheet preparation and analysis to enhance decision-making skills related to all functional areas of a business. Examples include depreciation calculations, loan amortization schedules, and the use of pivot tables.

Semester Hours

1

Prerequisites

Computer Information Management 120 or 140.

ACCT 201 : Principles of Accounting I

Fundamentals of accounting theory for sole proprietorships and partnerships. Classificaiton of accounts; analysis and recording of business transcations; development of financial statements. Use of spreadsheet to organize data and solve problems.

Semester Hours

3

Prerequisites

sophomore status.

ACCT 202 : Principles of Accounting II

Fundamentals of accounting theory for corporations; budgeting; process cost accounting. Analysis of financial statements and cash flows, including the time value of money.

Semester Hours

3

Prerequisites

201.

ACCT 301 : Intermediate Accounting I

Accounting theory and procedures, including inventory valuation, corporate investment, valuation of tangible and intangible assets, long-term debt, corporate capital, reserves, funds flow, and financial statement analysis.

Semester Hours

4

Prerequisites

201 and 202.

ACCT 302 : Intermediate Accounting II

Accounting theory and procedures, including inventory valuation, corporate investment, valuation of tangible and intangible assets, long-term debt, corporate capital, reserves, funds flow, and financial statement analysis.

Semester Hours

4

Prerequisites

201 and 202.

ACCT 310 : Income Taxation

Background and history of income taxation; current income tax law, preparation of federal and state income tax returns.

Semester Hours

3

Prerequisites

201 or permission of instructor.

ACCT 351 : Ethics & Professional Responsi

Ethical issues in business and accounting. Exploration of moral values and codes of ethics. Emphasis on identifying issues, stakeholders, and the distinction between legality and professional responsibility. This course satisfies the proficiency requirement for Ethical Reasoning in the disciplines.

Semester Hours

3

Prerequisites

201.

ACCT 401 : Advanced Accounting

Examination of theory and procedures used in accounting for business combinations and consolidated financial statements, segment and interim reporting, reporting requirements of the Securities and Exchange Commission, and international accounting standards.

Semester Hours

3

Prerequisites

301 or permission of instructor.

ACCT 409 : Auditing

Examination of theory and procedures used in accounting for business combinations and consolidated financial statements, segment and interim reporting, reporting requirements of the Securities and Exchange Commission, and international accounting standards.

Semester Hours

3

Prerequisites

301 or permission of instructor.

ACCT 450 : Seminar

Open to junior and senior majors with permission of department.

Semester Hours

3

ACCT 460 : Independent Study

Supervised independent study of area of individual interest in accounting.

Semester Hours

4

Prerequisites

junior or senior status and approval of department.

ACCT 470 : Internship I

Work experience related to the student's major, jointly supervised by the department and a professional in the field. Although the usual internship will carry either three or six hours credit, a student may elect to arrange an internship carrying between two and six hours credit with the permission of the department. Each hour of credit will require forty hours at the internship site.

Semester Hours

6

Prerequisites

junior or senior status, approval of the department, and completion of two courses selected from Accounting 201, Accounting 202, and Economics 152.

ACCT 471 : Internship II

Work experience related to the student's major, jointly supervised by the department and a professional in the field. Although the usual internship will carry either three or six hours credit, a student may elect to arrange an internship carrying between two and six hours credit with the permission of the department. Each hour of credit will require forty hours at the internship site.

Semester Hours

6

Prerequisites

junior or senior status, approval of the department, and completion of two courses selected from Accounting 201, Accounting 202, and Economics 152.

MGMT 203 : Business Law I

Introduction to the U.S. legal system, civil and criminal law, contract law, negligence, torts, strict liability, and intellectual property.

Semester Hours

3

Prerequisites

sophomore status.

MGMT 204 : Business Law II

Study of the Uniform Commercial Code, contract law, employment and labor law, negotiable instruments, business organizations, and agency.

Semester Hours

3

Prerequisites

203.

MGMT 305 : Marketing in a Global Economy

Study of the organizational function of marketing, including theoretical and practical concerns from a global perspective. This course satisfies the proficiency requirement for Written Communication in the disciplines. Corequisite: Accounting 201.

Semester Hours

3

MGMT 308 : Personal Financial Mangement

Basic principles of personal financial management, including cash management, debt management, insurance, investing, retirement planning and estate planning.

Semester Hours

3

Prerequisites

sophomore status.

MGMT 320 : Issues in International Management

Topical and regional international management issues, addressing contemporary concerns in such areas as the European Union, the Middle East, China and the Pacific Rim, Eastern Europe, and Latin America. Cross-cultural analyses from the perspective of the American business organization. The course satisfies the International Exploration requirement.

Semester Hours

3

Prerequisites

junior status.

MGMT 345 : Management Theory and Practice

Study of contemporary management theory and practice, including traditional principles, functions of management, organizational behavior, and international management.

Semester Hours

3

Prerequisites

sophomore status.

MGMT 399 : Organizational Leadership

Advanced study in leadership concepts and principles focusing on transformational, situational, and servant leadership theories. Emphasis on the nature and importance of leadership, including the following topics: power, influence, teamwork, motivation, problem-solving, communication, and conflict resolution. Strategic, developmental, and international leadership issues.

Semester Hours

3

Prerequisites

junior status.

MGMT 441 : Production & Operations Management

Introduction to the basic concepts of operations management on an international scale within the context of both manufacturing and service organizations. Emphasis on decision-making tools that aid the operations function. Case studies of actual companies, addressing both domestic and international operations issues.

Semester Hours

3

Prerequisites

Statistics 161, 162, or 163.

MGMT 445 : Corporation Finance

Introduction to theories and practices of corporate financial management, including methods of financial analysis, concepts related to the time value of money, valuation of securities, capital budgeting, and the development and evaluation of business strategies.

Semester Hours

3

Prerequisites

Economics 152 and Accounting 202, or permission of instructor.

MGMT 449 : Management Policy & Strategy

Comprehensive "capstone" course in management that addresses business policy-making and strategic management within the context of international competition. Focus on the general management function, with particular emphasis on environmental analysis, strategy formulation, and policy implementation from a macro-organization perspective. Case studies and business simulations that address both domestic and international issues. Must be taken during the senior year, preferably in the final semester. This course satisfies the proficiency requirements for Oral Communication and Critical Thinking in the disciplines.

Semester Hours

3

MGMT 450 : Seminar

Open to junior and senior majors with permission of department.

Semester Hours

3

MGMT 460 : Independent Study

Supervised independent study in area of individual interest in management.

Semester Hours

4

Prerequisites

junior or senior status and approval of department.

MGMT 470 : Internship I

Work experience related to the student's major, jointly supervised by the department and a professional in the field. Although the usual internship will carry either three or six hours credit, a student may elect to arrange an internship carrying between two and six hours credit with the permission of the department. Each hour of credit will require forty hours at the internship site.

Semester Hours

3 - 6

Prerequisites

junior or senior status, approval of the department, and completion of two courses selected from Economics 152 and Accounting 201 and 202.

MGMT 471 : Internship II

Work experience related to the student's major, jointly supervised by the department and a professional in the field. Although the usual internship will carry either three or six hours credit, a student may elect to arrange an internship carrying between two and six hours credit with the permission of the department. Each hour of credit will require forty hours at the internship site.

Semester Hours

6

Prerequisites

junior or senior status, approval of the department, and completion of two courses selected from Economics 152 and Accounting 201 and 202.