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Course Descriptions

BUSB A501 SURVEY OF FINANCIAL ACCOUNTING AND REPORTING (3 cr.) The course examines concepts underlying accounting including the construction, analysis, and use of financial statements. Of particular interest are the implications of accounting method choices on managerial decisions and the relationship of accounting to economics, finance, and other business disciplines. Satisfactory achievement on a placement examination may exempt one from this course.

BUSB A502 MANAGERIAL PRICE THEORY (3 cr.) P: Phase I of MBA or equivalent or permission of instructor. Application of microeconomic analysis to business decisions in forecasting, pricing, market development, competitive situations, profits, product demand, and costs. The objective is to provide a theoretical economic basis of thought to further competent decision making.

BUSB A503 STATISTICAL APPLICATIONS (3 cr.) P: BUSB A511. Statistical Applications, is a graduate level one-semester survey of major statistical techniques used in business and economics. The course has three primary objectives; 1) to familiarize students with the basic techniques, methodologies, and theories of statistical analysis; 2) to acquaint students with the various applications of statistical analysis to business problems; and 3) to impress upon students the role that computers and specialized software play in statistical analysis. Students achieve these objectives through class lectures, cases, hands-on group and individual projects, and a wide variety of problems which are worked in class and on examinations.

BUSB A504 MANAGEMENT INFORMATION SYSTEMS (3 cr.) P: Phase I of MBA or equivalent. The objective of this course is to provide an overview of issues in a successful implementation and operation of business information systems. The coverage includes: strategic relevance of Information Technology (IT), management of IT resources, E-business and communication infrastructures, software and hardware characteristics, and en-ser computing characteristics.

CSCI A505 OBJECT-ORIENTED PROGRAMMING (4 cr.) P: BUSB K501. The course provides students with background in computer programming skills. The focus of the course is on a fundamental understanding of the programming process, particularly object oriented, related to the business and managerial applications. Students will be expected to create working programs in a suitable language, such as Visual Basic, C++ or Java (or whatever language is appropriate as circumstances change), but more emphasis will be placed on design principles and concepts such as "object," "class," and "interface" than on coding proficiency.

CSCI A510 DATABASE MANAGEMENT SYSTEMS (3 cr.) P: CSCI A505. The course provides students with a background in database management systems development and application. The course emphasizes the fundamental understanding of database management systems as they relate to businesses and management computer applications. During the semester students will be exposed to various logical data models including hierarchical, network, relational, and object-oriented. Among the topics covered include: File Systems and Databases, The Relational Database Model Structured Query Language, Entity Relationship Modeling, Normalization of Database Tables, Database Design, Conceptual Design, Conceptual Design Verification, Logical Design Implementation, Transaction Management Concurrence Control Distributed Database Management Systems, Object-Oriented Databases, Client/Server Systems, Data Warehouse, Databases and the Internet, Database Administration.

BUSB A511 MATHEMATICAL TOOLS IN BUSINESS (3 cr.) P: Designed to provide the student who has little or no undergraduate background in statistics and calculus with at least minimum competence in some of the basic quantitative skills necessary for analytical work in business administration. Satisfactory achievement on a placement examination may exempt one from this course.

BUSB A514 SURVEY OF ECONOMICS (3 cr.) Foundation course in economics designed for students who have not taken a year of introductory economics or whose background is inadequate for advanced course work in economics. Covers both microeconomics and macroeconomics. This course is designed for ‘‘common body of knowledge'' purposes. Satisfactory achievement on a placement examination may exempt one from this course.

CSCI A515 TELECOMMUNICATIONS (4 cr.) P: BUSB A504 and CSCI A505. The course provides students with a background in telecommunications and computer networking. The course emphasizes the fundamental understanding of telecommunications as they relate to business and management computer applications. Students are expected to become conversant with telecommunication systems design principles and concepts, not to develop the network building skills associated with a technician.

BUSB A525 ADVANCED FINANCIAL ACCOUNTING THEORY AND PRACTICE (3 cr.) P: BUS A312. The course examines emerging issues facing business entities and the accountancy profession. Some of these issues include those facing the Emerging Issues Task Force of the Financial Accounting Standards Board. Research of these issues via electronic and alternative media is an integral part of the course. Development of accounting principles; theory and practice of income determination and financial condition; specialized industries' accounting practices; special accounting problems in various entity forms; consolidated financial statements.

BUSB A530 ADVANCED AUDITING PRACTICE (3 cr.) P: BUS A424. This course will examine the concepts related to auditing in computerized environments. It will also review changes in the audit environment and new approaches to auditing. Finally, the course will examine some of the assurance services with the objective of preparing students for issues they might encounter in the future, rather than for the types of services that are common now. The primary emphasis in the course will be on understanding the concepts of, and approaches to, audit and assurance services; and on developing skills to apply the underlying concepts and approaches to professional services.

BUSB A531 CONSULTING AND STRATEGIC COST MANAGEMENT (3 cr.) P: BUS A325 or BUSB F503. Analysis of costs, performance, and capital investment data for strategic decision making. Covers strategic product positioning, value chain analysis, and activity-based management and costing. Students extend their knowledge of cost and management accounting from the operational to the strategic level through extensive case analysis. Consulting (both internal and external) and managerial accounting. Business cases with the student advising the firm on certain strategic decision. Topics include strategic cost analysis, target costing, activity-based management, cost-of-quality analysis, nonfinancial performance measurement, and management control systems.

BUSB A539 ADVANCED TAX TOPICS (3 cr.) P: BUS A328. This course examines a number of advanced tax topics. Students are introduced to the income taxation of estates and trusts. Other advanced tax planning areas covered include federal gift and estate taxation. Tax law sources such as the Internal Revenue Code, treasury regulations, and court cases are explored. Research of federal tax issues via electronic and alternative media and the preparation of a comprehensive tax return project utilizing the most current computerized tax applications are an integral part of this course.

BUSB A545 INTERNATIONAL ACCOUNTING PRACTICE (3 cr.) P: BUS A312. This course discusses issues in international accounting. Topics of interest include currency translation, comparative accounting and harmonization issues, international financial reporting issues, international financial analysis, international management accounting control issues, international taxation, and international auditing issues.

BUSB A564 INTERPRETATION AND ANAL. OF FINANCIAL STATEMENTS (3 cr.) P: BUS A312. This course provides students with the skills necessary to understand, analyze, evaluate, and use the information available in corporate financial reports. Investigates corporate financial statements and related disclosures primarily from the perspective of financial statement users. Consideration of issues faced by corporate managers as they design reporting strategy.

BUSB B502 ORGANIZATIONAL BEHAVIOR I (3 cr.) A survey of major concepts relating to personality, learning perception, motivation, leadership, and group dynamics. Some emphasis also is placed on an analysis of organizational structures, management of change and organizational cultures. Satisfactory achievement on a placement examination may exempt one from this course.

BUSB B503 LEADERSHIP AND CHANGE (3 cr.) P: Phase I and II of MBA. Role of the leader in responding to changing conditions and achieving sustainable competitive advantage via proud employees, loyal customers and responsive systems. Leadership at the small group and executive levels will be examined using experiential learning and a team study of an actual organization.

BUSB C502 THE LEGAL AND ETHICAL ENVIRONMENT OF BUSINESS (3 cr.) P: Phase I of MBA or equivalent. This is a survey of the legal environment within which business decisions are made. There is an examination of both the regulatory and ethical environment that affect the firm. The focus is upon the law of business organizations, including such areas as corporate, securities, labor, employment discrimination, agency and tort law. Other areas that have an impact upon the firm, such as the international legal environment, will be mentioned. Special attention is given to the impact that business firms have upon society, including the ethical questions in the legal regulation of business.

BUSB D501 MANAGEMENT OF MARKETING (3 cr.) P: BUSB A514. An overview of the managerial process of analysis, planning, implementation, and control of marketing programs in a competitive environment to enhance customer value and satisfaction. Analyzing market opportunity, selecting target markets, and developing and implementing marketing strategies. Satisfactory achievement on a placement examination may exempt one from this course.

BUSB D502 FINANCIAL MANAGEMENT (3 cr.) P: BUSB A501, BUSB A503, BUSB A514, or equivalent. An investigation of the theory of finance. The principal objective in this investigation is to improve the business manager's ability to handle with intelligence the various financial problems confronting businesses of all sizes. Some of the topics covered include objectives of financial management, time value of money, risk analysis, CAPM, capital budgeting, cost of capital, cash flow analysis and multinational financial management. Satisfactory achievement on a placement examination may exempt one from this course.

BUSB D503 PRODUCTION MANAGEMENT (3 cr.) P: Phase I of MBA or equivalent. Production/operations management is concerned with the basic concepts, the interrelationships and interfaces of mathematics models; design and process capability; flow processes as related to material flows, location of facilities, and product-line design; microproduction systems; the design and management of capacity; standards in work design, production and quality; production and inventory management; and all associated interrelated systems of logistics and inventory control; supply chain management, process strategy and capacity planning, material requirement planning (MRP) and management planning models.

BUSB E510 BUSINESS POLICY (3 cr.) P: Phase I, II, and III of MBA (except electives). This is one of the capstone courses for the M.B.A. Program. An investigation of the foundations of managerial decision-making strategy. This emphasis is infused with traditional administration theory and contemporary organization theory. Included are such critical factors as a topology of policy decision, models of various decisional processes, the basis of its decisional power and its generation, and international business ventures.

BUSB F503 MANAGEMENT ACCOUNTING CONCEPTS (3 cr.) P: Phase I and II of MBA. The focus of the course is on using accounting information to help managers make more informed decisions. To achieve this goal, costs and their importance, along with several decision-making tools will be covered. Decision-making tools covered will include activity-based-management, budgeting, standard costing, variance analysis, cost-volume-profit analysis, performance measurement and incentives, etc.

BUSB F506 MANAGEMENT OF INTERNATIONAL OPERATIONS (3 cr.) P: Phase I of MBA or equivalent. An introduction to the environmental and managerial problems of international business. This course covers such issues as globalization, economic development, and direct foreign investment. Managerial topics include the impact of political, economic, and social-cultural conditions on the conduct of business abroad and the necessary adjustments to corporate strategy, participation (mode of entry) decisions, organizational structure, marketing, production, human resource management, and negotiation techniques.

BUSB F508 MANAGEMENT OF PROMOTION (3 cr.) P: Phase I of MBA or equivalent and BUSB A502. Examination of the basic principles of the promotional mix/Integrated Marketing Communication (IMC). Topics considered include the following: the choice of appropriate methods to achieve desired promotional tasks; promotional strategy; effective execution of promotional programs; selection of advertising media; determination of the promotional appropriation; measuring the success of the promotional effect.

BUSB F509 BUYER BEHAVIOR (3 cr.) P: Phase I of MBA or equivalent. Advanced study of the behavior of buyers of goods and services. Topics include the following: buyer needs and wants; buyer decision making; market segmentation; cultural, social, psychological, and economic influences on behavior.

BUSB F512 ADVANCED ADMINISTRATION THEORY (3 cr.) P: Phase I and II of MBA. An investigation of the political nature of organizations, the sources of organizational authority, the nature and motives of authority, and the types of power and status.

BUSB F514 INVESTMENT MANAGEMENT (3 cr.) P: Phase I of MBA or equivalent. A blend of theory and description including consideration of the capital markets and investment instruments. Investment management begins with an understanding of how to invest and how to make investment decisions. This course further exposes students to the analytical techniques of securities selection, examines the process of forming their own portfolio by finding suitable securities, and instructs them how to manage this portfolio. Students should learn to think analytically and objectively in emulation of a professional investment manager. Allocation of investment capital and evaluation of the performances of the investment portfolio is part of the investment process that students will learn.

BUSB F515 MARKETING RESEARCH (3 cr.) P: Phase I of MBA or equivalent. A study of the process by which research of the marketplace results in improved marketing decision making.. Steps taken by researchers from defining the management problem to presenting results.

BUSB F517 FINANCIAL MARKETS AND INSTITUTIONS (3 cr.) P: Phase I of MBA or equivalent. Study of the aggregation and distribution of financial resources. Includes analysis of the money and capital markets, financial instruments and securities, interest rate theory, and the public and private institutions of our financial system.

BUSB F520 SEMINAR IN BUSINESS (3 cr.) P: Phase I of MBA or equivalent. Small seminar courses designating specialized areas of study such as: total quality management, green business, teamwork, leadership, financial reporting, business ethics, directed economic research projects, international finance, sales management, not-for-profit marketing, accounting, finance/tax strategy, and entrepreneurship.

BUSB F523 MANAGERIAL DECISION-MAKING MODELS (3 cr.) P: Phase I and II of MBA. Analysis and application of management science models in a business and managerial decision-making environment. Emphasis is placed on how these models are applied and interpreted by a decision maker in a wide variety of business and managerial settings. Topics include linear and nonlinear programming, integer programming, goal programming, and dynamic programming, among others.

BUSB F530 INTERNATIONAL FINANCE (3 cr.) P: Phase I of MBA or equivalent. An introduction to both the macro and the micro aspects of international finance. This course covers topics in the international financial environment such as the foreign exchange markets, the international monetary system, balance of payments, international financial equilibrium relationships, and the activities of multilateral lending organizations like the International Monetary Fund and the World Bank. Topics in international corporate finance include exchange risk management, multinational capital budgeting, working capital management, trade finance, and the sourcing of funds in foreign and international markets.

BUSB F533 PROFESSIONAL COMMUNICATION SKILLS (3 cr.) P: Phase I and II of MBA. Skills and techniques for successfully communicating with clients, personnel, and the public; analysis and application of communication strategies; oral presentation skills, listening skills, writing skills; professional reports content and presentation; multimedia technology aids for effective communications; developing and implementing communication plans and strategies, content and approach; different types of focused communication contexts; nonverbal and verbal messages; adjusting attitudes with communications; overcoming communication barriers.

BUSB F542 STRATEGIC FINANCIAL MANAGEMENT (3 cr.) P: Phase I of MBA or equivalent. Study of financial concepts and strategies that maximize the value of the firm. Topics include incorporation of financial forecasting, capital budgeting, capital structure analysis, mergers and acquisitions, financial instruments, lease financing, stock dividends, risk analysis, etc., and case studies.

BUSB F590 INDEPENDENT STUDY (cr. arr.) P: Phase I and II of MBA. permission of instructor, and approval of director. For students who wish to pursue special research problems in their M.B.A. program. Student is limited to one independent study course.

BUSB K501 COMPUTER SKILLS FOR MANAGEMENT (1 cr.) The emphasis in the course is on the effective design and use of spreadsheets and database management programs to assist managers in the decision-making process. Students are expected to become proficient with the basic to advanced features and functions of spreadsheet and database management programs. Topics include; What-If analysis, financial and decision-making functions, graphical interpretation of data, select and action queries, custom forms, and custom reports.

BUSB K505 MANAGEMENT OF IT PROJECTS (3 cr.) P: BUSB D503, BUSB F523, and CSCI A510. The course provides in-depth knowledge and training in the management of information technology projects. After completing this course, students should know what must be done to complete small or large IT projects and should possess skills in the tools employed in IT project management.

BUSB K506 WEB SITE DEVELOPMENT TECHNIQUES (3 cr.) P: CSCI A505. The course provides students with knowledge and skills in the development of web site to support electronic commerce. The emphasis in the course is on effective design and implementation issues related to web applications for business. Students are expected to become conversant with the tools and techniques used by builders of we-site. Topics include the technology of the Internet, core network protocols, agents, commerce client technology, system design principles among others.

BUSB K507 ENTERPRISE RESOURCE PLANNING (3 cr.) P: BUSB A501, BUSB D501, BUSB D502, BUSB D503 and BUSB F523.The purpose of the course is to provide an overview of the enterprise Resource Planning (ERP) field to students. Topics covered will include principles of enterprise resource management, history of ERP, and differences between function-oriented enterprise management and process oriented management. It covers issues related to planning and implementation of ERP system. An ERP software (SAP R/3) will be used throughout the course to analyze various issues.

BUSB K510 DECISION SUPPORT SYSTEMS (3 cr.) P: CSCI A510 and BUSB F523. The course provides in-depth knowledge and training in adapting a variety of tools and techniques to develop Decision Support Systems in support of complex decision problems.

BUSB K515 ELECTRONIC COMMERCE (3 cr.) P: CSCI A510 and BUSB K506. The course provides the technical, legal, and business concepts and skills required to manage a firm activities related to doing business via computer networks. Primary emphasis is on assuring that the students understand the full spectrum of issues related to E-commerce.

BUSB K520 BUSINESS PROCESS RE-ENGINEERING USING IT (3 cr.) P: BUSB K510 and BUSB K505. The course is to demonstrate, directly and by case studies, the relationships between business process and information systems, human resources, and organizational capabilities that support the performance of processes.

BUSB K585 SEMINAR IN MGT OF INFOR. TECHNOLOGIES I (3 cr.) P: BUSB K510 and BUSB K520. This advanced seminar will address important current topics on a variable basis. Possible topics include: Artificial Intelligence and Intelligent Agents, Data warehouse and data mining, Groupware, Human-Computer Interaction, Information Systems Effectiveness, Inter-Organizational Systems, Knowledge Management, Managerial & Organizational Cognition, Strategic Information Systems, Virtual Organizations & Emergent Communities, Design of Distributed Systems, Enterprise Architecture, Global Information Technology, Neural Networks, Simulation, and Software Engineering.