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BA 416 - Healthcare Delivery for Aging Services
4 credits
Explores challenges and solutions for delivering healthcare to older adults in a variety of settings, including private homes, hospital clinics, and senior housing environments. Covers financial models and health information systems.Prerequisite(s): BA 131 and junior standing.
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BA 417 - Technology Advances in Aging Services
2 credits
Covers the use of technology designed to improve life quality for older adults by enhancing independence, improving healthcare delivery, creating better access to information, and promoting wellness.Prerequisite(s): BA 131 or equivalent and junior standing.
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BA 420 - Business Trends and Research in Aging Services
2 credits
Explores innovative aging services business models and incorporates the latest research about needs, wants, and trends in the older adult market.
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BA 422 - Financial Management of Aging Services
2 credits
Provides an overview of financial management and accounting within the aging services industry. Includes a review of funding sources and capitalization of different business models highlighting the financial difference between for-profit and nonprofit aging services. Explores key financial metrics, as well as budget planning, financial reporting, and capital planning.Prerequisite(s): BA 385
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BA 424 - Marketing of Aging Services
4 credits
Explores marketing research, development, and strategy as it pertains to the older adult target market, including a foucs on marketing to the emerging older “baby boomer” generation. Identifies needs and demands for products and services for older adults, including a focus on sales functions and pricing strategies.
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BA 426 - Development and Construction in Aging Services
2 credits
Explores steps required to develop and construct different models of senior housing environments with needs-based design sensitivities, including a project management focus encompassing financing, permitting, design, and construction.
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BA 427 - Business Policy and Strategy
4 credits
Comprehensive concluding course for all management students. Presents the basic processes required to analyze, plan, and implement business strategy in a competitive market system. Emphasizes the development of skills for integrating complex data into a plan of action used to direct a firm. Concepts learned in management, marketing, operations management, finance, accounting, and economics courses are used to analyze case studies and development plans.Prerequisite(s): BA 330 , BA 374 , BA 380 , BA 382 ; BA 385 or BA 353 .
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BA 428 - Applied Business Research
4 credits
Analyzes decision-making tools and research methodology in retail, service, community, and industry. Students apply research methods and procedures, problem identification, data collection, data analysis, and recommended solutions to real organizational situations and projects. Students must have a GPA of at least 2.5 in SOU Business Administration (BA) courses and have completed all appropriate coursework in the major.
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BA 430A - Nonprofit Grantwriting and Government Relations
4 credits
Surveys a nonprofit manager’s primary areas of responsibility, including strategic planning, organizational change and development, locating and securing grants, and developing outcome-based assessment tools. Emphasizes assessing and evaluating grants-based programs.(Cross-listed with MM 530A and PS 430A , PS 530A .)
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BA 430B - Nonprofit Volunteerism, Board Development, and Community Mobilization
2 credits
Surveys the nonprofit manager’s areas of responsibility in leading volunteers, volunteer management, and board development and management. Emphasizes the importance of strategically mobilizing community involvement.(Cross-listed with MM 530B and PS 430B , PS 530B .)
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BA 434 - Sales Management
4 credits
Explores the activities involved in managing a sales force. Includes recruiting, selection, training, compensation, supervision, and motivation. Planning areas comprise forecasting, budgeting, and territories. Also examines sales analysis and control.Prerequisite(s): BA 330 or instructor consent
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BA 435 - Direct Marketing
4 credits
Advanced course in techniques and practices of one-to-one marketing to end-user consumers and businesses, including catalog, telemarketing, and direct mail. Includes Customer Relationship Management (CRM), advertising, database management, distribution or fulfillment, and measurements of performance and customer value. Also covers direct marketing for nonprofit organizations. Uses local direct marketing companies as examples. Open to nonadmitted business students and non-business majors. Applies to the Certificate in Interactive Marketing and E-Commerce (CIMeC).Prerequisite(s): BA 330 or instructor consent
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BA 436 - Internet Marketing and E-Commerce
4 credits
Advanced course in marketing goods and services in cyberspace. Extends the database development and relationship marketing skills taught in BA 435 to e-commerce and the Internet. Subjects include the increasing trend toward one-to-one marketing, Internet infrastructure, digital technology, the potential for building powerful online communities, personalization, online advertising, brand-building, product development, online pricing, customer support, transaction processing, and fulfillment. Uses local Internet marketing companies and dotcom cases as examples. Open to nonadmitted business students and non-business majors. Applies to the Certificate in Interactive Marketing and E-Commerce (CIMeC).Prerequisite(s): BA 330 and BA 435 or instructor consent.
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BA 441 - Marketing Channels Management and Pricing Strategy
4 credits
Covers the formulation of channel objectives and strategies, along with the appropriate tactics, policies, and practices. Emphasizes factors to consider when choosing channel intermediaries and the elements involved in an effective physical distribution system. Addresses marketing functions commonly assigned to or shared with intermediaries and issues pertaining to inventory distribution and control, order processing, customer service, and the establishment of cost-effective transportation systems. Pricing strategy includes the rationale for setting prices for products at all points in the product life cycle. Includes analysis of discount strategies. Particular emphasis is on a total system approach viewed from a managerial perspective with practical business applications.Prerequisite(s): BA 330
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BA 444 - Product Policy
4 credits
Analyzes the processes, organizational interactions, and strategic concepts governing the development of new products and services. Involves the formation of rough ideas through market and financial analysis for the development and marketing of a product. Includes strategies and tactics for managing products over the entire lifecycle.Prerequisite(s): BA 330 .
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BA 445 - Business Marketing
4 credits
Examines the significant differences between marketing to industrial organizations and consumer retailing. Focuses on industrial buying practices, market segmentation techniques, formation of an effective marketing mix, and the impact of technology and innovation on marketing strategy.Prerequisite(s): BA 330 .
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BA 446 - Retail Management
4 credits
Examines market strategy planning for retail management. Major emphasis is on small- to medium-sized retail business plans. Discusses retail management case problems.Prerequisite(s): BA 330
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BA 447 - International Marketing
4 credits
Examines the managerial marketing policies and practices of firms marketing their products and services in foreign countries. Provides an analytical survey of institutions, functions, policies, and practices in international marketing. Emphasizes marketing activities as they relate to market structure and the marketing environment. Approved for University Studies (Integration - Strand J).Prerequisite(s): BA 330 .
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BA 448 - Mediation and Conflict Management
4 credits
Introduces students to the fundamental concepts and theories of dispute resolution and assists them in developing the basic skills and knowledge for productively managing their own and intervening in others’ disputes. Class time consists primarily of practice and roleplay, as well as lecture, lecture-discussion, and coaching by professional mediators. Certificate of completion provided with successful completion of the course. Additional fees/tuition may apply.(Cross-listed in other departments.)
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BA 450 - Using GIS in Business
4 credits
Explores Geographic Information Systems (GIS) as an emerging technology/science over the last three decades and how this technology can and has been used to improve business decision making. Primarily the course examines the marrying of geographic information to data and thus how that substantially changes and improves the ability to compile evidence, construct arguments and therefore improve decision making. While business is the primary focus, the course helps students understand how GIS has had and is having a profound impact in government and nonprofits as well. Approved for University Studies (Integration - Strand H).Prerequisite(s): Junior standing or above.
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BA 451 - Cost and Management Accounting
4 credits
A comprehensive study of the development, presentation, and interpretation of cost information for management. Emphasizes cost behavior and control, standard costs, and cost accounting systems.Prerequisite(s): BA 213 .
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BA 453 - Individual Taxation
4 credits
Provides an overview of federal taxation. Emphasizes the taxation of individuals and sole proprietorships.
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BA 454 - Accounting Information Systems
4 credits
Examines systems used for the accumulation, classification, processing, analysis, and reporting of accounting data, including the controls necessary for information security, data integrity, and system auditability. Extensive use of computer applications.Prerequisite(s): BA 351 .
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BA 455 - Auditing I
4 credits
Studies the auditing theory and standards followed by certified public accountants when examining the financial statements of business organizations. Covers the environment, objectives, and professional nature of auditing and the concepts of testing, sampling, evidence collection, and reporting.Prerequisite(s): BA 454 .
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BA 456 - Auditing II
4 credits
Continues the study of auditing theory and standards. Includes practical application of auditing concepts and procedures; preparation of audit programs, work papers, and reports; and computerized applications for the examination of financial statements.Prerequisite(s): BA 455
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BA 457 - Taxation of Corporations and Other Entities
4 credits
Covers tax reporting, as well as planning and research in the areas of corporate, partnership, estate/gift, and taxation of other entities not covered in BA453.
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BA 458 - Consolidation and Segment Reporting
4 credits
Emphasizes accounting for mergers and acquisitions and the preparation of consolidated financial statements. Also includes segment and interim financial reporting.Prerequisite(s): BA 351 , BA 352 .
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BA 459 - Financial Analysis and Other Advanced Accounting Topics
4 credits
Topics include accounting for foreign currency transactions, accounting for partnerships, and accounting for bankruptcy. Students also perform comprehensive financial analysis of corporate 10-Ks. Prerequisite(s): BA 351 , BA 352 .
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BA 460A - Nonprofit Accounting and Financial Management
4 credits
Focuses on the theory and practice of accounting and financial management for not-for-profit organizations. Helps students learn about the nature and responsibilities of financial management in the nonprofit sector. Studies accrual, modified accrual, and cash-basis accounting systems, as well as the use of fund accounting. Emphasizes understanding and interpretation of nonprofit financial statements, risk management, and the importance of financials in managing an organization and nonprofit board. For accounting majors only.Prerequisite(s): BA 351 and BA 352 .
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BA 460B - Nonprofit Accounting and Financial Management
4 credits
Focuses on the theory and practice of accounting and financial management for not-for-profit organizations. Helps students learn about the nature and responsibilities of financial management in the nonprofit sector. Studies accrual, cash, and fund accounting. Explores strategies to present budgets to the board of directors. Emphasizes understanding and interpretation of nonprofit financial statements, risk management, the art of building budgets, and the importance of financials in managing an organization and nonprofit board. Open to all majors.
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BA 465A - CPA Review: Financial and Auditing
2 credits
Reviews the information found on two parts of the CPA exam. Emphasizes learning through preparation and practice. Provides context for sitting for the CPA examination, including practice with multiple choice questions as well as simulation problems.Prerequisite(s): BA 351 , BA 352 and BA 455 .
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BA 465B - CPA Review: Business and Regulation
2 credits
Reviews the information found on two parts of the CPA exam. Emphasizes learning through preparation and practice. Provides context for sitting for the CPA examination, including practice with multiple choice questions as well as simulation problems.Prerequisite(s): BA 226 , BA 351 , BA 352 , BA 451 , BA 453 , and BA 454 .
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BA 468 - Principles of Marketing, Public Relations, and Fundraising
2 credits
Introduces marketing, public relations, and fundraising principles and reviews important fundraising techniques and practices. Explores the relationship between fundraising, public relations, and marketing. Emphasizes the importance of an agency’s overall connection with the community. Covers key principles such as readiness, ethical standards, and donor management. Addresses concepts and practices, including building community awareness, client awareness, direct and indirect methods of solicitation, annual funds, special events, and capital campaigns.
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BA 470 - Financial Markets and Institutions
4 credits
Focuses on depository institutions and the financial markets in which they operate. Major topics include the level, risk, and term structure of interest rates, debt and mortgage markets, bank operations, and techniques of modern financial institutions management.
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BA 471 - Financial Management
4 credits
Students use case study methods as they apply the tools and techniques developed in BA 385 to solve multifaceted corporate financial problems. Case studies may involve capital budgeting, cost of capital, dividend and investment decisions, mergers and acquisitions, or multinational corporate financial decision making.Prerequisite(s): BA 385 .
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BA 472 - Investments
4 credits
Analyzes investment instruments such as stocks, mutual funds, options, and other investment vehicles. Investigates the risk/return relationship and other aspects of modern portfolio theory. Also investigates efficient markets and basic stock analysis and valuation.Prerequisite(s): BA 385 .
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BA 473 - International Financial Management
4 credits
Applies financial management concepts to investment, financing, and managerial control decisions undertaken by multinational firms. Emphasizes the institutional environment of monetary arrangements, financial intermediary organizations, and balance of payment considerations that affect the international flow of capital.Prerequisite(s): BA 385 .
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BA 475 - Organizational Behavior
4 credits
Explores individual behavior, group behavior, and organizational systems. Covers topics from both a theoretical and practical perspective, including understanding people, motivation, group dynamics, communication, leadership, power, politics, conflict, diversity, culture, decision making, change, and organizational structure. Approved for University Studies (Integration - Strands I and J).
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BA 476 - Business Ethics
4 credits
Provides a value analysis of the role of business and personal ethics in the organizational environment. Students are exposed to ethical theories, diverse economic systems, contemporary moral issues, actual cases, and concepts of justice and social responsibility. Open to non-admitted business students and non-business majors.
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BA 477 - International Business
4 credits
Introduces the international business environment. Discusses trade practices, foreign markets, public and private international institutions, and economic policies with emphasis on the diversity and management of multinational and international businesses. Approved for University Studies (Integration - Strand J).
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BA 478 - Corporate Law
4 credits
Studies the various forms of business formation, from sole proprietorships and partnerships (general and limited) to joint ventures and corporations. Explores the pros and cons of using each, including liability and risk considerations. Also covers agency law, principal and agent liability, shareholder rights, officer and director liability, and alternative dispute resolution (i.e., mediation and arbitration).Prerequisite(s): BA 226 .
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BA 479 - Small Business Start-up and Management
4 credits
Surveys start-up, operational, and special issues particular to small and new enterprises. Emphasizes the assessment of critical factors that lead to successful entrepreneurship. Students apply their learning to a personal business plan.Prerequisite(s): BA 330 , BA 380 , and BA 385 .
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BA 480 - Nonprofit Theory and Leadership
4 credits
Introduces the important social, political, and economic aspects of organizations and activities in the third, or “independent,” sector. The nonprofit sector is neither government nor business, but reflects an important part of our national economy. Explores the size, scope, history, and important structural dimensions of the sector. Using regional nonprofit leaders as class speakers, students are exposed to differing styles and common practices used to lead in this sector. Approved for University Studies (Integration). Approved for University Studies (Integration - Strand I).
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BA 481 - Principles of Human Resource Management
4 credits
Examines the personnel function and its relationship to the objectives of the organization. Analyzes personnel issues in selection, appraisal, and development of the work force. Surveys traditional administrative functions and trends in personnel management, including compensation and benefits, affirmative action, and grievance handling. Approved for University Studies (Integration - Strand I).Prerequisite(s): BA 374 .
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BA 482 - Labor Relations
4 credits
Examines the laws governing employer-employee relationships, including common law, federal and state labor acts, administrative agencies, and union contracts. This legal relationship is studied within the broader context of historical trends, political policies, social expectations, and economic influences. Considers legal problems such as discrimination in employment, public employment, industrial health and safety, and minimum wages. BA 374 or EC 325 recommended.(Cross-listed with EC 482 .)
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BA 483 - Sustainable Organizational Leadership
4 credits
Explores organizational leadership from various perspectives on organizational sustainability, including alternative transportation, waste reduction, renewable energy, green building, corporate social responsibility, fair trade, localization, community finance, and other emerging sustainable business practices. Examines important concepts, principles, and frameworks relating to the sustainability movement, including natural capitalism, triple-bottom-line, and the three E’s of sustainability (economy, environment, and equity). Specific emphasis on each student’s specific organizational context and future leadership goals.(Cross-listed with MM 583 )
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BA 484 - Business Information Systems Design
4 credits
Advanced course in systems development focusing on business systems. Includes a feasibility study, an analysis of a current system, a high-level and detailed design of a proposed system, and implementation procedures. Also covers post-implementation review, support, and maintenance.Prerequisite(s): BA 382 .
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BA 485 - Compensation Management
4 credits
Reviews the managerial, social, and economic issues related to the payment of benefits, wages, and salaries in business organizations. Special attention is paid to tradition and inertia, competitive market theory, engineering economics, cost accounting information, and equity determinants of compensation policy. Covers applicable federal and state legislation. Demonstrates computer-assisted decision making.Prerequisite(s): BA 374 .
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BA 486 - Personnel Selection and Appraisal
4 credits
Presents the staffing and development of personnel as a special problem in strategic planning and management. Treats appraisal as part of the motivation process and a way of providing feedback to management on its investment in staff. Covers applicable federal and state legislation.Prerequisite(s): BA 374 .
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BA 487 - Property and Casualty Risk Management
4 credits
Explores issues, programs, trends, costs, and analytical techniques that impact an organization’s insurance and safety needs. Covers risk analysis, employment benefit plans, laws and regulations, liability exposure, health enhancement, and safety management. Practitioner-taught.
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BA 488 - Fundamentals of Project Management
4 credits
Provides a foundation for managing projects of all sizes for any type of organization. Covers the five traditional phases of project management and includes assessments to prepare the individual, organization, and team for project management. Introduces students to project management software and provides templates. Students apply concepts in a term project.
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BA 489 - Organizational Leadership
4 credits
Based on a wide range of research and literature, this course includes an overview of major theories, approaches, and themes of leadership along with practical self-assessments to allow each student to explore how each leadership approach applies to respective situations. A major emphasis will be the application of the field of emotional intelligence to the study of leadership.Prerequisite(s): Junior standing or above required.
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BA 490 - Case Studies in Corporate Sustainability
4 credits
Introduces students to a variety of contemporary organizational case studies in sustainable business. Familiarizes students with many of the corporate leaders who are at the forefront of the sustainable business movement. In addition to case studies covered in class, students are required to research and present an in-depth case study on an organization or particular area of interest in the sustainable business movement.(Cross-listed with MM 590 )
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BA 497 - Advanced Management Information Systems
4 credits
Extends prerequisite foundation knowledge and skills, establishing a greater understanding of the role of information systems in organizations. Examines advanced concepts, management issues, and technologies. Uses case studies and projects to illustrate and promote further understanding of the topics.Prerequisite(s): BA 382 .
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BA 498 - Women’s Issues in Management
4 credits
Designed for both women and men. Emphasizes the roles, concerns, and legal issues affecting female managers in public and private organizations. Uses a combination of relevant organizational behavior literature from the social sciences and humanities to raise awareness about women’s issues in an organizational context. Offered only in the summer. Open to non-admitted students and non-business majors.
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BA 499 - Business Planning
4 credits
A comprehensive capstone course that integrates the concepts taught in the business core courses. Students exhibit knowledge of these concepts by developing a viable business plan for an existing business or a planned entrepreneurial endeavor. This plan progresses from the selection of a target market to the structuring of an organization at the manufacturing, wholesale, or retail level. It involves creating a strategy that provides a desired product or service to the selected market in a consistent, competitive, and profitable manner. Must have finished all other business core requirements and have at least a 2.5 GPA in business administration coursework at SOU.Prerequisite(s): BA 330 , BA 374 , BA 380 , BA 382 , BA 385 , and BA 427 .
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BA 500 - Organizational Leadership in Aging Services
2 credits
Focuses on aspects of aging services organizational leadership, including customer service, systems management, innovation, performance management, change management, communication strategies, conflict resolution, team development, and ongoing training/learning systems.
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BA 505 - Reading and Conference
1 to 6 credits
Supervised work in some field of special application and interest. Subject must be approved by the faculty member in charge. Repeatable.Prerequisite(s): Instructor consent
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BA 506 - Senior Housing Operations Management
4 credits
Provides an in-depth study of operations management across different types of senior housing settings, including AL, IL, CCRC, and skilled nursing. Areas of specific focus include budget management, dining services, activity/wellness programs, resident services, health services, environmental (physical plant) services, and sales and marketing.
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BA 507 - Seminar
1 to 4 credits
Credits to be arranged. Repeatable.
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BA 509 - Practicum
1 to 9 credits
Provides an opportunity to apply academic concepts in real-world work settings, including for-profit, nonprofit, and government organizations (arranged through the School of Business Internship Coordinator). Internships are usually conducted during senior year and must be approved prior to start of work experience. Students must have a GPA of at least 2.5 in BA courses and have completed all appropriate coursework in the major. Advisor approval is required if course is taken for elective credit. Graduate-level internships are arranged through the student’s graduate advisor. Repeatable for a maximum of 15 credits.
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BA 510 - Special Topics
1 to 2 credits
Credits to be arranged. Repeatable.
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BA 516 - Healthcare Delivery for Aging Services
4 credits
Explores challenges and solutions for delivering healthcare to older adults in a variety of settings, including private homes, hospital clinics, and senior housing environments. Covers financial models and health information systems.
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BA 517 - Technology Advances in Aging Services
2 credits
Covers the use of technology designed to improve life quality for older adults by enhancing independence, improving healthcare delivery, creating better access to information, and promoting wellness.
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BA 520 - Business Trends and Research in Aging Services
2 credits
Explores innovative aging services business models and incorporates the latest research about needs, wants, and trends in the older adult market.
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BA 522 - Financial Management of Aging Services
2 credits
Provides an overview of financial management and accounting within the aging services industry. Includes a review of funding sources and capitalization of different business models highlighting the financial difference between for-profit and nonprofit aging services. Explores key financial metrics, as well as budget planning, financial reporting, and capital planning.
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BA 524 - Marketing of Aging Services
4 credits
Explores marketing research, development, and strategy as it pertains to the older adult target market, including a focus on marketing to the emerging older “baby boomer” generation. Identifies needs and demands for products and services for older adults, including a focus on sales functions and pricing strategies.
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BA 526 - Development and Construction in Aging Services
2 credits
Explores steps required to develop and construct different models of senior housing environments with needs-based design sensitivities, including a project management focus encompassing financing, permitting, design, and construction.
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BA 534 - Sales Management
4 credits
Explores the activities involved in managing a sales force. Includes recruiting, selection, training, compensation, supervision, and motivation. Planning areas comprise forecasting, budgeting, and territories. Also examines sales analysis and control.
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BA 535 - Direct Marketing
4 credits
Advanced course in techniques and practices of one-to-one marketing to end-user consumers and businesses, including catalog, telemarketing, and direct mail. Includes Customer Relationship Management (CRM), advertising, database management, distribution or fulfillment, and measurements of performance and customer value. Also covers direct marketing for nonprofit organizations. Uses local direct marketing companies as examples. Open to non-admitted business students and non-business majors. Applies to the Certificate in Interactive Marketing and E-Commerce (CIMeC).Prerequisite(s): BA 330 or instructor consent
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BA 536 - Internet Marketing and E-Commerce
4 credits
Advanced course in marketing goods and services in cyberspace. Extends the database development and relationship marketing skills taught in BA 435 to e-commerce and the Internet. Subjects include the increasing trend toward one-to-one marketing, Internet infrastructure, digital technology, the potential for building powerful online communities, personalization, online advertising, brand-building, product development, online pricing, customer support, transaction processing, and fulfillment. Uses local Internet marketing companies and dotcom cases as examples. Open to non-admitted business students and non-business majors. Applies to the Certificate in Interactive Marketing and E-Commerce (CIMeC).Prerequisite(s): BA 435 or instructor consent
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BA 541 - Marketing Channels Management and Pricing Strategy
4 credits
Covers the formulation of channel objectives and strategies, along with the appropriate tactics, policies, and practices. Emphasizes factors to consider when choosing channel intermediaries and the elements involved in an effective physical distribution system. Addresses marketing functions commonly assigned to or shared with intermediaries and issues pertaining to inventory distribution and control, order processing, customer service, and the establishment of cost-effective transportation systems. Pricing strategy includes the rationale for setting prices for products at all points in the product life cycle. Includes analysis of discount strategies. Particular emphasis is on a total system approach viewed from a managerial perspective with practical business applications.
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BA 544 - Product Policy
4 credits
Analyzes the processes, organizational interactions, and strategic concepts governing the development of new products and services. Involves the formation of rough ideas through market and financial analysis for the development and marketing of a product. Includes strategies and tactics for managing products over the entire lifecycle.
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BA 545 - Business Marketing
4 credits
Examines the significant differences between marketing to industrial organizations and consumer retailing. Focuses on industrial buying practices, market segmentation techniques, formation of an effective marketing mix, and the impact of technology and innovation on marketing strategy.
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BA 546 - Retail Management
4 credits
Examines market strategy planning for retail management. Major emphasis is on small- to medium-sized retail business plans. Discusses retail management case problems.
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BA 547 - International Marketing
4 credits
Examines the managerial marketing policies and practices of firms marketing their products and services in foreign countries. Provides an analytical survey of institutions, functions, policies, and practices in international marketing. Emphasizes marketing activities as they relate to market structure and the marketing environment. Approved for University Studies (Integration).
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BA 548 - Mediation and Conflict Management
4 credits
Introduces students to the fundamental concepts and theories of dispute resolution and assists them in developing the basic skills and knowledge for productively managing their own and intervening in others’ disputes. Class time consists primarily of practice and roleplay, as well as lecture, lecture-discussion, and coaching by professional mediators. Certificate of completion provided with successful completion of the course. Additional fees/tuition may apply.(Cross-listed in other departments.)
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BA 550 - Using GIS in Business
4 credits
Explores Geographic Information Systems (GIS) as an emerging technology/science over the last three decades and how this technology can and has been used to improve business decision making. Primarily the course examines the marrying of geographic information to data and thus how that substantially changes and improves the ability to compile evidence, construct arguments and therefore improve decision making. While business is the primary focus, the course helps students understand how GIS has had and is having a profound impact in government and nonprofits as well.
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BA 551 - Cost and Management Accounting
4 credits
A comprehensive study of the development, presentation, and interpretation of cost information for management. Emphasizes cost behavior and control, standard costs, and cost accounting systems.
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BA 553 - Individual Taxation
4 credits
Provides an overview of federal taxation. Emphasizes the taxation of individuals and sole proprietorships.
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BA 554 - Accounting Information Systems
4 credits
Examines systems used for the accumulation, classification, processing, analysis, and reporting of accounting data, including the controls necessary for information security, data integrity, and system auditability. Extensive use of computer applications.
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BA 555 - Auditing I
4 credits
Studies the auditing theory and standards followed by certified public accountants when examining the financial statements of business organizations. Covers the environment, objectives, and professional nature of auditing and the concepts of testing, sampling, evidence collection, and reporting.
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BA 556 - Auditing II
4 credits
Continues the study of auditing theory and standards. Includes practical application of auditing concepts and procedures; preparation of audit programs, work papers, and reports; and computerized applications for the examination of financial statements.Prerequisite(s): BA 455 or BA 555 .
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BA 557 - Taxation of Corporations and Other Entities
4 credits
Covers tax reporting, as well as planning and research in the areas of corporate, partnership, estate/gift, and taxation of other entities not covered in BA453/BA553.
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BA 558 - Consolidation and Segment Reporting
4 credits
Emphasizes accounting for mergers and acquisitions and the preparation of consolidated financial statements. Also includes segment and interim financial reporting.
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BA 559 - Financial Analysis and Other Advanced Accounting Topics
4 credits
Topics include accounting for foreign currency transactions, accounting for partnerships, and accounting for bankruptcy. Students also perform comprehensive financial analysis of corporate 10-Ks.
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BA 560A - Nonprofit Accounting and Financial Management
4 credits
Focuses on the theory and practice of accounting and financial management for not-for-profit organizations. Helps students learn about the nature and responsibilities of financial management in the nonprofit sector. Studies accrual, modified accrual, and cash-basis accounting systems, as well as the use of fund accounting. Emphasizes understanding and interpretation of nonprofit financial statements, risk management, and the importance of financials in managing an organization and nonprofit board. For accounting majors only.
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BA 560B - Nonprofit Accounting and Financial Management
4 credits
Focuses on the theory and practice of accounting and financial management for not-for-profit organizations. Helps students learn about the nature and responsibilities of financial management in the nonprofit sector. Studies accrual, cash, and fund accounting. Explores strategies to present budgets to the board of directors. Emphasizes understanding and interpretation of nonprofit financial statements, risk management, the art of building budgets, and the importance of financials in managing an organization and nonprofit board. Open to all majors.
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BA 565A - CPA Review: Financial and Auditing
2 credits
Reviews the information found on two parts of the CPA exam. Emphasizes learning through preparation and practice. Provides context for sitting for the CPA examination, including practice with multiple choice questions as well as simulation problems.
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BA 565B - CPA Review: Business and Regulation
2 credits
Reviews the information found on two parts of the CPA exam. Emphasizes learning through preparation and practice. Provides context for sitting for the CPA examination, including practice with multiple choice questions as well as simulation problems.
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BA 568 - Principles of Marketing, Public Relations, and Fundraising
2 credits
Introduces marketing, public relations, and fundraising principles and reviews important fundraising techniques and practices. Explores the relationship between fundraising, public relations, and marketing. Emphasizes the importance of an agency’s overall connection with the community. Covers key principles such as readiness, ethical standards, and donor management. Addresses concepts and practices, including building community awareness, client awareness, direct and indirect methods of solicitation, annual funds, special events, and capital campaigns.
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BA 570 - Financial Markets and Institutions
4 credits
Focuses on depository institutions and the financial markets in which they operate. Major topics include the level, risk, and term structure of interest rates, debt and mortgage markets, bank operations, and techniques of modern financial institutions management.
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BA 571 - Financial Management
4 credits
Students use case study methods as they apply the tools and techniques developed in Principles of Finance to solve multifaceted corporate financial problems. Case studies may involve capital budgeting, cost of capital, dividend and investment decisions, mergers and acquisitions, or multinational corporate financial decision making.Prerequisite(s): Prior coursework in finance, or instructor consent.
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BA 572 - Investments
4 credits
Analyzes investment instruments such as stocks, mutual funds, options, and other investment vehicles. Investigates the risk/return relationship and other aspects of modern portfolio theory. Also investigates efficient markets and basic stock analysis and valuation. Prerequisite(s): Prior coursework in finance or instructor’s permission.
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BA 573 - International Financial Management
4 credits
Applies financial management concepts to investment, financing, and managerial control decisions undertaken by multinational firms. Emphasizes the institutional environment of monetary arrangements, financial intermediary organizations, and balance of payment considerations that affect the international flow of capital.
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BA 575 - Organizational Behavior
4 credits
Explores individual behavior, group behavior, and organizational systems. Covers topics from both a theoretical and practical perspective, including understanding people, motivation, group dynamics, communication, leadership, power, politics, conflict, diversity, culture, decision making, change, and organizational structure. Approved for University Studies (Integration).
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BA 576 - Business Ethics
4 credits
Provides a value analysis of the role of business and personal ethics in the organizational environment. Students are exposed to ethical theories, diverse economic systems, contemporary moral issues, actual cases, and concepts of justice and social responsibility. Open to non-admitted business students and non-business majors.
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BA 577 - International Business
4 credits
Introduces the international business environment. Discusses trade practices, foreign markets, public and private international institutions, and economic policies with emphasis on the diversity and management of multinational and international businesses. Approved for University Studies (Integration).
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BA 578 - Corporate Law
4 credits
Studies the various forms of business formation, from sole proprietorships and partnerships (general and limited) to joint ventures and corporations. Explores the pros and cons of using each, including liability and risk considerations. Also covers agency law, principal and agent liability, shareholder rights, officer and director liability, and alternative dispute resolution (i.e., mediation and arbitration).
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BA 579 - Small Business Start-up and Management
4 credits
Surveys start-up, operational, and special issues particular to small and new enterprises. Emphasizes the assessment of critical factors that lead to successful entrepreneurship. Students apply their learning to a personal business plan.
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