(See Course Numbering System.)
205. Financial and Managerial Accounting (3)
Not required of students with credit in Acct 1A and 1B or 4A and 4B. Financial
accounting; statement analysis and interpretation; transaction analysis;
partnership and corporations; taxation; financial reporting; managerial
controls, information systems, budgeting; costs, capital budgets.
207. Quantitative Foundation for Business Decisions (3)
Not required of students with credit in DS 71. Functional representations
of business relationships; variable rates of change, marginal analysis and
optimization of business functions; analysis of business data arrays.
208. Quantitative Methods in Business (3)
Not required of students with credit in DS 73 and 173. Statistical analysis
in business, tests of hypotheses, time series, correlation analyses, index
numbers, estimation models, and Bayesian statistics in business decision
making. (2 lecture, 2 .lab hours)
209. Computers and Programming (3)
Not required of students with credit in IS 50. Computing algorithms, statistical
and other software packages, data processing, programming languages. (2
lecture, 2 lab hours)
211. Legal Environment of Business (3)
Not required of students with credit in B A 18. Basic legal concepts, nature
of the legal system, administrative law, law of contracts and of agency,
antitrust law, and legal research.
214. Organization and Management Theory (3)
Not required of students with credit in Mgt 110 or Mgt 104 and 106. Organizational
theory, structure, and forms of organization, authority, leadership, group
dynamics, policy formulation; conflict resolution, organizational control.
216. Operations Analysis (3)
Not required of students with credit in PLM 124. Prerequisite: Bus 202,
207, 208 and 214 recommended. Operations theory and methods; operations
planning and control; methods analysis, work measurements; materials handling
and control, facilities location and layout; application of statistical
techniques and electronic data processing; relationships with other functional
areas of management.
217. Marketing Organization and Policies (3)
Not required of students with credit in Mktg 100. Prerequisite: Bus 202,
205, 207; Bus 208 (or concurrently). Environmental factors for marketing,
elements of marketing and marketing systems, marketing activities and strategies
of the firm; evaluating marketing programs and systems.
218. Principles of Finance (3)
Not required of students with credit in Fin 120. Prerequisite: Bus 202,
205; Bus 207 recommended. Impact of uncertainty and environmental considerations
upon the finance function. Financial problems and policies; working capital
management, capital budgeting, cost of capital, and dividend policy. Problems
and cases.
221. Seminar in Business Research (3)
Prerequisite: completion of all foundation courses (or concurrently). Methods
of research; applications to business problems.
232. Seminar in Money and Capital Markets (3)
Prerequisite: Bus 218. Analysis of money and capital markets, their organization
and role in economic activity.
235. Seminar In Managerial Economics (3)
Prerequisite: Bus 202, 205, 207, 208, 217. Economic analysis of managerial
problems; theory of the firm.
236. Seminar in Risk Management and Insurance (3)
Prerequisite: Bus 202, 211, 218. Use of insurance as a risk management tool;
covers major aspects of the insurance mechanism, including analysis of basic
life and nonlife insurance contracts. Considers various noninsurance methods
of handling nonspeculative financial risks as well as the traditional insurance
methods.
240. Seminar in Marketing (3)
Prerequisite: Bus 217. Critical review of the literature of marketing, -special
reports and research dealing with marketing institutions and organization,
and marketing functions.
241. Seminar in Leadership and Organizational Behavior (3)
Prerequisite: Bus 214. This seminar investigates the significance of leadership
and successful management in modem organizations. The influence of leadership
is examined as central to managing the behavioral dynamics of individuals,
work groups, and organizations. (Former Bus 223)
242. Seminar in Marketing Management (3)
Prerequisite: completion of all foundation courses of the M.B.A. program.
Analysis of communications, distribution, pricing, and product policy of
the strategic business unit. Planning, budgeting, and implementing marketing
programs based on analysis and research on the market, the competitive structure,
and the marketing process.
243. Seminar in Quantitative Decision Making (3)
Prerequisite: Bus 207, 208, 209, and 216. Addresses the quantitative decision-making
process as well as the research methods that allow the prospective manager
to understand the various techniques for data collection, analysis, and
interpretation that are needed in the decision-making process. (Former Bus
228)
244. Seminar in Financial Management (3)
A practical and applications approach to the theories, .concepts, and techniques
of financial management with emphasis on financial analysis and planning,
working capital, capital budgeting, capital structure, mergers and acquisitions,
LBOs, and international financial management. Computer applications stressed.
(Former Bus 224)
245. Seminar in Accounting Control and Reporting (3)
Prerequisite: Bus 205, 208, 218. In-depth consideration of several topical
areas in accounting analysis as related to both profit and not-for-profit
organizations, with emphasis on currently controversial issues Including
international implications. Analysis Includes budgetary planning, cost analysis,
internal control and case studies. (Former Bus 226)
246. Seminar in Management Information Systems (3)
Prerequisite: Bus 209. Develops an overall framework for analyzing and modeling
information needs by organizations. Provides the theoretical and practical
aspects of design and implementation of computer-based planning, control,
and decision support and expert systems. (Former Bus 259)
247. Seminar in International Business (3)
A seminar on the theories, concepts, and techniques required for effective
management of international business. The topics include business in the
global setting, international trade and investment issues, cross-cultural
analysis, international management, accounting, marketing, finance and multinational
corporations (MNCs). (Former Bus 275) .
248. Seminar in Regulation and Ethical Environment of Business (3)
Prerequisite: Bus 211. Analytical basis for evaluating state, national,
and international business relation. Study of policy formulation processes.
Emphasis on ethical considerations and the goals of major economic and social
regulation; e.g., ratemaking, antitrust law, securities regulation, bankruptcy,
consumer/environmental protection, employment law. (Former Bus 237)
249. Seminar in Business Policy and Strategic Management (3)
Prerequisite: completion or concurrent completion of M.B.A. core. Integration
of strategic concepts, techniques, and applications in both profit and nonprofit
organizations. Strategy analysis, formulation, execution, administration,
and control. Case and/or field studies. (Former Bus 229)
250. Seminar in Personnel and Labor Management (3)
Activities and techniques that comprise the functions of human resource
management, recruitment, selection, training, evaluation, compensation,
and state and federal legislation. Development and practice of labor-management
'relations. International comparisons in all segments of the course.
252. Seminar in Labor Relations (3)
Prerequisite: Bus 214. Current trends in labor relations theory and practice;
labor relations systems; contract negotiations; dispute prevention and settlement;
role of government; applications of behavioral sciences; individual research.
255. Seminar in Operations Management (3)
Prerequisite: Bus 216. Current operations management theories and problems;
critical analysis and review of present practice and theories.
257. Seminar in Business Communication (3)
Investigation and analysis of the communication process as it relates to
managerial effectiveness.
260. Seminar in Accounting Theory (3)
Prerequisite: Acct 120A and 120B. A historical perspective of the development
of accounting theory. An evaluation of the objectives and standards of financial
reporting as they are applied in contemporary income determination and asset
valuation
261. Accounting for Nonprofit Organizations (3)
Prerequisite: Bus 205. Accounting for various types of funds as applied
to governmental and other not-for-profit organizations. Budgets and accounting
controls; revenues and appropriations, expenditures and encumbrances; accounting
statements and reports.
262. Seminar in Programming (3)
Prerequisite: Bus 209. Advanced techniques of sorting, file maintenance
and information systems, controls and teleprocessing directed toward business
applications.
263. Seminar in Cost Accounting (3)
Prerequisite: Acct 132 or Bus 245. The development, interpretation, and
uses of accounting reports and supplementary information for management
planning, control, and decision making. Topics include cost-volume-profit
analysis; lines programming, capital budgeting; inventory models; the use
of standards, budgets, and variance analysis for planning and control purposes;
divisional performance; and transfer pricing issues.
264. Seminar in Auditing (3)
Prerequisite: Acct 162. An .advanced study of the philosophy, theory, and
practice of auditing with special emphasis on recent developments and cases
involving ethical and legal responsibilities, statistical .sampling methods,
using the computer, and reliance on internal control; operational auditing.
265. Seminar in Information Systems (3)
Prerequisite: IS 161, Acct 146, or Bus 246. Theory of systems and information
as they relate to design, management, and control of business systems. Study
of information and systems as resources to be managed.
266. Seminar in Information Systems Management (3)
Prerequisite: IS 161, Acct 146, or Bus 246. Study of the hardware, software,
and behavioral issues relating to the design, acquisition, implementation,
and management of information systems technology.
268. Regression, Correlation, Factor Analysis (3)
Prerequisite: Bus 208. Conditional, marginal, and joint probability distributions;
statistical dependence; simple, multiple, linear, and nonlinear regression
models; correlation analysis; analysis of variance and regression; introduction
to Bayesian decision theory.
269T. Topics in Tax Planning (3)
Prerequisite: Acct 144; Acct 145 (or concurrently). An in-depth examination
of tax planning and decision making with respect to income, estate, and
gift taxes; tax research and review of current cases Involving application
of tax laws to individuals, partnerships, corporations, and fiduciaries.
Opportunities in special industries such as agriculture, real estate, insurance,
and natural resources.
270. Estate Planning (3)
Prerequisite: Acct 144 and 145. Estate planning techniques to maximize wealth
and minimize taxes. In-depth discussion. of federal and state systems for
taxing transfers. Theory, practice, and legal requirements for reporting
by fiduciaries of estates and trusts.
272. Seminar in International Finance and Investment (3)
Prerequisite: Bus 244. An advanced study of theories and techniques in global
finance and investment. The topics. include the international financial
system, currency markets, risks and exposure management, balance of payments,
political risks, international banking, international capital markets, Eurocurrencies,
portfolio, and foreign direct investments.
275. Seminar in Current Accounting and Reporting Issues (3)
Prerequisite: Acct 120A and 120B. A comprehensive examination of currently
effective authoritative pronouncements that govern financial accounting.
Included are pronouncements and proposals of the AICPA, the FASB, the AAA,
the SEC, and related accounting literature.
277. Taxation of Corporations and Shareholders (3)
Prerequisites: Acct 144; 145 or concurrently. A detailed study of tax problems
of cor porations and their shareholders. Areas covered include organization,
capital structure, and taxation of corporations; dividends, nonliquidating
distributions, stock redemptions, and partial and complete liquidations;
and corporate reorganizations. Lecture and cases.
278. Seminar in Taxation of Partnerships and Subchapter S Corporations
(3)
Prerequisites: Acct 144; 145 or concurrently. An examination of fundamental
legal concepts, technical rules, and computational procedures relating to
federal taxation of partnerships and Subchapter S Corporations. Areas of
emphasis include partnership formation, operations, and termination.
279. Seminar in Taxation of Property Transactions
and Accounting Methods (3)
Prerequisites: Acct 144; 145 or concurrently. A comprehensive coverage of
property transactions and tax accounting methods including definition, realization,
recognitions, and computation of capital gains and losses, various tax accounting
methods and planning opportunities relative to individuals and corporations.
280. Seminar in Business Education (3)
Study of advanced problems in business education.
282. Seminar in Business Curricula (3)
Objectives, principles, and curricula of business in secondary schools,
colleges, and universities; evaluation and trends of current programs.
289T. Seminar in Business Topics (3)
Prerequisite: completion of 9 units of 200-level courses. Theory and developments
in accounting, administration and organization, business education, communication,
consumer economics, finance, industrial and regional studies, real estate
and urban economics, information systems, decision sciences, resource economics,
risk and insurance, or transportation. (Formerly Bus 289T section)
290. Independent Study (1-3)
Prerequisite: completion of 9 units of core and electives; permission of
director and instructor. Approved for SP grading. (Formerly Bus 290)
292. Readings in Business (2-3; max total 6)
Prerequisite: completion of 9 units of core and electives; permission of
director and instructor. Approved for SP grading. (Formerly Bus 292)
298. Management Project (3)
Prerequisites: completion of M.B.A. core; Bus 241, 242, 243, 244, 245; and
last semester standing, or concurrently completing M.B.A. core. See Criteria
for Thesis and Project. Examination of the work and problems general managers
of business units face as chief strategists and organization builders. Independent
analysis of an operating industry, business, or a principals functional
area of an organization. Case studies and field research project. Approved
for SP grading. (Formerly Bus 298)
299. Thesis (3 or 6)
Prerequisites: completion of master's core on concurrently completing master's
core. See Criteria for Thesis and Project.. Preparation, completion, and
submission of an acceptable thesis for the master's degree. Approved for
SP grading. (Formerly Bus 299)
(See Course Numbering System.)
Business (Bus)
367. CPA Review (2-4)
380T. Topics in Business
(1-3; may be repeated if no topic repeated)
381. Instructional Procedures in
Vocational Business Education (2-3)
385. Bridging the Gap (2-4)
389. Workshop in Business Education (1-6; max total 6)
Credit may not exceed 1 unit per week of workshop activity. Open only to
experienced teachers. Study and critical analysis of problems in content
and teaching in secondary school business education.
398. Business Internship (1-6; max total 6)
Designed for graduate students who need or desire supervised work experience.
CR/NC grading only.