2014-15-Undergraduate-Catalog

Course Descriptions • 378BA 394 Students in Free Enterprise (SIFE) SeminarThe seminar is designed for practical application of management, marketing, and entrepreneurial concepts insupport of Students in Free Enterprise. Students are required to be a team leader and complete four projectsduring the semester and be a team member on at least four additional projects. May be repeated as often as thestudent wishes; however, only six semester hours can be applied to the minimum hours required for graduation.Three credits.BA 395 Introduction to Operations and Supply Chain ManagementThis course considers operations and supply chain management as a management process across the fullspectrum of business from the sourcing of raw materials to delivery of goods and services to the final consumers.Operations and supply chain management integrates procurement, production and logistics processes to provide aseamless and efficient delivery of the final product or service to the final consumers. Prerequisites: BSB junior-levelstanding and BA 302. Three credits.BA 404 Business FinanceAnalysis of operations and forecasting of capital requirements; working capital decisions; capital budgeting; cost ofcapital; acquisition and management of capital; financial management decision making within the context of businessgovernance; application of derivative securities. Prerequisites: BA 212 and BA 330. Three credits.BA 411 Accounting for Decision Making and ControlA study of the utility of accounting data and other financial information available to management in the functions ofplanning, organizing and decision-making, with focus on techniques used in analyzing and interpreting the financialstatements of industrial and commercial business enterprises. Managerial accounting concepts and issues will beconsidered primarily from the viewpoint of the user of such information. Prerequisite: BA 315. Three credits.BA 412 Advanced AccountingA critical study of financial measurement and reporting for business combinations, consolidated financialstatements, business components, foreign currency translation and an introduction to fund accounting.Prerequisite: BA 312. Three credits.BA 414 Income Tax IAn analysis of tax laws as applied to individuals. Topics include tax determination, gross income, deductions,business expenses, employee expenses and depreciation. Prerequisite: BA 212. Three credits.BA 415 Income Tax IIAn analysis of income tax accounting problems relating to individuals and corporations. Other topics includepassive losses, tax credits, the AMT and property transactions including depreciation recapture. Prerequisite: BA414. Three credits.BA 418 AuditingA study of the purposes, ethical and legal environment, necessary steps in performing an accounting auditreviewing acceptable practices, and the standard accounting techniques and procedures for an audit using workingpapers, statements and reports. Internal controls and external auditing activities are examined, with particular focusupon the professional responsibility of the auditor to his/her clients. Prerequisite: BA 312. Three credits.BA 420 Investment and Portfolio ManagementValuation of stocks, bonds, futures, options, real estate and other real and financial assets; risk, return and liquidity,and diversification in modern portfolio theory; the efficient markets hypothesis; direct versus indirect investingthrough mutual funds, banks, insurance companies, and pensions; the securities industry; institutional considerationsfacing trust managers and others. Students taking this course are encouraged to participate in the StudentInvestment Fund which manages a portion of the university’s endowment. Prerequisite: BA 404 Three credits.BA 422 Contemporary Issues in ManagementA course integrating the various management disciplines, concepts and practices using current cases that deal withcontemporary problems, issues and questions affecting the management of the business enterprise. Readings incurrent business literature are assigned and practical experiences are shared in class discussion and in writtenreports. Prerequisite: BA 307. Three credits.