Business Administration
Professors
Emmett Tracy, Chair/Dean of School of Business
Marcelina Hamilton
Kevin Koidl
Joel Litman
A. Denise Stanley
Degrees and Certificates
-
Accounting, B.S. -
Business - Teacher Preparation, B.S. -
Business Administration, B.S. -
Hospitality Management, Concentration -
Innovation and Entrepreneurship, Concentration -
International Business, Concentration -
Leadership, Concentration -
Accounting, Minor -
Business Administration, Minor
Courses
ACCT 101: Foundations of Accounting
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 develop a basic set of skills that can be used to analyze financial statements and to 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.}
ACCT 200: Spreadsheet Applications 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.
ACCT 201: Principles of Accounting I
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.
Prerequisites
Sophomore status.
ACCT 202: Principles of Accounting II
Fundamentals of accounting theory for corporations, including budgeting, process cost accounting, analysis of financial statements and cash flows, including the time value of money.
Prerequisites
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.
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.
ACCT 310: Income Taxation
Background and history of income taxation; current income tax law, preparation of federal and state income tax returns.
ACCT 340: Managerial Cost Accounting
Budgeting and policymaking; job order, process, and standard cost systems.
ACCT 351: Ethics and Professional Responsibility
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.
Prerequisites
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.
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.
ACCT 450: Seminar
Prerequisites
Junior or Senior ACCT majors, departmental permission.
ACCT 460: Independent Study
Supervised independent study of area of individual interest in accounting.
Prerequisites
Junior or senior status and departmental permission.
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.
Prerequisites
Junior or senior status, departmental permission, and completion of two courses selected from ACCT 201, ACCT 202, and ECON 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.
Prerequisites
Junior or senior status, departmental approval, and completion of two courses selected from ACCT 201, ACCT 202, and ECON 152.
ACCT 490: Honors Project I
Independent research in a special topic for honors.
Prerequisites
Senior status, GPA of 3.0 or higher.
ACCT 491: Honors Project II
Independent research in a special topic for honors.
Prerequisites
Senior status, GPA of 3.0 or higher.
BUAD 132: Data and Decisions
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.
BUAD 203: Business Law I
Introduction to the U.S. legal system, civil and criminal law, contract law, negligence, torts, strict liability, and intellectual property.
Prerequisites
Sophomore status.
BUAD 204: Business Law II
Study of the Uniform Commercial Code, contract law, employment and labor law, negotiable instruments, business organizations, and agency.
Prerequisites
BUAD 215: Leadership: Leading Innovation and Diversity
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.
BUAD 245: 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.
Prerequisites
Or instructor permission.
BUAD 305: Marketing in a Global Economy
Study of the organizational function of marketing, including theoretical and practical concerns from a global perspective.
Corequisites
BUAD 308: Personal Financial Mangement
Basic principles of personal financial management, including cash management, debt management, insurance, investing, retirement planning and estate planning.
Prerequisites
Sophomore status.
BUAD 317: Leadership and Change
This course prepares students with the theory, tools, and competency needed to be effective and efficient in a challenging organizational environment. In this course, students will study leadership paradigms including the trait, skill, style, behavioral, situational, and contingency leadership models as well as change management, influence and power, team leadership, ethics and diversity. Leadership classes feed inter/intrapersonal growth, and enhance successful communication, critical thinking, and professional competence. This course will focus on how leaders align people to change.
Prerequisites
BUAD 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.
Prerequisites
Junior status.
BUAD 331: Artificial Intelligence in Business
Using many real-world examples, the student will examine the opportunities, challenges, and implications of AI - not only for organizations but for society more generally - and what it means for the nature of work. This class will focus on the transformative role that Artificial Intelligence plays in organizations and society today. Students will learn how AI-based technology connects to practical business needs. This includes the foundational understanding of AI, specifically Agent Theory and related Rational Optimization Theory. The students will learn about the implications of AI from a strategic, tactical, and operational perspective and gain insights on how to integrate AI technology in a way that blends seamlessly with your organization's people and processes. This course is suitable for all levels of experience and does not require technical skills like coding.
BUAD 346: Innovation and Entrepreneurship
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.}
Prerequisites
Sophomore status.
BUAD 376: Gaming
This course serves as an introduction to the business of global gaming - including a history and overview of the industry and its modern development. Several key topics relevant to the gaming industry overlap with broader topics in the business curriculum. Ultimately this course also helps place the global industry in the context of Appalachia.
Prerequisites
Junior status.
BUAD 377: Hospitality Management
This course serves as an introduction to hospitality management, including aspects of service-oriented operations, information systems, leadership, human resources as well as an overview of professional opportunities in the industry. The course is intended to provide a broad perspective and introduces students to trends in the industry and ultimately help place the subject in the context of Appalachia.
Prerequisites
Junior status.
BUAD 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.
Prerequisites
Junior status.
BUAD 441: Production and 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.
Prerequisites
STAT 161, 162, or 163.
BUAD 449: Management Policy and 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.
Prerequisites
Or instructor permission.
BUAD 450: Seminar
BUAD 451: Strategic Thinking and Complex Problem Solving
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 and 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 than a technical perspective focusing on how to apply decision-making and strategy in the twenty-first century.
Prerequisites
Sophomore status.
BUAD 460: Independent Study
Supervised independent study in area of individual interest in management.
Prerequisites
Junior or senior status and departmental permission.
BUAD 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.
Prerequisites
Junior or senior status, departmental permission, and completion of two courses selected from ECON 152 and ACCT 201 and 202.
BUAD 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.
Prerequisites
Junior or senior status, departmental permission, and completion of two courses selected from ECON 152 and ACCT 201 and 202.
BUAD 490: Honors Project I
Independent research in a special topic for honors.
Prerequisites
Senior status, GPA of 3.0 or higher.
BUAD 491: Honors Project II
Independent research in a special topic for honors.
Prerequisites
Senior status, GPA of 3.0 or higher.