2014-15-Undergraduate-Catalog

Course Descriptions • 376BA 212 Principles of Accounting IIA continuation in the study of accounting fundamentals which covers accruals and deferrals, current liabilities,capital stock, investments and the preparation and analysis of financial statements including the statement of cashflows. The remaining topics will focus primarily on information for management decision-making including costconcepts, budgetary planning and control and responsibility accounting. Prerequisite: BA 211. Three credits.BA 302 Quantitative MethodsThis course provides the student with an overview of some of the quantitative (mathematically and statisticallybased) methods that are commonly used to support business decision-making. Course emphasis is on businessapplications – not on mathematics and statistics. Prerequisite: BA 203. Three credits.BA 303 Legal Environment of BusinessA study of law as it applies to ordinary business situations with focus upon the Uniform Commercial Code dealingwith obligations, contracts, agency and negotiable instruments. Three credits.BA 307 Introduction to Management and Organizational BehaviorThis course introduces students to the fundamental concepts of management systems to include roles, ethicalbehavior, planning/strategy, structure/organization, leadership, control and change. In like manner, the behavioralaspects of individuals in organizations will be studied. These include improvement of individual, group andorganizational behavior, including group dynamics. Prerequisite: Junior-level standing. Three credits.BA 310 Introduction to Management Information Systemsand Electronic CommerceThis course introduces the student to the concepts underlying the design, implementation, control and evaluationof a contemporary computer-based information system. Students will understand the role that managementinformation systems play in the development of the Internet worked/e-commerce enterprise. The course strives toshow how, through information systems, the manager is able to better understand today’s new business model. Thecourse will emphasize the interrelationship between the three major business resources: information, informationtechnology and people. This course is intended to provide the student with a major overview of the informationfunction within the e-commerce enterprise. At all times, the emphasis will be on the application of technology tothe business environment, with the intent of understanding how information technology has transformed how welive and work. Prerequisites: IST 204 and junior-level standing. Three credits.BA 311 Intermediate Accounting IThe application of generally accepted accounting principles and the actions of FASB to the recording of financialdata. A more sophisticated and detailed approach is demonstrated for income statement presentation and forclassified statements of financial position. Additional topics include receivables, inventories, fixed assets andaccounting applications of the time value of money. Prerequisite: BA 212. Three credits.BA 312 Intermediate Accounting IIA continuation of the application of generally accepted accounting principles and the actions of FASB. Topicsconsidered include income determination and valuation of intangible assets, current liabilities, long-term liabilities,short and long-term investments, tax deferrals, pension liabilities and long-term leases. Prerequisite: BA 311. Threecredits.BA 315 Cost AccountingA study of the control and distribution of costs within manufacturing firms and the development of effectiveanalytical tools of cost measurement in the planning and control of business operations. Topics include costsystems, standard costs, measurement and evaluation of quantity and quality variances, job cost identification,process cost identification, assignment of direct and indirect expenses, allocation of overhead expenses, flexiblebudgets, accounting for by-products, joint products, transfer pricing and the development of an effective system ofcost accounting reports as a tool for utilization in management decision-making. Prerequisite: BA 212. Threecredits.BA 322 Managerial AccountingThe use of accounting data as an information system for recording and projecting the flow of funds through thefirm, in determining the net results of the firm’s operation, that include budget comparison and analysis, and theevaluation of the performance of management. This is followed by analysis of the role of accounting information inaiding the management control system and the way in which such systems and incentives motivate people withinan organization. Prerequisite: BA 212. Three credits.