Business Graduate Program
College of Business

MBA/MPA PROGRAM — DESCRIPTION OF COURSES

Accounting

ACC 536:       Advanced and International Accounting (3 Hours); Pre-requisite:  ACC 315.

Study of advanced accounting issues concerning partnerships, consolidations, international operations, and International Financial Reporting Standards.  Not open to those who completed ACC 436 at the undergraduate level.

ACC 540:       Advanced Managerial Accounting (3 Hours); Pre-requisites:  ACC 211, 212. 

Study of managerial uses of accounting information and trends in internal accounting functions. 

ACC 541:       Advanced Accounting Theory  (3 Hours); Pre-requisite:  ACC 315.

A brief historical development of accounting thought followed by an intensive investigation of the theoretical framework on which accounting principles and procedures rest.

ACC 545:       Financial Statement Analysis (3 Hours); Pre-requisites:  ACC 211, 212. 

This course offers a study of the tools and techniques utilized to analyze financial positions, results of operations, and cash flows as reported in corporate annual reports. 

ACC 557:       Seminar in Attestation (3 Hours); Pre-requisites:  ACC 315, 455. 

Study and refinement of generally accepted auditing standards, procedures and extension of auditing procedures; study of special investigations and audit reports; review of recent auditing trends, research, and pronouncements.

ACC 561:       CPA Review (3 Hours); Pre-requisite:  ACC 315. 

Review of selected topics as tested on the Uniform CPA Examination.

ACC 565:       Seminar in Governmental and Not for Profit Accounting (3 Hours); Pre-requisites:  ACC 211, 212. 

A study of generally accepted accounting principles of state and local governments and selected nonprofit entities with an emphasis on current developments in these areas.

ACC 573:       Advanced Income Tax Accounting (3 Hours); Pre-requisite:  ACC 423 

Study of federal and state income tax laws for fiduciaries, partnerships, and corporations utilizing modern research technology.  Not open to those who completed ACC 473 at the undergraduate level.

 

ACC 575:       Research in Taxation (3 Hours); Pre-requisite:  ACC 423. 

Study of selected tax issues and the application of tax research methodology.  Topics include the tax research environment, primary and secondary sources of federal tax law, and implementing tax research tools.

ACC 581:       Special Topics (3 Hours); Pre-requisites:  ACC 211, 212, and consent of the Instructor. 

Directed study of contemporary topics in accounting practice.

ACC 583:       Seminar in International Accountancy (3 Hours); Pre-requisites:  ACC 211, 212. 

This course offers a study of GAAP, GAAS and professional accountancy in a global contest.  Topics include diversity in reporting practices, International Financial Reporting Standards, and emerging issues. 

ACC 592:       Accounting Information Systems (3 Hours); Pre-requisite:  ACC 314. 

Study of theory and practice as applied to accounting information systems.  The course examines the process for purchasing or designing accounting systems and a variety of topics dealing with the role of technology in building, implementing, controlling, and auditing accounting information systems.  A secondary goal of the course is to help students become more comfortable using computer-based tools including e-mail, accounting software and the World Wide Web.  Not open to those who completed ACC 492 at the undergraduate level.

Economics

ECO 500:       Environmental Economics (3 Hours); Pre-requisites: ECO 211, 212         

This course is concerned with a theoretical framework for the analysis of environmental problems, including concepts of market failure and externalities, materials balance and property rights.  The policy implications of this analytical model are explored for a range of topics including pollution and the preservation of natural environmental species.  It also explores the effects of economic growth on the environment to include the interrelationships between the economics activity and the environment.  Cost benefit analysis, and the application of the economic theory of external economies and diseconomies and welfare economics are applied to problems of the physical and socioeconomic environment. 

ECO 511        Macroeconomic Theory (3 Hours); Pre-requisites: ECO 211, 212

Macroeconomic concepts relating to the theory of income and employment.  Analysis of changes in the level of economic activity, economic growth and inflation.

ECO 512        Microeconomic Theory (3 Hours); Pre-requisites: ECO 211, 212

Detailed analysis of traditional microeconomic theory, including consumer behavior theories, theories of production, cost curves, market structure and factor price determination.

ECO 514        Manpower Problems (3 Hours); Pre-requisites: ECO 211, 212

The development of the economic conditions which prevent different groups of people from acquiring marketable skills.  The impact of the people from acquiring marketable skills.  The impact of the unemployables on the free enterprise system and a survey of federal legislation designed to eliminate the economic  conditions which prevent these groups of people from entering the labor markets.

ECO 516        History of Economic Thought (3 Hours); Pre-requisites: ECO 211, 212

Development of the analytical tools and concepts which comprise economic theory with special emphasis on the contributions of the classical economists, Marginalists, Neoclassicists, Institutionalist and Keynes.

ECO 530        Managerial Economics (3 Hours); Pre-requisites: ECO 211, 212

Economic tools of analysis in the operation of a business; applied microeconomic, to solve selected business problems and to aid decision making in business problems and to aid decision making in business firms and other organizations.

ECO 540        Monetary Theory (3 Hours); Pre-requisites: ECO 211, 212

An examination of monetary theories.  A discussion of the quantity theory, the demand for money, the velocity of money, interest rate theory, and the flow of money among the various sectors of the economy.

ECO 541        Monetary Policy (3 Hours); Pre-requisites: ECO 211, 212

A detailed analysis of neoclassical theories of central banking, debt management, and financial intermediaries and their impact on the level of employment, prices and economic growth.  The development of appropriate monetary policy over the course of the business cycles.  A discussion of current issues concerning monetary policy.

ECO 544        Public Finance (3 Hours); Pre-requisites: ECO 211, 212

An economic analysis of government expenditures and receipts; the pricing of government services to the public.  The economic impact of government expenditures and taxation on the level of income, employment, economic growth and the allocation of scarce resources.

ECO 546        International  Economics (3 Hours); Pre-requisites: ECO 211, 212

A development of the classical, neoclassical and modern theories of international trade and the economic benefits derived.  The impact of international trade on the economics of the world and the formulation of the appropriate international trade policy.

ECO 556        Urban Economics (3 Hours); Pre-requisites: ECO 211, 212

A detailed economic analysis of the major economic problems facing the government of our central cities, such as, transportation, the flight to the suburbs by high income groups, education, housing, and taxation.  A survey of the different theories and ideologies on the part of economists, government officials, business leaders, and politician as to how the problems of our cities can best be solved.

ECO 570        Economics Seminar (3 Hours); Pre-requisites: ECO 211, 212

Guided individual research in current economic problems, including research methodology.

 

Finance

FIN 503          Environmental Concepts in Business Administration (3 Hours) Pre-requisites:  FNGB 201, 302, MNGT 330 or equivalent

An analysis of environmental factors relating to the business organization including labor, government, public ethics, and international forces.

FIN 504          Legal Environment of Business (3 Hours)   Pre-requisites :  FNGB 201 and/or 302 or equivalent

The operation of the business organization in studies relative to the legal aspects of its operational environment.

FIN 515          Managerial Finance (3 Hours); Pre-requisite:  FNGB 320 or equivalent

A study of capital budgeting techniques, methods of determining a firm’s cost of capital, valuing stocks and bonds, and international finance.

FIN 561          Seminar in Business Administration and Research Project (3 Hours);      Pre-requisite:  18 hours of MBA course work. 

Requirement:  Supervised individual research relative to the student’s research project required for completion of the degree program.

 

 

 

 

Marketing

MKT 530       Managerial Marketing (3 Hours); Pre-requisites:  MKT 351, ECO 357,358, ACC 211, and 212, and ECO 211, 212 or equivalent. 

Integration of the concepts of marketing with decision-making relative to marketing management situations.

MKT 531       Special Problems in Marketing (3 Hours);   Pre-requisite:  MKT 530 or equivalent. 

Advanced study of marketing theories with emphasis upon quantitative techniques applied to marketing problems.

MKT 532       Advertising (3 Hours); Pre-requisite:  MKT 530

Is an advanced advertising coursed in the Field of Marketing.  This course is designed to introduce the student to the advertising decision areas:   Advertising Objectives, Advertising Copy and Design, Advertising Media, Media Vehicles and Schedules, Advertising Budget and Advertising Campaigns.

MKT 538       Marketing Research (3 Hours); Pre-requisite:  MKT 530

Study of Scientific Methodology and major techniques used to design, collect and analyze research data pertaining to marketing problems.  Students are responsible for designing a marketing research project, developing a questionnaire, collecting data, computer analyzing the data, via cross tabulating and other univariate and multivariate techniques, and preparation of a final report.  Students will also be responsible for evaluating and assessing current published marketing research projects.

MKT 540       Consumer Behavior (3 Hours); Pre-requisite:  MKT 530

This course is designed to introduce the student to “The State of the Art” in buyer research and theory.  Contemporary issues such as Consumerism (E. G. Consumer Behavior, Regulation and Consumer Liabilities, redress, etc); Black Buyer Behavior; Regulation and Consumer Behavior; and Consumer Thought Processes (e.g, perceptions, attitudes, cognitions, conations, opinions, interest, intentions and pre and post purchase behaviors) will be the major focal areas for this course.

MKT 566       International Marketing (3 Hours);  Pre-requisite:  MKT 530

Study of the similarities and differences between domestic marketing and international marketing, an examination of strategic international marketing for developing a complete marketing plan for a product and a country of their choice.

 

Management

MNGT 502    Human Relations and Organizational Behavior (3 Hours); Pre-requisite:  MNGT 330 or equivalent.

Study of organizational theory, group behavior, motivation, and systems applications to organizational management.

MNGT 511    Computer Applications in Management (3 Hours)

Survey of the use of the computer as a tool for decision making, communication, and research.  This course will include the use of the computer as a support for all business activities:  word processing, database, spreadsheet, graphics, electronic mail, Internet, World Wide Web, and Internet.

MNGT 516    Statistics for Business Decisions (3 Hours)   Pre-requisites:  MATH 221 and ECO 359 or equivalent.

 Study of data collection, presentation, and analysis including interval estimation, hypothesis testing, Bayesian analysis, regression, and correction techniques.

MNGT 520    Advanced Production Management (3 Hours)

Planning, organizing, and controlling production with emphasis upon contemporary quantitative techniques and their applications.

MNGT 555    Business and Ethics (3 Hours)

The task of business ethics in the systematic study of ethical values that ought to guide human conduct; the study of what constitutes the obligations and responsibilities of agents and institutions; the examination of predictable outcomes in human costs and benefits; the study of character traits or dispositions-all in the interest of promoting human welfare.

MNGT 560    Business Policy (3 Hours)     

This course is to be taken after the student has completed at least 18 hours in the MBA Program.  Business Policy is an interdisciplinary capstone courses which focuses on all aspects of business.