Dean: Dr. M. Barry
O’Brien
Associate Dean: Dr.
Robert T. Barrett Faculty: Aniello, E. Arroyo, Barrett, Bilbrey, Campbell,
Carpenter, Coker, Covington, Croteau, B. David, F. David, Dittman, Franck,
Holsenback, M. Hughes, B. Johnson, Kyer, Lawrimore, O’Brien, J. Pompe, Pugh,
Riley, Shin, A. Smith, Stokes, Theuner, D. Von Frank
The
Accredited at both the
graduate and undergraduate levels, the
Within this mission, the
1. To provide, through a
comprehensive program, broad educational experiences sufficient to prepare
students for meaningful and responsive leadership roles in private and/or
public institutions.
2. To conduct research
appropriate to support the teaching mission of the school and University.
3. To sponsor and
conduct service activities that enhances the community’s economic and
industrial development.
The
Bachelor of Business
Administration
Bachelor of Arts in
Economics
Bachelor of Science in
Economics
Bachelor of Science in
Computer Science
BACHELOR
OF BUSINESS ADMINISTRATION PROGRAM
The degree of Bachelor
of Business Administration (B.B.A.) offers a major in accounting, business
economics, management information systems, finance, general business,
management, or marketing.
Students seeking a
B.B.A. degree must make formal application to the
As a requirement for
graduation with a Bachelor of Business Administration, a student must have
1. Attained an overall
GPA of 2.0 or higher in all courses taken at the University, a GPA of 2.0 or
higher in the courses taken in the Department of Business Administration and
Economics, and a GPA of 2.0 or higher in major courses.
2. Completed the program
assessment examination required in all majors in the
3. Completed at
All students seeking the
Bachelor of Business Administration degree must complete the following:
1. General Education Requirements Includes requirement of
Mathematics 140 (or 201) and Economics 203 and 204 |
51 hours |
2. Additional hours of electives outside the functional business
areas of Accounting, MIS, Finance, Marketing, and Management |
15 hours |
3. Common Business Core Requirements: |
36 hours |
a) Business Function and Operations |
9 hours |
BUS 150 Fundamentals of Business |
3 |
MKT 331 Principles of Marketing |
3 |
FIN 341 Financial Management |
3 |
b) Legal and Social, Ethical and Political |
3 hours |
BUS 206 Legal & Social Environ. of Business ECON 203 Introduction
to Microeconomics (In General Education) ECON 204 Introduction to
Macroeconomics (In General Education) POL 101 United States Government or POL
103 Introduction to Political Science (In General Education) |
3 hours |
c) Accounting, Management Information Systems, and Quantitative
Methods |
15 hours |
ACTG 201 Financial Accounting |
3 |
ACTG 202 Managerial Accounting |
3 |
BUS 205 Statistical Methods for Economics and Business CS 150
Microcomputers & Software Applications I (In General Education) |
3 |
MIS 327 Information Systems Fundamentals |
3 |
MGT 308 Management Science and Operations Management |
3 |
d) Organization Theory, Behavior, and Interpersonal
Communications |
6 hours |
MGT 351 Management of Organizations |
3 |
ENG 305 Business Writing SPCO 101 Basics of Oral Communication
(In General Education) |
3 |
e) Administrative Process and Policy |
3 hours |
BUS 458 Strategic Management |
3 |
4. Major Requirements |
18 to 27 hours |
a) Accounting |
27 hours |
ACTG 320 Accounting Information Systems |
3 |
ACTG 323 Financial Reporting I |
3 |
ACTG 324 Financial Reporting II |
3 |
ACTG 325 Cost Accounting |
3 |
ACTG 328 Federal Taxation I |
3 |
ACTG 421 Concepts of Auditing |
3 |
ACTG 422 Financial Reporting III |
3 |
ACTG 423 Accounting for Governmental and Not-for-Profit
Organizations |
3 |
or |
|
ACTG 424 Accounting Theory and Practice |
3 |
or |
|
ACTG 428 Federal Taxation II |
3 |
or |
|
ACTG 429 Tax Research |
3 |
School Elective |
3 |
Total Required Hours |
129 |
Each applicant for the
Certified Public Accountant (CPA) examination in
The 150 hours must
include a minimum of 30 hours in accounting and 24 hours in administration
courses other than accounting courses. Individuals planning to sit for
professional accountancy exams, including graduates of other institutions,
should consult with an accounting adviser to prepare a plan for acquiring the
necessary courses and hours of credit.
b) Management |
18 hours |
MGT 353 Human Resource Management |
3 |
MGT 355 Production and Operations Management |
3 |
MGT 454 Entrepreneurship and Small Business Management |
3 |
MGT 451 Organizational Behavior |
3 |
MGT Elective |
3 |
School Elective |
3 |
Total Required Hours |
120 |
c) Marketing |
18 hours |
MKT 333 Marketing Research |
3 |
MKT 334 Consumer Behavior |
3 |
MKT 335 International Marketing |
3 |
MKT 432 Marketing Management |
3 |
MKT Elective |
3 |
School Elective |
3 |
Total Required Hours |
120 |
d) Finance |
21 hours |
ACTG 323 Financial Reporting I or ACTG 325 Cost Accounting |
3 |
ECON 310 Intermediate Microeconomic Theory or ECON 321 Money and
Banking |
3 |
FIN 347 Investments I |
3 |
FIN 348 Investments II |
3 |
FIN 442 Advanced Corporate Finance |
3 |
FIN 443 Financial Institutions and Markets |
3 |
FIN 450 Cash Management |
3 |
Total Required Hours |
123 |
e) Business Economics |
18 hours |
ECON 310 Intermediate Microeconomic Theory |
3 |
ECON 320 Intermediate Macroeconomic Theory |
3 |
ECON 321 Money and Banking |
3 |
ECON 325 International Economics |
3 |
ECON 450 Senior Seminar in Economics |
3 |
School Elective |
3 |
Total Required Hours |
120 |
f) Management Information Systems |
21 hours |
MIS 225 Modern Programming |
3 |
MIS 337 Business Systems Analysis and Design |
3 |
MIS 347 Business Data Communications |
3 |
MIS 447 Data Base Management |
3 |
MIS 467 E-Commerce II |
3 |
MIS 477 Special Topics in Information Systems |
3 |
School or CS Elective (MIS 377) |
3 |
Total Required Hours |
123 |
g) General Business |
18 hours |
MKT 333 or MKT 334 or MKT 335 |
3 |
Any 300 or 400 Management course (except MGT 308 or MGT 351) |
3 |
Any 300 or 400 level Finance course (except Finance 341) |
3 |
ECON 310 Intermediate Microeconomics |
3 |
School Electives (Accounting, Economics, Finance, Management,
Management Information Systems, Marketing |
6 |
Total Required Hours |
120 |
5.Total B.B.A. Requirements |
120 to 129 hours |
A minor is business
consists of BUS 150, ACTG 201, and ECON 203 plus nine additional hours which
must be selected from:
MIS 327 |
Information Systems
Fundamentals |
ECON 310 |
Intermediate
Microeconomic Theory |
ECON 325 |
International
Economics |
FIN 246 |
Investments and
Personal Finance |
FIN 366 |
Principles of Real
Estate |
MGT 351 |
Management of
Organizations |
MKT 331 |
Principles of
Marketing |
MKT 335 |
International
Marketing |
The prerequisites for
these courses must be met. Students minoring in Business must declare their
minor with the Dean of the
Minors must have a 2.0
GPA in the 6 courses taken as their minor.
No collateral in the Bachelor
of Business Administration Program is offered.
FOUR-YEAR PLAN
FOR ACCOUNTING MAJORS
Freshman Year |
|||
Course |
Fall Sem. Hrs. |
Course |
Spring Sem. Hrs. |
Art 101, Mu 101, or
Thea 101 |
3 |
English 200 |
3 |
Math 111 |
3 |
Math 140 |
3 |
English 112 |
3 |
Computer Science 150 |
3 |
BUS 150 |
3 |
Pol Science 101 or 103 |
3 |
Science and Lab |
4 |
Science and Lab |
4 |
Total Credits |
16 |
Total Credits |
16 |
Sophomore Year |
|||
Course |
Fall Sem. Hrs. |
Course |
Spring Sem. Hrs. |
ACTG 201 |
3 |
ACTG 202 |
3 |
ECON 203 |
3 |
ECON 204 |
3 |
BUS 205 |
3 |
BUS 206 |
3 |
SPCO 101 |
3 |
Literature |
3 |
Science and Lab |
4 |
History |
3 |
Total Credits |
16 |
Total Credits |
15 |
Apply for admission to the BBA program after accumulation of
55 hours. Plan Junior and
Senior courses carefully - the courses are not offered every semester. |
|||
Junior Year |
|||
Course |
Fall Sem. Hrs. |
Course |
Spring Sem. Hrs. |
Non-Bus Elec |
3 |
Non-Bus Elec |
3 |
ENG 305 |
3 |
ACTG 324 |
3 |
ACTG 320 |
3 |
ACTG 325 |
3 |
ACTG 323 |
3 |
MGT 308 |
3 |
MIS 327 |
3 |
MGT 351 |
3 |
Total Credits |
15 |
Total Credits |
15 |
Senior Year |
|||
Course |
Fall Sem. Hrs. |
Course |
Spring Sem. Hrs. |
ACTG 421 |
3 |
BUS 458 |
3 |
ACTG 422 |
3 |
ACTG Elec 423, 424, 428, or 429 |
3 |
ACTG 427 |
3 |
BUS Elec: ACTG 423*, 424*, FIN 341 3 428*, or 429*, or BUS 306 |
3 |
MKT 331 |
3 |
Humanities Elec |
3 |
|
|
Non-Bus Elec |
3 |
Total Credits |
15 |
Total Credits |
15 |
Additional 6 hours
of Non-Business Electives are required and may be taken anytime. |
|||
Total Hours
Required for Degree 129 |
|||
*May be taken as an
ACTG elective or as a BUS elective but not as both. |
Coordinator: Dr. Carolyn
R. Stokes
201 Financial
Accounting (3) (Prerequisite: Math 111 or higher, CS 150) F, S, SU. The conceptual
approach to financial accounting. The income statement, retained earnings
statement, balance sheet, and cash flow statement are studied with emphasis
placed on an understanding of the underlying assumptions, theories, and
concepts, as well as a thorough understanding of the basic accounting equation.
202 Managerial
Accounting (3) (Prerequisite: 201) F, S, SU. Introduces the planning and
control aspects of internal accounting. Topics include cost systems, cost
behavior, direct costing, capital budgeting, decentralized operations, relevant
costs, operations budgeting, differential cost, and variance analysis.
320 Accounting
Information Systems (3) (Prerequisite: 202) F, SU. An introduction to the design and implementation
of a systematic structure for providing information for decision making for
both management and others interested in an organizations’ operations. It
includes data gathering, processing, preparing reports, and controls over the
operations or the organization. It includes both manual and computerized
systems with emphasis on internal controls.
323 Financial
Reporting I (3) (Prerequisite: 202 with grade of C or higher) F, SU. Reviews
the accounting cycle, discusses the conceptual framework as a basis for
accounting theory, and provides an indepth study of GAAP in relation to
preparation of the financial statements. Topics include the time value of money
and accounting for current (and non-current) assets.
324 Financial
Reporting II (3) (Prerequisite: 323 with grade of C or higher) S, SU. This
course provides an in-depth study of GAAP in relation to preparation of the
financial statements, including (1) accounting for current (and non-current)
liabilities and stockholders’ equity and (2) calculating EPS. Special topics
including accounting for investments, income taxes, pensions, and leases.
325 Cost Accounting (3) (Prerequisite: 202
with grade of C or higher) S, SU. The planning, control, and decision aspects
of internal accounting. Topics include cost accumulation and assignment,
decentralized operations, and performance measurements.
328 Federal Taxation I
(3)
(Prerequisite: 202 with a grade of C or higher or permission of the school) F.
Emphasizes the study of individual income taxation. Major topics revolve around
the determination of taxable income, including filing status, gross income and
exclusions, deductions, gains and losses. Other areas of study include the
federal tax system and tax research.
421 Concepts of
Auditing (3)
(Prerequisite: 320, 324 with grade of C or higher and Management 308) F. The
various concepts and techniques used to verify the amounts reported on the
financial statement are covered, as well as the auditor’s report, the concept
of internal control, and the code of ethics.
422 Financial
Reporting III (3) (Prerequisite: 324 with grade of C or higher) F. An in-depth
study in specific accounting issues associated with the preparation of
financial statements (e.g., business combinations, consolidated statements and international
operations) and some work in not-for-profit financial reporting (e.g.,
governmental fund accounting).
423 Accounting for
Governmental and Not-for-Profit Organizations (3) (Prerequisites: 323
and 324) An in-depth study of the financial accounting and reporting
requirements and methods for state and local governments. Also the unique
accounting and reporting practices of hospitals, academic institutions, human
service organizations, and other non-business organizations are surveyed.
424 Accounting Theory
and Practice (3) (Prerequisite: 324 with grade of C or higher) S. Study of the
concepts and principles underlying the procedures and methods used in
accounting. Also includes discussion of governmental and not-for-profit
accounting.
428 Federal Taxation
II (3)
(Prerequisite: 328 with a grade of C or higher or permission of the school) S.
Generally emphasizes the study of business income taxation. More specifically,
it focuses on the application of federal law within the context of the income
taxation of (a) regular “C” corporations and their shareholders, (b) “S”
corporations and their shareholders and (c) partnerships and their partners.
Topics include the income tax consequences of the formation, operation,
consolidation, and termination of business entities.
429 Tax Research (3) (Prerequisites: 328
or permission of the school) F. Focuses on applied research in Federal
taxation. It examines (1) primary sources of the tax law (e.g., the Internal
Revenue Code, Treasury Regulations and Supreme Court rulings) and (2) various
tax research methodologies. It includes practical written assignments that (a)
require application of specific primary sources and (b) must be completed using
state-of-the-art, on-line, tax research databases to locate and interpret
primary source materials.
FOUR YEAR PLAN
FOR GENERAL BUSINESS MAJORS
Freshman |
|||
Course |
Fall Sem. Hrs. |
Course |
Spring Sem. Hrs. |
English 112 |
3 |
English 200 |
3 |
Math 111 |
3 |
Math 140 |
3 |
Pol Science 101 or 103 |
3 |
Computer Science 150 |
3 |
BUS 150 |
3 |
Science * |
4 |
Science * |
3 |
History |
3 |
Total Credits |
15 |
Total Credits |
16 |
Sophomore Year |
|||
Course |
Fall Sem. Hrs. |
Course |
Spring Sem. Hrs. |
ACTG 201 |
3 |
ACTG 202 |
3 |
ECON 203 |
3 |
ECON 204 |
3 |
BUS 205 |
3 |
BUS 206 |
3 |
SPCO 101 |
3 |
Literature |
3 |
Science * |
4 |
Science * |
4 |
Total Credits |
16 |
Total Credits |
16 |
Apply for admission to the BBA program after accumulation of
55 hours |
|||
Plan Junior and Senior courses carefully - the courses are
not offered every semester. |
|||
Junior Year |
|||
Course |
Fall Sem. Hrs. |
Course |
Spring Sem. Hrs. |
Art 101, Music 101 or Theatre 101 |
3 |
FIN 341 |
3 |
MKT 331 |
3 |
MKT 432 |
3 |
MGT 351 |
3 |
Elec |
3 |
MGT 308 |
3 |
Humanities Elec |
3 |
English 305 |
3 |
MIS 327 |
3 |
Total Credits |
15 |
Total Credits |
15 |
Senior Year |
|||
Course |
Fall Sem. Hrs. |
Course |
Spring Sem. Hrs. |
Any upper level Finance course (except FIN 341) |
3 |
BUS 458 |
3 |
Any 300 or 400 level Management course(except MGT 308 or MGT
351) |
3 |
Elec |
3 |
ECON 310 |
3 |
Bus Elec |
3 |
Elec |
3 |
Bus Elec |
3 |
Humanities Elec |
3 |
|
|
Total Credits |
15 |
Total Credits |
12 |
Total Hours Required for Degree 120
Coordinator: Dr. Robert
T. Barrett
150 Fundamentals of
Business (3)
F, S, SU. Introduces the fundamental functions and activities of modern
business organizations. Topics include: an overview of the economic system,
accounting and record keeping, marketing, management, finance, information
systems, legal issues, business ethics, and international business. In
addition, careers in business and entrepreneurship are considered.
205 Statistical
Methods for Economics and Business (3) (Prerequisite: Mathematics 140) F, S, SU,
Covers basic statistical concepts and methodology including probability theory
with emphasis on the normal and binomial distributions, confidence intervals,
tests of hypotheses, and simple linear regression analysis. Use of computer
software to solve problems.
206 Legal and Social
Environment of Business (3) F, S, SU. Study of the legal environment of business in
general with emphasis on ethics, creditor’s rights and bankruptcy, business
organizations, government regulations, and the protection of property and other
interests.
306 Business Law (3) (Prerequisite: 206)
S. In-depth study of the uniform commercial code, contracts, sales, commercial
paper, secured transactions, agency, employment, and ethics.
458 Strategic
Management (3) (Prerequisite: Management Information Systems 327, Management
308 and 351, Marketing 331, Finance 341) F, S, SU. The study of how an
organization achieves its mission and objectives in an effective and efficient
manner in an effort to achieve a competitive advantage. This course will cover
the process of strategic management that includes scanning the environment,
formulating a strategy, implementing a strategy, and evaluating and controlling
the strategy.
475 Internship in
Business (3)
(Prerequisite: Full acceptance to B.B.A. Program, 2.5 GPA overall, in Business,
in major; approval by adviser, coordinator and department chair.) This is an
educational strategy integrating classroom studies with work-based learning
related to the student’s academic curriculum and/or career goals. At the work
site, students engage in a series of assignments documented in a learning
agreement that is subsequently evaluated.
501 Fundamentals of
Accounting (3) (Prerequisite: Admission to the M.B.A. Program or approval of
the Dean of the
502 Fundamentals of
Economics (3)
(Prerequisite: Admission to the M.B.A. Program or approval of the Dean of the
503 Fundamentals of
Applied Business Statistics (2) (Prerequisite: Admission to the M.B.A. Program or
approval of the Dean of the
504 Fundamentals of
Business Law (2) (Prerequisite: Admission to the M.B.A. Program or approval of
the Dean of the
505 Principles of
Financial Management (2) (Prerequisite: Admission to the M.B.A. Program or approval of
the Dean of the
506 Principles of
Information Systems (2) (Prerequisite: Admission to the M.B.A. Program or approval of
the Dean of the
507 Principles of
Management (2) (Prerequisite: Admission to the M.B.A. Program or approval of
the Dean of the
508 Special Topics in
Business (1),
(2), or (3) (Prerequisite: Admission to the M.B.A. Program or approval of the
Dean of the
509 Principles of
Marketing (2)
(Prerequisite: Admission to M.B.A. program or approval of the Dean of the
FOUR-YEAR PLAN FOR BUSINESS ECONOMICS
MAJORS
Freshman Year |
|||
Course |
Fall Sem. Hrs. |
Course |
Spring Sem. Hrs. |
English 112 |
3 |
English 200 |
3 |
Math 111 |
3 |
Math 140 or 201 |
3 |
Art 101, Mu 101, or Thea 101 |
3 |
Pol Science 101 or 103 |
3 |
Bus 150 |
3 |
Computer Sci 150 |
3 |
Science and Lab |
4 |
Science and Lab |
4 |
Total Credits |
16 |
Total Credits |
16 |
Sophomore Year |
|||
Course |
Fall Sem. Hrs. |
Course |
Spring Sem. Hrs. |
ACTG 201 |
3 |
ACTG 202 |
3 |
ECON 203 |
3 |
ECON 204 |
3 |
BUS 205 |
3 |
BUS 206 |
3 |
SPCO 101 |
3 |
Literature |
3 |
Science and Lab |
4 |
History |
3 |
Total Credits |
16 |
Total Credits |
15 |
Apply for admission to the BBA program after accumulation of
55 hours. |
|||
Plan Junior and Senior courses carefully - the courses are
not offered every semester. |
|||
Junior Year |
|||
Course |
Fall Sem. Hrs. |
Course |
Spring Sem. Hrs. |
Non-Bus Elec |
3 |
MGT 308 |
3 |
MIS 327 |
3 |
ECON 325 |
3 |
ECON 310 |
3 |
FIN 341 |
3 |
ECON 320 |
3 |
ECON 321 |
3 |
English 305 |
3 |
Humanities Elec |
3 |
Total Credits |
15 |
Total Credits |
15 |
Senior Year |
|||
Course |
Fall Sem. Hrs. |
Course |
Spring Sem. Hrs. |
MGT 351 |