An introduction to current accounting theory and practice, including accounting concepts, principles, financial statements, the accounting cycle, and selected assets such as cash, receivables, inventory, and long-term assets. CREDIT: 3 SEMESTER HOURS.

A continuation of ACC 201. A study of accounting fundamentals including current liabilities, partnerships, corporations, the statement of cash flows, investments and financial performance evaluation, and accounting information for managerial decision-making.

An exploration of decision- making tools and use of accounting information used by internal management for directing and controlling an organization’s resources.

A comprehensive study of concepts and principles underlying corporate financial accounting and reporting. Emphasis is given to current assets and operating assets.

A continuation of ACC 301. A study of investments, current and long-term liabilities, stockholders’ equity, pensions, leases, accounting changes and error analysis, statement of cash flows, and interperiod income tax allocation.

This course is a continuation of ACC 301 and 302. The course consists of a comprehensive study of concepts and principles underlying current financial accounting and reporting practices, including IFRS. Topics include pensions, leases, accounting changes and error analysis, accounting for income taxes, statement of cash flows, governmental and non-profit accounting, business combinations and consolidated financial statements.

The study of cost behavior from a managerial perspective. The principles, practices, and procedures involved in collecting, assembling, analyzing, and controlling manufacturing costs are examined.

An exploration of the flow of accounting information and resources throughout the entity with respect to management decision/making and control. Hands-on experience with microcomputer accounting software is an integral part of this course.

A study of the attest function, including history, scope of service, ethics, and responsibilities. Planning procedures used in independent audits and the impact of materiality, risk, and internal controls are covered.

Study of generally accepted accounting and reporting principles for governmental and non-profit entities. Particular emphasis is on state and local government using fund accounting.

The study of accounting data and financial statements for reporting and planning purposes and the analysis and interpretation of financial statement for accounting, management, and investment purposes. Applications and financial software are utilized to construct pro-forma statements and complete case analysis assignments.

Study of federal income tax concepts, laws and rules relating to individuals and businesses. Basic tax return preparation and tax research are included.

Exploration of federal income tax laws, rules, regulations, and court decisions applicable to partnerships, corporations, fiduciaries and international transactions and estate and gift transfer taxes.

Off-campus, on-the-job employment related to the discipline of accounting.

An exploration of contemporary topics in accounting. Examples of topics include fraud auditing, forensic accounting, IFRS or other emerging or relevant topics. May be repeated up to three times for credit for different topics

A survey of business-application software with emphasis on the personal computer. The student learns word processing, electronic spreadsheets, data management, business graphics, and Internet concepts.

Application of communication theory to business writings and oral presentations.

This course focuses on numerical data analysis and interpretation. Topics include: measures of central tendency, probability, Test of Hypothesis, Regression, Correlation, ANOVA, Sample Survey, and how these concepts are applied in business and related areas

A study of the American legal system; basic legal rules relating to torts, crimes, and contracts; and the regulatory environment in which businesses operate. Attention is given to ethical considerations affecting business and law.

A study of the law relating to sales, negotiable instruments, real and personal property, agency, partnerships, and corporations. Attention is given to ethical considerations affecting business and law.

Prerequisites: ACC 201, BUA 204, and ECO 201, all with grades of C or better.

Discussions of philosophies, recent research, concepts, and tools of Lean. Credit: 3 semester hours.

Open sourced; group based; conceptual-tool development focused. Covers performance metrics students may utilize in all areas of business.

Prerequisites: ACC 201 and ECO 201, all with grades of C or better.

Discussions of philosophies, recent research, concepts, and tools of Quality Management. Credit: 3 semester hours

A study of the international business arena, including environmental forces (economic, cultural, technological, political, legal, physical) and their implications for development effective business strategies.

This course explores ethical issues that arise in the context of doing business and leading organizations. Specifically, this course helps students explore how leaders with the many dilemmas they face when making business and organizational decisions and apply moral reasoning to specific situations.

Prerequisites: MGT 301 and MKT 301.ACC 201 and ECO 201, all with grades of C or better.

Students will learn to manage their resources and make sound personal financial decisions that will enable them to make effective use of income and achieve personal financial success. Units of study include budgeting, careers and income, taxes, insurance, credit, banking services, saving, and investing.

Prerequisite: None.

The study of personal finances and investing activities. Topics include: personal financial statements, developing a financial plan and budget, personal finance applications of time-value-of-money, risk/insurance analysis, house-buying, investment strategies, stocks, bonds, mutual funds, credit borrowing, taxes, and retirement planning.

An overview of the basic concepts, principles, and analytical tools in financial management. Topics include: financial statement analysis and ratios, time-value-of-money, financial markets, taxation, interest rate calculations, dividends, stock and bond valuation, capital budgeting, risk and return, cost of capital, capital structure.

An extensive overview of the necessary skills for successful careers in finance and investments is explored. Topics include: developing research skills, financial writing and oral presentation techniques, investment mathematics, statistical tools, technology and computer software, online financial information and library resources, knowledge of independent investment research products and services.

The principles and analytical methods studied in FIN 330 are applied to real-world oriented cases for students to develop practice-oriented skills and solutions to problems facing the corporate financial manager.

The study of accounting data and financial statements for reporting and planning purposes and the analysis and interpretation of financial statement for accounting, management, and investment purposes. Applications and financial software are utilized to construct pro-forma statements and complete case analysis assignments.

Analyzes the management operations of investment firms, insurance companies, banks, and other lending institutions. Topics include: financial statements, performance analysis, asset/liability management, mergers and acquisitions, financial services and banking industry, firm organizational structure, legal and regulatory environment.

An overview of concepts and analytical tools of investment management. Topics include: modern portfolio theory, practical investment management, investment strategies, market efficiency, behavioral finance, investing internationally, mutual funds, asset allocation, managing equity and fixed income portfolios, fundamental and technical analysis, securities investment analysis.

Provides an overview of the challenges and opportunities of financing business enterprises including: developing a business and financial plan. The class is intended for future entrepreneurs who wish to start or purchase new ventures, those who wish to join rapidly growing organizations, or those who desire to work in private equity, venture capital or business development in well-established organizations.

Surveys the international aspects of corporate finance. Multinationals confront the familiar problems of financing and investment in unique new forms as these firms seek to expand across national borders. In Investigates the financial policies, international financial markets, investment opportunities, capital budgeting techniques and foreign exchange risk management of multinational companies.

Finance students manage a real mutual fund portfolio in a teamwork setting. A focal point of the investment decision is mutual fund and industry (sector) analysis, day-to-day evaluation, record keeping, investment performance and report preparation. Finance students are responsible for all decisions in managing the mutual fund portfolio for actual funds (real money) based on a long-term asset allocation philosophy.

Introduces the theories developed by research regarding cognitive biases, heuristics, emotions, and crowd psychology. The course examines the applications of these theories in corporate finance, personal finance, and investment management and suggests approaches in which financial managers and investors improve their intuitive and analytical decision-making skills.

Off-campus on-the-job employment related to the discipline of Finance.

Fundamental principles underlying the management of business enterprises, based on planning, organizing, supervising, and controlling various functional activities.

A practical tutorial on procurement and logistics. Procurement topics include materials, sourcing matrices, demand planning, and supplier certifications. Logistics topics include containerization, international trade, transportation, materials handling systems, ERP, inventory management, distribution center design, and warehouse designs and operations.

A practical tutorial on the effective management of factors of production, design and delivery of goods and services. Topics include design paradigms, materials selection models, production design and management, lean, end-of-life strategies and quality strategies and standards.

Prerequisite: MGT 301, with a grade of C or better.

An examination of strategic human capital advantage. Topics include: job analyses, job design, recruitment, training and development, EEOC, ADA, and other legal, practical and competitive issues and constraints relevant to a firm’s HR practices and policies.

An in-depth examination of contemporary strategic logistics management. Topics include: logistics partnering, integrated logistics systems, and global materials sourcing.

An analysis of the behavior of persons in organizational settings, including personality, values, motivation, leadership, authority in groups, and informal groups.

A study of small/business management, entrepreneurship and problems of organizing and operating a small business.

This course covers fundamental concepts of information systems and how they support management and operations of business organization in an increasingly competitive business world.

This course provides a structured approach to business application development and programming. Problem solving techniques, program design, and logic, are emphasized. Students will engage in hands-on exercises to reinforce learning how to design and develop business applications.

An introduction to the business use of various data models. Topics include the theory and design of data management in the context of business information needs.

This course explains and demonstrates how business processes are supported in Enterprise Resource Planning (ERP) systems software. The course will focus on how ERP systems integrate business processes across functional areas and support business management and performance analysis. Students will gain an understanding of the integrative nature of ERP systems by completing exercises using simulated ERP environments.

This course provides an overview of the ABAP programming language for the SAP enterprise resource planning system. Students will write a variety of beginning and intermediate level programs using the ABAP workbench, ABAP objects, and data dictionary tools. Modular programming technique such as subroutines, function modules, and events will also be discussed.

This course focuses on enterprise systems configuration. The course will give students hands on experience configuring an ERP system (e.g., SAP’s ERP Enterprise). Students will follow instructions and data provided by the instructor to configure the SAP ERP system to support main business processes. By understanding how an ERP system can be configured to manage a business process, the students will gain a better understanding of the integrated nature of business processes in general.

MIS 475: Intro to Enterprise Architecture

This course covers the foundational concepts, frameworks, principles and best practices of enterprise architecture.

MIS 497: Topics in information Systems

This course addresses topics of current interest in information systems. Examples of topics include data warehousing, information security, information systems economics, knowledge management systems, or other emerging technologies and MIS topics. Specific topics may vary in different semesters, as will the associated course prerequisites. The student is advised to check with the School of Business or his/her adviser on this offering.

Prerequisite: MIS 360 or MIS 460, with a grade of C or better or consent of instructor

Credit Hours: 3

Contact Hours: 3

A study of the movement of goods from producers to consumers emphasizing the importance of satisfying customers’ needs through the development of effective marketing mixes.

This course provides comprehensive coverage of the rapidly changing field of Internet marketing. It relies on marketing theory when appropriate and introduces conceptual frameworks and real world examples to facilitate student understanding of Internet marketing issues. It emphasizes that a key challenge facing marketers today is how to best integrate the Internet into their strategies and media plans. This course is necessary in order for future marketing managers to function effectively in the real world.

A study of the problems faced by marketing executives whose responsibility is to develop winning marketing mixes and strategies.

All organizations need to acquire goods and services for use, and many acquire them for resale. The many purchasing principles that have been developed to assist firms in deploying their resources effectively will be studied in this course. The perspective of this course is that organizational and customer needs satisfaction serve as the motivational factor underlying the processes.

Analysis of logistic and transport services. Contemporary issues in: customer service; distribution operations; purchasing; warehousing location, design, and operation; carrier selection; transportation costing, and negotiation.

Planning and control systems for product and service flows in the supply chain. Extended ERP-the management of inter- enterprise business processes like Customer Relationship Management and Supply Chain Management as well as analytical applications. Integration of management, sales, marketing, finance, operations, e-business technology to create a true customer-focused strategy in Business-to Business (B2B) and Business-to-Consumer (B2C) markets. Prerequisites or co-requisites: SCM 452, senior standing.