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115. BUSINESS INFORMATION SKILLS (3 credit hours)
The course provides an introduction into the functional disciplines of Business Administration: Accounting, Finance, Management and Marketing. The course provides a survey of the disciplines and will assist a student in choosing an area of concentrated studies leading to a degree in Business Administration. The course will begin to build the skills necessary for a successful career in Business.

199. SPECIAL TOPICS (1-3 credit hours)
A freshman level course designed for a topic of special current interest, including televised courses. Generally designed for pre-business and non-business majors.
Prerequisite: As stated for each offering.

203. BUSINESS STATISTICS (3 credit hours)
An introduction to various statistical measures, including central tendency, variation, and skewness. Emphasis is also placed on concepts and functions of probability theory, such as the use of binomial and normal distributions. Students will use computer applications to demonstrate their understanding of various concepts. 
Prerequisites: MATH 120.

209. MATHEMATICAL ANALYSIS FOR BUSINESS DECISIONS (3 credit hours)
Mathematical concepts relevant to the application of quantitative techniques in business. Course covers the basic concepts of finite mathematics and mathematics of finance.
Prerequisite: MATH 120.

210. BUSINESS LAW I (3 credit hours)
Introduction, definitions, social forces, classifications and sources of civil law. Fundamental principles of commercial law which relate to common business transactions and occurrences based upon contractual agreements. Theoretical and practical emphasis on the rights, duties, powers and privileges incident to oral and written contracts. Analysis of the essential elements of a valid and enforceable contract.
Prerequisite: Eligible for ENGL 101.

215. FIRST YEAR ACCOUNTING I (3 credit hours)
An introduction to the accounting cycle from analyzing and recording business transactions through financial statement preparation for service and merchandising businesses. The course also includes a basic study of accounting for assets.
Prerequisites: ENGL 101 and MATH 120.

216. FIRST YEAR ACCOUNTING II (3 credit hours)
Continuation of basic study of financial accounting areas as begun in the prerequisite course. Liabilities, owners’ equity, and reporting issues are addressed along with selected management accounting topics. A computer project is normally required.
Prerequisite: Grade “C” or better in BA 215.

299. SPECIAL TOPICS (1-3 credit hours)
A sophomore level course designed for a topic of special current interest, including televised courses. Generally designed for business majors. Prerequisite: As stated for each offering.

300. STATISTICAL SAMPLING (3 credit hours)
Explores various types of sampling methods, including simple random, stratified random, cluster and systematic, with emphasis on estimating means and proportions and determination of sample size. Computer applications using SAS.
Prerequisite: BA 203.

301. FUNDAMENTALS OF MANAGEMENT (3 credit hours)
Basic concepts in the organization and management of institutions. Emphasis is placed on managing in a contemporary context, including planning, organizing, leading, and controlling while adjusting to changes and maintaining effective performance.
Prerequisites: ENG 102. (Formerly B A 217)

302. OIL AND GAS ACCOUNTING (3 credit hours) 
This course presents an examination of the current accounting and financial environment and how accounting rules, budgeting, disclosures, and business ethics all come into play with respect to the oil and gas industry.
Prerequisites: Grade "C" or better in BA 216

304. STATISTICAL ANALYSIS (3 credit hours)
An exploration of various analytical procedures, including hypothesis testing, t-tests, chi-square, ANOVA, correlation, regression and selected non-parametric statistics. Computer applications using SAS.
Prerequisite: BA 203.

305. PRINCIPLES OF MARKETING (3 credit hours)
Description of the marketing tasks and emphasis on marketing policies, decision making, the economic and social implications of marketing activities, and introduction to marketing management and marketing institutions.
Prerequisites: ECON 201 and 202.

308. BUSINESS LAW II (3 credit hours)
Rights, duties, powers and privileges pertaining to principal-agent-third party relationships, together with a detailed analysis of the employer-employee relationship and comparison of the independent contractor with the employee’s legal status. Additional emphasis is placed upon business organizations including the corporate entity.
Prerequisite: Eligible for ENGL 101.

309. RETAILING (3 credit hours)
Factors in the economy that have affected retail merchandising and its institutions, customer motivation, customer buying habits and store policy, the problems involved in establishing a retail store.
Prerequisite: BA 305.

310. PERSONNEL MANAGEMENT—HUMAN RELATIONS (3 credit hours)
Analysis of the environment and the managerial functions of recruiting, employee assessment and development, retention, and employee relations with the enterprise, with emphasis of the relationships among people, on group interactions, and on relations between employers and employees. Prerequisite: BA 301 or related experience.

313. BUSINESS FINANCE (3 credit hours)
This course embraces the conceptual and practical problems associated with the financial management of the non-financial corporation. Topics covered, in brief, are an analysis of fund commitments to current assets, short-term financing, evaluation and choice of capital assets, the principle issues of debt/equity mix, investment policy, and divided policy as they influence the market value of corporate claims.
Prerequisites: BA 216 and 209.

314. COST ACCOUNTING (3 credit hours)
A study of cost and managerial accounting  procedures and concepts as applied to service and manufacturing enterprises.
Prerequisite: BA 216.

315. PERSONAL INCOME TAX PROCEDURE (3 credit hours)
An introduction to federal taxation of individuals. A conceptual approach is emphasized.
Prerequisites: BA 216.

316. FINANCIAL MANAGEMENT (3 credit hours)
This course considers problems arising in the financial management of operations within non-financial firms. Coverage includes the management of operating cash flow integrated with the firm’s current asset and current liability position, capital budgeting procedures, lease/buy decisions, and the formulation of dividend policy. Method of instruction is case analysis and lecture.
Prerequisite: BA 313.

318. OIL AND GAS LAW (3 credit hours)
This course focuses on the basic legal rules and principles governing the ownership and development of oil and gas. This is not a bar review course. Also covers analysis of the rights of mineral ownership, transfers of interest, and the doctrine of correlative rights. A major portion of class time is devoted to determining resource titles, conveyancing issues, and the interpretation, operation and drafting of the basic development contract: the oil and gas lease.
Prerequisites: Grade "C" or better in BA 308 or permission of the instructor.

320. ORGANIZATIONAL BEHAVIOR (3 credit hours)
The purpose of this course is to familiarize the student with the behavior of employees at the individual, group and organizational levels. Emphasis will be placed on the integration of application and theory. Topics to be covered include: motivation, team building, perception, attitudes, communication, conflict, stress and leadership.
Prerequisites: Grade of "C" or better in BA 301; ENGL 102 and either PSYC 151 or SOC 101.

323. FINANCIAL INSTITUTIONS (3 credit hours)
A study of the financial management of commercial banks, life and property/casualty insurance companies, savings and loans, credit unions, mutual funds, and mortgage companies. Emphasis is placed on maximizing returns on assets while learning the constraints of the fund markets, maintaining, solvency, and satisfying appropriate regulatory authorities.
Prerequisite: B A 313.

325. BUSINESS TAX TOPICS (3 credit hours)
An introduction to taxation for entities other than individuals, such as corporations, partnerships, estates, trusts, state taxes and payroll taxes. A conceptual approach is emphasized.
Prerequisite: B A 216.

326. GOVERNMENTAL ACCOUNTING (3 credit hours)
A study of the objectives and practice of governmental and not-for-profit accounting. General state and local governmental accounting practices will be covered including types of fund entities, budgetary practices of self-sustaining funds, and comprehensive annual financial reports. The accounting practices of not-for-profit organizations, health care entities, and higher education institutions will be addressed as well.
Prerequisite: B A 216.

327. PRINCIPLES OF HEALTH CARE (3credit hours)
A systemati overview of the U.S. health services system designed to explore the various mechanisms through which health care services are delivered.
Prerequisite: ENG 102.

330. ACCOUNTING INFORMATION SYSTEMS (3 credit hours)
An introduction to accounting information systems from an applications approach of how to build one (using Access2007) and from a conceptual approach of internal controls necessary for their optimal use for a for a business enterprise.
Prerequisite: B A 365.

335. CONSUMER BEHAVIOR (3 credit hours)
Understanding behavior which consumers exhibit in searching for, purchasing, using, evaluating and disposing of products. study of the analytical tools and problem-solving frameworks used to make marketing decisions.
Prerequisite: BA 305.

340. MANAGEMENT SCIENCE (3 credit hours)
This course provides a foundation in the areas of quantitative modeling utilized in the managerial decision-making process. Emphasis is placed on the development, application and analysis of the following quantitative techniques: linear programming, transportation, forecasting, project management and decision theory.
Prerequisite: BA 203 and BA 209.

345. FUNDAMENTALS OF E-COMMERCE (3 credit hours)
The course introduces concepts related to the development and delivery of the e-commerce component of a business enterprise. Many of the topics discussed will involve computer applications and practical examples.
Prerequisites: BA 216, BA 301, BA 305, CS 106 or permission.

351. MATHEMATICAL ANALYSIS FOR BUSINESS DECISIONS II (3 credit hours)
Emphasis on differential and integral calculus and the application of these techniques to the analysis of problems in the functional areas of business administration.
Prerequisite: BA 209.

363. INTERMEDIATE ACCOUNTING I (3 credit hours)
The first in a three-course sequence providing students with a foundation in theory and a review of the accounting cycle, including preparing time-value-money calculations and financial statements. The course includes an in-depth study of Generally Accepted Accounting Principles as they apply to cash, receivables, and inventories.
Prerequisite: Grade of C or better in BA 216.

364. INTERMEDIATE ACCOUNTING II (3 credit hours)
The second course in a three course sequence designed to provide the student with a foundation in the theoretical concepts underlying the preparation of financial statements. The course includes an in-depth study of generally accepted accounting principles as they apply to selected technical areas.
Prerequisite: Grade of C or better in BA 363.

365. INTERMEDIATE ACCOUNTING III (3 credit hours)
The third course in a three course sequence designed to provide the student with a foundation in the theoretical concepts underlying the preparation of financial statements. The course includes an in-depth study of generally accepted accounting principles as they apply to selected technical areas. Prerequisite: BA 364.

370. E-MARKETING (3 credit hours)
Examines the Internet and emerging information technologies as they are used in marketing goods and services. Topics include, but are not
limited
to, strategic use of digital media to shape customer experience, determinants of competitive advantage in the digital marketplace, relevant public policy issues, and use of social media in marketing communications.
Prerequisite: BA 335; grade of C or better in BA 305.

399. SPECIAL TOPICS (1-3 credit hours)
An upper level course for a topic of special current interest, including televised courses.
Prerequisite: As stated for each offering.

401. LABOR-MANAGEMENT RELATIONS (3 credit hours)
A study of unionism and collective bargaining since 1933, including legislative and administrative efforts by the federal government to cope with the problems of industrial relations. Students will negotiate a simulated labor contract.
Prerequisite: Grade of "C" or better in BA 301 or related experience.

403. AUDITING (3 credit hours)
An introduction to General Accepted Auditing Standards as they relate to profit-oriented enterprises. Students use a computer practice set to demonstrate the techniques of examining and documenting revenue, and acquisition, conversion, investing, and financial cycle reviews. Professional ethics and legal liability are emphasized.
Prerequisite: BA 365.

405. MARKETING COMMUNICATIONS (3 credit hours)
This course concentrates on how to use knowledge about how people behave and react in their interrelationships in corporate advertising, public relations, and sales. Also, the course examines how management policies are influenced and redirected as a result of management’s communications with the public.
Prerequisite: Grade of "C" or better in BA 305.

407. INSURANCE (3 credit hours)
Consideration of the various types of insurance policies and companies, personal and business uses of life insurance, rates, reserves, surrender value, health and accident insurance.

408. RISK AND INSURANCE (3 credit hours)
The study of business risk and insurance includes property, product and personal liability, employee dishonesty, health and accident insurance, and other related topics.
Prerequisite: BA 313.

409. TEACHING BUSINESS SUBJECTS IN SECONDARY SCHOOLS (3 credit hours)
Teaching skill and basic business, utilization of personal and professional resources in general and specific areas of business activity, application of the principles to bring about desired learning at the secondary level.
Prerequisite: EDUC 316.

411. SALES MANAGEMENT (3 credit hours)
The sales organization, planning, sales policy and methods, the selection and training of salesmen, territories, quotas, stimulation, compensation and supervision.
Prerequisite: Completion of 90 semeste hours; BA 335; grade of "C" or better in BA 305.

414. INVESTMENTS (3 credit hours)
An introduction to different types of securities, markets, transaction costs, security regulations, and taxes. From the viewpoint of an individual investor, students investigate stocks, bonds, money markets, instruments, options, futures, and mutual funds, with detailed analysis of risk/return, pricing, and value.
Prerequisite: BA 313.

416. INTERNATIONAL FINANCE (3 credit hours)
This course studies practical framework for understanding and conducting effective business and financial decision making by the multinational
firms
in an international context. This course meets the requirements of ECON 416.
Prerequisite: ECON 201, 202 and BA 313 or ECON 410.

418. ADVANCED ACCOUNTING I (3 credit hours)
A study of branches, business combinations, consolidated financial statements, partnerships, and international accounting.
Prerequisite: BA 365.

420. SENIOR BUSINESS SEMINAR (3 credit hours)
An integrative capstone course focusing on the nature, formulation, and implementation of strategy/policy from the context of entire firms and their industries. The emphasis is on integrated organizational activities, encompassing top, divisional, functional, and operational levels, and including perspectives from marketing, accounting, human resources, and other functional areas of management. Computer simulations, case analysis, and participation in class will develop students’ skills in critical decision-making, collaborative efforts, and formal oral and written reports.
Prerequisite: Completion of 90 semester hours and all other core courses.

421. PROBLEMS IN CORPORATE FINANCE (3 credit hours)
Research techniques will be utilized in the study of advanced theoretical financial problems. These theories will then be applied to practical strategic and operating decisions faced by managers in investment companies, financial institutions, and non-financial firms. This is a 100 percent case analysis course.
Prerequisite: BA 316.

424. MARKETING MANAGEMENT (3 credit hours)
The managerial planning, organizing and executing in a scientific manner of all the marketing functions in moving merchandise into consumption. Special emphasis is given to training that will aid present and future marketing managers.
Prerequisites: BA 301 and 305 and six hours of marketing and/or management.

425. COMPUTER APPLICATIONS IN BUSINESS (3 credit hours)
Attention is focused on uses of computers in various business applications. Hands-on use of systems, utilizing packaged programs in major application areas—accounting, finance, management, and marketing.
Prerequisites: CS 106 and completion of basic BA core courses.

433. MARKETING CHANNELS MANAGEMENT (3 credit hours)
Roles of institutions and agencies that participate in perpetuating the fl ow of goods and services from producers to end-user markets. Supply-chain management perspective is applied to the analysis of confl ict and cooperation among channel members, as well as to strategic alliances and channel integration. Strategic marketing decision areas to be addressed also include distribution intensity, legal and contractual considerations, physical transportation/logistics, and utilization of distribution-related information technology.
Prerequisite: BA 209; grade of C or better in BA 305

436. MARKETING RESEARCH (3 credit hours)
A study of the role of marketing research in management and the methods by which it provides management with the necessary data to develop markets, products, and distribution methods. 
Prerequisites: Completion of 9 semester hours; BA 203; Grade of "C" or better in BA 305.

440. PRODUCTION MANAGEMENT (3 credit hours)
A state-of-the-art study of the operations function. The main objective is to develop operations management abilities, focusing on strategic, global, and service operations.
Prerequisites: BA 301 and 340.

441. BUSINESS FORECASTING AND FLUCTUATIONS (3 credit hours)
Explores various types of forecasts, including regression and time series analysis, exponential smoothing, and simulation. Computer applications using SAS.
Prerequisite: BA 203.

449. SMALL BUSINESS INSTITUTE (3 credit hours)
Student teams use an analytical approach in solving practical problems of real life small business clients. All functional areas of the business program are used to best meet the needs of the client and give the student counselor the best possible experience.
Prerequisites: 90 semester hours, 3.25 GPA, and permission of instructor.

460. INTERNATIONAL BUSINESS (3 credit hours)
A study of world trade, strategies, and investment, including various social, cultural, political, and legal environments. The course familiarizes students with international practices in accounting, management, marketing, and communications. Case studies and other assignments enhance basic concepts.
Prerequisites: BA 301 and 305.

465. INTERNATIONAL MANAGEMENT (3 credit hours)
This course recognizes the growing cultural diversity in most modern organizations around the world in terms of clientele, human resources, and ownership. To equip managers for the challenges of global demands, emphasis is on strategic, socio-cultural, behavioral, legal-political, and ethical issues as well as on the functional aspects of international management.
Prerequisite: BA 310 and ECON 410.

466. BUSINESS INTERNSHIP ADVANCED (1-3 credit hours)
Placement of business students in various businesses and industries in the community for the purpose of gaining on-the-job training and experience. Prerequisites: Completion of minimum of 90 semester hours and the approval of the supervising instructor and department chair. (Graded on Pass-Fail basis except in teacher education.)

480. MANAGEMENT INFORMATION SYSTEMS (3 credit hours)
This course introduces the fundamental concepts and analytical tools that are used in the field of management information systems (MIS). Attention is directed toward MIS applications common to business environments. The primary objectives are to provide the student with a broad overview of the field of MIS and to enable development of competence in MIS decision-making. Students learn about many core issues in MIS including types of information, human computer interaction, supply chain systems, business intelligence, and the e-commerce implications in information systems. Prerequisite: BA 216, 301, and 305.

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