Undergraduate Catalog

Accounting and Business Administration

Interim Director: Dr. Stephen S. Gray
Office: Stipes Hall 414
Telephone: (309) 298-1152
Email: StudyAccounting@wiu.edu, StudyBusiness@wiu.edu, aba@wiu.edu
Website: wiu.edu/cbt

Program Offerings and Locations

  • Bachelor of Business in Accountancy: Macomb, Online
  • Bachelor of Arts in Applied Economics: Macomb, Online
  • Bachelor of Business in Business Administration: Macomb, Online
  • Minor in Accountancy: Macomb, Online
  • Minor in Business Analytics: Macomb
  • Minor in Economics: Macomb, Online
  • Minor in Finance: Macomb, Online
  • Minor in Human Resource Management: Macomb, Online
  • Minor in International Business: Macomb
  • Minor in Management: Macomb, Online
  • Minor in Marketing: Macomb, Online
  • Minor in Supply Chain Management: Macomb, Online
  • Minor in Sustainable Business: Macomb

Learning Outcomes

For student learning outcomes, please see wiu.edu/provost/learningoutcomes.

Faculty

Chakravorti, Feld, Gray, Gupta, Hunt, Koo, Lee, Lin, Lu, Ludlum, Melkumian, Pillutla, Pryor, Sadler, Sawhney, Shamsuddoha, Shike, Stewart, Tam, Valeva, Westen, Western, Yan, Yang, Yoon, Zimmerman.

GradTrac

GradTrac is available to Accountancy, Applied Economics, and Business Administration majors. See more information about GradTrac.

Integrated Baccalaureate and Master’s Degree Programs

An integrated baccalaureate and master’s degree program is available for the Bachelor of Business in Accountancy or Business Administration: Master of Business Administration. An integrated degree program provides the opportunity for outstanding undergraduates to earn both degrees in five years. Please refer to the Graduate Catalog for details about the integrated program.

School Information

The School of Accounting and Business Administration offers two Bachelor of Business degree programs (Accountancy and Business Administration) and one Bachelor of Arts degree in Applied Economics that provide the theory, essential technical and practical knowledge along with the broader critical thinking skills necessary for jobs in today’s competitive labor market. The Bachelor of Business degree programs are recognized by AACSB as meeting the necessary criteria and standards to ensure a quality educational experience for all students. Along with the general business accreditation, the School of Accounting and Business Administration’s B.B. in Accountancy is proud to also be further endorsed with the AACSB’s Supplemental Accounting accreditation.

The B.B. in Accountancy will prepare students for the new challenges and greater opportunities that the accounting profession offers today. The degree program provides students with the accounting and communication skills they will need to succeed. Working with advanced computer software, writing reports and papers, and presenting individual and team projects are all included in the program of study. Students enrolled in the Accountancy program are well prepared to sit for a variety of certification exams, including the CMA, CFE, CPA, or Enrolled Agent examinations.

The State of Illinois requires candidates for the Certified Public Accountant (CPA) license to have completed a bachelor’s degree and 150 semester hours of education. The Accountancy programs at WIU provide an opportunity to obtain an additional 30 hours beyond the Bachelor of Business in Accountancy through the Master of Business Administration (MBA) with a concentration in Accountancy or a related discipline.

The B.A. in Applied Economics is a policy-focused degree that provides students with the broader critical thinking skills found in traditional economic theory while still maintaining the flexibility to pursue complementary studies. Students in the B.A. program complete coursework in applied micro and macro theory, along with electives from a wide range of policy-focused courses. Students in the B.A. are well prepared for a wide array of careers, including those in law, non-profit or politics, graduate study, or general management. A B.A. in Applied Economics continues to rank as one of the best degrees to prepare students for the LSAT and future success in Law School.

Economics holds a unique position in the academic curriculum. It is a quantitative social science offering a unique insight into the solution of many social problems. At the same time, Economics is essential to an understanding of the business world and has many practical applications in management and financial decision-making. Students find Economics a versatile discipline that uses social science methodologies to solve interesting social and business problems.

The B.B. in Business Administration offers a strong foundation in management, finance, marketing, and business operations—skills essential in virtually every industry. The broader degree also allows students to increase the depth of their knowledge in one of seven business options: Business Analytics, Economics, Finance, Human Resource Management, Management, Marketing, or Supply Chain Management. These options allow students to tailor their education to align with their career goals and to enhance their employability while also preparing graduates for leadership roles, professional certifications, or graduate study. Whether launching a startup, managing a team, or analyzing financial or inventory data, a Business Administration degree provides the practical knowledge and versatility needed to thrive in today’s dynamic global economy.

The B.B. in Business Administration is among a small handful of STEM-recognized business degrees. The STEM designation allows eligible graduates on student visas access to an Optional Practical Training (OPT) extension, up to 36 months, as compared to 12 months for non-STEM degrees. The formally declared options (described below) will appear on the student’s transcript upon completion of the degree program:

  • The Business Analytics option brings together the technical skills of data mining, forecasting, visualization, and computer programming for solving the analytical problems of the contemporary business world. Students gain experience working with industry standard software including SAS, R, and Python’s Statistical libraries. The program is designed for undergraduate students interested in working at the intersection of statistical analysis, computer programming, and business problems.
  • The Economics option focuses upon helping students bring together traditional economic theories with modern analytics techniques to solve complex business problems. Students in this program are focused on preparing for careers as industry analysts or practicing business economists. Students complete a variety of courses including macroeconomics and measurement, price theory, economic problem solving, game theory, and international trade. Business Economics students are ready to help companies make data driven decisions in today’s fast-changing economic climate.
  • The Finance option develops the skills and knowledge necessary for the management of money. Finance is concerned with the process, institutions, markets, and instruments involved in the transfer of money among and between individuals, businesses, and government. This all takes place in a world that is changing in a variety of directions, and the Finance major will learn how to make sound decisions in this constantly shifting environment. In addition to class lectures, students will learn from techniques such as computer simulation, case studies, and field trips. Students will also have the opportunity to learn from representatives of corporations and government agencies who visit as guest speakers. Required study areas for the Finance major include financial institutions, financial management, investment policy, insurance/risk management, and real estate. Additional studies may be taken in such courses as bank management, advanced financial management, security and portfolio analysis, personal and commercial lines of insurance, and real estate financing. Finance majors have excellent prospects for employment in financial institutions, brokerage or investment operations, and corporations or government agencies.
  • Human Resource Management improves the effectiveness of people in organizations. The Human Resource Management option is designed to develop the professional skills needed for a successful career in any organization. In addition, students receive a solid base in other functional areas of an organization. Typical career areas are employment recruiting and staffing, training and development, industrial and labor relations, compensation and benefits, safety and health, and government compliance. Human Resource Management faculty strongly recommend that HRM majors engage in enrichment activities such as an internship, a Study Abroad program, or a minor.
  • The Management option emphasizes practical professional management skills, allowing students the flexibility to focus on such areas as organizational behavior/organization development, small business management, and operations management. Management is a diverse and applied field of study. Therefore, the objectives of the program include 1) preparing generalists who integrate and coordinate organizational activities of marketing, finance, accounting, operations, and human resources in order to meet organizational goals, and 2) preparing specialists who focus on management analysis, information systems, policy and strategic analysis, and the management of a single operation. Typical placements include general management, retailing management, hotel/motel management, and operations management positions in manufacturing and service organizations, computer-related occupations, high technology administration, organization development consulting, health care administration, government services, and non-profit organization administration. Management faculty strongly recommend that Management majors engage in an enrichment activity from among the following: an internship, a Study Abroad program, or a minor.
  • Marketing is the activity of developing products and services to satisfy customers’ needs and then making them available at the right places, at the right times, and at competitive prices. Changes in social and economic systems have created new challenges for Marketing professionals. Increasingly, they must focus on both domestic and global opportunities in-step with ever-evolving technologies. They must also be continually responsive to cultural differences and ethical issues. The Marketing option offers students a broad-based education in a variety of marketing specialties including integrated marketing communications, marketing technologies, and sales management. When combined with the capstone course in marketing management, students are qualified to assume a variety of careers including personal selling (for consumer and industrial products), marketing research, public relations, advertising management, and retailing management.
  • Supply Chain Management (SCM) is a field that cuts across the functional lines of a company. SCM involves managing the internal and external components of a supply system including purchasing parts and supplies, arranging transportation, and managing inventory levels. SCM professionals work with marketing, operations, accounting, and finance to ensure that products/ services are available to the company and the consumer when needed and to control costs. For the Supply Chain Management option, students take courses in logistics, transportation, international business, professional selling, negotiations, and purchasing. Employment opportunities in SCM are particularly attractive as graduates command above-average salaries.

Degree Programs

Bachelor of Business—Accountancy

All students seeking the Bachelor of Business in Accountancy must complete I, II, III, IV, and V below, and the Multicultural Perspectives requirement for the major#. The minimum semester hour requirement for the baccalaureate degree is 120 s.h.

Pre-Accountancy students who have earned 60 hours, but are ineligible to declare a business major will be limited to a maximum of 29 hours of business courses (see Limit on Business Credits) and may be removed from business courses.

Note: Students enrolled in this major may not minor in Pre-MBA.

  1. University General Education Requirements: 37 s.h.

    (To include ECON 231, 232; MATH 123; STAT 171; and either PSY 100 or SOC 100)

  2. Core Courses: 57 s.h.
    1. Business Core: 21 s.h.

      ACCT 201, 202; BAT 190, 490; DS 303; FIN 331;
      MGT 349, 490; MKTG 327

    2. Discipline Core: 36 s.h.

      ACCT 341, 342, 343, 441, 442, 451, 452, 460, 470, 477,
      480, 499; B L 432

  3. Directed Electives: 3 s.h.

    Approved experiential learning opportunity

    Note: 3 s.h. of ACCT 420 may be used to satisfy this requirement.

  4. Open Electives: 5 s.h.
  5. Other: 18 s.h.

    BCOM 320†; CS 114, 301; DS 421; ECON 381; IS 340

# TheMulticultural Perspectives graduation requirement may be fulfilled by successfully completing one of the following: 1) a designated foreign language requirement; or 2) any course designated as Multicultural (including ACCT 343).

† BCOM 320 fulfills the Writing Instruction in the Disciplines (WID) graduation requirement.

Other Requirements

Transfer students must complete at least 50% of their accounting courses at WIU to graduate as Accountancy majors.

Bachelor of Arts—Applied Economics

All students seeking the Bachelor of Arts in Applied Economics must complete I, II, III, IV, V, and VI below, and the Multicultural Perspectives requirement for the major#. The minimum semester hour requirement for the baccalaureate degree is 120 s.h.

  1. University General Education Requirements: 37 s.h.

    (To include MATH 123 and STAT 171)

  2. Core Courses: 27 s.h.

    BAT 190; ECON 231*, 232*, 351†, 381, 409, 440, 471, 497; FIN 331, 341

  3. Directed Electives: 9 s.h.

    Select 9 s.h. of upper-division Economics (ECON), CS/IS, or Business electives, or electives from other departments as approved by School Director

  4. Other Requirements: 6 s.h.
    1. A. CS 101 or ACCT 201: 3 s.h.
    2. B. CS 301: 3 s.h.
  5. Any Minor: 16 s.h.
  6. Open Electives: 25 s.h.

# The Multicultural Perspectives graduation requirement may be fulfilled by successfully completing one of the following: 1) a designated foreign language requirement; 2) a Multicultural Perspectives course; or 3) an approved Study Abroad program.

* 6 s.h. may count toward the University General Education requirement.

† ECON 351 fulfills the Writing Instruction in the Disciplines (WID) graduation requirement.

Bachelor of Business—Business Administration

All students seeking the Bachelor of Business in Business Administration must complete I, II, III.A or III.B or III.C or III.D or III.E or III.F or III.G, IV, and V below, and the Multicultural Perspectives requirement for the major#. The minimum semester hour requirement for the baccalaureate degree is 120 s.h.

Pre-Business Administration students who have earned 60 hours, but are ineligible to declare a business major will be limited to a maximum of 29 hours of business courses (see Limit on Business Credits) and may be removed from business courses.

Note: Students enrolled in this major may not minor in Pre-MBA.

  1. University General Education Requirements: 37 s.h.

    (To include ECON 231, 232; MATH 123; STAT 171; and either PSY 100 or SOC 100)

  2. Core Courses: 30 s.h.
    1. Business Core: 21 s.h.

      ACCT 201, 202; BAT 190, 490; DS 303; FIN 331;
      MGT 349, 490; MKTG 327

    2. Discipline Core: 9 s.h.

      B L 230; HRM 353; SCM 311

  3. Options of Study (select A, B, C, D, E, F, or G): 36 s.h.
    1. Business Analytics
      1. Option Courses: 21 s.h.

        IS 405; DS 421; ECON 381; DS 435, 480, 485, 490

      2. Directed Electives: 15 s.h.
        1. Programming Skills (Select 1):

          CS 433, 481

        2. Ethics (Select 1):

          ACCT 477, CS 320, MGT 481

        3. Business and Financial Literacy (Select 1):

          FIN 101, MGT 125

        4. Business/Statistics/IS/CS Elective
        5. Experiential Learning Opportunity (Select 1):

          DS 494, DS 499, or other experiential learning opportunity approved by the School Director

    2. Economics
      1. Option Courses: 21 s.h.

        IS 405; DS 421; ECON 381, 409, 440, 471, 341

      2. Directed Electives: 15 s.h.
        1. Technical Skills (Select 1):

          CS 433, 481; DS 490; MKTG 429

        2. Ethics (Select 1):

          ACCT 477, CS 320, MGT 481

        3. Business and Financial Literacy (Select 1):

          FIN 101, MGT 125

        4. ECON/FIN/AGEC/DS Elective
        5. Experiential Learning Opportunity (Select 1):

          ECON 494, ECON 499 or other experiential learning opportunity approved by the School Director

    3. Finance
      1. Option Courses: 24 s.h.

        IS 405; DS 421; ECON 381, 471; FIN 341, 470, 421, 449

      2. Directed Electives: 12 s.h.
        1. Ethics (Select 1):

          ACCT 477, CS 320, MGT 481

        2. Business and Financial Literacy (Select 1):

          FIN 101, MGT 125

        3. ECON/FIN/AGEC Elective
        4. Experiential Learning Opportunity (Select 1):

          FIN 400, FIN 460, or other experiential learning opportunity approved by the School Director

    4. Human Resource Management
      1. Option Courses: 21 s.h.

        ECON 440; HRM 441, 442, 446, 449; MGT 350, 485

      2. Directed Electives: 15 s.h.
        1. Analytics Skills (Select 1):

          DS 421, IS 405

        2. Special Topics (Select 1)

          B L 431, 432; SCM 451

        3. Ethics (Select 1):

          ACCT 477, CS 320, MGT 481

        4. Business and Financial Literacy (Select 1):

          FIN 101, MGT 125

        5. Experiential Learning Opportunity (Select 1):

          HRM 400, HRM 460, or other experiential learning opportunity approved by the School Director

    5. Management
      1. Option Courses: 12 s.h.

        MGT 350, 445, 474, 485

      2. Directed Electives: 24 s.h.
        1. Analytics Skills (Select 1):

          DS 421, IS 405

        2. Special Topics in Management (Select 1):

          ECON 440; SCM 451, 457

        3. Legal Environment (Select 1):

          B L 431, 432

        4. Ethics (Select 1):

          ACCT 477, CS 320, MGT 481

        5. Business and Financial Literacy (Select 1):

          FIN 101, MGT 125

        6. Business Environment

          B L 431, MGT 485

        7. Business Elective
        8. Experiential Learning Opportunity (Select 1):

          MGT 400, MGT 460, or other experiential learning opportunity approved by the School Director

    6. Marketing
      1. Option Courses: 27 s.h.

        DS 421; ECON 381; MGT 474, 485; MKTG 333, 433, 441, 429; SCM 451

      2. Directed Electives: 9 s.h.
        1. Ethics (Select 1):

          ACCT 477, CS 320, MGT 481

        2. Business and Financial Literacy (Select 1):

          FIN 101, MGT 125

        3. Experiential Learning Opportunity (Select 1):

          MKTG 400, MKTG 460, or other experiential learning opportunity approved by the School Director

    7. Supply Chain Management
      1. Option Courses: 24 s.h.

        IS 405; DS 421; ECON 381; SCM 440, 451, 453, 457, 465

      2. Directed Electives: 12 s.h.
        1. Ethics (Select 1):

          ACCT 477, CS 320, MGT 481

        2. Business and Financial Literacy (Select 1):

          FIN 101, MGT 125

        3. Business Environment:

          B L 431, MGT 485

        4. Experiential Learning Opportunity (Select 1):

          SCM 400 or other experiential learning opportunity approved by the School Director

  4. Open Electives: 5 s.h.
  5. Other: 12 s.h.
    1. CS 114, 301: 6 s.h.
    2. ECON 351† or BCOM 320†: 3 s.h.
    3. IS 340: 3 s.h.

# The Multicultural Perspectives graduation requirement (see p. 62) may be fulfilled by successfully completing one of the following: 1) a designated foreign language requirement; 2) any course designated as Multicultural; or 3) an approved Study Abroad program.

† ECON 351 or BCOM 320 fulfills the Writing Instruction in the Disciplines (WID) graduation requirement.

Minors

Minor in Accountancy: 18 s.h.
  1. ACCT 201*, 202*, 341, 452: 12 s.h.
  2. Two of the following: ACCT 342, 343, 420 (up to 3 s.h), 445, 451, 455, 457, 460, 470, 471, 480: 6 s.h.

*Business majors should consult with their academic advisor.

Minor in Business Analytics: 18 s.h.
  1. DS 200, 303, 435, and 490 (3 s.h.): 12 s.h.
  2. Select remaining hours from CS 114, 214; DS 421, 423, 480, 485; ECON 487, 496; FIN 496; MGT/OM 352; MKTG 329; SOC 323, 324; PSY 223, 323; or other courses approved by department: 6 s.h.

Note: Only 3 s.h. of DS 490 may be counted in the minor.

Minor in Economics: 18 s.h.
  1. ECON 231, 232: 6 s.h.
  2. Economics Electives: 9 s.h. of upper division coursework is required: 12 s.h.
Minor in Finance: 16 s.h.
  1. FIN 311 or FIN 331: 3 s.h.
  2. Finance Electives: 9 s.h.
  3. Business Electives: 4 s.h.
Minor in Human Resource Management: 18 s.h.
  1. B L 230*, MGT 349*, HRM 353: 9 s.h.
  2. Select three courses from the following: HRM 441, 442, 443, 444, 446, 449: 9 s.h.

* Business majors should consult with their academic advisor.

Minor in International Business: 16–24 s.h.
Option I: For Business Majors: 16 s.h.
  1. Foreign Language (3–4 s.h); MKTG 317: 6–7 s.h.
  2. 9 or 10 s.h. from HRM 444, INAG 310, MGT 485, MKTG 417, SCM 411; one course may be taken from Foreign Languages (any second course in the same language as core course), BAT 300, NUTR 300, POLS 331, or History (any non-U.S. History course at the 300 or 400 level): 9–10 s.h.
Option II: For Non-Business Majors: 24 s.h.
  1. Foreign Language (3 or 4 s.h.); MKTG 317; 6 s.h. from ACCT 200, ECON 231, FIN 311, MGT 349, MGT 125, MKTG 327, SCM 311: 12–13 s.h.
  2. 11–12 s.h. from same courses listed in Option I.2: 11–12 s.h.

Note: Non-business majors are strongly encouraged to consult Business Advising to ensure timely completion of the minor.

Minor in Management: 18 s.h.
  1. BL 230*, MGT 349*, MGT/OM 352, HRM 353: 12 s.h.
  2. Select two courses from the following: 6 s.h. MGT 350, 445, 448, 472, 474, 481, 483, 485

* Business majors should consult with their academic advisor.

Minor in Marketing: 18 s.h.
  1. ACCT 200 or ACCT 201 or ECON 232: 3 s.h.
  2. Business Elective: 3 s.h.
  3. MKTG 327: 3 s.h.
  4. Marketing Electives: 9 s.h.
Minor in Supply Chain Management: 18 s.h.
  1. SCM 311 and 411: 6 s.h.
  2. Supply Chain Management Electives: 9 s.h.
  3. Business Elective: 3 s.h.
Minor in Sustainable Business: 17 s.h.

Note: This minor is designed for students with majors in the College of Business and Technology, but it is not limited to them. Students with majors outside the College may be required to enroll in additional semester hours of coursework to meet the prerequisites of courses required for this minor. These students should consult with their academic advisors to ensure timely completion of the minor.

  1. AGEC/ECON 430; ENVR 201, 401; MGT 483: 12 s.h.
  2. Select two courses from the following: 5 s.h.
    ACCT 451, 452, 469; AGEC 460; AGRN 370, 373, 374, 377; CONS 305, 405; CS 410, 420, 470, 491; CSTM 337, 434, 440; DS 200; ECON 350, 351, 465; ENGR/SCM 457; ET 344, 345; FIN 321, 331, 449, 470; HRM 442, 449; INAG 310; IS 340, 343; MKTG 329, 333, 433; MGT/OM 352; MGT 445, 455, 481; SCM 453, 465

Course Descriptions

ACCOUNTING (ACCT)

200 Introduction to Accounting. (3) An introduction to financial and managerial accounting for non-business majors. The course will focus on the use of accounting information by managers.
Not open to business majors or students with credit in ACCT 201.

201 Principles of Financial Accounting. (3) The role of financial accounting concepts and practices in the development of information for business decisions.
Prerequisite: sophomore standing or department approval.
IAI: BUS 903.

202 Principles of Managerial Accounting. (3) The role of managerial accounting concepts and practices in the development of information for business decisions.
Prerequisite: ACCT 201.
IAI: BUS 904.

307 (Cross-listed with ENGR 307) Accounting for Managers and Engineers. (3) Covers basic financial and cost accounting concepts and techniques. Emphasis is on the use of accounting information by managers and engineers for planning, controlling, and operating decisions.
Cannot be applied towards meeting the requirements for Accountancy major or minor or Engineering major without prior approval of the Department Chair or School Director. Not open to students with credit in ACCT 201, ACCT 202, or ENGR 307. Prerequisite: junior standing.

341 Intermediate Accounting I. (3) Theoretical concepts and technical procedures underlying the preparation of external financial reports for corporate business organizations.
Prerequisites: ACCT 201 with a grade of C or better.

342 Intermediate Accounting II. (3) Theoretical concepts and technical procedures underlying the preparation of external financial reports for corporate business organizations.
Prerequisites: BAT 190; ACCT 341 with a grade of C or better.

343 Intermediate Accounting III. (3) (Multicultural) Theoretical concepts and technical procedures underlying the preparation of external financial reports for corporate business organizations, including international financial reporting standards (IFRS).
Prerequisites: ACCT 341 with a grade of C or better.

420 Internship in Accountancy. (1–12, repeatable to 12) One hour of credit is available for every 40 hours (120 hours minimum) of approved experience. Student is responsible for locating acceptable employment. A maximum of 3 s.h. may be used in the major.
Prerequisite: Accountancy major or minor; prior approval of department chairperson or internship coordinator; completion of ACCT 341. Graded S/U only.

421 Independent Study in Accountancy. (1–3, not repeatable) Independent research on selected topics in Accountancy.
Prerequisite: approval of department chairperson.

430 CPA Exam Preparation. (3) Students synthesize and demonstrate knowledge needed in the practice of professional accountancy as they finalize their preparation for the CPA Examination. Students must have access to designated license review materials.
Graded S/U. Prerequisites: senior Accountancy major and permission of instructor.

441 Advanced Accounting I. (3) (Multicultural) Study of advanced accounting topics including consolidations, international accounting, and international financial reporting standards (IFRS).
Prerequisite: ACCT 342 with a grade of C or better.

442 Advanced Accounting II. (3) Study of advanced accounting topics including segment reporting, partnerships, SEC reporting, and state and local government accounting.
Prerequisite: ACCT 342 with a grade of C or better.

445 (Cross-listed with FIN 445) Financial Modeling and Statement Analysis. (3) Students will identify problems, analyze results, and make decisions regarding the impact on financial statements through development of models in electronic spreadsheets. Financial statements, capital budgets, risk, capital structures, takeovers, and other financial topics will be analyzed.
Not open to students with credit in FIN 445. Prerequisite: ACCT 341 or FIN 331 or permission of instructor.

451 Accounting Systems and Control. (3) Introduction to the concepts and current practices in analyzing and developing organizational accounting and control systems.
Prerequisites: ACCT 341 with grade of C or better and CS 301.

452 (Formerly ACCT 351) Cost Accounting. (3) A detailed study of cost allocation methods, cost accounting systems, and the complexities involved in costing products, jobs, and services.
Prerequisite: ACCT 202 with a grade of C or better.

453 (Cross-listed with FIN 453) Estate Planning and Taxation. (3) This course covers various estate planning techniques to mitigate the financial risks associated with the transfer of wealth during lifetime and at death. Wills and trusts are discussed. Techniques for reducing, freezing, or eliminating gift and estate taxes are explained.
Not open to students with credit in FIN 453. Prerequisite: ACCT 460 or FIN 449 or permission of instructor.

455 Advanced Managerial Accounting. (3) Advanced topics in cost/managerial accounting with an emphasis on tools and techniques for decision making.
Prerequisite: ACCT 452 with a grade of C or better.

456 CMA Preparation. (0) Provides an overview of the Certified Management Accountant (CMA) credentialing process including the sitting requirements, examination options, and preparation methods. Students will be expected to purchase the designated review materials and follow the outlined study schedule.
Prerequisite: ACCT 452 or permission of instructor. Graded S/U only.

457 Fraud Examination. (3) An examination of the principles and practices for investigating allegations of fraud and financial misconduct. Topics include the elements of fraud, red flags, document examination, interviewing techniques, and report writing.
Prerequisites: Senior standing and ACCT 200 or 201 or permission of instructor.

460 (Formerly ACCT 371) Tax I. (3) A study of federal income taxation with emphasis given to researching and communicating tax topics relevant to individuals, which includes sole proprietorships.
Prerequisites: ACCT 200 or 201 with grades of C or better, and junior standing.

470 (Formerly ACCT 372) Tax II. (3) A study of income taxation with emphasis given to researching and communicating tax topics relevant to corporate entities and partnerships.
Prerequisite: ACCT 460 with a grade of C or better and B L 432; or permission of instructor.

471 Tax Research. (3) Tax research tools and methods are used to investigate advanced tax planning and compliance topics.
Prerequisite: ACCT 460 and 470 with grades of C or better.

472 EA Preparation. (0) Provides an overview of the Enrolled Agent (EA) credentialing process including the sitting requirements, examination options, and preparation methods. Students will be expected to purchase the designated review materials and follow the outlined study schedule.
Prerequisite: ACCT 201 or permission of instructor. Graded S/U only. Materials charge for course.

477 Professional Ethics and Regulation. (3) This course covers ethical issues, regulations, and decision-making frameworks that influence and govern the behavior of individuals in a variety of business contexts, including a special emphasis on the accounting and finance professions.
Prerequisite: ACCT 201 with grade of C or better, and junior standing.

480 Introduction to Auditing. (3) The role and function of the auditor in the audit process and an introduction to audit standards, procedures, and principles.
Prerequisite: ACCT 342 and 451 with grades of C or better.

499 Accounting Knowledge Assessment. (0) All Accountancy majors are required to complete the knowledge assessment course prior to graduation.
Prerequisites: senior standing, Accountancy major. Graded S/U only.

BUSINESS AND TECHNOLOGY (BAT)

190 Professional Skills Development. (0) An introduction to the business major that introduces important professional development skills and other issues specific to the major.
Graded S/U only.

300 Global Study. (1–9, repeatable to 9) (Multicultural) Integrates the study of international business or technology with international travel. Focuses on preparing students for the global environment of the 21st century.
Only 3 s.h. can be applied toward the International Business minor. Prerequisite: permission of instructor.

490 Business Core Assessment. (0) Requires each business major to demonstrate proficiency on selected learning goals for the Bachelor of Business program. The course is taken during the student’s senior year.
Corequisite: MGT 490. Graded S/U only.

BUSINESS COMMUNICATION (BCOM)

320 Professional Preparation and Business Communication. (3) Practical application of effective written and oral business communication concepts. Prepares and enables students to gain skills and learn strategies for career success. Topics will include problem solving, communication, interpersonal relations, resume preparation, and interviewing.
Writing Instruction in the Disciplines (WID) course. Prerequisites: ENG 280 and junior standing.

BUSINESS LAW (B L)

230 The Legal Environment of Business. (3) An introduction to the legal system and the laws governing activities of business, including a study of the foundations of the legal system, business ethics, alternative dispute resolution, contracts, business wrongs (torts), and an introduction to business organizations.

431 The Law of Commercial Transactions. (3) A study of commercial transactions including contracts, sales, bankruptcy, secured transactions, and the legal environment of business.

432 The Law of Business Organizations. (3) A study of the laws governing business organizations, including agency, partnerships, corporations, employment, real estate, and an overview of the legal relationships between business and government.

DECISION SCIENCES (DS)

200 Introduction to Business Analytics. (3) An introduction to the basic methods and techniques essential to the field of Business Analytics. Topics include models for summarizing and visualizing data, use of spreadsheets for examining and building decision models, and introduction to optimization and forecasting models.

303 Applied Business Forecasting and Regression Analysis. (3) A survey of the basic methods and techniques that are available for business forecasting including moving average and exponential smoothing techniques; classical decomposition; and simple, multiple, and time series regression techniques.
Prerequisite: STAT 171.

421 (Formerly DS 321) Data Visualization for Decision Making. (3) This course provides an introduction to the process and methods of visualizing information for the purpose of communicating actionable findings in a decision-making context. Hands-on experience with software for sourcing, organizing, analyzing, comprehending, reducing, and visualizing data.
Not open to students with credit in DS 521. Prerequisites: STAT 171 or equivalent; and DS 303 or equivalent; and CS 114 or equivalent; or consent of instructor.

423 Management Science Techniques and Business Analytics. (3) An introduction to management science/operations research techniques. Students are introduced to theory and applications of linear, integer, goal, and dynamic programming models; transportation, assignment, network and inventory models; PERT/CPM, capital budgeting, and decision theory.
Not open to students with credit in DS 523. Prerequisite: STAT 171 or equivalent.

435 Applied Data Mining for Business Decision Making. (3) This course provides an introduction to data mining methods for business applications. Students will learn the basics of data selection, preparation, statistical modeling, and analysis aimed at the identification of knowledge fulfilling organizational objectives.
Prerequisite: DS 303 or STAT 276 or equivalent; and CS 114 or equivalent; or consent of instructor.

460 Independent Study in Decision Sciences. (1–3, repeatable to 3) Independent research on topics in Decision Sciences mutually selected by student and instructor.
Prerequisites: DS 303 and senior standing, with written consent of department chairperson.

480 Predictive Analytics. (3) A survey of topics in predictive analytics methods and techniques essential for business analysts. Topics include time series regression, logistic regression, neural networks, decision trees, ensemble models, and simulation models for understanding the effect of uncertainty.
Not open to students with credit in DS 580. Prerequisites: DS 490 or CS 114 or equivalent, and 6 s.h. of either STAT or DS coursework; or consent of instructor. Materials charge for course.

485 Big Data for Business Decision Making. (3) This course provides an introduction to big data analytics tools and methods for business applications. Topics include exploration, classification, dimension reduction, and structured and unstructured data. Statistical software will be used to analyze business data.
Prerequisites: STAT 171 or equivalent; and DS 303 or equivalent; and CS 114 or DS 490 or equivalent; or consent of instructor.

489 Seminar in Contextual Business Analytics. (3) An industry, case study, focused course that explores topics relevant to applying business analytics models and theories to current corporate projects. Exact topics will change based on instructor expertise and market trends.
Prerequisite: DS 490 or CS 114, and 6 s.h. of additional DS coursework; or consent of instructor.

490 Statistical Software for Data Management and Decision Making. (3, repeatable to 6 for different titles) This course provides students with the basic concepts of statistical computing. Students will gain experience with statistical software packages, such as SAS, R, or SPSS, and their applications. Methods of data preparation and validation, analysis, and reporting will be covered.
Prerequisites: STAT 171 or equivalent, and DS 303 or PSY 223 or SOC 324 or POLS 284 or equivalent; or consent of instructor.

494 Internship in Business Analytics. (1–12, repeatable to 12) Supervised employment experience with an approved employer/sponsor in business analytics.
Only 3 hours per semester can be included in the major or minor. For internships that are two semesters or more in length, and with approval of the department chair, a maximum of 6 hours may be included in the major. Prerequisites: junior or senior Business Analytics major or minor, DS 200, minimum 9 additional s.h. in DS or ECON courses, and consent of department chairperson. Graded S/U only.

499 Individual Research in Business Analytics. (1–3, repeatable to 3) An independent research or study course on Business Analytics problems for selected students.
Prerequisites: junior or senior standing and consent of the department chairperson. Graded S/U only.

ECONOMICS (ECON)

100 Introduction to Economics. (3) (General Education/Social Sciences) Introduction to Economics with emphasis on application to contemporary social issues. Core concepts include price theories, money and banking, national income accounts, economic fluctuations and growth, and international economics, with special applications in criminal activity, health care, and environmental quality.
Not open to students with credit in ECON 231 and 232.
IAI: S3 900.

170 The Global Economic Environment. (3) An introduction to exchange rates, balance of payments, trade barriers, trade agreements and economic unions, relevant international institutions, ethical considerations in international dealings, and related topics. Impacts on U.S. consumers and firms will be emphasized.

231 Principles of Macroeconomics. (3) (General Education/Social Sciences) An introduction to aggregate economics—monetary and banking institutions, national income theory, business cycles, government finance and taxation, and the international trade.
IAI: S3 901.

232 Principles of Microeconomics. (3) (General Education/Social Sciences) This course focuses on industrial and labor organizations, supply and demand, profit maximization under varying conditions of competition, and factor pricing.
IAI: S3 902.

310 Economics and Law. (3) An introduction into the economic analysis of the basic areas of law including property, contracts, torts, criminal law, and civil law. The purpose of the course is to examine legal rules using economic concepts and methods.
Prerequisite: one of the following courses—ECON 100, 231, 232; or consent of instructor.

312 (Cross-listed with AGEC 312) Economics of Cannabis. (3) A detailed survey of the cannabis industry including market analysis, regulation options, the potential impacts on the U.S. economy, and a comparison to other regulated substances such as opioids, alcohol, tobacco, and pharmaceuticals.
Not open to students with credit in AGEC 312. Prerequisite: ECON 100, 231, or 232; or permission of instructor.

315 Economics of Sport. (3) The application of economic tools and concepts to the business of sport. Emphasis on economic incentives as they apply to professional sports teams and leagues as well as public policy issues impacting professionals and college athletics.
Prerequisite: ECON 100 or 231 or 232.

350 Economics of Poverty and Discrimination. (3) (Multicultural) Application of economic tools and concepts to the nature and causes of poverty with an emphasis on discrimination. Analyzes both economic characteristics of the poor and the public policies intended to alleviate poverty and discrimination.
Writing Instruction in the Disciplines (WID) course. Prerequisites: ECON 100 or 231 or 232; ENG 180 and 280.

351 Global Economic Poverty Issues. (3) (Multicultural) Economic principles will be utilized to define, examine, and analyze the scope and breadth of underlying poverty-related policy issues in both developing and developed countries.
Writing Instruction in the Disciplines (WID) course. BGS online writing course. Prerequisites: ENG 180 and 280; junior standing or 3 s.h. of ECON credit.

381 Economic and Business Problem Solving. (3) An overview of problem-solving methods utilized in many upper-division business and Economics courses.
Prerequisites: ECON 232, MATH 123, and STAT 171.

408 Economics for Decision-Makers. (3) This course develops the macro- and microeconomic concepts most useful to decision-makers. Topics covered include measures of aggregate economic activity, unemployment, inflation, business cycles, monetary policy, fiscal policy, international trade, market demand and supply, and alternate market structures.
Not open to students with credit in ECON 231 or 232. Cannot be used to meet the requirements for the B.A. in Applied Economics, a minor in Economics, or to meet the requirements in any B.B. degree. This course is designed for the Pre-MBA minor. Prerequisite: junior standing and STAT 171 with a C or better.

409 Fundamentals of Intermediate Economic Theory. (3) An overview of the foundations of economic analysis. Focus is on developing the concepts and modeling techniques commonly found in intermediate level macro- and microeconomics, including those associated with consumer choice, firm theory, aggregate supply/demand, and financial markets.
Prerequisites: ECON 231, 232, and 381; or permission of instructor.

430 (Cross-listed with AGEC 430) Environmental Economics. (3) This interdisciplinary course examines economic issues involving the interactions between humans and the environment. The course addresses conflicts in land, air, and water use and the role of assigned property rights and public policies in resolving environmental problems.
Not open to students with credit in AGEC 430. Prerequisite: ECON 232 or AGRI 220.

433 Honors Readings in Economics. (1–3, repeatable to 3)
Prerequisite: consent of instructor. Graded S/U only.

440 Labor Economics. (3) Understanding labor market dynamics using theory and empirical methods. Topics of focus include labor supply and demand, labor force composition and trends, human capital, wage differentials, migration, minimum wage, trade unions, and occupational licensure.
Prerequisites: ECON 231, ECON 232, and MATH 123; or consent of instructor.

445 Game Theory and Economic Behavior. (3) Modeling strategic interaction and solving non-cooperative games across information environments with a focus on economic behavior. Applications include pricing strategies, choosing optimal locations, auctions, bargaining, and market entry.
Prerequisites: ECON 231, 232; ECON 381 or MATH 137; or consent of instructor.

465 Economics of Energy. (3) A study of primary and secondary sources of energy as they affect the levels of production and consumption in the economy. A general survey of the economic and regulatory problems of coal, petroleum, natural gas, and nuclear industries (including those of utilities) and brief discussion of the problems and prospects of alternative sources of energy in the context of national energy policies and individual decision-making.
Prerequisite: ECON 231, 232; ECON 381 or MATH 137; or consent of instructor.

471 International Monetary and Financial Economics. (3) Covering exchange rate determination, balance of payments, monetary and fiscal policy in open economics, global financial imbalances, exchange rate systems, and risk management. It also examines globalization’s impact on corporate financial decision-making and strategies.
Prerequisites: ECON 381 and FIN 331; or consent of instructor.

479 Microfinance in Action. (3) (Multicultural) An in-depth study on the role of microfinance in rural economies around the world. The course specifically examines the benefits generated by microfinance institutions with regard to countries’ education, health, employment, tourism, agribusiness, finance, enterprise, and community development.
Prerequisites: ECON 231 and 232; or permission of instructor.

487 Econometrics. (3) Extensions of the single equation regression model, estimation, and testing; multicollinearity, heteroskedasticity, and errors in variables; maximum likelihood estimation and binary response models; simultaneous equation models and estimation. Interpretation and application of econometric models and methods is emphasized.
Prerequisites: DS 303; ECON 231, 232; ECON 381 or MATH 137; or consent of instructor.

490 Introduction to Health Economics. (3) Application of basic Economics to the health care industry. Issues surrounding the economic relationships among providers, insurers, and consumers of health care are examined in terms of market structure, economic motives, financial costs, and social costs and benefits.
Prerequisites: ECON 232 and STAT 171; or permission of instructor.

494 Internship. (1–12, repeatable to 12) Supervised employment experience with an approved employer/sponsor.
Only 3 hours per semester can be included in the major. For internships that are two semesters or more in length, and with approval of the department chair, a maximum of 6 hours may be included in the major. Prerequisites: ECON 231, 232, one intermediate theory course, and consent of the department chairperson. Graded S/U only.

495 Current Economic Issues. (3)
Prerequisite: ECON 231, 232; senior Economics option or major status.

496 Seminar in Economics. (1–3, repeatable to 9 for different topics) Each offering in the series provides students with an opportunity for intensive study in specialty topics within Economics.
Prerequisites: ECON 231, 232; ECON 381 or MATH 137; or consent of instructor.

497 Senior Knowledge Assessment. (0) All majors are required to submit a completed skill development portfolio and complete the knowledge assessment examination prior to graduation.
Prerequisites: senior standing; B.A. or B.B. Economics major. Graded S/U only.

499 Individual Research in Economics. (1–3, repeatable to 3)
Prerequisites: junior status and consent of the instructor. Graded S/U only.

FINANCE (FIN)

101 Financial Health and Literacy. (3) Develops strategies for achieving and maintaining well-being through personal finance skills. Topics include well-being as it relates to cash management, credit management, sources of educational funding, rental agreements, basic investments, taxes, insurance, financial math, and career planning.

311 Introduction to Finance. (3) Introductory course in the study of money and its management for non-business majors. The course is divided into three sections that encompass the major areas of Finance: financial institutions and markets, investments, and business finance.
Not available to students who are currently enrolled in or have completed FIN 331. Prerequisite: MATH 100 or higher.

321 Principles of Real Estate. (3) The study of real estate with an emphasis on a broad coverage of all areas including but not limited to markets, legal concepts, financing, brokerage, appraising, and governmental influence.

331 Financial Management I. (3) Financial organization and the principles and practices of decision-making involving financial analysis, valuation, capital allocation, and budgeting. Cases and readings are utilized to study problems and techniques of financial analysis.
Prerequisite: ACCT 201.

341 Financial Institutions. (3) A study of the major financial institutions including commercial banks, savings institutions, credit unions, mutual funds, insurance companies, securities firms, finance companies, and pension funds.
Prerequisite: MATH 100 or higher.

400 Finance Internship. (1–12, repeatable to 12) Students apply finance theories in actual business practice. All internships are academically and professionally supervised. A maximum of 3 s.h. may be used to satisfy the Finance option or minor requirements.
Prerequisites: enrolled in Finance option or minor, minimum junior standing. 2.75 GPA, 9 s.h. of Finance coursework, and written approval of the department chairperson. Graded S/U only.

401 (Formerly FIN 301) Personal Financial Planning. (3) An introductory personal money management course. Topics studied will include managing cash income, home ownership, investments, insurance, income and estate tax planning, and retirement planning.

421 Real Estate Finance and Investment. (3) The study of instruments, techniques, and institutions of real estate finance. This course analyzes mortgage and property investment risk, the secondary mortgage market, and the financial arrangements used in the financing of residential, industrial, and commercial properties, including commercial leasing.
Prerequisite: FIN 331 or permission of instructor.

441 Bank Management. (3) A study of the functions, operations, policies, organization, management, and supervision of commercial banks. Case analysis is used to predict the financial health of operational individual banks.
Prerequisite: FIN 341.

445 (Cross-listed with ACCT 445) Financial Modeling and Statement Analysis. (3) Students will identify problems, analyze results, and make decisions regarding the impact on financial statements through development of models in electronic spreadsheets. Financial statements, capital budgets, risk, capital structures, takeovers, and other financial topics will be analyzed.
Not open to students with credit in ACCT 445. Prerequisite: ACCT 341 or FIN 331 or permission of instructor.

449 (Formerly FIN 351) Risk Management and Insurance. (3) The primary focus of this course is evaluating various loss exposures and analyzing the methods for managing these risks including personal lines of insurance such as auto, homeowners, life, annuity, retirement plans, and related items.
Prerequisite: MATH 100 or higher.

452 Commercial Property and Liability Insurance. (3) The study of risk management techniques and concepts as they relate to commercial lines. Insurance and noninsurance techniques (such as fidelity and surety bonding) as they are used to deal with business risks are examined.
Prerequisite: FIN 449 or permission of instructor.

453 (Cross-listed with ACCT 453) Estate Planning and Taxation. (3) This course covers various estate planning techniques to mitigate the financial risks associated with the transfer of wealth during lifetime and at death. Wills and trusts are discussed. Techniques for reducing, freezing, or eliminating gift and estate taxes are explained.
Not open to students with credit in ACCT 453. Prerequisite: ACCT 460 or FIN 449 or permission of instructor.

460, 461 Independent Study in Finance I, II. (1–3 each, not repeatable)
Prerequisite: Finance major or minor, 2.75 GPA or higher, 12 s.h. of Finance coursework, and written permission of instructor and chairperson.

470 (Formerly FIN 371) Investments. (3) Presents a foundation in investments examining various types of financial instruments, the issuance and trade of securities, mutual funds, theory of risk and return, modern portfolio theory, capital asset pricing model, bond prices and yields, bond portfolios, and equity analysis.
Prerequisite: MATH 100 or higher.

471 Investment Security Analysis. (3) A foundation in security analysis focusing on common stock valuation. The topics include basics of portfolio theory, framework of stock investing, financial statement analysis, return concepts, absolute valuation models, and relative valuation techniques.
Prerequisite: FIN 331 or FIN 470.

496 Futures and Options Markets. (3) The course presents a foundation in futures and options contracts examining the types of contracts, structure of the markets, pricing of contracts, and applications in risk management.
Prerequisite: FIN 311 or 331 or equivalent.

HUMAN RESOURCE MANAGEMENT (HRM)

353 Human Resource Management. (3) This course provides an overview of human resource management. It covers topics from the perspective of the HR professional, the manager, and the employee. Topics include planning, recruitment, selection, training and development, compensation, benefits, performance appraisal, and employee/labor relations.

400 Human Resource Management Internship. (1–3, repeatable to 3) Integrates human resource management theories with application to actual business practice. Internships are supervised by a faculty coordinator and an executive in the firm. Proportional credit available for shorter internships. Hours cannot be applied toward requirements of a Human Resource Management minor. Prerequisites: enrolled in Human Resource Management option, junior standing, completion of HRM 353 with a B- or higher, 2.0 GPA, written approval of School Director. Graded S/U only.

441 Recruitment and Selection. (3) This course focuses on methods and strategies for finding, hiring, and retaining employees. It demonstrates how to leverage assessments, technology, and data analytics to optimize the performance and efficiency of talent acquisition, and legal and ethical implications of decisions. Prerequisite: HRM 353.

442 Employee Benefits. (3) This course provides an overview of the types of employee benefits offered in workplaces. It emphasizes the design, administration, and communication of benefit plans to support an organization’s mission and goals. It enhances understanding of benefits strategy and legal requirements. Prerequisite: HRM 353.

443 Unions, Labor Relations, and Collective Bargaining. (3) A study of unions, labor relations, and collective bargaining. Includes practices pertinent to collective bargaining, including procedures and techniques utilized in negotiations. Prerequisite: HRM 353.

444 International Human Resource Management. (3) (Multicultural) The study of human resource management practices and regulations. Topics will include staffing, selection, training and development, labor relations, performance appraisal, and managing workforce diversity in a global economy.

446 Employment Law. (3) This course provides an overview of legal regulations governing the workplace with a focus on areas like hiring practices, discrimination, harassment, wrongful termination, employee rights, wage and hour laws, family leave, and disability accommodations to better ensure compliance within organizations. Prerequisite: HRM 353.

449 Performance Management. (3) This course explores the systematic process of setting clear expectations, measuring, and developing individual and team performance within an organization; aligning employee contributions with strategic goals through ongoing feedback, coaching, and performance reviews; and optimizing organizational effectiveness. Prerequisite: HRM 353.

460, 461 Independent Research in Human Resource Management I, II. (1–3 each, not repeatable) Independent research study of an approved topic. For selected Human Resource Management majors. Prerequisites: a cumulative GPA of 2.50 or above and permission of the School Director.

MANAGEMENT (MGT)

125 Business and Technology in a Global Society. (3) A comprehensive overview of global business principles, practices, and trends that are reshaping today’s business and affecting tomorrow’s competitive environment. Consideration of the impact of technology, ethics, diversity, culture, and various emerging issues on all business disciplines.

349 Principles of Management. (3) Study of the managerial process in an organizational setting with emphasis on decision making, planning, organizing, and controlling including discussion of motivation, leadership, communication, and interpersonal dynamics in an organization context.

350 Leadership and Organizational Behavior. (3) Explores how and why employees behave in organizations by examining personality, attitudes, emotions, and values. Emphasizing leadership, it equips students to motivate and manage people effectively through leadership and motivation theories, decision-making, team dynamics, and organizational change. Prerequisite: MGT 349.

352 (Cross-listed with OM 352) Operations Management. (3) Foundations for Operations Management as practiced in contemporary organizations. Focus is on the efficient and effective value-adding transformation of inputs into goods and services in both internal and external value chains. Extensive use of mathematics and statistics is involved. Not open to students with credit in OM 352.

400 Management Internship. (3–12, repeatable to 12) Work experience in an organization involving training in management-related areas. Intern will be supervised by a faculty coordinator and a supervisor in the organization. Reports of work experience are submitted to the coordinator. These hours cannot be applied toward meeting the requirements for the Management minor. A maximum of 3 s.h. may be applied toward the requirements for the Management option. Prerequisites: MGT 349 with a C or higher, enrolled in Management option or minor, junior standing, minimum 2.5 GPA, and written approval of School Director. Graded S/U only.

445 Managing Organizational Change. (3) Examines organizational change, development, and how effective change agents initiate, lead, and sustain change efforts. Highlights drivers of change, how individuals process and respond to it, and why organizational culture and structure matter. Prerequisite: MGT 350.

448 Business Organization Structure/Theory. (3) Explores the influence of organization structure on behavior by examining such topics as technology, environment, bureaucracy, effectiveness, and power. Course includes case analysis and small group activities. Prerequisite: MGT 349.

455 Total Quality Management. (3) A study of theoretical principles and practical applications of total quality management in service and manufacturing settings. Addresses quantitative and managerial foundations for Statistical Process Control, Process Capability, Six-Sigma Quality, ISO9000, and the Malcolm Baldridge National Quality Award procedures. Prerequisite: MGT/OM 352 and STAT 171.

460, 461, 462 Independent Research in Management I, II, and III. (1–3 each, not repeatable) Independent research study of an approved topic. For selected Management majors. Prerequisites: a cumulative GPA of 2.50 or above and permission of the School Director is required.

472 Entrepreneurship: Innovation and Creativity. (3) The course looks at the basic concept of entrepreneurship, types of entrepreneurial opportunities, creativity and innovation, testing the idea, and early business stage processes. Ethical, legal, and moral issues relating to entrepreneurship will be addressed. Prerequisite: MKTG 327.

474 Entrepreneurship and Small Business Management. (3) This course provides aspiring business owners and those interested in small business management with a foundation for planning and launching a small enterprise. Topics include business plan development, identifying key resources for planning, and essential operational strategies for successful entrepreneurship. Prerequisite: MGT 349.

481 Business Ethics and Responsibility to Society. (3) Explores ethical decision-making and the responsibility of businesses to society. Topics include ethics, corporate governance, social responsibility, stakeholder management, sustainability, and government regulations. Students will learn how organizations can operate ethically and responsibly while balancing social impact and profitability. Prerequisite: MGT 349.

483 Managing Organizations for Environmental Sustainability. (3) Studies how businesses and other organizations can become more environmentally sustainable, emphasizing sustainability management practices/methods. Includes background coverage of sustainability, ecological principles, and environmental problems and philosophies, organizations’ environmental impacts, and government policy approaches. Includes a project to improve organization sustainability. Prerequisite: MGT 349 or permission of instructor.

485 International Management. (3) (Multicultural) The study of managing people and organizations in a multicultural global environment. Topics include the management functions of planning, organizing, leading, and controlling as they apply to strategy formulation, decision-making, cross-cultural organizational behavior, global teams, and intercultural communication. Prerequisite: MGT 349.

490 Business Strategy. (3) This capstone course integrates functional perspectives in a general manager’s view of organizational competition under uncertainty; explores frameworks analyzing external environments and firm resources; building and sustaining competitive advantage; and develops skills in designing, communicating, and implementing strategies. Prerequisites: senior business major; 12 s.h. in major area; and FIN 311 or 331, MGT 349, and MKTG 327. Corequisite: BAT 490.

MARKETING (MKTG)

317 International Business. (3) (Multicultural) Introductory review of global business with an emphasis on the role of marketing. Course examines issues of international trade and business, and impacts of economy, culture, laws, politics, competition, and technology. Students learn to develop effective international business strategies.

327 Marketing Principles. (3) An examination of the functions of marketing and their impact on businesses. Students learn about the marketing process, development, pricing, promotion, and distribution of goods and services and apply marketing principles to business situations. Prerequisite: ACCT 200 or ACCT 201 or ECON 232 or junior standing.

329 Marketing Research. (3) This course concentrates on conducting marketing research to solve diverse marketing problems. Students will learn how to use tools and techniques for determining problems, gathering and processing market data, analyzing date, interpreting results, and reporting research findings and recommendations. Prerequisites: MKTG 327 and STAT 171 or equivalent.

333 Consumer Behavior. (3) The application of behavior science concepts and methods to the solution of marketing problems and the development of marketing strategies. Psychological and socio-cultural factors are examined in relation to the consumer decision-making process. Prerequisite: MKTG 327.

335 Professional Selling. (3) Learning to develop and apply essential professional selling skills through the use of interpersonal communication to effectively market yourself and the organization you represent. Basic concepts, processes, and techniques for selling, including customer analysis, prospecting, developing rapport, handling objections, customer service, and other related areas. Prerequisite: MKTG 327.

337 Services and Product Marketing. (3) Analyze marketing of services and products from a managerial and consumer perspective using key concepts to create a competitive advantage. Students will apply these skills in developing a new service entity. Prerequisite: MKTG 327.

371 Internet Marketing. (3) The course provides an in-depth knowledge of strategies and tactics used by organizations to conduct online marketing. An examination of how businesses use the Internet to sell and support products and services and communicate effectively to stakeholders. Prerequisite: MKTG 327.

400 Marketing Internship. (1–12, repeatable to 12) Integrates marketing theories with application to actual business practice. All internships are supervised by a faculty coordinator and an executive in the business firm. In order to receive maximum credit, the student must be in a full-time position for a minimum of 16 weeks. Proportional credit will be granted for internships of shorter duration or with less working hours. These hours cannot be applied toward meeting the requirements for a Marketing minor. Prerequisites: enrolled in Marketing option or minor, minimum junior standing, 2.75 GPA, 9 s.h. of Marketing coursework, and written approval of School Director. Graded S/U only.

417 International Marketing. (3) (Multicultural) Examine marketing practices in the global environment. Emphasis is on analysis of the cultural, political, economic, legal, technology, and other factors affecting international marketing operations. Students learn how to develop marketing plans and strategies for marketing at an international level. Prerequisite: MKTG 327.

421 Seminar in Marketing Technologies. (3) The course examines the latest technological advancements being deployed by marketers. Students evaluate the impact of marketing technologies and learn best practice frameworks for developing effective digital marketing strategies. Prerequisite: MKTG 327.

429 Marketing Measurement and Pricing. (3) The course provides students with skills to measure the effectiveness of marketing strategies. Special emphasis is given to the price component of the marketing mix. Computation, application, and interpretation of commonly used marketing measurements are addressed to evaluate marketing decisions. Prerequisite: MKTG 327. Prerequisite or Corequisite: CS 302.

431 Direct Marketing Management. (3) The course examines concepts, strategies, and tools of marketing directly to consumers. Students acquire skills in developing effective, direct response to marketing initiatives. Emphasis is on measurement and management of market data, and integration of direct and brand building marketing. Prerequisite: MKTG 327.

433 (Formerly MKTG 331) Promotional Strategies. (3) Emphasis on discussing effective ways to implement integrated marketing communications. Attention is given to the in-depth treatment of different types of promotional elements. Students learn through exposure to consumer theories how to develop, implement, and evaluate effective communication strategies. Prerequisite: MKTG 327.

441 Customer Relationship Management. (3) The course examines the concepts, strategies, and tools of developing and sustaining customer experiences and relationships for competitive advantage. Students develop skills in creating effective customer relationship management strategies. Prerequisite: MKTG 327 or SCM 311.

460, 461 Independent Study in Marketing. (1–3 each, not repeatable) The student works with a Marketing professor to pursue an investigation of special Marketing interest. Prerequisites: Marketing major or minor, 2.75 GPA or higher, 12 s.h. of Marketing coursework, written permission of the professor and School Director.

479 Marketing Practicum in Survey Research. (3) Student will work one-on-one with a faculty member on a research project in survey research. This course brings together the theory and practice of survey research methods. Prerequisites: Successful completion of MKTG 329.

497 Marketing Management. (3) A critical discussion of the strategies, processes, and tools of marketing. The emphasis is on integration of the components of marketing strategy for customer satisfaction and company profitability. Students experience and learn how to manage a dynamic marketing environment. Prerequisites: MKTG 327, an additional 6 s.h. of Marketing coursework, and senior standing.

SUPPLY CHAIN MANAGEMENT (SCM)

311 (Formerly SCM 211) Supply Chain and Operations Management. (3) Course introduces supply chain and operations management, including roles that plan, source, produce, distribute, and deliver goods and services globally. It emphasizes strategies, technologies, and decision-making to enhance efficiency, create value, and improve customer service throughout the supply chain. Prerequisite: STAT 171.

330 Warehouse Management. (3) An examination of the body of handling and warehousing knowledge common to all materials management. Should provide the student with skills necessary to cope with problems in the areas of purchasing, inventory control, traffic management, and production. Prerequisite: SCM 311 or permission of instructor.

400 Supply Chain Management Internship. (1–12, repeatable to 12) Integrates Supply Chain Management theories with application to actual business practice. All internships are supervised by a faculty coordinator and an executive in the business firm. A maximum of 3 s.h. can be applied toward meeting the requirements for a Supply Chain Management option or minor. Prerequisites: enrolled in SCM option or minor; written approval of the School Director; completion of SCM 311 with a grade of “C” or higher; 2.0 GPA; and BCOM 320 or COMM 241 or permission of instructor. Graded S/U only.

411 Global Supply Chain Management. (3) (Multicultural) Advanced study of global Supply Chain Management and the managerial functions involved in the movement of goods into and out of businesses. Prerequisite: SCM 311 or permission of the instructor.

440 (Formerly SCM 340) Logistics Management. (3) This course explores the physical distribution and transportation of goods within a technologically advanced global environment. It covers decision variables such as mode selection, 3PL services, cost/price analysis, material storage/handling solutions, risk, laws/regulations, and international shipping terms. Not open to students with credit in SCM 340. Prerequisite: SCM 311 or permission of instructor.

451 Essentials in Business Negotiations. (3) Course examines the various aspects and processes of business negotiations, particularly between buyers and sellers of goods and services. Through instruction and practice, students gain knowledge and understanding of the principles and techniques of mutually beneficial negotiations, including cross-cultural comparisons. Prerequisite: SCM 311 or HRM 353 or MGT 349 or consent of instructor.

453 Purchasing and Strategic Sourcing. (3) Study of procurement focused on strategic decision-making related to sourcing goods and services and managing inventory. Key areas of emphasis include supplier selection, relationship management, lean practices, risk assessment, contracts, international trade, and legal and ethical aspects of purchasing. Prerequisite: SCM 311 or permission of instructor.

457 (Cross-listed with ENGR 457) Project Management. (3) Presents concepts, steps/techniques required to select, organize, staff, manage, and deliver successful projects. Topics include managing innovation, change, cross-functional teams, and applying critical thinking to meet outcomes/objectives. Aligns with the Project Management Institute’s CAPM and PMP certifications. Not open to students with credit in ENGR 457. Prerequisite: SCM 311 or MGT 349 or ENGR 211 or permission of instructor.

460, 461 Independent Study in Supply Chain Management I, II. (1–3 each, not repeatable) An independent research or study course on Supply Chain Management problems for selected students. Prerequisites: SCM major or minor, 2.75 GPA or higher, 12 s.h. of SCM coursework, and permission of instructor and School Director.

465 Supply Chain Risk Management. (3) Examination of effective risk management in global supply chains. Topics include: identification of risk sources; contingency planning; risk and disaster mitigation and recovery; responses to government regulatory, sustainability, societal, and stakeholder demands; and financial aspects of managing supply chain risk. Prerequisites: SCM 411 or 440 or 453 or permission of instructor.

470 Inventory Strategy. (3) A review of current and emerging strategies for managing and controlling inventory levels. Emphasis is on the development of quantitative techniques for successfully managing inventory costs and supply. Prerequisites: SCM 311 and STAT 171 or equivalent.