You are in the official 1993-94 General Catalog for California State
University, Fresno.
GRADUATE COURSES
(See Course Numbering System.)
Master of Business Administration (MBA)
200. Managerial Economics (3)
Prerequisites: finite mathematics, admission to graduate business program
or permission of director. Logic and methods of economic analysis for business
decisions. Production, cost, supply; buyer behavior, consumer demand, derived
demand; forecasting; market structure, pricing, negotiation; government
regulation; risk, uncertainty; linear programming. (Formerly Bus 202)
201. Accounting and Information Systems (3)
Prerequisites: electronic spreadsheet literacy, and either admission to
graduate program in business or permission of director. Concepts and terminology
of fi nancial and managerial accounting and information systems. Transaction
processing systems and planning and control systems integrated with data
capture, data classification, information storage and or ganization, information
access and display/reporting. (Formerly Bus 205; Bus 209)
203. Methods of Decision Sciences (3)
Prerequisites: linear functions, familiarity with PC-based microcomputing
and spreadsheets, and either admission to the graduate business program
or permission of director. Statistical concepts, inferential statistical
methods, management science techniques. Descriptive statistics; discrete
random variables; expected value decision theory; continuous distributions;
sampling distributions; estimation; hypothesis testing; analysis of variance;
linear regression and correlation; chi-square tests; time series analysis
and forecasting; simulation. (2 seminar, 2 lab hours) (Computer lab fee,
$15) (Formerly Bus 243)
204. Global Environment of Business (3)
Prerequisite: admission to the graduate business program or permission of
director. Introduction to global business environment. Cultural, economic,
political, and legal systems. Advances in global trade, marketing, production,
accounting, taxation, financial and payment systems. Impact of technological
advances, multinational corporations, and nation-states on the performance
and competitive ness of businesses. Lecture and case. (Formerly Bus 247)
205. Production and Operations Management (3)
Prerequisites: MBA 203 or concurrently, admission to the program or permission
of director. Production and operations systems; product development; process
selec tion; facility location and design; transportation management; method
analysis; job design; work measurement; planning and control; project management;
inventory control; just-in-time philosophy; total quality management. (For
merly Bus 216; Bus 255)
206. Seminar in Business Communication (3)
Investigation and analysis of the communication process as it relates to
managerial effectiveness. Business communication theory; analysis of communication
alternatives; effective business writing and speaking; case studies. (Formerly
Bus 257)
210. Seminar in Organization Theory and Development (3)
A seminar that applies advanced management concepts, both micro-level and
macro-level, to the solution of complex organizational problems in a rapidly
changing and increasingly competitive environment. (Formerly Bus 241)
211. Seminar in Management Information Systems (3)
Prerequisites: MBA 200 and 201. Managerial and technical issues in computer-based
information systems. Decision support; artificial intelligence, expert,
and strategic information systems; system analysis, design, and implementation;
financial, human resource, marketing, and production information systems.
(Formerly Bus 246)
212. Seminar in Financial Management (3)
Prerequisites: MBA 200, 201, and 203. Theories, concepts, and techniques
in financial management; financial analysis, planning, forecasting, and
working capital; risk and return analysis, valuation models, cost of capital
and capital budgeting; capital structure, dividend policy and long-term
financing. Special contemporary topics in financial management. (Formerly
Bus 218; Bus 244)
213. Seminar in Managerial Accounting (3)
Prerequisites: MBA 200 and 201. In-depth consideration of several topical
areas in accounting analysis related to both profit and not-for-profit organizations,
with em phasis on currently controversial issues. Analysis includes budgetary
planning, cost analysis, internal control and case studies. (Formerly Bus
245)
214. Seminar in Marketing Management (3)
Prerequisites: MBA 200-204; 203 or concurrently. Strategic and operational
planning of the marketing operation and marketing management process: market
measurement and forecasting; segmentation and positioning; product, price,
service, and distribution; advertising, sales management, and sales promotion;
and introduction to implementation and control in marketing. (Formerly Bus
217; Bus 242)
215. Seminar in Regulatory and Ethical Environment of Business (3)
Prerequisites: MBA 210-214 or concurrently. Relationships among personal
ethics, corporate social responsibility, and regulatory policy on business
decision- making. Evaluation of business decisions, corporate goals, and
regulatory statutes and process in terms of their ethical quality and adherence
to sound policy. (Formerly Bus 248)
216. Seminar in Business Research (3)
Prerequisites: MBA 200-205. Logic and methods of survey and experimental
research methods for business. Multivariate analytical methods for interpretation
of survey and experimental results. Research using secondary data for business
decisions. Preparation of a plan for thesis, project, or other business
research. (Formerly Bus 221)
220. Seminar in Cost Accounting (3)
(See MSA 220.)
221. Seminar in International and Nonprofit Accounting (3)
(See MSA 221.)
222. Seminar in Accounting Theory (3)
(See MSA 222.)
230. Seminar in Advanced Financial Management (3)
Prerequisite: MBA 212. An applied case-method analysis of theories, concepts,
and analytical techniques of financial management, financial analysis and
planning, capital budgeting, leasing, refunding, mergers and acquisitions,
corporate restructuring, financial engineering, derivative securities. Lecture
and cases. (Formerly Bus 244)
231. Seminar in International Finance (3)
Prerequisite: MBA 212. An advanced study of theories and techniques in global
finance and investment. The international financial system; currency markets;
risks and exposure management; balance of payments; political risks; international
banking and capital markets; euro currencies; portfolio and foreign direct
investment. (Formerly Bus 272)
232. Seminar in Investments and Portfolio Management (3)
Prerequisite: MBA 212. Advanced analysis of equity, fixed-income, and derivative
securities; operation of financial markets and investment environment. Strategic
and tactical decisions related to institutional and individual portfolio
management. Lecture and cases. (Formerly Bus 232)
233. Seminar in Management of Financial Institutions (3)
Prerequisite: MBA 212. Comprehensive analysis of the role of financial institutions
and markets in allocating capital. Application of economic and financial
analytical techniques to the managerial problems of financial institutions.
Lecture and cases. (Formerly Bus 236)
240. Seminar in Human Resource Management:
Theory, Policy, and Practice (3)
Prerequisite: MBA 210. Analysis of the theories behind, and practical application
of, human resource management policies of private and public organizations.
Particular emphasis on government employment policy. Lecture and cases.
(Formerly Bus 250)
241. Seminar in Comparative Human Resource
and Industrial Relations Systems (3)
Prerequisite: MBA 210. Analysis of human resource and industrial relations
practices of transnational and multinational corporations operating in the
global en vironment. Particular emphasis on the emergence, evaluation, structures,
functions and challenges of labor movements in devel oped and less developed
countries. Lecture and cases.
242. Seminar in Compensation and Benefits Administration (3)
Prerequisite: MBA 210. Analysis of the behavioral and social issues involved
in designing and administering of employee compensation systems and benefit
programs. Particular emphasis on the psychological relationship between
pay and performance and the micro and macro forces that affect pay. Lecture
and cases. (Formerly Bus 252)
243. Seminar in Organizational Staffing (3)
Prerequisite: MBA 210. Analysis of the techniques for recruiting, selecting,
evaluating, and allocating employees to meet organizational goals with emphasis
on sociological, psychological, and cultural factors effecting work attitude
and behavior.
250. Seminar in End User Computing (3)
Prerequisite: MBA 211. Use of data resources in business problem solving.
Analysis, formulation and implementation of business models using microcomputer
packages; managerial topics and decision support tools. Lecture, case, and
lab. (Formerly Bus 262)
251. Seminar in Information Systems in a Global Environment (3)
Analysis of systems through study and application of systems theory; special
emphasis on information systems. Application of systems theory in national
and international environments; lecture and case analysis. (Formerly Bus
265)
252. Seminar in Information Systems Management (3)
Prerequisite: MBA 211. Study of hardware, software, and behavioral issues
related to the design, acquisition, implementation, and management of contemporary
data processing systems underlying global information systems. Lecture and
cases. (Formerly Bus 266)
253. Seminar in Information Technology (3)
In-depth analysis of a selected information technology with application
to business problem solving and decision making. Topics from database; telecommunications;
decision support systems; expert systems; artificial intelligence. Lecture
and cases.
260. Seminar in Market Analysis and Forecasting (3)
Prerequisite: MBA 214. Analysis of buyer and seller components of markets.
Emphasis on design and evaluation of marketing plans. Primary and secondary
data in measuring market response. Application of extrapolation and programmatic
forecasting methods. Cases, projects, and industry analysis. (Formerly Bus
240)
261. Seminar in Global Marketing Management (3)
Prerequisite: MBA 214. Analysis of problems of product design, channel structure,
promotion, logistics, and inter-organization cooperation and control in
international marketing. Negotiation, bargaining, and contracting across
national boundaries. Legal issues affecting global marketing operations,
cases, projects, and special studies.
262. Seminar in Marketing Organization and Operations Management (3)
Prerequisites: MBA 210, 214, and 260. Organization for marketing operations:
design of strategic business units, functional and matrix structures, and
incentive systems. Implementation of marketing plans: sales force, advertising,
channel, logistics management. Information systems for support of operation
and control of the marketing operation.
263. Seminar in Marketing Management Issues (3)
Prerequisites: MBA 214 and 260. With approval of instructor, each student
selects a marketing management problem or issue, and prepares a major investigative
paper. Student will present results to seminar for professional critique.
270. Seminar in Business Ventures (3)
Prerequisite: second-year MBA standing or permission of instructor. Designed
for effective decision-making at each stage of an entrepreneurial process.
Such process starts with identification of oppor tunities and ends with
final stages of deal structuring and harvest. (Formerly MBA 289T section)
279. Seminar in Business Policy and Strategy (3)
Prerequisite: completion of Group II or concurrently. Evolution of strategic
management, globalization of strategy, role of multinationals, competitive
advantage strategy formulation; implementation; control issues; role of
top and middle management; ethics; and culture.
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: Advanced to Candidacy; permission of director and instructor.
Approved for SP grading. (Formerly Bus 290)
292. Readings in Business (2-3)
Prerequisite: Advanced to Candidacy; permission of director. Approved for
SP grading. (Formerly Bus 292)
298. Management Project (3)
Prerequisites: MBA 216, Advanced to Candidacy and permission of director.
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)
Prerequisites: MBA 216, Advanced to Candidacy and permission of director.
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)
Business and Administrative Sciences
(Bus)
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.
Master of Science in Accountancy (MSA)
220. Seminar in Cost Accounting (3)
(Same as MBA 220.) Prerequisites: MBA 200-205 and 213 or M.S.A. prerequisites.
The development, interpretation, and uses of accounting reports for management
planning, control, and decision -making. Cost-volume-profit analysis; linear
programming, capital budgeting; inventory models; standards, budgets, and
analysis variance for planning and control purposes; divisional performance;
and transfer pricing issues. (Formerly Bus 263)
221. Seminar in International and Nonprofit
Accounting (3)
(Same as MBA 221.) Prerequisites: MBA 200-205 and 213 or M.S.A. prerequisites.
Accounting for various types of funds as applied to governmental and other
not-for-profit organizations. Global practices and accounting standards.
Managerial problems of multinational enterprises. International auditing
standards and taxation issues.
222. Seminar in Accounting Theory (3)
(Same as MBA 222.) Prerequisites: MBA 200-205 and MBA 213 or M.S.A. prerequisites.
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. (Formerly Bus
260)
223. Seminar in Auditing (3)
Prerequisite: Acct 162. An advanced study of the philosophy, theory, and
practice of auditing with special emphasis in recent developments, and cases
involving ethical and legal responsibilities, statistical sampling methods,
using computer, usage and reliance on internal control; operational auditing.
Lecture and cases. (Formerly Bus 264)
224. Seminar in Current Accounting and Reporting Issues (3)
Prerequisites: 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. Lecture and cases. (Formerly
Bus 276)
225. Seminar in Comparative
Tax Planning and Decision Making
for Business Transactions (3)
Prerequisite: Acct 144. An examination of comparative income tax planning
and decision making with respect to business transactions; review income
tax consequences of transactions on different business forms, i.e., partnerships,
corporations and S Corporations. Tax research and tax preparer ethics are
integrated into the decision-making process. (Formerly Bus 269T)
226. Seminar in Estate Planning (3)
Prerequisites: 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. (Formerly Bus 270)
227. Seminar in 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. (Formerly Bus 277)
228. 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. (For
merly Bus 278)
229. 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.
Lecture and cases. (Formerly Bus 279)
IN-SERVICE COURSES
(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.
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