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College of Business
Undergraduate Program Course Descriptions

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Accounting (click course title for detailed description)

ACCT 2101 Survey of Financial and Managerial Accounting (3)

P: MATH 1065 or 1066. May not substitute for ACCT 2401 or ACCT 2521. May not count toward any College of Business requirement. Survey from a user perspective.

 

ACCT 2401 Financial Accounting (3)  Available Online      

P: MATH 1065 or 1066 or 2119 or 2121 or 2171. Basic concepts and transformation processes of accounting information system.

 

ACCT 2521 Managerial Accounting (3)

P: ACCT 2401. Accounting information systems for gathering and organizing data for planning and control of organization activities.

 

ACCT 3101 Fraud Examination (3)

P: ACCT 2101 or ACCT 2401. Pervasiveness and causes of fraud in society; exploration of methods of fraud detection, investigation, and prevention. Special emphasis on fraudulent financial reporting and its affect on capital markets. May not be used in accounting concentrations.

 

ACCT 3551 Intermediate Accounting I (3)

P: ACCT 2521; P/C: FINA 3724. Registration preference given to declared and intended majors with a minimum 2.5 GPA. Concepts, principles, and transformations underlying compilation and presentation of financial statements.

 

ACCT 3561 Intermediate Accounting II (3)

P: ACCT 3551. Registration preference given to declared and intended majors with a minimum 2.5 GPA.  Financial reporting theory, financial reporting problems, and contemporary financial accounting issues.

 

ACCT 3621 Cost Accounting (3)

P: ACCT 2521. Registration preference given to declared and intended majors with a minimum 2.5 GPA. Types of cost accounting, including application and analysis of standard costs for planning, control, and product costing.

 

ACCT 3731 Advanced and Nonprofit Accounting (3)
P: ACCT 3561. Registration preference given to declared and intended majors with a minimum 2.5 GPA. Accounting for business combinations, not-for-profit organizations, and international operations.

ACCT 3851 Accounting Information Systems (3)
P/C: ACCT 3551.  Formerly ACCT 4651.  Registration preference given to declared majors with a minimum 2.5 GPA. Procedures, techniques, and cycles with an emphasis on business processes and internal control.

ACCT 4451 International Accounting (3)

P: FINA 3724. Registration preference given to declared majors with a minimum 2.5 GPA. International financial reporting, accounting, and controllership.

 

ACCT 4611 Taxation for Decision Making (3) (WI)

P: ACCT 3561.  Registration preference given to declared majors with a minimum 2.5 GPA. Examination of major tax issues inherent in business and financial transactions. Emphasis on planning to maximize tax opportunities and minimize tax liabilities.

 

ACCT 4621 Controllership Topics (3)  Not Currently Offered

P: ACCT 3551; ACCT 3561. Registration preference given to declared majors with a minimum 2.5 GPA.  Major aspects of controllership, including planning, organizing, directing, measuring, and analysis of accounting information.

ACCT 4631 Internal Auditing (3)
P: ACCT 3621; ACCT 3851. Registration preference given to declared and intended majors with a minimum 2.5 GPA.  Fundamental elements of internal control systems, including business, enterprise, and audit risk, and basic principles used to establish internal audit objectives plus programs.

ACCT 4641 Governmental and Not-for-Profit Accounting (3)
P: ACCT 3551. Registration preference given to declared and intended majors with a minimum 2.5 GPA.  Concepts, principles, and transformations underlying compilation and presentation of governmental and not-for-profit financial statements.

 

ACCT 4661 Accounting Systems II (3)  Not Currently Offered

P: ACCT 3851.  Registration preference given to declared and intended majors with minimum 2.5 GPA.  Development of accounting systems for manual and automated environments. Emphasis on internal control and reporting requirements for management and GAAP.

 

ACCT 4921 Accounting for Business Professionals (3)

P: ACCT 2521.  Not for accounting majors.  Overview of business processes, internal control and taxation. Includes exposure to generalized accounting software package.

 

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Finance (click course title for detailed description)

FINA 1904 Personal Finance (3)

May not count toward business core or concentration area. Introduction to managing personal finances. Topics include investing and retirement planning, career planning, money management and budgeting, taxes, consumer credit, and purchasing strategies (home, auto, insurance).

 

FINA 2244 Legal Environment of Business (3)

US system of jurisprudence, sources of law, regulation of business, and principles of tort law, contracts, labor law, and property. Legal aspects of business organization.

 

FINA 3004 Survey of Financial Management (3)

May not substitute for FINA 3724. May not substitute for any College of Business major requirement. P: ACCT 2101 or 2401; ECON 2113; MATH 2283. Survey from a practical perspective. Includes TVM, capital budgeting techniques, cost of capital, risk and return analysis, leverage, and financial management of a firm.

 

FINA 3144 Financial Markets (3)

Registration preference given to declared and intended majors with a minimum 2.5 GPA. P: ECON 2113. Banks and financial intermediaries as sources of funds. Monetary system, structure, and organization of commercial banking. Nonbank intermediaries, monetary policy, and international markets.

 

FINA 3244 Commercial Law (3)

Registration preference given to declared and intended majors with a minimum 2.5 GPA. P: FINA 2244 or consent of instructor. Selected traditional areas of law that affect the commercial community. Law of sales, bailments of personal property, commercial paper, secured transactions, bank deposits and collections, insurance, and other aspects of uniform commercial code.

 

FINA 3554 Principles of Real Estate (3)

Registration preference given to declared and intended majors with a minimum 2.5 GPA. P: ACCT 2401; ECON 2133. Economics of real estate. Legal instruments used in real estate transactions, real estate markets, and real estate businesses, and interactions of public and real estate activities.

 

FINA 3724 Financial Management (3)

Registration preference given to declared and intended majors with a minimum 2.5 GPA. P: ECON 2113; MATH 2283; P/C: ACCT 2521. Financial control, capital budgeting techniques, cost of capital, rates of return, financial leverage, dividend policy, working capital management, and timing of financial policy.

 

FINA 3824 Financial Analysis and Planning (3)

Registration preference given to declared and intended majors with a minimum 2.5 GPA. P: FINA 3724. Analysis of financial and accounting information and its impact on financial decisions and profit planning.

 

FINA 3874 Insurance Planning (3)

Registration preference given to declared and intended majors with a minimum 2.5 GPA. P: FINA 3724. Fundamentals of life, health, and property insurance. Legal issues, cost, and insurance planning as part of retirement and estate planning.

 

FINA 3904 Investments (3)

Registration preference given to declared and intended majors with a minimum 2.5 GPA. P: ECON 2133; FINA 3724. Corporate and other securities as investments. Organization of capital markets and analysis and evaluation of securities and portfolios.

 

FINA 4404 Security Analysis and Portfolio Management (3)Registration preference given to declared majors with a minimum 2.5 GPA. P: FINA 3904. Techniques and theories used in analyzing securities. Selection, management, evaluation, and revision of portfolios.

 

FINA 4454 International Finance (3)

Registration preference given to declared majors with a minimum 2.5 GPA. P: FINA 3724. Financing international trade and investments. Financial tools, principles, and problems of managing multinational business.

 

FINA 4564 Real Estate Appraisal (3)

Registration preference given to declared majors with a minimum 2.5 GPA. With a minimum 2.5 GPA. P: FINA 3554. Valuation of real property, appraisal for fi nancing purposes, and factors and conditions affecting residential and commercial values. Methods of appraising real property, utilizing cost, market data, and income approaches.

 

FINA 4574 Real Estate Management and Brokerage (3)Registration preference given to declared majors with a minimum 2.5 GPA. P: FINA 3554. Organization and conduct of real estate brokerage. Social, economic, legal, and ethical responsibilities of real estate brokers and managers.

 

FINA 4604 Real Estate Financing (3)

Registration preference given to declared majors with a minimum 2.5 GPA. P:  FINA 3554, 3724. Relationships among real estate, financial, and investor communities. Financing of real property assets.

 

FINA 4654 Commercial Bank Management (3)

Registration preference given to declared majors with a minimum 2.5 GPA. P: FINA 3144, 3824. Managing a commercial bank. American economy as viewed by commercial bank manager.

 

FINA 4734 Financial Management II (3)

Registration preference given to declared majors with a minimum 2.5 GPA. P: FINA 3824. Applies various fi nancial management decision-making techniques to complex business problems.

 

FINA 4854 Employee Benefits and Retirement Planning (3) Registration preference given to declared majors with a minimum 2.5 GPA. P: FINA 3724. Major estate planning strategies. Legal constraints, planning techniques, and introduction to tax issues.

 

FINA 4964 Topics in Finance (3)

Registration preference given to declared majors with a minimum 2.5 GPA. P: Consent of dept chair. Consideration of new and advanced topics.

 

FINA 4984 Topics in Real Estate (3)

Registration preference given to declared majors with a minimum 2.5 GPA. P: Consent of dept chair. Selected topics.

 

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Management (click course title for detailed description)

MGMT 3202 Fundamentals of Management (3)

Registration preference given to declared and intended majors with a minimum 2.5 GPA. P: ECON 2113. Organizational management, including managerial functions, understanding of individual needs and motivation, and managerial leadership.

MGMT 3302  Management of Organizations (3)
For Business Majors Only.  Credit cannot be earned for MGMT 3202 and MGMT 3302.  Cannot be used to fulfill the requirements of the business minor.  P: ECON 2113, ECON 2133, ACCT 2401.  Examines fundamental management principles and shows how managers can improve organizational effectiveness by attending to the human side of the enterprise.

 

MGMT 3352 International Business (3)

Registration preference given to declared and intended majors with a minimum 2.5 GPA. P: MGMT 3202. Framework within which international business is conducted. Analysis of typical business

and economic problems in multinational business.

 

MGMT 4001, 4002, 4003 Special Issues and Topics (1,2,3)

May be repeated for maximum of 3 s.h. P: Business major; consent of dept chair and instructor. Individual study of special issues and topics in management and business. Subject approved by instructor.

 

MGMT 4242 Organizational Behavior (3)

Registration preference given to declared majors with a minimum 2.5 GPA.  May receive credit for one of MGMT 4242, PSYC 3241. P: MGMT 3202. Human aspect of managing modern organizations. Modern theory and application of behavior with emphasis on applications.

 

MGMT 4252 Entrepreneurship (3) (WI)

Registration preference given to declared majors with a minimum 2.5 GPA. P: FINA 3724; MGMT 3202; MKTG 3832. New venture creation and management.

 

MGMT 4262 Small Business Management (3) (WI)

Registration preference given to declared majors with a minimum 2.5 GPA. 2 classroom and 2 lab hours per week. P: FINA 3724; MGMT 3202; MKTG 3832. Student teams provide management counseling to area small businesses under continued supervision of instructor. Travel necessary. Drivers must provide copy of valid driver’s license and liability insurance. Drivers reimbursed for required travel.

 

MGMT 4272 Managing the Family Business (3) (WI)

Registration preference given to declared majors with a minimum 2.5 GPA. P: MGMT 3202. Business, personal, and interpersonal issues associated with family owned and managed firms.

 

MGMT 4342 Organizational Change and Development (3)

P: MGMT 3202; MGMT 4242 or PSYC 3241. Registration preference given to declared and intended majors with a minimum 2.5 GPA.  Basic, yet comprehensive, overview of organizational development. Evolution of fi eld, key concepts, and methods that drive organizational development; techniques to diagnose opportunities for change; and tools to implement and evaluate organizational development initiatives.

 

MGMT 4343 Organizational Leaders and Leadership (3)

P: MGMT 3202; MGMT 4242 or PSYC 3241. Registration preference given to declared and intended majors with a minimum 2.5 GPA. Current and emerging leadership theories as bases for discussing leadership ability of both historical and contemporary organization managers.

 

MGMT 4352 Management in a Global Economy (3)

Registration preference given to declared majors with a minimum 2.5 GPA. P: FINA 4454 or MGMT 3352 or MKTG 4992. Application of US management practices in foreign economies and performance implications of applying foreign management practices in US economy. Ethical, legal, and social responsibility concerns.

 

MGMT 4402 Human Resource Management (3)

Registration preference given to declared majors with a minimum 2.5 GPA. P: MGMT 3202. Management, procurement, development, maintenance, compensation, and utilization of effective working force by line and staff executives.

 

MGMT 4422 Labor Relations (3)

Registration preference given to declared majors with a minimum 2.5 GPA. P: MGMT 3202.  Labor in US. History, structure and government of unions, labor law, collective bargaining processes, contract administration, and public sector organizations.

 

MGMT 4482 Managerial Negotiation (3)

Registration preference given to declared majors with a minimum 2.5 GPA. P: MGMT 3202. Role of negotiation in management. Goal formation, buying and selling, employer-employee relations, and mergers and acquisitions. Various bargaining strategies and tactics.

 

MGMT 4842 Business Policy (3) (WI)

P: Senior standing; declared major in College of Business; FINA 3724; MKTG 3832; MGMT 3202; OMGT 3123. Integrated analysis of administration and policy determination from overall management point of view under conditions of uncertainty.

 

MGMT 4952 Topics in Management (3)

Registration preference given to declared majors with a minimum 2.5 GPA.  May be repeated for credit with change of topic and consent of dept chair. P: Senior standing; MGMT 3202; consent of dept chair. Selected topics.

 

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Management Information Systems
(click course title for detailed description)

MIS 2223 Introduction to Computers (3)

Basic concepts of data processing and computer programming.

 

MIS 3063 Introduction to Management Information Systems (3)

Registration preference given to declared and intended majors with a minimum 2.5 GPA. P: MIS 2223. Information systems in business and hardware and software tools to implement them.

 

MIS 3673 Software Design and Development (3)

Registration preference given to declared and intended majors with a minimum 2.5 GPA. P: MIS major; MIS 3063. Design and development of software for business applications.

 

MIS 3943, 3953 Topics in Management Information Systems (1,2)

Registration preference given to declared and intended majors with a minimum 2.5 GPA. P: Consent of dept chair. Selected topics of contemporary interest in Management Information Systems.

 

MIS 4113 Data Base Management Systems (3)

Registration preference given to declared majors with a minimum 2.5 GPA. P: MIS 3063. Analysis of data base theory and practice.

 

MIS 4123 Telecommunications and Networked Systems (3)

Registration preference given to declared majors with a minimum 2.5 GPA. P: MIS 3063. Detailed study of evolving communication technology and management problems associated with communication networks.