(See Course Numbering System.)
205. Financial and Managerial Accounting (3)
Not required of students with credit in Acct 1A and 1B or 4A and 4B. Financial
accounting; statement analysis and interpretation; transaction analysis;
partnership and corporations; taxation; financial reporting; managerial
controls, information systems, budgeting; costs, capital budgets.
207. Quantitative Foundation for Business Decisions (3)
Not required of students with credit in DS 71. Functional representations
of business relationships; variable rates of change, marginal analysis and
optimization of business functions; analysis of business data arrays.
208. Quantitative Methods in Business (3)
Not required of students with credit in DS 73 and 173. Statistical analysis
in business, tests of hypotheses, time series, correlation analyses, index
numbers, estimation models, and Bayesian statistics in business decision
making. (2 lecture, 2 .lab hours)
209. Computers and Programming (3)
Not required of students with credit in IS 50. Computing algorithms, statistical
and other software packages, data processing, programming languages. (2
lecture, 2 lab hours)
211. Legal Environment of Business (3)
Not required of students with credit in B A 18. Basic legal concepts, nature
of the legal system, administrative law, law of contracts and of agency,
antitrust law, and legal research.
214. Organization and Management Theory (3)
Not required of students with credit in Mgt 110 or Mgt 104 and 106. Organizational
theory, structure, and forms of organization, authority, leadership, group
dynamics, policy formulation; conflict resolution, organizational control.
216. Operations Analysis (3)
Not required of students with credit in PLM 124. Prerequisite: Bus 202,
207, 208 and 214 recommended. Operations theory and methods; operations
planning and control; methods analysis, work measurements; materials handling
and control, facilities location and layout; application of statistical
techniques and electronic data processing; relationships with other functional
areas of management.
217. Marketing Organization and Policies (3)
Not required of students with credit in Mktg 100. Prerequisite: Bus 202,
205, 207; Bus 208 (or concurrently). Environmental factors for marketing,
elements of marketing and marketing systems, marketing activities and strategies
of the firm; evaluating marketing programs and systems.
218. Principles of Finance (3)
Not required of students with credit in Fin 120. Prerequisite: Bus 202,
205; Bus 207 recommended. Impact of uncertainty and environmental considerations
upon the finance function. Financial problems and policies; working capital
management, capital budgeting, cost of capital, and dividend policy. Problems
and cases.
221. Seminar in Business Research (3)
Prerequisite: completion of all foundation courses (or concurrently).. Methods
of research; applications to business problems.
223. Seminar in Organizational Behavior (3)
Prerequisite: Bus 214; Bus 221 (or concurrently with permission of the
graduate program director). Problems of the individual and groups brought
about by modern industrial organizations and techniques; motivations for
work and cooperation between (executives and different economic and social
groups; analysis of effect of company policy on employee and public relations.
224. Seminar in Financial Management (3)
Prerequisites: Bus 218; Bus 221 (or concurrently with permission of the
(graduate program director). An advanced study of the theories and techniques
of financial management of the firm with special (emphasis on working capital
management, capital budgeting, cost of capital concepts and financial planning.
Case studies and computer applications in finance stressed. (Former Bus
233)
226. Seminar in Accounting Control and Reporting (3)
Prerequisite: Bus 205, 208, 218; Bus 221 (or concurrently with permission
of the graduate program director). Procedures for financial reporting, systems
and internal control, interpretation of administrative reports; accounting
control-statistical inference, budgetary planning, standard costs, differential
cost analysis, profit volume relationships.
228. Seminar in Quantitative Analysis (3)
Prerequisite: Bus 207, 208, 209, 216; Bus 221 (or concurrently with permission
of the graduate program director). Quantitative analysis of business problems;
development of operations research models for decision making; applications.
229. Seminar in Organization Strategy (3)
Prerequisite: completion of foundation requirements (courses); completion
of M.B.A. core or concurrently completing M.B.A. core. Examination of strategic
concepts, techniques and applications in both profit and not-for-profit
organizations. Strategy evaluation, analysis, formulation, execution, administration
and control. Case studies and/or studies.
232. Seminar in Money and Capital Markets (3)
Prerequisite: Bus 218. Analysis of money and capital markets, their organization
and role in economic activity.
235. Seminar In Managerial Economics (3)
Prerequisite: Bus 202, 205, 207, 208, 217. Economic analysis of managerial
problems; theory of the firm.
236. Seminar in Risk Management and Insurance (3)
Prerequisite: Bus 202, 211, 218. Use of insurance as a risk management tool;
covers major aspects of the insurance mechanism, including analysis of basic
life and nonlife insurance contracts. Considers various noninsurance methods
of handling nonspeculative financial risks as well as the traditional insurance
methods.
237. Seminar in Public Policy and Enterprise (3)
Prerequisite: Bus 211. Development of legal controls of business, constitutional
problems; legal aspects of business organization; anti-trust laws and competition,
securities regulation, consumer protection.
240. Seminar in Marketing (3)
Prerequisite: Bus 217. Critical review of the literature of marketing, -special
reports and research dealing with marketing institutions and organization,
and marketing functions.
242. Seminar in Marketing Management (3)
Prerequisite: Bus 217. Analysis of basic problems of marketing management
and alternative methods of approaching these problems; case studies; use
at statistics, economics, psychology, and other tools in directing marketing
activities; relation of marketing to other areas of business administration.
250. Seminar in Personnel Management (3)
Prerequisite: Bus 214. Trends and problems in management-employee relationships;
administrative action in selection, motivation, and development of personnel;
relation of personnel administration to other areas of management; concentrated
study by each student of a special phase of personnel work.
252. Seminar in Labor Relations (3)
Prerequisite: Bus 214. Current trends in labor relations theory and practice;
labor relations systems; contract negotiations; dispute prevention and settlement;
role of government; applications of behavioral sciences; individual research.
255. Seminar in Operations Management (3)
Prerequisite: Bus 216. Current operations management theories and problems;
critical analysis and review of present practice and theories.
257. Seminar in Business Communication (3)
Investigation and analysis of the communication process as it relates to
managerial effectiveness.
258. Seminar in Office Management (3)
Managerial control of office functions, services, and personnel; case studies.
259. Management Information Systems (3)
Prerequisites; Bus 205, 209, 214, 216; 226 and 228 are recommended. This
course examines the theory at information and its application to the nature
of MIS; provides a framework for analyzing and modeling information needs,
computer-based planning, control and decision-support systems, and database
management systems for MIS.
260. Seminar in Accounting Theory (3)
Prerequisite: Acct 120A and 120B. A historical perspective of the development
of accounting theory. An evaluation of the objectives and standards of financial
reporting as they are applied in contemporary income determination and asset
valuation
261. Accounting for Nonprofit Organizations (3)
Prerequisite: Bus 205. Accounting for various types of funds as applied
to governmental and other not-for-profit organizations. Budgets and accounting
controls; revenues and appropriations, expenditures and encumbrances; accounting
statements and reports.
262. Seminar in Programming (3)
Prerequisite: Bus 209. Advanced techniques of sorting, file maintenance
and information systems, controls and teleprocessing directed toward business
applications.
263. Seminar in Cost Accounting (3)
Prerequisite: Acct 132 or Bus 245. The development, interpretation, and
uses of accounting reports and supplementary information for management
planning, control, and decision making. Topics include cost-volume-profit
analysis; lines programming, capital budgeting; inventory models; the use
of standards, budgets, and variance analysis for planning and control purposes;
divisional performance; and transfer pricing issues.
264. Seminar in Auditing (3)
Prerequisite: Acct 162. An .advanced study of the philosophy, theory, and
practice of auditing with special emphasis on recent developments and cases
involving ethical and legal responsibilities, statistical .sampling methods,
using the computer, and reliance on internal control; operational auditing.
265. Seminar in Information Systems (3)
Prerequisite: IS 161, Acct 146, or Bus 246. Theory of systems and information
as they relate to design, management, and control of business systems. Study
of information and systems as resources to be managed.
266. Data Processing Management and Computer Selection (3)
Prerequisites: Bus 205 and 209. Theories, costs, and problems of operating
computer centers; standards, lion of work, scheduling, batching, spooling,
multiprogramming techniques. In-depth study of hardware and software of
various computers; feasibility studies; comparisons o1 competitive systems;
costs of reprogramming.
268. Regression, Correlation, Factor Analysis (3)
Prerequisite: Bus 208. Conditional, marginal, and joint probability distributions;
statistical dependence; simple, multiple, linear, and nonlinear regression
models; correlation analysis; analysis of variance and regression; introduction
to Bayesian decision theory.
269T. Topics in Tax Planning (3)
Prerequisite: Acct 144; Acct 145 (or concurrently). An in-depth examination
of tax planning and decision making with respect to income, estate, and
gift taxes; tax research and review of current cases Involving application
of tax laws to individuals, partnerships, corporations, and fiduciaries.
Opportunities in special industries such as agriculture, real estate, insurance,
and natural resources.
270. Estate Planning (3)
Prerequisite: Acct 144 and 145. Estate planning techniques to maximize wealth
and minimize taxes. In-depth discussion. of federal and state systems for
taxing transfers. Theory, practice, and legal requirements for reporting
by fiduciaries of estates and trusts.
272. Seminar in International Finance (3)
Prerequisites; Bus 202 and 218. Theory and practice in international
money and capital markets; foreign exchange; balance of payments; problems
of adjustment; comparative financial systems.
275. Seminar in International Business (3)
Prerequisite; Bus 221 (or concurrently with permission of the graduate
program director). International trade and finance; cultural and institutional
environment at multinational enterprise, trade and development aid; accounting,
marketing, production and operations aspects of international trade and
enterprise.
276. Seminar in Current Accounting and Reporting Issues (3)
Prerequisite: Acct 120A and 120B. A comprehensive examination of currently
effective authoritative pronouncements that govern financial accounting.
Included are pronouncements and proposals of the AICPA, the FASB, the AAA,
the SEC, and related accounting literature.
277. Taxation of Corporations and Shareholders (3)
Prerequisites: Acct 144; 145 or concurrently. A detailed study of tax problems
of cor porations and their shareholders. Areas covered include organization,
capital structure, and taxation of corporations; dividends, nonliquidating
distributions, stock redemptions, and partial and complete liquidations;
and corporate reorganizations. Lecture and cases.
278. Taxation of Partnerships and Subchapter S Corporations (3)
Prerequisites: Acct 144; 145 or concurrently. An examination of fundamental
legal concepts, technical rules, and computational procedures relating to
federal taxation of partnerships and Subchapter S Corporations. Areas of
emphasis include partnership formation, operations, and termination.
279. Taxation of Property Transactions
and Accounting Methods (3)
Prerequisites: Acct 144; 145 or concurrently. A comprehensive coverage of
property transactions and tax accounting methods including definition, realization,
recognitions, and computation of capital gains and losses, various tax accounting
methods and planning opportunities relative to individuals and corporations.
280. Seminar in Business Education (3)
Study of advanced problems in business education.
282. Seminar in Business Curricula (3)
Objectives, principles, and curricula of business in secondary schools,
colleges, and universities; evaluation and trends of current programs.
289T. Seminar in Business Topics (3; max total 9 if not topic repeated)
Prerequisite: completion of 9 units of 200-level courses. Theory and developments
in accounting, administration and organization, business education, communication,
consumer economics, finance, industrial and regional studies, real estate
and urban economics, information systems, decision sciences, resource economics,
risk and insurance, or transportation. (Formerly Bus 289T section)
290. Independent Study (1-3; max total 6)
See Academic Placement -- Indpendent Study.
292. Readings in Business (2-3; max total 6)
Prerequisite: completion of 9 units of core and electives; permission of
director and instructor.
298. Management Project (6)
Prerequisite; completion of M.B.A. core or concurrently completing M.B.A.
core. See Criteria for Thesis and Project Independent field analysis of
an operating business firm or one of its principal functional areas. The
managerial audit may be submitted to the faculty in lieu of a thesis.
299. Thesis (3 or 6)
Prerequisite; completion of master's core or concurrently completing master's
core. See Criteria for Thesis and Project. Preparation, completion, and
submission of an acceptable thesis tar the master's degree. Elective for
Master of Business Administration.
(See Course Numbering System.)
Business (Bus)
367. CPA Review (2-4)
380T. Topics in Business
(1-3; may be repeated if no topic repeated)
381. Instructional Procedures in
Vocational Business Education (2-3)
385. Bridging the Gap (2-4)
389. Workshop in Business Education (1-6; max total 6)
398. Business Internship (1-6; max total 6)