Business Administration

This course focuses on fundamental accounting concepts and principles. Participants will learn how the economic transactions of an enterprise are reported in the financial statements and related disclosures. participants will leave the course with a basic set of skills that can be used to analyze financial statements and be prepared for more advanced financial statement analysis. {BUAD majors ACCT 101 or ACCT 201 and ACCT 202 may satisfy the accounting requirement in the Business Core. ACCT majors must take ACCT 201 and ACCT 202.} 

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.

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

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

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.

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.

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

Budgeting and policymaking; job order, process, and standard cost systems.

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.

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.

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.

Open to junior and senior majors with permission of department.

Supervised independent study of area of individual interest in accounting.

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.

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.

Independent research in a special topic for honors.

Independent research in a special topic for honors.

Management decisions frequently include levels of uncertainty. This course introduces frameworks for considering areas of uncertainty and risk, and building on these frameworks it allows students to develop tools for interpreting and visualizing data. Fueled by the increasing ease of collecting big data from social media, digital transactions, smart devices and the Internet of Things (loT), analytics is revolutionizing many aspects of business such as human resources, marketing, operations, finance and strategy. The goal of this course is to provide a foundation in probability and statistics for subsequent courses in business or other majors. 

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

This course focuses on giving students the opportunity to build skills relating to leadership that will help throughout their professional career and their experience at Emory & Henry college. Students acquire valuable skills and tools that can be applied across a range of experiences and settings, including topics like "Growth Mindset", "Leading Self", "Leveraging Diversity in Business" and "Paradox Mindset". These skills have been identified as the competencies and skills that the professional marketplace values most and this course offers an opportunity to prepare oneself for a successful career as a business leader. 

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.

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

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.

Innovation is critical to entrepreneurial success and transformational growth. Conventional strategies and programs often look at value creation only from the perspective of new ventures, opportunity identification or new product development. This course will explore innovation from a wide range of perspectivies-from exploring innovative business models (i.e. new ways to source and deliver existing products) to intrapreneurial initiatives. While the emphasis will fall on early stage value creation enterprices, there will be some consideration given to the later evalution fo a business (growth and exit). {Note: this course is not required for ACCT majors.}

This course introduces students to theories and practices of management that allow them to develop decision-making skills and confidence. Students are expected to understand the separate management functions of planning, organizing, motivating, leading, and controlling as well as how these functions interact with each other and relate to ethics, decision-making and organizational effectiveness. As part of the second half of the course, students will engage with powerful and easy to use spreadsheet-based tools that help approach complex problems in management today, including but not limited to: optimization, decision analysis and simulation software. This material is approached from a managerial rather that a technical perspective with a focus on how to apply decision-making frameworks and tools to business decision making and strategy in the twenty-first century. 

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.

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.

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.

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.

Open to junior and senior majors with permission of department.

Supervised independent study in area of individual interest in management.

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.

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.

Independent research in a special topic for honors.

Independent research in a special topic for honors.