MBA Core-Level Program
(Admission requirements: Oral and Written Communications, College Algebra)

AC 920 Financial Accounting Concepts (2)
The study of the development and communication of financial information reported in general purpose financial statements. These statements are primarily used by investors and creditors to assist in making investment and credit decisions and also by management to assist them in internal decision making. Prerequisite: College Algebra.

AC 921 Managerial Accounting Concepts (2)
An introduction to basic managerial accounting and the related language necessary to support decision making and analysis internal to the firm. Analytical skills for management planning, control, and performance evaluation in the current business environment are emphasized. Prerequisites: College Algebra and AC 920.

BU 922 Quantitative Methods I (3)
Linear algebra, calculus, spreadsheet use, and compound interest. Prerequisite: College Algebra.

BU 923 Quantitative Methods II (3)
Business statistics, data analysis, quality control statistics, computer statistics, computer-based. Prerequisite: BU 922.

AC 924 Accounting Concepts (3)
Accelerated and in-depth introduction to conceptual accounting foundations. Presents accounting as a dynamic information system for communicating and measuring use of financial data for planning and control purposes. Primary focus is to provide background for upper-level graduate courses. Prerequisite: College Algebra.

EC 925 Economic Environment (3)
The nature and scope of economics, the firm in a market economy, level of economic activity, international aspects, and policy alternatives.

BU 926 Survey of Finance (3)
The principles and concepts of corporate finance. The emphasis is on developing the ability to understand and analyze financial information as it relates to the timing, magnitude, and riskiness of cash flows. Topics include but are not limited to understanding financial statements, time value of money, capital structure, capital budgeting, dividend policy, and the risk versus return tradeoff. Prerequisites: AC 920 and AC 921.

BU 927 Marketing Concepts (3)
The role and importance of marketing in our economy; principles, methods, and problems involved in the management of marketing operations and activities. Prerequisite: EC 925, or consent of instructor.

BU 928 Production and Operations Systems (3)
Management of the production/operations function in service, retailing and manufacturing. Discusses models for strategic, tactical, and operational decisions. Prerequisites: BU 923; BU 922 recommended, or consent of instructor.

BU 929 Human Behavior in Organizations (3)
Aspects of individual and group behavior as they affect the business environment.

UPPER-LEVEL MBA PROGRAM
(Admission Requirements: Students are expected to have fulfilled most of the core-level requirements before taking upper-level courses.)

Required Upper-level Courses

BU 951 Legal and Ethical Issues (3)
The influence of legal, ethical, political, social, and regulatory issues on organizations.

BU 952 Human Resources (3)
The roles of top management and line managers in shaping organizational success. Prerequisite: BU 929, or consent of instructor.

BU 953 Product Systems (3)
Management of integrated production and marketing systems. Prerequisites: BU 923, BU 927, and BU 928; BU 922 recommended.

AC 954 Management Accounting Analysis (3)
In-depth study of the uses of management accounting tools and their impact on the contemporary business organization. Includes evolution of cost and decision models and the management accounting function, as well as the application of fundamental methods. Emphasis is on case studies and research and the development of written and oral communication skills in a management accounting context. Prerequisites: BU 250, AC 920, and AC 921, or consent of instructor.

BU 955 Financial Strategies (3)
Analytical skills in corporate financial management are developed. Topics include security valuation, capital budgeting, capital structure, options, dividends, mergers, and financial ratio analysis. Prerequisites: BU 922, BU 923, and BU 926.

BU 956 Computer-based Information Systems (3)
Computer-based systems for supporting management decisions. Prerequisites: BU 250, BU 922, & BU 923, or consent of instructor.

BU 957 Strategic Marketing Management (3)
An analytical approach to the marketing function of the firm. Development of competitive marketing strategy in a dynamic environment. Prerequisites: AC 921 and BU 927.

BU 959 Strategic Analysis (3)
Study of approaches for defining, analyzing, and resolving complex strategic problems facing the profit and not-for-profit organization. This course should be taken during the last two semesters of the program and after completion of most of the upper-level required courses.

Electives Reserved Exclusively for Graduate Students

EC 971 Macroeconomic Analysis (3)
Analysis of aggregate income, output, employment, price changes and national economic policies. A study of the influence of such policies on the economic environment within which businesses operate. Prerequisite: EC 925, or consent of instructor.

EC 972 Managerial Economics (3)
Management problems from an economic point of view. Focuses on the application of economic theory to day-to-day managerial decision making. Prerequisite: EC 925, or consent of instructor.

AC 973 Tax Planning for Managers (3)
Income and estate tax research and planning, as well as procedures relating to practice before IRS. Enrollment by consent of instructor only.

BU 974 International Business (3)
The study of international business and the multinational corporation. The environment of international business is analyzed, including political and economic factors. Financial, marketing and human resource management in the international context is addressed. Prerequisite: Completion of core-level requirements, or consent of instructor.

AC 975 Advanced Auditing (3)
The auditor's role in internal controls relating to progressive audit topics. Courses updated regularly to incorporate new issues. Focuses on computerized accounting systems, use of statistical methods and information services. Covers management and accounting controls, as well as controls and systems-testing techniques related to internal auditing, controllership and information systems areas, as well as the external auditing function. Prerequisite: AC 425, or equivalent, or consent of instructor.

BU 977 International Financial Strategy (3)
Theory, methods, techniques, financial instruments, and practices of international corporate finance. Emphasis is placed on currency risk management, international banking, international trade finance, and international investment. Problem solving may involve use of computer spreadsheets and statistical programs. Prerequisites: BU 922, BU 923, and BU 926.

BU 978 International Marketing Strategies (3)
The economic, political, legal and cultural environments that affect a firm's multinational marketing program. Methods, policies, and organization for marketing overseas. Emphasis on current changes in the competitive environment and marketing structures abroad. Completion of core requirements, or consent of instructor.

BU 979 Investments (3)
Introduction to the theory of investment portfolio evaluation. Topics include: Bonds, Preferred Stock, Common Stock, Puts, Calls, and Mutual Funds. Prerequisite: Completion of core requirements, or consent of instructor.

BU 980 International Economic Analysis (3)
The theory, institutions, and public policies of international trade and finance with special consideration of the role of business organizations in the international economy. Prerequisite: EC 925, or equivalent.

AC 981 Financial Accounting Theory (3)
Provides an analytical approach to the formation, application, and interpretation of financial accounting reports and financial markets, from both a normative and a positive perspective. Prerequisites: AC 321 and AC 322, or equivalent.

BU 982 Environmental Law and Policy (3)
Examines the role that businesses and citizens play in contemporary environmental decision-making by studying basic materials on air and water pollution control, toxic torts and other common law approaches, conflicts between private and public rights, and the various administrative procedures. In addition, newer areas of risk assessment, regulation of toxics and hazardous materials, economic incentives for environmental improvement, endangered species protection, and international law are addressed.

BU 983 Venture Creation (3)
Covers the entrepreneurial process from conception to implementation of a venture, while concentrating on attributes of entrepreneurs and entrepreneurial teams, their search for and assessment of opportunities, and the gathering of resources to convert opportunities into businesses. Students will learn how to evaluate entrepreneurs and their plans for new businesses. While the heart of entrepreneurship is opportunity assessment, a holistic approach to venture creation is taken. Students will work in teams to write a business plan for a new venture. Prerequisite: Completion of core requirements, or consent of instructor.

BU 996 Research Project in Business (3)
Individual study of selected problems in the field of business or economics as conducted through extensive reading and research. Approval of the project proposal must be obtained before enrolling in the course. Approved project proposals are to be filed with the Director of Graduate Programs. Enrollment by consent of instructor only.

AC 997 Research Project in Accounting or Tax (3)
Individual study of selected problems in the field of accounting or tax as conducted through extensive reading and research. Approval of the project proposal must be obtained before enrolling in the course. Approved project proposals are to be filed with the Director of Graduate Programs. Enrollment by consent of instructor only.

BU 998 Special Topics in Business (3)
Special topics announced in advance. May be taken more than once.

AC 999 Special Topics in Accounting or Tax (3)
Special topics announced in advance. May be taken more than once.