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Course Descriptions


Accounting Courses [ To BUSINESS ADMINISTRATION COURSES ]

ACCT 220- Introduction to Financial Accounting
3 Hours
An introduction to the concepts and principles underlying accounting information and its use by external decision makers. Prerequisites: BSAD 107 or 157.

ACCT 221- Introduction to Management Accounting
3 hours
An introduction to the concepts and principles underlying accounting information and its use by internal decision makers. A brief introduction to international accounting issues is included.  Prerequisite: ACCT 220

ACCT 302- Financial Reporting I
3 hours
After an initial review of basic accounting procedures, the course emphasizes current theory and financial reporting related to items in the balance sheet. Topics covered include cash, receivables, inventory, operational assets, and current liabilities. Prerequisite: ACCT 212 or ACCT 221.

ACCT 303- Financial Reporting II
3 hours
The course emphasizes theory and financial reporting related to equities. Topics include debt, pensions, leases and stockholder's equity. Cash flows and other special reporting issues are covered. Prerequisite: ACCT 302

ACCT 319- Cost/Management Accounting
4 hours
A study of accounting systems which provide information necessary to determine costs of goods and services, plan operations, control activities, and make decisions. Major topics include cost behavior, budgeting, product costing methods, cost allocations, decision making and performance evaluation. Prerequisite: ACCT 221.

ACCT 350- Professional Seminar in Accounting
1 hour

Information regarding the accounting profession and nonacademic professional development. Topics include leadership skills, career goals, interviewing, networking, professional attire, career opportunities, and the importance of effective writing and oral communication.

ACCT 367- Accounting Information Systems and Control
3 hours
This course strives to prepare Accounting students for the information age. Students will develop an understanding of the influence of technology on business and accounting processes. Emphasis will be placed on the transaction cycles, risk assessment, and the development of accounting system controls. Prerequisites: ACCT 302 OR concurrent enrollment in ACCT 302.

ACCT 368-Accoutning Systems Integration and Data Extraction
3 hours
This course prepares Accounting students for the information age. Students develop an understanding of data modeling, information system and database design and development, data extraction techniques and analysis methodologies. Emphasis will be placed on developing skills that enable the strategic use of data for decision-making. Prerequisite: ACCT 367.

ACCT 400- Internship
3-15 hours
On-the-job experience with public accounting firms, private business and industry, or government agencies. By arrangement. Students must have a 3.0 overall grade point average and have junior status at the time of the internship experience. Prerequisites: Permission of academic advisor, instructor, and Dean.

ACCT 407- Federal Taxation
4 hours
Principles of federal tax accounting as it applies to individuals and corporations. Prerequisite: ACCT 303 OR concurrent enrollment in ACCT 303.

ACCT 459- Research
2 hours
Independent research in auditing, financial accounting, governmental accounting, income taxation, or managerial accounting. Prerequisites: junior or senior status; 3.0 cumulative grade point average; approval of instructor and Dean.

ACCT 505- Accounting for Nonbusiness Entities
3 hours
Current theory and financial reporting for state and local governments, governmental related not-for-profit entities and nongovernmental not-for-profit entities. Not-for-profit entities include health care providers, colleges and universities, voluntary health and welfare organizations and other not-for-profit entities. May not be taken credit/no credit. Prerequisite: ACCT 302 OR ACCT 502G.

ACCT 509- Financial Reporting III
3 hours
The course emphasizes the current theory and financial reporting related to corporate acquisitions, mergers, consolidations, partnership reporting, and reporting international operations. Prerequisites: ACCT 303 OR ACCT 503G.

ACCT 522- Advanced Taxation

3 hours

A study of federal income taxation as applied to regular corporations, s corporations, partnerships, trusts and estates, plus a brief introduction to tax research and federal wealth taxes.  Prequisite:  ACCT 407.

ACCT 555- Independent Studies
1-3 hours
Supervised readings, research, or activities involving areas of special interest in business to the individual student. May be repeated for credit up to six semester hours. Prerequisites: Permission of academic advisor, instructor and head of division.


Business Administration Courses [ To ACCOUNTING COURSES ]

BSAD 101- Business Leadership and the Liberal Arts
1 hour

Foundation principles and strategies to develop broadly educated business leaders through a liberal arts and sciences education. This course requires attendance at activities outside the scheduled course time. Prerequisites: Pre-Accounting or Pre-Business Administration major

BSAD 107- Computer Applications
1 hour
Business computer applications utilizing IBM or IBM-compatible hardware and microcomputer software including Windows, word processing, spreadsheet, graphics, database, Internet, and the integration of some or all of these processes.  BSAD 107 may NOT be taken by Pre-Business Administration, Pre-Accounting, Business Administration, or Accounting majors. 

BSAD 131- Survey of Business
3 hours
An introduction to the U.S. economic system, business ownership and management, marketing, human resource management, physical factors, and business financing. This course is not open to junior/senior accounting or business administration majors.

BSAD 157- Information Technology
3 hour

Computer hardware and software concepts including operating systems, spreadsheets, presentation software, database, Web page development and the integration of some or all of these processes. This course will examine the place of technology within organizations, telecommunications, systems development, and social/ethical issues. Prerequisites: Pre-Accounting, Pre-Business Administration, Accounting, or Business Administration majors only.

BSAD 200- Personal Finance
3 hours
Provides an overview of financial concepts with special emphasis on their application to issues faced by individuals and households: budget management, taxes, savings, housing and other major acquisitions, borrowing, insurance, investments, meeting retirement goals, and estate planning. Course is open to all majors.

BSAD 234- Legal Environment of Business
3 hours
General overview of the American legal system. Government regulation of business: antitrust, employment, labor and environmental law, contracts, real and personal property, international law. Prerequisites: Major in the Pre-Business Administration, Pre-Accounting, or admission into the minor in Business Administration program.

BSAD 301- Introduction to Financial Management
3 hour
An introduction to financial management for operations of service and merchandising activities. Economics principles, time value for money, financial planning, capital budgeting, cash budgeting, receivables, payables, and inventory management will be studied. Prerequisites: Admission to the Business Administration minor AND a grade of C or better in ACCT 220 and BSAD 234.

BSAD 314- COBOL Programming I
3 hours
Programming problems and methods involving COBOL.

BSAD 325- Principles of Marketing
3 hours
This course provides an introduction to the concepts, activities, and decisions involved in the marketing function. Students apply marketing mix variables in domestic and international settings. Prerequisites: Major in business Administration, Accounting, or Agricultural Science AND ACCT 221 with a grade of C or better. 

BSAD 329- Principles of Finance
3 hours
Basic principles of financial management including the concepts of financial analysis, valuation, capital budgeting, and capital structure. Prerequisites: Major in Business Administration, Accounting, or Agricultural Science AND ACCT 212 with a grade of C or better.

BSAD 349- Organizational Behavior
3 hours
Analysis of the behavioral aspects of an organization and the study of human behavior at individual, group, and organizational levels to develop behavioral competency and improve relationships of people, structure and technology in business organizations. Focuses on topics such as personality, motivation, interaction process, quality circles, leadership, and corporate culture. Prerequisites: ACCT 212 with a grade of C or better or admission to the Business Administration minor.

BSAD 352- Production/Operations Management
3 hours
Examination of various theories and quantitative models utilized by managers in the production/operations management area. Prerequisites: ACCT 212 or ACCT 221 and BSAD 349, AND Major in Business Administration, Accounting, or Computer Science, AND junior or senior status. 

BSAD 360- Marketing Research
3 hours
This course develops skills in the collection and use of qualitative and quantitative information to pose and answer marketing questions. Students learn how to specify research goals, establish research design, collect and analyze data, and then report findings in appropriate ways to marketing managers. They also learn how to carry out and interpret the results of various statistical procedures using industry standard statistical software. Prerequisites: BSAD 325, major in business administration or accounting, and STAT 375 or STAT 376 or STAT 378.

BSAD 365- Consumer Behavior 3 hours
Potential contributions of behavioral science concepts and principles to effective and efficient marketing activities, from the perspective of the consumer, marketer, and public policy maker. Prerequisites: BSAD 325 AND Major in Business Administration or Accounting.

BSAD 387- Business Database Management Systems
3 hours
Introduction to database management systems in business. Database design concepts, query languages for database applications (such as SQL and QBE), major types of database systems, and data management. Prerequisites: BSAD 157  with a minimum grade of C or BSAD 357 AND Major in Business Administration or Accounting.

BSAD 400- Internship
3-15 hours
On-the-job experience with public accounting firms, private business and industry, or governmental agencies. By arrangement. Students must have a 3.0 overall grade point average and have junior status at the time of the internship experience.  A maximum of 12 internship hours can be applied to the free electives i the Business Administration degree.   Prerequisites: Major in Business Administration or Accounting.

BSAD 401- Project Management
3 hour
An introduction to project management principles, methods, techniques, and tools that a manager will use to plan, schedule, organize, and control non-routine activities in order to achieve schedule, budget, and performance objectives. Prerequisites: STAT 190 or STAT 290, BSAD 349, AND Major in Business Administration or Accounting, or Computer Science AND junior or senior status.

BSAD 402- Human Resource Management/Negotiation
3 hour
To develop an understanding and appreciation for the issues of concern in the field of human resource management. Topics include legal concerns, staffing, international issues, performance evaluation and compensation. Additionally, the course will cover negotiation theory and strategies. Behavioral research in the area will be examined. Exercises will enhance skill development. Topics include preparation for negotiation, strategies, and third party influences. Prerequisites: BSAD 349 AND major in Business Administration or Accounting.

BSAD 403- Selling and Sales Management
3 hour
This course provides a detailed introduction to relationship selling, the personal selling process, and key sales management responsibilities (e.g., salesperson recruitment, training/socialization, motivation, development, and compensation) as manifest in a wide variety or organizational settings. Prerequisites: BSAD 325 AND major in Business Administration or Accounting.

BSAD 406- Corporation Finance
3 hours
The role of the financial manager in the corporation is the focus of this course. The course utilizes case studies to develop financial management decision making skills. Topics covered include risk and return, financial analysis and valuation, working capital management, capital budgeting, capital structure and corporate risk management. Prerequisites: BSAD 329 AND major in Business Administration or Accounting.

BSAD 414- Integrated Marketing Communication
3 hours (fall only)
Advertising, promotions, direct marketing, public relations, and personal selling as components of an organization's marketing and overall strategies, from the perspectives of the marketer, agency, consumer, and public. Emphasis on research-based objectives, creative and media strategies and executions, and evaluation. Prerequisites: BSAD 325 AND junior or senior status. 

BSAD 415- Entrepreneurship
3 hours
The economic and social roles of entrepreneurship and small business will be studied utilizing a framework which is built around financing, marketing, and managing the business. Problems encountered by those who own or manage a small business will be explored. Prerequisites: BSAD 325, BSAD 329, and BSAD 349 AND Major in Business Administration or Accounting.

BSAD 420- Investments
3 hours
The course explores various topics in investments. Coverage includes the fundamentals of risk and return, security markets, methods of evaluating securities, portfolio management, options, futures, and other derivatives assets. The course emphasizes the practical application of investment topics. Prerequisites: Major in Business Administration or Accounting AND BSAD 406.

BSAD 421- Retail Management
3 hours (spring only)
A broad range of retailing topics are covered in this course: pricing, promotion, finance, assortment planning, electronic retailing, channel relations, customer service, human resource management, selling and sales management. Prerequisites: Major in Business Administration or Accounting AND BSAD 325.

BSAD 423- Analysis and Design of Business Systems
3 hours
Students will analyze and design information systems of business. Students will practice project management during team-oriented analysis and design of a business system. Prerequisites: BSAD 157 with grade of C or better AND major in Business Administration or Accounting and junior or senior status. Students may NOT use both BSAD 423 and CS 360 to satisfy business/accounting degree requirements. If both courses are completed, three hours will be counted as elective credit.

BSAD 430- International Marketing
3 hours
A study of the management of marketing functions with multinational firms. Major emphasis will be given to how international marketing differs from the domestic process and the cultural differences that influence international marketing strategies. Prerequisites: Admission to the Accounting or Business Administration Major and BSAD 325.
(Note: Offered Fall semester only)

BSAD 433- Government Regulation of Business
3 hours
Government regulation of business: the constitutional restrains on regulation, antitrust, securities law, labor law. Current topics in the regulation of business.

BSAD 441- Seminar in Finance
3 hours
Designed to involve students in focused research on topics of current interest. Review of classical and current financial literature as it relates to such areas as financial objectives, valuation and long-term financial decision making. The course emphasizes coverage of the global aspects of business finance. Prerequisites: Major in Business Administration or Accounting AND BSAD 406.

BSAD 443 WE- Management Information Systems
3 hours
Overview of current information systems literature. Coverage stresses the fit between information systems and the organizations. Topics include business process reengineering, electronic commerce, IT architecture, strategic and global information systems, IT impact on organizations, information systems planning, operations, and control. Prerequisites:  BSAD 157 with grade of C or better AND junior or senior status. 

BSAD 444- Electronic Commerce
3 hours
This course introduces e-commerce and its implications for organizations, customers and society. The course addresses the opportunities and threats e-commerce presents in different industries, and focuses on developing and implementing e-commerce strategy, marketing, customer service techniques, and web design, management and maintenance. Prerequisites: Major in Business Administration or Accounting AND BSAD 157.

BSAD 445- Brand Management and Strategic Marketing
3 hours
As the capstone marketing experience, this course emphasizes the application and integration of strategic marketing principles and models with material learned throughout the marketing curriculum. Students analyze competitive marketing situations and develop marketing solutions for businesses in domestic and international settings. Prerequisites: BSAD 360 and BSAD 365 AND major in Business Administration or Accounting AND junior or senior status

BSAD 447- Labor-Management Relations
3 hours
Examine such union-management issues as the historical development of and current state of the labor union movement, the legal environment including the Taft-Hartley Act, bargaining, conflict resolution processes, including grievance procedures and arbitration, quality of work life, productivity, safety, and international labor relations processes. Prerequisites: BSAD 349 AND major in Business Administration or Accounting.

BSAD 448- Small Business Practicum
1- 3 hours
Experience in diagnosing, analyzing, and recommending solutions to management problems encountered by small businesses. The course may be repeated one time for a total of six hours credit. Prerequisites: Major in Business Administration or Accounting AND senior status AND approval of the SBDC faculty coordinator.

BSAD 453- International Management
3 hours
An examination of some of the fundamental theories and practices from organizational behavior and human resource management as applied to organizations whose functions cross national borders. Of particular interest is the conduct of business in cultural settings where organizations must abide by the different customs, values, politics, and norms of the countries they penetrate to source and/or to market their goods and services. Prerequisites: BSAD 349 AND major in Business Administration or Accounting.

BSAD 455- International Financial Management
3 hours
This course will cover issues related to both international financial markets and the financial operations of a firm within the international environment. The first part of the course will examine issues related to international markets (bond, equity and foreign exchange) and related derivative markets. The second part of the course, which is the major part, will consider financial issues relating to the operation of firms in the international environment. Specifically, the course will focus on the identification, measurement and management of the impact of exchange rates on the firm, taxation, political risk, financing and investment decisions, trade financing and the management of working capital. The course discusses both theoretical issues and the empirical evidence. Prerequisites: BSAD 329.
(Note: Offered Spring semester only.)

BSAD 459- Research
2 hours
Independent research in management, marketing, or finance. Prerequisites: Major in Business Administration or Accounting AND 3.0 cumulative grade point average AND approval of instructor and Dean.

BSAD 460- Strategic Management
3 hours
Capstone course designed to integrate knowledge of marketing, management, finance, and accounting to develop alternate strategies for various profit and nonprofit, large and small, domestic and multinational firms using primarily the case method of instruction. Prerequisites: BSAD 325, BSAD 329, BSAD 349, BSAD 352, AND senior standing AND Major in Business Administration or Accounting.

BSAD 534- Commercial Law
3 hours
An advanced course in business law. Law of agency, corporations and partnerships. Negotiable instruments, secured transactions, bankruptcy, and sales.  May not be taken Credit/ No Credit.

BSAD 542- Decision Support Systems
3 hours
The application of decision support systems in business organizations. User interfaces, model construction, decision and executive support system design and development, artificial intelligence in decisions support and group decision support systems will be studied. Students will analyze, design and implement a decision support system using current development tools. Prerequisites: BSAD 157 with a minimum grade of C, or BSAD 357 or ACCT 367. 

BSAD 551- International Business
3 hours
Examination of the global environment of business and roles of multinational corporations in the globalization process. Special emphasis is placed on comparative management, international investment, finance, marketing and human resource management. Prerequisites: Econ 200with a minimum grade of C, BSAD 325, BSAD 329, and BSAD 349.

BSAD 555- Independent Studies
1-3 hours
Supervised readings, research, or activities involving areas of special interest in business to the individual student. May be repeated for up to six semester hours credit. Prerequisites: Major in Business Administration, Accountancy, or Master of Accountancy AND permission of instructor and Dean.


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