Department of Business and Information Systems

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Department of Business and Information Systems Description of Courses Accounting AC 220-221 Principles of Accounting I-II 3-3 hours This course presents fundamental accounting concepts, theories, and procedures. Both accounting principles and practice are emphasized so that students can obtain an understanding of the sources of financial information and the uses of such information. Lab required.

AC 325-326 Intermediate Accounting I-II 3-3 hours Further in-depth analysis and discussion of intermediate financial accounting theories, concepts, and procedures. Emphasis is also placed on recent developments in accounting evaluation and reporting practices. The course material is preparatory for the CPA examination.

Lab required. Prerequisite: AC 221. AC 330 Managerial Accounting 3 hours This course is designed to show students how accounting can help to solve problems that confront those who are directly responsible for the management of an enterprise.

Students learn to interpret and apply accounting data in planning and controlling business activity. Lab required. Prerequisite: AC 221.

AC 341 Cost Accounting 3 hours Emphasis is placed on the determination and control of costs. Students learn to assemble and interpret cost data for the use of management in controlling current operations and planning for the future. The course presents the theory and practice for job order, process, and standard cost systems.

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221. AC 350 Federal Taxation I 3 hours This course is an analysis of the federal income tax law as it applies to individuals and a survey of the law applicable to new regulations, cases, and tax issues. Prerequisite: AC 325. AC 351 Corporate Taxation 3 hours This course is an analysis of partnership and corporate tax laws and an introduction to tax research and planning as a means of gaining an understanding of the role of tax practitioner. Prerequisite: AC 326 and AC 350. AC 380 Accounting Information Systems 3 hours Students learn about the accounting system as an information system. Computer-related issues and controls are identified, discussed, and integrated in the overall discussion of accounting concepts, principles, and controls. Prerequisite: IT 120. AC 420 Governmental and Non-Profit Accounting 3 hours A thorough study of the accounting principles and practices involved in budgeting, recording, and reporting for state and local governments, hospitals, colleges/universities, and voluntary and welfare organizations. Prerequisite: AC 326. AC 421 Advanced Accounting 3 hours Emphasizes financial accounting concepts utilized in business combinations, the preparation of consolidated financial statements, accounting for investments, branch accounting, segments and interim reporting, foreign transactions, corporate reorganizations and liquidations, and consignment transactions. Accounting for partnerships is also covered. Prerequisite: AC 326. Department of Business and Information Systems AC 431 Auditing I 3 hours The purpose of this course is to help the student to understand the auditing part of the work of the public accountant, and to help him/her apply the methods and procedures followed in conducting an audit for a small or medium-sized concern. The procedures for the effective auditing of cash, receivables, inventories, other assets, liabilities, and proprietorship are studied with an above-average degree of care. The procedures to be followed in carrying out detailed audit systems are also considered in the course. Prerequisite: AC 326. AC 432 Auditing II 3 hours An advanced study of auditing theory and practice, with emphasis given to the function of detecting and preventing fraud. Prerequisites: AC 322 and AC431 (lacking these prerequisites may have a detrimental effect on your ability to obtain a passing grade in this class) . AC 451 CPA Review 3 hours This is an elective course. Intensive practice in the application of accounting theory to problems of the caliber contained in CPA examinations. Prerequisite : permission of the instructor. AC 492 Internship 3 hours Leading corporations through the country have established summer internship programs that provide opportunity for gaining real-life experience. The criteria for applying for these internships vary from company to company. Students must apply and be approved through the department. Prerequisite: junior standing. Information Technology IT 100 Keyboarding 2 hours This course provides training in proper keyboarding techniques and use of the computer to build speed and accuracy using the touch method. The course is taught on computer terminal keyboards using software programs that are correlated to the textbook and Microsoft Word software. Correct keying of letters, tables, memorandums, and reports is introduced using Microsoft Word 2007, as well as proofreading with accuracy. This is a service course. IT 120 Software Tools for Personal Productivity 3 hours This course is designed to give students basic computer concepts and practical experience in the use of the computer. Using software applications packages such as word processing, electronic spreadsheets, graphics, and database management, students will learn to input and output data useful in professional and personal pursuits. Prerequisite: One year of high school typing or IT 100. IT 203 Advanced Software Tools 3 hours This course introduces students to the concepts of information processing using computer technology. Intermediate and advanced concepts of word processing, spreadsheets, and database processing are required using the Microsoft Office suite of software. Once these skills are mastered, students learn computer-based business problem solving. As a part of the course, students are expected to use personal computers and solve business problems using Excel and Access. Prerequisite: IT 120 Department of Business and Information Systems IT 305 Information Technology Management 3 hours This course emphasizes critical issues, analysis, and problem solving by today 9s end-user professional. The course consists of an overview and critical analysis of the role and importance of end-user computing in today 9s organization. Students will use the case approach to investigate emerging information technologies, and examine associated behavioral issues. Prerequisite: junior standing. IT 320 Web Design and Multimedia Applications 3 hours The role of information technology in securing competitive advantage for organizations is introduced in an environment that combines conceptual lessons in Web design and multimedia applications. Students learn Internet and Web design concepts using Microsoft FrontPage, Web editors, and multimedia tools. Prerequisite: IT 203 IT 450 Telecommunications and Distributed Processing 3 hours Examines the technology, organization, and operations of telecommunication and distributed data processing systems. Discussion topics include hardware/software facilities, transmission systems, system design considerations, and distributed system configurations. Business 78 functions and case studies are used to illustrate the application of telecommunication and distributed processing technology. Prerequisite: IS 341 IT 499 Internship 3-6 hours A work experience program offered in cooperation with business and industry to provide on-thejob training intended to link the theoretical concepts with practical application. Three credit hours are granted for most practicums but additional hours may be earned depending on the intensity of the program. Internships must be applied for and approved prior to placement. Prerequisite: BA 310, and junior standing. Management BA 100 Principles of Business Mathematics 3 hours This course is a basic math review that is designed to help students acquire computation skills required in the office. Through a variety of business-oriented exercises and realistic consumer and job applications, students explore the important role math plays on the job. Contents include: mathematics of accounting and records management, mathematics of financial and office management, mathematics of marketing and retailing, and the metric (SI) system. Offered alternate years. BA 101 Business English 3 hours Business English offers a thorough coverage of the principles of grammar, punctuation, capitalization, spelling, usage, and style. Required of all business students falling below 14 on the English ACT. BA 105 Introduction to Business 3 hours Introduction to Business offers an introduction to the principles and practices of business and an overview of the functional areas. (Designed for non-business majors/minors and prospective business teachers). Department of Business and Information Systems BA 250 Business Review 2 hours A course designed for students who did not pass the Business Departmental Exam (Major Field Test) required in their senior year. The course consists of a review of the major theories and concepts for making sound business decisions. A variety of activities will be used to reinforce these principles, and students will exhibit this understanding through case analysis, completion of study guides, class discussions and written exams. Only students who have taken the Business Departmental Exit Exam may register for BA 250. The requirements of this course may not be met by special examination. This course may not count toward a major or minor in Business. BA 302 Business Communication (W) 3 hours This course is a composite of theory, practices, and technologies essential to the development and refinement of written communication skills in business. Prerequisite: BA 101 or a minimum of 14 on the English portion of the ACT. BA 310 Principles of Management 3 hours This is an introductory course designed to familiarize students with the knowledge, roles, responsibilities, and skills required of modern managers. Prerequisites: sophomore standing. BA 371 Production/Operations Management 3 hours Creative management of the production and operation function of the organization can lead to competitive advantage. This course examines what production and operations managers do, as well as investigates the latest tools and concepts they use to support key decisions. Prerequisites: BA 310 and junior standing. BA 375 Business Law 3 hours This course is designed to familiarize the student with the fundamental principles of the laws of business so they act intelligently and understand their rights, duties, and inabilities in ordinary business transactions. Contracts, bailment, sales, creditors 9 rights and bankruptcy, and agency and employment relationships are covered. Emphasis is given to the Uniform Commercial Code. Prerequisites: junior standing. BA 383 Human Resource Management 3 hours A study of the issues, trends, and problems involved in the strategic management of personnel including recruitment, motivation, evaluation, compensation, and employee development. Prerequisites: BA 310 and junior standing. BA 385 International Business 3 hours A study of the international business environment, with emphasis on commercial policies and treaties, export/import operations, government regulations affecting international business, internal international business activities, and study of cultural issues. Prerequisites: EC 282, EC 283, and BA 310 BA 415 Organizational Behavior 3 hours People are the common denominator of all organizational endeavors, regardless of organizational size or purpose. This course examines theory and research regarding the behavior of individuals and groups in organizations. Topics include motivation, communication, group dynamics and decision making, leadership, and organizational change. Prerequisites: BA 310 and junior standing. Department of Business and Information Systems BA 460 Business Ethics 3 hours Emphasis is placed on the ethical concepts that are relevant to resolving moral and legal issues in business, the reasoning and analytical skills needed to apply ethical concepts to business decisions, and the social and natural environments within which moral issues in business arise. Prerequisites: BA 310 and junior standing. BA 487 Negotiations 3 hours This course focuses on the problems and possibilities of effectively negotiating workable agreements in organizational and interpersonal situations. Emphasis is placed on intellectual understanding and practical skills in everyday business negotiations. Cases and exercises are used to build skills in thinking strategically and analytically when negotiating organizational problems. Prerequisites: BA 310 and junior standing. BA 488 Leadership and Organizational Change 3 hours This course examines the knowledge and skills relevant to the development of appropriate leadership behavior in various organizational contexts as well as effective influence in interpersonal relations. Prerequisites: BA 310 and junior standing. BA 490-491 Research and Independent Study 1-3 hours each This course is designed to allow students to participate in supervised directed research on practical organizational issues. Prerequisites: Consent of the department chair and senior standing. BA 492-493 Internship 3 hours each Leading corporations throughout the country have established summer internship programs that provide opportunity for gaining real-life experience. The criteria for applying for these internships vary from company to company. Students must apply and be approved through the department. May earn credit for more than one internship. Required of all business majors. Prerequisite: Junior standing. BA 495 Business Policy and Strategy (W) 3 hours This course is designed to develop an understanding of policy formation and strategic planning as related to current business practices. Integration of business fundamentals (marketing, finance, accounting, production, economics) into a balanced analysis of the whole business system is emphasized. Open to seniors only. Computer Information Systems IS 211 Fundamentals of Systems Development 3 hours Introduction to computer programming for Business and IS students. No previous experience and knowledge of programming are required. Visual Basic is used to teach solid programming concepts and practices. Topics include variables and their types, control structures, flow control, controls for graphical-user-interfaces, event-driven programming, file and database processing using MS Access, and the application development cycle. Prerequisite: IT 120. Department of Business and Information Systems IS 231 Information Systems in the Organization 3 hours Students are introduced to the use of information systems and technology in organizations, including the manner in which these add value to organizational processes and products. Topics covered include concepts of decision-making, role of information systems, typology of systems, hardware and software, and management or organizational support systems. Student are expected to analyze cases, use computerized tools such as decision support features of Excel, HTML for Web pages and electronic commerce. Prerequisite: IT 120. IS 270 Digital Computing and Logic 3 hours Number systems: binary, octal, hexadecimal; number base conversion, arithmetic and different bases; complement number systems; one 9s, two 9s, nine 9s, ten 9s complements; COMPUTER DATA REPRESENTATION. Introduction to Boolean Algebra, Venn diagrams, Karnaugh maps and truth tables; introduction to gates and synthesis of simple switching circuits and decision tables and flowchart logic. Prerequisite: IS 211. IS 280 Programming of Business Systems in C 3 hours An introduction to ANSI C programming is presented. Concepts are explained in a clear, understandable manner using modern business applications. Important programming definitions, concepts, and rules are addressed. Upon completion of the course, students will be proficient in designing, coding, debugging, testing, and distributing applications. Coding of applications will include but not be limited to detailed descriptions of algorithms to perform common programming tasks such as sorting, searching, and hashing. Prerequisite: IS 211 for CIS majors or IT 203 for IT majors. IS 311 Advanced Programming of Business Systems in C++ 3 hours C++ concepts and rules are explained in a clear, understandable manner and applied to modern business applications. Important programming definitions, concepts, and rules are addressed. Students should enter the course with a strong C programming background as this course will focus on such object-oriented elements of C++ as classes, methods, constructors, overloaded functions and operations, templates, virtual functions and the STL. Prerequisite: IS 280. IS 335 Modern Database Design and Implementation 3 hours This course provides an in-depth discussion of the new tools and technologies that are shaping modern database management. Detailed coverage of client/server and distributed databases, including trends toward architectural downsizing, redefining the role of mainframes, the increased emphasis on LANs, and end-user computing. Case studies are used to illustrate the role of database analysis and design concepts in the total systems development process. The student will become proficient in the utilization of Oracle and Microsoft-Access database management systems. Prerequisite: junior standing. IS 341 Management of Business Networks 3 hours This course introduces the managerial and technical aspects of business networks, including the hardware and software mechanisms that allow access from one computer to files and services provided on other computers. An overview of local area nets (LAN) and Wide Area Nets (WAN) is provided, as also those of software protocols, routers, bridges, and firewalls. On the practical side, the student learns about the network services provided by the operating system (Windows/NT), network analyzers, and the management of security and reliability. The student also learns to install, configure, and test network hardware/software, and use such facilities in practical applications, including e-mail, remote file access, client/server hook-ups, and dial-up networking. Prerequisite: IS 231 for CIS majors and IT 203 for IT majors Department of Business and Information Systems IS 342 Advanced Business Networks 3 hours This course provides an advanced skill level with the concepts and terminology of computer intercommunications and networking. The course relies on a hands-on approach as the primary teaching method for focusing on organizational enterprise networking and for studying specific network protocols. Prerequisite: IS 341 IS 343 Information Security 3 hours This course introduces basic concepts of computer and network security with an emphasis on the threats and countermeasures relevant to Internet and web service. Students are prepared to evaluate the security needs of organizations, and to develop strategies to address these needs. The requirements and design of security technologies are reviewed and case studies presented. Prerequisite: IS 342. IS 350 Web-Based Programming 3 hours This course covers web publishing and web-based applications development, with emphasis in accessing remote database information. Web site design concepts and tools are introduced, including Active-HTML, CGI, SGML, VRML, and multimedia presentation. A survey of scripting languages for the web includes Perl, VBScript, Jscript, and JavaScript. The goal is to prepare students with skills for designing, creating, programming, publishing, and developing applications on the web. Prerequisite: junior standing. IS 420 Project Management for Information Systems 3 hours This course focuses on models used in a software development project, including tools that improve project productivity. Topics include concepts of project management, task scheduling, cost estimation models, risk assessment, and software maturity framework. Students will be using tools and cases to gain depth in software project management principles and practice. Prerequisite: senior standing for CIS majors or IS 280 for IT majors. IS 492 Internship 3 hours A work experience program offered in cooperation with business and industry to provide on-thejob training intended to link the theoretical concepts with practical application. Three credit hours are granted for most practicums but additional hours may be earned depending on the intensity of the program. Internships must be applied for and approved by the department prior to placement. Prerequisite: Junior standing. Economics EC 282 Principles of Microeconomics 3 hours An analysis of the basic concepts which describe how individuals choose what to consume and how entrepreneurs choose what to produce. The pricing mechanism and the determination of output level in the various market structures. EC 283 Principles of Macroeconomics 3 hours An analysis of the basic concepts of the national income, including such various components as consumption, investment, government expenditures, and the export-import sector. An introduction to the general theories of inflation, growth, and employment. Department of Business and Information Systems Finance FN 311 Principles of Finance 3 hours Nature and scope of business finance. Emphasis on financial planning, forecasting, analysis, corporate valuation, capital budgeting and risk assessment, cost of capital structure, short-term and long-term financial management, and international finance. Prerequisites: AC 221. FN 321 Money and Banking 3 hours An analysis of the interrelated financial system, central banks, private banks, and other sources and users of financial capital. Theoretical and empirical policy and institutional issues are analyzed using economics and finance methodologies. Topics include the theory of money demand and supply. Prerequisites: EC 282 and EC 283. FN 381 Investments 3 hours Introductory survey course focusing on the process and instruments of investment. Emphasis on security market structure, characteristics and valuation of securities, approaches to investment analysis, and international investments. Prerequisite: FN 311 FN 401 Financial Decision-Making 3 hours Advanced financial management course geared toward the finance major and directed toward exploring the linkage between current finance theory and practice. Emphasis on capital budgeting theory and techniques, risk adjustment, capital structure and financial policy, and mathematical programming approaches to project selection. Prerequisites: FN 311. FN 411 Insurance and Risk Management 3 hours This course is designed to provide and familiarize students with Insurance and Risk Management processes and methods of treating personal and business risk exposures within the corporate and institutional environment. Focus is given to assisting students in becoming more efficient consumers of insurance and providing a necessary foundation to those who will pursue further study in insurance and related areas. Prerequisite: FN 311. FN 426 Financial Markets and Institutions 3 hours Develops an understanding of the structure and functioning of our monetary-financial system. Emphasis on the institutional process of financial intermediation in the financial marketplace and the role that specific institutions and instruments play. Prerequisite: FN 321. FN 436 Management of Financial Institutions 3 hours Development of fundamental concepts and principles of sound institutional management. Includes the financial environment, strategy, performance measures, and asset/liability management topics within an overall decision framework. Prerequisite: FN 321. FN 481 Portfolio Management and Security Analysis 3 hours Rigorous course geared toward the senior finance major. Emphasis on integrating portfolio theory with practical approaches to investment analysis and management. Topics include efficient diversification and portfolio choice, capital asset pricing theory, arbitrage pricing theory, and bondportfolio management, options pricing, and financial futures. Prerequisites: FN 381 and MA 171. FN 486 International Finance 3 hours Focus is on business operations in the framework of the growing field of international finance. Exploration of how American business can work with and use international finance in foreign manufacturing and marketing operations. Prerequisite: senior standing. Department of Business and Information Systems FN 492 Internship 3 hours Leading corporations throughout the country has established summer internship programs that provide opportunity for gaining real-life experience. The criteria for applying for these internships vary from company to company. Students must apply and be approved through the department. Prerequisite: Junior standing. Health Care Administration HC 325 Introduction to Health Services Administration 3 hours A broad orientation to the health delivery system. Orientation to the role of the health services manager and/or supervisor. Provides organizational theory and practical information about health administration. Students will investigate the organizational and environmental contexts within which a health manager works. Laboratory is required where students will visit various community health facilities. Prerequisite: junior standing. HC 330 Legal Aspects and Ethics of Health Care 3 hours Presentation of the historical perspectives, current status, and future projections in the field. Concepts of corporate liability, malpractice, and professional negligence. Informed consent, incident reporting, and the importance of accurate and complete records stressed. Emphasis on the prevention rather than the defense of legal actions. Examination of the role of ethics and moral decision-making in the everyday life of the health service manager, with special emphasis on the various professional codes of ethics. Prerequisite: HC 325. HC 340 Health Technology and Human Diseases 3 hours The purpose of this course is to examine advances in health technology as they relate to human diseases. As future health care administrators, students will assess the impact of cutting-edge technologies on administrative functions and have a framework for understanding and applying this knowledge to diagnostic tests and procedures determined by different diseases of the human body. The course also provides the administrator with in-depth knowledge about specific diseases which aids in the analysis of research data necessary for success in the critical functions of supervision. Prerequisite: HC 325. HC 454 Long Term Care Administration 3 hours This course is designed to familiarize the student with the long-term health care delivery system to give the students a working knowledge of the wholistic approach to the care of the elderly and long-term care individuals. It will give an overview of some of the emotional and physiological needs of individuals who require long-term care. Other areas of concentration will be financing, managing, standards, and compliance for quality. Prerequisite: HC 325. HC 495 Health Services Management Problems and Research 3 hours Seminar type course where selected health service management problems such as the current and emerging challenges in financing, organizational changes, and managerial functions will be identified, studied, and evaluated, . Prerequisite: HC 330. Department of Business and Information Systems HC 497 Practicum in Human Care Management 6 hours An on-the-job experience provided in selected institutions and agencies related to the student's career interest. Students obtain firsthand knowledge of the operational world of work by devoting full-time effort to observing and participating in the management functions. Depending on the student's background and interest, the internship may be in one specific department or rotate among many departments. Routine written reports are required. A major management project will be completed. Faculty direction provided by telephone and on-site visitations. Students return to campus periodically for group sharing of their experiences with each other. Students put in a minimum of 250 work hours. Prerequisite: HC 454. Marketing MK 301 Principles of Marketing 3 hours Principles and methods involved in the movement of goods and services from producers to consumers; strategies the firm may use to take advantage of market opportunities; how the social, political, technological, and economic environments affect these market opportunities. MK 342 Marketing Research 3 hours The nature and role of information in the decision-making process; identification and discussion of the elements and relationships that constitute the research process; planning and conducting a research project; the role and nature of a marketing information system. Prerequisites: MK 301 and MA 321. MK 343 Consumer Behavior 3 hours This course is intended to help students understand the motivation and behavior of buyers and consumers. Consumer behavior will be discussed within a marketing framework and will be related to the task of marketing management. Prerequisite: MK 301 MK 345 Advertising Management 3 hours Focuses upon one area of the marketing mix 3advertising. Experiential learning is emphasized, and students are required to develop an advertising campaign for a client. Small groups form advertising agencies, with students assuming the roles of account executive, creative director, research director, media director, and promotion director. Each agency competes for the client's account. Prerequisite: MK 342. MK 350 Sales Management 3 hours A multidisciplinary approach to the study of sales force management. The topic areas of major concern focus on the total sales process: selection, training, motivation, and compensation of personnel, sales forecasting, sales territory management, and analysis. The basic objectives are to provide the student with a management perspective to plan, organize, and direct a sales force. Prerequisite: MK 301. MK 448 Global Marketing 3 hours This course is designed around the analysis of international marketing competition in the foreign market context. The objectives of the course are to provide the student with the necessary background to evaluate foreign environments, to evaluate the influence of international marketing competition on the domestic marketing mix, and to design multinational business strategies. Prerequisite: MK 301. Department of Business and Information Systems MK 468 Retail Merchandising and Design Management 3 hours This course introduces the basic elements of design related to promoting merchandising. Topics include exterior and interior display, their coordination with other related departments, the use of color, equipment and display materials, lighting and sources of supply. Store fixtures, design fundamentals, and display principles are studied throughout analysis of interior and exterior displays and to give shape and substance to student ideas by the planning, installation and evaluation of a series of displays. Prerequisite: MK343 MK 480 Supply Chain Management 3 hours Supply chain management entails managing the flow of goods and information through a production or distribution network to ensure that the right goods are delivered to the right place in the right quantity at the right time. Supply chain management encompasses a wide range of activities 3 from strategic activities, such as capacity expansion or consolidation, make/buy decisions and initiation of supplier contracts, to tactical activities, such as production, procurement and logistics planning, to, finally, operational activities, such as operations scheduling and release decisions, batch sizing and issuing of purchase orders. Prerequisite: MK342 MK 492 Internship 3 hours Leading corporations throughout the country have established summer internship programs that provide opportunity for gaining real-life experience. The criteria for applying for these internships very from company to company. Internships must be applied for and approved through the department. Prerequisite: Junior standing.

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