AC101

FINANCIAL ACCOUNTING

(4 credit hours)

Fall/WinterPrerequisites: ---Corequisites: MT155

This introductory financial accounting course presents accounting as an information system that produces summary financial statements, primarily for external users. Students study the forms of business Organization, recording and analyzing transactions, and financial statement preparation. Ethical situations will also be addressed.

AC102

FINANCIAL ACCOUNTING II

(4 credit hours)

Winter/SpringPrerequisites: AC101

A sequel to AC101, this financial accounting course continues the study of the fundamental principles and procedures of accounting. The course includes a study of cash; inventories; property, plant, and equipment; intangible assets; current liabilities; corporations (including capital stock and dividends); long-term liabilities (bonds and notes); the statement of cash flows, and financial statement analysis. Ethical situations will also be addressed.

AC207

MANAGERIAL ACCOUNTING I

(4 credit hours)

Fall/SpringPrerequisites: AC102

This course presents accounting as a system of producing information for management decisionmaking. The course emphasizes the identification and interpretation of data for planning, controlling, and evaluating performance of a business and its components. Manufacturing cost systems, incremental analysis, and capital budgeting are covered in the context of business returns.

AC303

INTERMEDIATE ACCOUNTING I

(4 credit hours)

WinterPrerequisites: AC207

This intermediate accounting course is a continuation of the study of accounting theory and practice as it relates to current assets, including monetary assets, receivables, and inventories. There will also be examination of the standard-setting process, the accrual process, and preparation of financial statements. This course uses a rules-based approach to solve complex accounting problems with consideration of US and international standards. Ethical considerations will be addressed.

AC305

TAXATION

(4 credit hours)

Spring/Even yearPrerequisites: AC102 or consent of the Program Director

A study of the theory and principles of federal income taxation for individuals. The course reviews preparation of tax returns in accordance with the internal revenue code and other supplementary IRS rulings. Emphasis is given to real-life scenarios and cases. Students will prepare complex individual tax returns using a professional computer package.

AC306

MANAGERIAL ACCOUNTING II

(4 credit hours)

Spring or As NeededPrerequisites: AC207

A sequel to Accounting 207, this course continues the study of accounting as a system of producing information internal management use. This course includes a study of centralized and decentralized organizations, responsibility accounting, transfer pricing, differential analysis, cost allocation, activity-based costing, and cost management for just-in-time environments.

AC310

ADVANCED TOPICS IN TAXATION

(4 credit hours)

Spring or As NeededPrerequisites: AC305 and consent of the Program Director

Taxation of corporations, partnerships, and specific trusts. Students will practice preparation of various types of tax returns. There is coverage of tax regulations related to specific current topics in taxation and continued discussion on representation of clients before the Internal Revenue Service.

AC315

ACCOUNTING INFORMATION SYSTEMS

(4 credit hours)

Spring/Odd YearPrerequisites: AC102 and CI101

A study of internal control systems, data processing concepts, and accounting procedures and controls. The course focuses on typical accounting information systems. Using professional software, students gain hands-on experience in financial planning and modeling.

AC320

FORENSIC ACCOUNTING

(4 credit hours)

Fall or As NeededPrerequisites: Consent of the Program Director & Junior standing

Emphasis on federal legislation related to fraud examinations. Topics include coverage of laws preserving the rights of individuals suspected of committing fraud, laws that govern civil and criminal prosecutions, the admittance of evidence, and the testimony of expert witnesses.

AC330

CRIMINAL TAX PRACTICE AND PROCEDURE

(4 credit hours)

Spring or As NeededPrerequisites: AC305 and consent of the Program Director and Junior standing

This course studies federal criminal tax law and procedure, including the prosecution and defense of Title 18 and Title 26 criminal tax offenses, federal and local rules of criminal procedure, pre-trial practice, methods of proof, representation of witnesses, federal sentencing guidelines, and related civil considerations.

AC340

PRINCIPLES OF FRAUD INVESTIGATION I

(4 credit hours)

Winter or As NeededPrerequisites: Consent of the Program Director & Junior standing

An introductory course in fraud examination methodology covering skimming, cash larceny, billing schemes, check tampering, payroll schemes, fraudulent financial statements, interviewing witnesses and writing investigative reports.

AC345

PRINCIPLES OF FRAUD INVESTIGATION II

(4 credit hours)

Winter or As NeededPrerequisites: AC340, Consent of the Program Director & Junior standing

An intermediate course in fraud examination elaborating on topics which are introduced in AC340. Most examination will contain representative questions from the CFE (Certified Fraud Examiner) examination.

AC401

AUDITING THEORY

(4 credit hours)

Spring/Odd YearPrerequisites: AC102 & Junior standing

An examination of the accounting profession, professional ethics, auditors' legal responsibilities, and financial audits by external auditors. The course surveys the development of auditing standards: the generally accepted auditing standards and official pronouncements. Practical applications are presented as illustrative cases. The case coverage includes audit planning, internal control evaluation, substantive audits and audit reporting. Sarbanes-Oxley is also presented.

AC420

CURRENT TOPICS AND CASES IN FORENSIC ACCOUNTING

(4 credit hours)

Spring or As NeededPrerequisites: Consent of the Program Director & Junior standing

This course will cover applicable current issues in forensic accounting and review questions from the CFE (Certified Fraud Examiner) examination.

BS101

INTRODUCTION TO BUSINESS

(4 credit hours)

Fall/Winter/SpringPrerequisites: ConsentCorequisites: EN151 & MT155

An examination and analysis of the basic structure and practices of the business community and their impact on economic, political and social institutions of the American society. This course will cover current business topics. Students will present in oral and written format throughout the course.

BS201

ENTREPRENEURSHIP

(4 credit hours)

WinterPrerequisites: AC101

A fundamental approach to entrepreneurship and opening a small business. The course considers planning, capital procurement, profit analysis, regulatory requirements, management arts, and business plan requirements. A final project consisting of a detailed business plan will be required.

BS205

BUSINESS COMMUNICATIONS

(4 credit hours)

Fall/SpringPrerequisites: BS101

This course will assist students in developing the skills needed to communicate effectively in diverse work environments. The course will examine and practice essential skills for success in management. Emphasis is placed on research, organization, writing, and presentation of business communications. Topics integrated throughout the course include global communication, business ethics, and cultural differences in the business environment. Technological applications and ethical/cross-cultural considerations in the workplace are also discussed.

BS210

BUSINESS LAW

(4 credit hours)

FallPrerequisites: BS101

A study of the concepts, principles, and rules of law that apply to the practice of business in an everchanging world. This course includes legal and equitable principles related to business associations, partnerships and corporations. Students are exposed to the functions and responsibilities of how various business departments relate to a legal construct. A strong ethical responsibility is emphasized throughout the class. Other concepts include diversity, employment law, cyber law and privacy, Equal Employment Opportunity issues.

BS251

MANAGING GROWTH OF THE BUSINESS

(4 credit hours)

FallPrerequisites: BS101

This course exposes students to the unique challenges of managing the growth of small businesses. It concentrates on company issues during implementation and growth phases, as well as long-term management considerations. The differences between small firms and large organizations, management needs, practices, and financial resources are examined.

BS271

ENTREPRENEURSHIP AND THE USE OF TECHNOLOGY

(4 credit hours)

WinterPrerequisites: BS201

Students will learn the necessary skills to create successful, high-value enterprises, with an emphasis on markets for technology and venture capital. Case studies will analyze current information and marketing technologies.

BS281

ENTREPRENEURIAL MARKETING

(4 credit hours)

FallPrerequisites: BS201

The course focuses on the key marketing strategies relative to new venture initiation, as well as marketing decisions for small and growing organizations. In the course, students learn to apply marketing concepts and address special challenges and opportunities unique to entrepreneurial firms. The course will also address creative approaches to marketing communications.

BS301

ENTREPRENEURIAL FINANCE

(4 credit hours)

Winter/SpringPrerequisites: BS201 & FN201

This course identifies and follows the wealth creation cycle beginning with company startups, successive stages of private equity financing, and ending with the harvesting of created wealth through a sale, merger, or initial public offering. Emphasis is placed adaption of financing and financial contracts for entrepreneurial firms. Topics also include information asymmetry problems, the high degree of uncertainty, and conflicts of interest associated with start-ups.

BS310

ADVANCED TOPICS IN BUSINESS LAW

(4 credit hours)

Spring or SummerPrerequisites: BS210

Current topics in Business Law are addressed with emphasis related to current events. A current example would be the role of the United States Supreme Court or laws related to diversity issues.

BS321

INTERNATIONAL BUSINESS

(4 credit hours)

FallPrerequisites: BS101 & Junior standing

An analysis of the international business environment and the role and behavior of multinational corporations in today’s ever-changing geopolitical landscape. The course considers the implications of sovereign states, economic blocks and world trade, monetary transactions, national cultural structures, political, social and ethical issues. Emphasis is placed on contemporary issues and related ethical considerations.

BS350

BUSINESS ETHICS

(4 credit hours)

WinterPrerequisites: BS101 & Junior standing

A study of contemporary moral standards and their relationship to professional ethics in all areas of business and management. Ethical dilemmas will be presented with a focus on the idea that “Following the Rules is Sometimes Not Enough.” The case method will be utilized.

BS421

CURRENT TOPICS IN INTERNATIONAL BUSINESS

(4 credit hours)

WinterPrerequisites: BS321

This course is designed to follow BS321. The course examines strategic management concepts as they relate to international business. The focus of this course will be on current events that affect the landscape of international business. This allows the student to apply his/her knowledge of international business to a particular region of the world with a strategic emphasis and to learn the impediments and opportunities for international commerce. The area of focus changes.

BS441

STRATEGIC MANAGEMENT AND POLICY

(4 credit hours)

WinterPrerequisites: Senior standing

This course is the capstone course of the business administration curriculum. Emphasis is on implementation and control issues. This course uses case studies to reinforce the essential concepts of the business administration curriculum.

BS493

DIRECTED READINGS

(4 credit hours)

As NeededPrerequisites: Consent of the Program Director

This course allows students to pursue study with a faculty member in an area not offered in the traditional business curriculum. It may be used to satisfy elective credit and may not be used as a substitute for a concentration course without the written permission of the Program Director.

BS494

INDEPENDENT STUDY IN BUSINESS

(4 credit hours)

As NeededPrerequisites: Consent of the Program Director

This course allows students to pursue independent study with a faculty member in an area not offered in the traditional business curriculum. It may be used to satisfy elective credit and may not be used as a substitute for a concentration course without the written permission of the Program Director.

EC201

PRINCIPLES OF MICROECONOMICS

(4 credit hours)

Fall/WinterPrerequisites: EN151 or Consent of BHS or BS Program Director

A study of the theories of microeconomics including the relationship between supply and demand, price and production in perfectly competitive, monopolistic competitive and oligopoly, and monopolistic market structures. Emphasis and examples are related to current local, national, and international events which relate to microeconomic theory.

EC202

PRINCIPLES OF MACROECONOMICS

(4 credit hours)

Winter/SpringPrerequisites: EN151 or Consent of BHS or BS Program Director

A study of macroeconomic issues including factors of economic growth (productivity), unemployment and inflation. Government policy that attempts to balance economic, political and social considerations is examined with an emphasis on contemporary events.

EC311

COMPARATIVE ECONOMIC SYSTEMS

(4 credit hours)

SpringPrerequisites: Consent of BHS or BS Program Director

A study of the historical development of economic theories of capitalism, fascism, socialism, and communism. The relationship between economic theory and current global macroeconomic issues is examined with small group discussion and presentation requirements. Current topics in the geopolitical world are covered as necessary.

EC431

INTERNATIONAL ECONOMICS

(4 credit hours)

FallPrerequisites: EC202 & Senior standing

An examination of global economic considerations including trade issues and current trade treaties, international monetary policy, balance of payment issues and regional economic integration. Special emphasis is given to matters related to current economic events and how they affect both global and domestic economic policy.

FN201

PRINCIPLES OF CORPORATE FINANCE

(4 credit hours)

Winter/SpringPrerequisites: BS101

An overview of basic concepts, principles, and recent innovations in financial management. Topics covered will include risk and return, valuation, capital budgeting, capital structure and cost of capital, dividend policy, financial planning, international financial management and corporate restructuring. Current events related to corporate finance will be addressed.

FN205

PERSONAL FINANCIAL PLANNING

(4 credit hours)

Fall/WinterPrerequisites: BS101

This course includes basics of personal financial planning for different objectives, based upon the risk tolerance and financial position of the individual investor. Portfolio planning and asset allocation, retirement planning, housing and its financing, estate planning, and elder issues are included. Students will gain an understanding of personal financial planning and develop the skills necessary to make informed decisions about personal finance. Information related to the CFP (Certified Financial Planner) examination will be presented.

FN302

THE STOCK MARKET AND INVESTMENTS

(4 credit hours)

FallPrerequisites: FN201 or consent of the Program Director

Introduction to securities markets and how they function. This course covers the interpretation of market changes, capital flow, and factors influencing stock market prices. Strategies and theories of investing are studied using various analytical tools and sources of investment information. Case studies and stock market games are used to simulate real-life scenarios. Special attention is given to investing in difficult and everchanging economic conditions. The role of ethics in stock trading is also a topic of discussion.

FN320

MONEY AND BANKING

(4 credit hours)

SpringPrerequisites: BS101

This course addresses classical and contemporary issues in the thMotion in one, two and three dimensions, kinematics equations and problem-solving, Newton’s laws and applications, work, power, and energy, impulse, momentum, center of mass, circular motion, gravity, and solids and fluids are considered. Heat and temperature, laws of thermodynamics, thermal properties and processes, heat calculations and production of energy through solar panels, adiabatic and isothermal properties of alternate fuel source are also discussed. Term paper required.eory of money, banking, and financial institutions. Topics covered include the gold standard, the structure of central banks and the Federal Reserve system, theories of money demand and money supply, the relationship between money supply and overall economic activity, and the theoretical and practical aspects of monetary policy. Current topics related to the economy will be discussed.

FN323

COMMERCIAL BANKING

(4 credit hours)

WinterPrerequisites: FN201 or consent of the Program Director

A comprehensive study of commercial banking and its role in the economy. This course emphasizes the practical application of economic principles as they relate to bank management and regulatory policy. Topics include banking history and regulation, consumer and commercial credit analysis, asset and liability management, risk management, loan policy, and money management services. Current trends such as bailouts, on-line banking, and internationalization will also be addressed.

FN333

FINANCIAL STATEMENTS ANALYSIS

(4 credit hours)

FallPrerequisites: AC101, FN201 or FN205, or consent of the Program Director

This course, designed to prepare students to effectively interpret and analyze financial statements, explores financial reporting topics in depth. This course will cover the ethical challenges faced relative to financial statement analysis and stock analysis. statement analysis.

FN341

INTERNATIONAL FINANCE

(4 credit hours)

WinterPrerequisites: FN201 or FN205 or consent of the Program Director

This course will introduce students to global financial markets. Emphasis is placed on operations of multinational firms and foreign exchange markets. Topics include international financial markets, international banking, currency derivative markets, Euromarkets, risk management, and investment decisions in the global marketplace. The current state of international banking will also be discussed.

FN350

REAL ESTATE ANALYSIS

(4 credit hours)

FallPrerequisites: FN201 or FN205 or consent of the Program Director

This course covers finance related to residential and commercial real estate. The material covered will explore functions of commercial banks and other financial institutions that provide funding for real estate projects, as well as direct entry into the real estate industry. Financial analysis of commercial real estate projects will be covered.

MN201

PRINCIPLES OF MANAGEMENT

(4 credit hours)

Fall/WinterPrerequisites: BS101

A study of the function and underlying social and motivational issues that affect mangers and supervisors in today’s complex and diverse business environment. Emphasis is on the practical applications of management principles in existing and emerging businesses. This course considers leadership theory, decision-making issues, communication issues and motivational theory.

MN310

ORGANIZATION THEORY AND DEVELOPMENT

(4 credit hours)

WinterPrerequisites: MN201

A study of the elements of organizational behavior that focus on human behavior, diversification, and global awareness. Elements of quality, technology, ethics, organizational design, performance, conflict, leadership and behavior modification are examined.

MN312

(4 credit hours)

Fall/SpringPrerequisites: MN201 or consent of instructor

This course examines the Human Resource (HR) function in today’s multicultural, diverse and changing business environment. The purpose of the approach is to expose the student to the functions and responsibilities of the modern HR department with a strong ethical emphasis. Individual and group presentations, as well as roleplay, are included.

MN314

WAGE AND BENEFITS ADMINISTRATION

(4 credit hours)

WinterPrerequisites: MN201 or consent of instructor

This course covers the administration and execution of compensation and benefits in the modern firm. Compensation models and theory are included as well as monetary and non-monetary benefits, job sharing, flex-time, cafeteria plans and domestic partner benefits and rights.

MN316

CURRENT ISSUES IN LABOR AND MANAGEMENT LAW

(4 credit hours)

SpringPrerequisites: Consent of the Program Director

This course focuses on the growth and development of employee–sensitive organizations and unions. The course considers labor laws, equal employment opportunity, collective bargaining techniques, negotiation techniques, grievance procedures and government participation in labor/management processes. Emphasis is given to current events in the area of employment.

MN317

BASICS OF MANAGEMENT SCIENCE

(4 credit hours)

As NeededPrerequisites: MT221 & Junior standing

An introduction to the application of mathematical models in the management decision-making processes. Topics such as linear transformation, matrices, mathematical models, constraint optimization, linear programming and formulation solution are studied.

MN325

CONTEMPORARY ISSUES IN SPORTS AND ENTERTAINMENT MANAGEMENT

(4 credit hours)

Fall or As NeededPrerequisites: MN201, Junior standing, & consent of the Program Director

This course is a survey course and is designed to provide students with an overview of the basic organizational and business structure of the sport, fitness, and leisure industries. The content areas include professional, Olympic, intercollegiate, and the fitness promotion business sector as well as an introduction to the management of a signed artist in the entertainment sector. The course introduces students to a variety of managerial topics that are unique to the S&E industry. Topics covered will include marketing, management, finance, facility operations, and legal aspects.

MN341

ETHICAL LEADERSHIP AND CORPORATE SOCIAL RESPONSIBILITY

(4 credit hours)

Spring or As NeededPrerequisites: MN201 & BS350 or consent of instructor

This course will examine the ethical dilemmas of leadership, the foundations, and context of moral choice, the moral implication of decision-making within public organizations and the impact upon staff, morale, personal integrity and citizens. The purpose is to make visible the ethical challenges and decisions criteria facing leaders, to explore the leadership role in sharing the organization's ethical culture, and to examine governmental alternatives in a post-Enron, post-Madoff world.

MN421

CURRENT TOPICS IN MANAGEMENT

(4 credit hours)

SpringPrerequisites: MN201 & Senior standing

This course is a seminar on current topics in management. The topics include a critical evaluation of crisis management and corporate crisis communication, polarity management, change management, diversity management and engagement with various local, state and federal political entities in a business environment. Activities involving ethical lobbying will also be included.

MN493

SPECIAL TOPICS IN MANAGEMENT

(4 credit hours)

As NeededPrerequisites: Senior standing

Special contemporary topics in management will be identified and presented with emphasis on application and implications of management techniques.

MR201

PRINCIPLES OF MARKETING

(4 credit hours)

Fall/WinterPrerequisites: BS101

An introduction to marketing using a managerial approach. Topics include product development, pricing methodology, promotional strategies and product distribution. The course also analyzes marketing strategy's social, environmental and ethical impact.

MR310

ADVERTISING

(4 credit hours)

Fall/Even year or As NeededPrerequisites: MR201 or consent of instructor

This course defines the principles, processes, and deployment of advertising and sales promotion functions for both profit and non-profit organizations. Major advertising media such as print, display, radio, television and internet methodology are considered. An extensive final group project is required.

MR311

PUBLIC RELATIONS

(4 credit hours)

Winter/Even Year or As NeededPrerequisites: MR201 or consent of instructor

This course is an examination of socializing agents, structural constraints and demographic parameters that influence consumer behavior and buying decisions in a market-defined social environment. The emphasis is on communication and on the presentation elements of the public relations function. The course introduces strategic issues and effective practices of communication between organizations and their constituencies. It includes the study of public opinion research, media relations, public communication campaigns, consumer identity, and representational ethics. Students gain practical experience in writing news releases, conducting surveys, and designing integrated campaigns. Oral and written group and individual presentations are required.

MR325

SELLING TECHNIQUES

(4 credit hours)

Winter/Odd YearPrerequisites: MR201 & Junior standing

This course covers sales and selling methods, the integration of the art of selling into the total marketing processes and programs, and the value of establishing appropriate communication between sellers and buyers. Ethical and social factors are also studied.

MR335

ADVANCED MARKETING MANAGEMENT

(4 credit hours)

WinterPrerequisites: MR201 & Junior standing

Methods of marketing management are studied with emphasis on organization, buyer behavior, product and market development, and promotion. There are also ethical dimensions and international marketing integrated throughout the course. Case studies, oral and written presentations, and market plans are included.

MR340

MARKETING RESEARCH

(4 credit hours)

SpringPrerequisites: MR201 & Junior standing

This course introduces techniques of marketing research. The emphasis is placed on systematic research design and the accumulation and interpretation of information for marketing decision-making.

MR355

INTERNATIONAL MARKETING STRATEGIES

(4 credit hours)

WinterPrerequisites: MR201

This course introduces students to the environment and basic principles underlying the design and implementation of marketing strategies across countries and within foreign countries. Topics will cover the global market environment, and the decision issues and problems faced by international marketers in planning and conducting activities on product, distribution, promotion, and pricing. Students will concentrate on a particular country or region and will use this country as a source for their final project and presentation.

MR360

SPORTS AND ENTERTAINMENT MARKETING

( credit hours)

Spring or As NeededPrerequisites: MR201 & Junior standing

This course will compare and contrast the field of sports and entertainment marketing with the practices and applications of mainstream marketing. Coursework will include a historical overview of sports marketing and will examine the application of marketing principles to collegiate and professional sports organizations and the entertainment industry and the professional sports enterprise in general. Course content will be a combination of lecture, guest speakers, assigned readings, videos, case studies, research assignments and special projects.

MR420

SPECIAL TOPICS IN MARKETING

(4 credit hours)

As NeededPrerequisites: Senior standing

Special and contemporary topics in marketing will be identified and presented with emphasis on application and implications of management techniques.

MR440

STRATEGIC MARKETING PROBLEMS

(4 credit hours)

SpringPrerequisites: MR201 & Senior standing

This course is a presentation of concepts, principles and case studies of strategic problems in product and service development. The primary emphasis is on pricing tactics, consumer reaction and market impact in relation to the product life cycle.