The semesters listed after course descriptions indicate when courses are expected to be offered. Schedules are subject to change; students should confirm semester offerings with the department when planning degree programs. You can also jump directly to graduate courses, business administration courses or special and advanced courses.
203. Principles of Accounting I (3)
An introduction to financial accounting, with emphasis on sole proprietorships. Topics include journalizing and posting transactions, adjustments, financial statement preparation, current assets, plant and equipment, and liabilities. (Prerequisite: MATH 101 or Math Placement Examination). FALL.
204. Principles of Accounting II (3)
A continuation of financial accounting with emphasis on corporations, including an introduction to cost accounting, the budgeting and accounting concepts involved in managerial decision-making, and a brief introduction to federal income taxation. (Prerequisite: ACCT 203). SPRING.
301, 302. Intermediate Accounting I, II (3, 3)
A detailed study of financial accounting and statement presentation, including the application of accounting theory, standards, principles and procedures to financial accounting problems. This is a central course sequence for accountancy majors, also open to non-majors seeking more detailed study of financial accounting. (Prerequisite: ACCT 204 for 301; 301 for 302.) FALL, SPRING.
305. Business Law I (3)
Review of the nature of law, legal procedure, the judicial system and crimes and torts; a study of contracts, forms of agreement and performance, and the discharge and enforceability of contractual arrangements; analysis of sales of goods and other transactions under the Uniform Commercial Code, including the rights of customers, dealers, managers and the public. (Prerequisite: junior standing or departmental permission.) FALL, SPRING.
306. Business Law II (3)
Legal problems of business enterprises, including employer-employee relationships, principals and agents, partnerships and corporations, and government regulation of business; creditors’ and debtors rights; and real and personal property laws. (Prerequisite: ACCT 305). OFFERED OCCASIONALLY.
Managerial Cost Accounting (3)
Coverage includes the cost accounting cycle, job order, process and standard cost systems; by-products and joint-products; direct costing; and profit planning. (Prerequisite: ACCT 204). SPRING.
313. Federal Income Tax Accounting (3).
A detailed study of federal income taxation at individual levels, including sole proprietorship, with some discussion of tax planning and research. (Prerequisite: ACCT 204). FALL.
318. Accounting for Governmental and Non-Profit Organizations (3)
Specialized accounting for non-profit organizations, including state and local government units and institutions such as colleges and hospitals. (Co-requisite: ACCT 302). OFFERED AS NEEDED, INCLUDING SOME MAY TERMS.
350. Topics in Accountancy (3)
In-depth theoretical and practical coverage of accounting concepts in a specialized area, with emphasis on use of the conceptual knowledge in planning and problem solving. Topics may include but are not limited to: advanced cost accounting, current issues involving ethics, health care accounting and corporate controllership. May be repeated with a different topic. (Prerequisite: instructor’s permission). OFFERED AS NEEDED.
412. Auditing (3)
Auditing principles, concepts, procedures, standards, opinions and reports; ethics of the profession; and sampling techniques. (Prerequisites: ACCT 302 and 414). FALL.
413. Advanced Tax Accounting (3)
The federal tax laws related to corporations, estates and trusts, as well as federal estate and gift taxes. A portion of the course is devoted to state and local taxes. The emphasis in the course is on tax research. (Prerequisite: ACCT 313). OFFERED AS NEEDED.
414. Accounting Systems and Controls (3)
This course studies Accounting Information Systems with an emphasis on internal controls to assure the quality of financial information and prevention of fraud and theft. Best practices for operation and control of a responsive system that supports external financial reporting; internal managerial reporting and effective cash management are also emphasized. (Prerequisites: ACCT 301 and CIS 140). SPRING.
416. Advanced Accounting (3)
The emphasis is on business combinations and consolidated financial statements, with some consideration given to other complex accounting applications such as partnerships, non-profit accounting, fiduciary accounting and foreign currency translations. (Prerequisite: ACCT 302). FALL.
417. CPA Review (3)
For students who have completed their accounting major and are planning to take the CPA or CMA examination. Emphasis is on the theory and practice portions of the examination, with some additional work on auditing. Review materials and assistance are also avail- able for the business law portion of the examination. (Prerequisites: instructor’s permission and completion of 21 semester hours in accounting). OFFERED AS NEEDED.
You must be admitted to the Master's Program in Accounting to take these courses.
510. Corporate Financial Reporting (3)
Course will examine theory for financial accounting for income measurement and balance sheet reporting. Selected Generally Accepted Accounting Principles advanced topics will be discussed. Annual and quarterly reports to shareholders and governmental agencies will be examined.
511. Controllership and Internal Auditing (3)
Course examines the responsibilities and functions of the controller in the daily operations of a corporate setting. Topics will include study and analysis of internal control procedures, budget preparation, management of financial resources and liabilities, and reporting requirements under the controllership responsibility.
512. Advanced Auditing (3)
Course will cover current auditing professional pronouncements and standards as promulgated by Auditing Standards Board, Public Company Accounting Oversight Board, and the International Accounting Standards Board. Course will include the process and preparation of financial statements in accordance with professional standards.
513. Corporate and Partnership Taxation (3)
Study of tax theory and application of tax laws to corporate and partnership entities. Topic coverage will include tax issues related to formation, operation, reorganization, consolidation, liquidation, and filing requirements of corporate and partnership entities.
514. Advanced Accounting Information Systems (3)
Management of accounting information system projects. Topic coverage includes planning, implementing and control of selected information models. Course will also discuss and analyze the auditing of financial data in a computerized environment.
515. Financial Statement and Fraud Analysis (3)
Course will analyze financial statements and case studies illustrating examples of financial fraud. The roles of management and the fiduciary responsibility of the public accountant will be examined.
516. Current Topics and Accounting Theory (3)
Study of the convergence process of Generally Accepted Accounting Principles and International Accounting Standards. Topic coverage of the ongoing process to integrate U.S. and international accounting standards. Course coverage will include the discussion and comparison of integrated financial principles into the comprehensive financial statements.
518. Accounting for Non Profit Entities (3)
Topic coverage of accounting and reporting for non-profit organizations including state and local government units, hospitals, public schools, and colleges and universities. Analysis of financial statements and audit procedures related to non-profit organizations will also be examined.
520. Advanced Analytics (3)
Course emphasizes the importance of analytical tools in the accounting profession. Topic coverage will include the use of Excel and Access for problem solving with statistical analysis tools, what-if analysis situations, advanced charting and building and using data bases and analyzing data and information for effective decision making.
521. Leadership, Communication, and Professional Ethics (3)
A study of professional and ethical standards of various governing bodies and the development of written and oral communication skills pertinent to the accounting profession. Course will also discuss practice management, and the development and maintenance of client relations.
320. Managerial Finance (3)
The interpretation and utilization of financial information as used by corporate managers in the decision-making process. Coverage includes financial statement analysis, capital structure of corporations, debt and equity instruments, current asset management, operation and capital budgeting, time-value applications and financial forecasting methods. (Prerequisite: ACCT 204). FALL, SPRING.
321. Investments and Security Analysis (3)
Introduction to the major security exchange markets and related regulatory agencies, techniques for valuation of equity securities, bond investments and financial statement analysis. Personal financial planning through portfolio development and analysis and industry and market research. (Prerequisite: BAD 320). OFFERED AS NEEDED.
230. Marketing (3)
The nature and significance of marketing, its functions and institutions; the market for consumer goods; consumer motivation and behavior; policies and practices, research, development, physical distribution, price and non-price competition; and governmental relationships to marketing activities. Coverage includes the commodity, functional and institutional approaches to the study of marketing, supplemented by case studies and computer problems. FALL, SPRING.
331. Marketing Research (3)
Development of the skills necessary to specify and use market and buyer information in defining marketing problems and making marketing decisions. Applied marketing research problems are investigated through readings, case subjects and computer analysis using the SPSS system and an original marketing research project is undertaken. (Prerequisites: BAD 230 and MATH 204 or 304). SPRING.
332. Consumer Behavior (3)
Theory and research related to consumer behavior, including such topics as the role of personality, motivational, perceptual, learning and attitudinal variables; family and cultural influences; and various decision-making models. (Prerequisite: BAD 230). FALL.
333. Advertising and Promotions Management (3)
Provides an understanding and evaluation of the advertising function within the modern business environment. Topics relate to the promotional mix from a manager’s point of view, including decisions about promotional campaign design, budgeting, message and media selection and measurement of effectiveness. Special emphasis on social and ethical aspects of the advertising program. (Prerequisite: BAD 230). SPRING.
334. Retailing (3)
A comprehensive upper-level management view of retail decision making. The emphasis is on strategic, business-level and functional processes in the re- tail chain system, applying marketing, management, finance and accounting principles in the retail environment. A group case analysis is required. (Prerequisite: BAD 230). FALL.
335. Sales Management (3)
The role of sales management in achieving strategic and marketing objectives. The emphasis is on account management, policy, structure, forecasting, territory design, quota setting, recruitment and selection, training, motivation and compensation system design. (Prerequisite: BAD 230). SPRING.
337. International Marketing (3)
Methods of establishing and servicing foreign markets amid the complexities of differing cultural, legal and business environments. The emphasis is on pricing, promotion and channels of distribution. Coverage includes discussion of exporting, importing and tariff barriers. (Prerequisite: BAD 230). FALL, ALTERNATE YEARS.
338. Brand Management (3)
The brand management course focuses on initiating, building and maintaining brand identity for start-ups, small companies and large organizations. Integrated marketing techniques used to build brands as well as the evolving role of the brand manager are covered. A team-based practicum on building a brand is included. (Prerequisite: BAD 230). FALL, SPRING.
439. Marketing Management (3)
Key elements of successful management of the marketing function in modern organizations. The emphasis is on planning and decision-making procedures in market management, product development, pricing, promotion and distribution. Requirements may include the development and implementation of a comprehensive marketing plan and a computer simulation. (Prerequisites: 6 semester hours of marketing and junior standing). OFFERED OCCASIONALLY.
241. Management (3)
The varied roles and skills required of the modern manager are examined in a framework of competing values - control vs. flexibility, and internal vs. external focus. Planning, delegation, power, motivation, teamwork and creativity are examined. Using personal assessment devices, students gain insights to their levels of skill and competency. FALL, SPRING.
242. Business and Professional Communication (3)
Principles and practices of business and professional communication, paying particular attention to clear and effective transmittal of information. The course addresses different aspects of writing and speaking in professional environments, with emphasis on research techniques, periodicals, letters and reports. Open to second-semester freshmen. (Prerequisites: ENGL 101 and at least one BAD course). FALL, SPRING.
342. Information Technology and Project Management (3)
Issues of the information-age organization including the role of information and technology in creating and maintaining competitive advantage and managing projects. Explores the roles of the internet in creating new business models, including e-commerce, business-to-business computing and enterprise systems. (Prerequisite: BAD 241, CIS 140). FALL.
343. Production and Operations Management (3)
Quantitative and qualitative dimensions of problem solving and decision making for production and operations managers. Coverage includes planning, organizing and controlling conversion systems in both manufacturing and non-manufacturing industries, and integration of production and operations management tools and techniques with other functional areas of management decision making. (Prerequisites: BAD 241, MATH 204 or 304, CIS 140). FALL.
344. Human Resource Management (3)
Qualitative and quantitative methods of improving productivity and the quality of work life. Topics include government regulations influencing the work environment; human resource planning; recruitment, selection and development of the work force; motivation of individuals and groups; performance appraisal methods; and the nature and development of compensation programs. (Prerequisite: BAD 241). FALL, SPRING.
346. Social and Political Issues in Business (3)
Topics include the social, legal, moral and ethical pressures exerted on business enterprises by the external environment; the rules and ethical responsibilities of business persons; corporate governance; and the assessment of social and ethical performance. (Prerequisite: BAD 241). SPRING.
347. Management of Multinational Firms (3)
The development and functioning of the multinational firm, emphasizing and explaining the differences from the purely domestic enterprise. Topics include global strategic planning; international production, supply, personnel and contract negotiation; firm-host government relations; international trade and foreign investment; and foreign investment in the U.S. (Prerequisite: BAD 241). FALL, ALTERNATE YEARS.
348. Industrial/Organizational Psychology (3)
See PSYC 348 for course description.
443. Supply Chain Management (3)
Examines the activities necessary for effective supply chain management. Topics include design strategy, forecasting, sourcing strategy, logistics, global issues, performance measurement and Enterprise Resource Planning. (Prerequisites: BAD 342 or 343). SPRING.
449. Capstone: Business Policy (3)
The general management function and related strategic processes from the viewpoint of the chief executive officer. Cases, readings, lectures and simulation exercises help develop analytic skills and the ability to integrate important variables. (Prerequisite: completion of other business core requirements.) FALL, SPRING.
261. Introduction to Sports Management (3)
Introduction to academic and professional field of sports management. Develops a framework for understanding the business of sport including an in-depth analysis of the sport and sport-related industries; emphasis given to applying the rational decision making model in the manager’s planning, organizing, leading, controlling decisions. Includes exploration of career opportunities. (Co-requisite: BAD 241).
362. Sports Marketing (3)
Application of marketing principles to sports, sports events, and sports products. Use of marketing strategies and techniques including public relations, sales, promotions and advertising for sports. Emphasis includes; sports as a marketing tool for other products, marketing of sports products; and emerging considerations in the sports marketing field. (Prerequisite: BAD 230).
363. Legal & Ethical Issues in Sports Management (3)
Survey of the legal and ethical issues in the sports industry. Topics may include negligence; liability; violence/crowd control; product liability; risk management; contracts; labor agreements; gender equity. Explores and analyses options for resolving specific legal and ethical dilemmas applying the rational decision making model.(Prerequisite: BAD 261).
364. Facility Planning and Management (3)
Explores the competencies necessary to manage and operate sport and other public event facilities. Topics include facility design, scheduling, security and supervision, housekeeping and maintenance, concessions and merchandise, risk management and insurance. Includes conceptual and technical aspects related to developing and operating sport-related events. (Prerequisite: BAD 241).
369. Professional Sports Management Internship (3)
Professional internship in sports management field involving direct experience in the management of; a sport facility, sports team, sports information for team/franchise, or marketing activities for team/ franchise, or front-office experience. Internship experiences that include a significant coaching component do not qualify for credit in this degree program. (Prerequisite: junior or senior standing)
250. Fundamentals of Entrepreneurship (3)
Examines the role and develops the basic skill set of the entrepreneur in both start-up companies and more mature organizations. Topics covered include writing a prospectus/initial business plan, securing funding, developing new products/services, global sourcing and protecting intellectual property. FALL, SPRING.
351. The Entrepreneurial Experience (3)
An experiential based course providing opportunities to apply and refine the fundamental skills of entrepreneurship. Cases, interaction with professional, experiential challenges and a major entrepreneurial project are the primary pedagogical approaches used in this applied course. (Prerequisite: BAD 250). FALL, SPRING.
199. Exploratory Internship (1-3)
255. Field/Travel Experience (3)
Includes a four- to five-day stay in a major metropolitan city in the U.S. or Canada. Students visit a variety of institutions such as security/commodity markets, international financial centers, advertising agencies, government centers and cultural exhibits, with free time also in which to experience the diverse flavors of a major city. Individual academic assignments relate the field/ travel experience to the student’s specific major. (Prerequisite: junior status). OCCASIONAL MAY OR SUMMER TERMS.
299. Experimental Course (1-3)
350. Topics in Business Administration (3)
In-depth theoretical and practical coverage of concepts in a specialized area of business administration, using the conceptual knowledge for planning and problem solving. Topics may include but are not limited to new product development, managing information, ethical considerations in decision making and cross-cultural business negotiations. May be repeated with a different topic. (Prerequisite: instructor permission). OFFERED AS NEEDED.
399. Professional Internship (1-12)
451. Independent Study (1-3)
(Prerequisite: departmental permission).