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BUS 3517 Information Assurance and Security Credit Hours: 3
Covers information security systems within organizations. Emphasizes systems controls, identifying threats, and techniques for auditing and monitoring access control; and planning, designing, implementing, managing and auditing security including enterprise systems. Covers accidental and intentional breaches of security and disaster recovery.
Prerequisite: BUS 3514
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BUS 3521 Introduction to Database Systems Credit Hours: 3
Introduces concepts, models and technologies for the design, implementation and management of database systems. Applies database technologies for real-world experience in designing and implementing database systems.
Prerequisite: BUS 3511
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BUS 3550 Supply Chain Management Credit Hours: 3
Focuses on supply chain management (SCM) from a global perspective. Encompasses operations management, purchasing and logistics in managing the supply chain. Covers how supply chain processes and activities are optimized from suppliers to consumers.
Minimum student level - junior
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BUS 3551 Materiel Acquisition Management Credit Hours: 3
Examines the life-cycle process of the acquisition of materiel and materiel systems. Includes systems management and its application from acquisition to termination. Studies need requirements, cost and schedule considerations and procurement procedures. Also includes the evaluation and development of purchasing systems.
Prerequisite: BUS 3550
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BUS 3553 Management of Transportation Systems Credit Hours: 3
Reviews the history of transportation. Includes the advantages and disadvantages of various carrier modes. Emphasizes management problems common to all modes of domestic and international transportation. Also discusses transportation engineering, use of facilities, and materiel, economic, personnel, labor and union aspects.
Prerequisite: AVM 3303
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BUS 3601 Marketing Principles Credit Hours: 3
Examines the principles of marketing. Emphasizes the marketing concept, functions, consumer behavior, market segmentation, marketing strategy, marketing mixes, market research, marketing legislation and marketing control, as well as providing a foundation for higher-level courses in marketing.
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BUS 3603 Advertising and Promotion Management Credit Hours: 3
Covers various advertising techniques used in radio, TV, magazines, newspapers, direct mail and billboards, including the relative advantages of the different media. Also reviews the integration of advertising as one element within the promotional and marketing mix.
Prerequisite: BUS 3601
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BUS 3605 Consumer Behavior Credit Hours: 3
Examines the consumer decision-making process and its societal, cultural, environmental, group and economic determinants. Includes consumer motivations, values, wants and needs. Teaches how to develop marketing strategies that effectively serve consumers, and how to use the managerial perspective to improve marketing strategy decisions.
Prerequisite: BUS 3601 or EMK 3601
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BUS 3607 Marketing Research Credit Hours: 3
Introduces measurement and research techniques, problem identification and resolution through formal theory, and evaluation and interpretation of market research. Emphasizes design, execution, analysis and interpretation of both qualitative and quantitative primary research. Requires production of a formal report from primary research.
Prerequisite: (BUS 2703 or EST 2703 ), and (BUS 3601 or EMK 3601 )
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BUS 3611 Entertainment and Sports Marketing Credit Hours: 3
Teaches how to distinguish, identify and design events using market research. Includes types of promotions, key components and strengths in branding, and how to develop a marketing plan. Focuses on the complexity of relationship marketing (sponsorship, fan development, merchandising and event marketing) through promotion strategies.
Prerequisite: BUS 3601 or EMK 3601
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BUS 3612 Hospitality and Tourism Marketing Credit Hours: 3
Introduces the key drivers of customer satisfaction and behavior. Explores the scope, complexity and challenges of the hospitality, recreation and travel industries. Focuses on situation analysis, and the planning and management of facilities to increase customer value, loyalty and satisfaction.
Prerequisite: BUS 3601 or EMK 3601
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BUS 3704 Quantitative Methods Credit Hours: 3
Emphasizes management science and operations research techniques in solving managerial problems. Includes linear programming, sensitivity analysis, transportation and assignment problems, inventory models, CPM and PERT analysis, decision analysis and queuing analysis.
Prerequisite: (BUS 2703 or EST 2703 or MTH 2401 ), and (MTH 1001 or MTH 1010 or MTH 1702 )
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BUS 3705 Managing Small Business Credit Hours: 3
Focuses on the practical aspects of successfully launching and managing a small-business enterprise. Presents relevant topics that enable the student to better evaluate entrepreneurial opportunities, choose small business ownership, and to foresee potential pitfalls in operating a small business entity.
Minimum student level - junior
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BUS 3801 Cross-Cultural Management Credit Hours: 3
Examines the importance of effectively managing soft skills in a global organizational context. Specifically emphasizes the impact of national culture in shaping values, behaviors and employment practices in organizations operating within a global environment.
(CC)
Prerequisite: BUS 3501
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BUS 3802 Global Macroeconomic Issues Credit Hours: 3
Explores the macroeconomic interdependence of global economics. Examines the working of monetary and fiscal policies under various exchange-rate regimes and uses international case studies to assess the policy trilemma, the trade-off among exchange rate stability, price stability and independent monetary policy.
(CC)
Prerequisite: BUS 2303 and BUS 2304
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BUS 3805 Emerging Markets Strategies Credit Hours: 3
Examines the characteristics and issues special to emerging markets. Includes financial globalization and development, exchange rate volatility and financial crises and institutional voids. Focuses on strategy for successful multinational enterprise (MNE) operations. Also examines issues in corporate governance and business ethics.
(CC)
Prerequisite: BUS 2303 and BUS 2304
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BUS 4210 Financial Case Management Credit Hours: 3
Covers value creation (debt, equities, options) in a wide range of perspectives (leaders, shareholders, bondholders). Includes factors impacting corporate decisions and the role of strategy in corporate financial decisions. Teaches how to present a case analysis in a concise and meaningful manner. Requires a team project.
Prerequisite: BUS 3210
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BUS 4211 Internal Audit Credit Hours: 3
Examines the professional responsibility of auditors; professional auditing standards and ethical responsibilities; audit programs, procedures and evaluation of evidence; review and evaluation of internal controls and risks; and effective audit communication.
Prerequisite: BUS 3211
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BUS 4216 Governmental Accounting Credit Hours: 3
Covers the principles and procedures of accounting, financial reporting, and budgeting for governmental and nonprofit entities. Includes general funds and special revenue funds, capital project funds, enterprise funds, fiduciary funds, and accounting for colleges and universities, healthcare entities, and voluntary health and welfare organizations.
Prerequisite: BUS 3211
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BUS 4218 Advanced Business Law Credit Hours: 3
Covers legal concepts underlying the sale of goods, commercial paper, security interests, securities regulation, accountant malpractice, negotiable instruments, application of the Uniform Commercial Code (emphasizes contracts and torts) and bankruptcy.
Prerequisite: BUS 2601
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BUS 4219 Globalization and Corporate Social Responsibility Credit Hours: 3
Examines globalization as it relates to corporate social responsibility (CSR). Analyzes policies and standards, and gives guidance on developing compliance programs and managing relations with key stakeholders. Reviews trends in corporate citizenship, social enterprise and philanthropy. Offers innovative strategies for ethical leadership.
(CC)
Minimum student level - senior
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BUS 4220 International Accounting and Reporting Credit Hours: 3
Applies the principles of international financial reporting standards (IFRS) to case studies/practical examples and examines the impact of these standards on financial reporting.
(CC)
Must be enrolled in College of Business degree program. Minimum student level - senior
Requirement(s): Prerequisite course or instructor approval. Must be taken in the final semester before graduation
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BUS 4222 Tax Management and Strategy Credit Hours: 3
Covers tax planning considerations and strategies related to domestic and international for-profit organizations. Includes tax and capital structure and organizational forms and how they affect tax liability. Teaches how taxes affect decision-making, asset prices, equilibrium returns and the financial and operational structure of firms.
Prerequisite: BUS 2212
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BUS 4284 Accounting Practicum Credit Hours: 3
Real-world business experience that complements the varied academic disciplines covered in the accounting curriculum. Minimum requirements include written and oral presentations, weekly summary reports and 150 hours working at a host employer’s location.
Must be enrolled in College of Business degree program. Minimum student level - junior
Prerequisite: BUS 4783
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BUS 4304 Sports Finance Credit Hours: 3
Focuses on the financial issues that impact the entertainment and sport industry. Includes ownership structures, venue financing, franchise valuation, franchise investment, risk, taxes and time value of money principles as they relate to labor and media contracts.
Prerequisite: BUS 3401
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BUS 4401 Investment Analysis Credit Hours: 3
Introduces investment analysis. Includes capital market theory, portfolio theory and management, and derivatives. Discusses current issues with respect to the securities markets.
Prerequisite: BUS 3401
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BUS 4402 Special Topics in Financial Management Credit Hours: 3
Covers special topics pertaining to the field of finance including the financial environment, financial tools and models, along with the advanced study of financial institutions and corporate finance. Blends advanced theory with practical application.
Prerequisite: BUS 3401
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BUS 4425 Environmental and Urban Planning Credit Hours: 3
Introduces the concepts and implementation strategies for productive urban and environmental planning.
Minimum student level - senior
Prerequisite: BUS 3501
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BUS 4426 Environmental and Resource Economics Credit Hours: 3
Introduces the behavioral sources of environmental problems. Includes property rights, externalities, cost-benefit analysis, depletable and recyclable resources, pollution control, population growth, sustainable development, ecotourism and environmental justice.
Minimum student level - senior
Prerequisite: MTH 1001 or MTH 1010 or MTH 1702
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BUS 4501 Production/Operations Management Credit Hours: 3
Introduces current theory and practice in production and operations management. Includes forecasting, quality, product/service design, work methods, facility layout and location, scheduling, inventory and project management.
Prerequisite: BUS 3704 or EBA 3334
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BUS 4502 Organizational Behavior and Theory Credit Hours: 3
Overviews classical and contemporary approaches to organizational behavior and theory. Focus progresses from the micro (individual behavior) to macro (organizational processes, effectiveness and change). Special attention is given to group behavior.
Prerequisite: BUS 3501
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BUS 4503 Business Ethics Credit Hours: 3
Applies moral reasoning to work-related challenges encountered in modern organizations. Students consider personal values and organizational values in examining organizational culture as a metaphor for the moral environment of organization. Uses cases from business and government to help students practice.
Prerequisite: BUS 3501
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BUS 4504 Special Topics in Management Credit Hours: 3
Includes subjects or issues that are of current concern to business and government organizations. Also provides students with an opportunity to study in greater depth, topics that may have been just surveyed in other courses. Normally requires a research paper. May be repeated for a maximum of nine credits.
Must be enrolled in College of Business degree program. Minimum student level - junior
Prerequisite: BUS 3501
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BUS 4508 Web-Based Technologies Credit Hours: 3
Explores concepts and practice of the implementation and delivery of Web-enabled information systems. Combines concepts and principles from database design, programming and Internet technology. Focuses on implementation, emphasizing hands-on design and development of Web-based information systems.
Prerequisite: BUS 3514
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BUS 4511 Project Management for Information Technology Credit Hours: 3
Teaches the nine project management knowledge areas (project integration, scope, time, cost, quality, human resource, communications, risk and procurement management) and the five process groups (initiating, planning, executing, monitoring and controlling) as they relate to information technology projects. Requires development of project plan.
Prerequisite: BUS 3501 and BUS 3504
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BUS 4518 eBusiness Design and Implementation Credit Hours: 3
Examines e-commerce from business-to-consumer, business-to-business and intra-organizational perspectives. Also includes ERP, ASP, CRM, auctions and exchanges, data mining, ethics and security concerns. Requires group and final projects on the design and development of working e-commerce systems.
Prerequisite: BUS 3514
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BUS 4520 Leadership Theory and Practice Credit Hours: 3
Reviews and analyzes classical and contemporary leadership theories. Emphasizes how each approach can be applied in real-world organizations.
Prerequisite: BUS 3501 or BUS 4502
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BUS 4521 Advanced Database Systems Credit Hours: 3
Covers advanced topics in database management systems. Includes query processing and optimization strategies, security and privacy, data mining and warehousing, and emerging database technologies.
Prerequisite: BUS 3521
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BUS 4522 Database Administration Credit Hours: 3
Covers concepts, procedures and tools for implementing, maintaining and administering a database system. Uses technology as an applied approach to explore database administrator roles and responsibilities.
Prerequisite: BUS 3521
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BUS 4550 Advanced Techniques in Supply Chain Management Credit Hours: 3
Covers advanced theory and practice of supply chain management (SCM). Includes operational logistics support and the concepts and tools of electronic communications and information technology systems. Studies the strategy, organizational structure and new technologies in SCM. Also covers planning, program design and quality assurance.
Prerequisite: BUS 3550
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BUS 4552 Inventory Control Management Credit Hours: 3
Includes management techniques and methods related to the life-cycle management of material. Addresses material management systems and concepts of standardization, modernization, material reserve, cataloging, pre-ordering, storage and distribution. Applies management principles to inventory control.
Prerequisite: BUS 3550
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BUS 4553 Integrated Logistics Management Credit Hours: 3
Covers the structure of the integrated logistics management (ILM) philosophy and how to apply information technology processes and systems to ILM. Provides the framework for integrated logistics support (ILS). Discusses the management tools available to logistics managers and places ILS in perspective within the acquisition process.
Prerequisite: BUS 3550
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BUS 4555 Procurement and Contract Management Credit Hours: 3
Covers the principles and management processes by which organizations contract for goods and services. Emphasizes the procurement activities of the U.S. federal government. Includes legal requirements for the formation, performance and modification of a contract relationship, and how to prevent disputes, controversies and cost overruns.
Minimum student level - senior
Prerequisite: BUS 2601
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BUS 4583 Senior Project Credit Hours: 3
Provides the experience of applying the concepts, tools and techniques introduced in previous courses. Project teams analyze, develop and reengineer the requirements for solving a real-world management information system problem.
Minimum student level - senior
Prerequisite: BUS 3511 and BUS 3514
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BUS 4601 Marketing Analysis and Strategy Credit Hours: 3
Advanced study of the managerial aspects of marketing to include the decision areas pertaining to the marketing environment, opportunity analysis, marketing strategy and product, channel, price and promotional decisions. Uses cases to aid the student in experiencing real-life business situations.
Must be enrolled in College of Business degree program. Minimum student level - junior or third year
Prerequisite: BUS 3601 or EMK 3601
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BUS 4605 Retail Management Credit Hours: 3
Presents the point of view of a potential manager. Provides a foundation for management decision-making in a rapidly changing retail environment. Includes retail strategy, service retailing, legal and ethical issues, information systems, buyer behavior, merchandise management and international retailing.
Prerequisite: (BUS 3501 or EMG 3301 ), and (BUS 3601 or EMK 3601 )
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BUS 4606 Special Topics in Marketing Credit Hours: 3
Studies in depth a specialized area of marketing. Subject matter depends on the expertise of the instructor. Topics announced before each offering. Normally requires a research paper or project.
Prerequisite: BUS 3601
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BUS 4607 Brand Management Marketing Credit Hours: 3
Introduces branding as it relates to consumer behavior. Includes creating and sustaining shareholder value through brands. Uses theory and real-world cases to examine branding in terms of positioning, design and packaging, integration, brand equity and corporate identity. Requires initiation and completion of a brand audit.
Prerequisite: BUS 3601 or EMK 3601
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BUS 4686 International Marketing Credit Hours: 3
Addresses the importance of gathering, analyzing, disseminating and responding to international sources of marketing intelligence. Students learn to analyze environmental forces, make marketing mix decisions, and plan and implement international market entry strategies.
(CC)
Prerequisite: BUS 3601
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BUS 4701 International Business Credit Hours: 3
Introduces the environmental factors confronting managers in international operations: cultural, economic, legal, political and institutional determinants. Examines problems associated with managing organizational, financial, marketing and production policies in a global marketplace.
(CC)
Must be enrolled in College of Business degree program. Minimum student level - junior
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BUS 4702 Business Strategy and Policy Credit Hours: 3
Reviews basic concepts and techniques used in formulating competitive strategy at the corporate, business and functional levels. Introduces business models to provide a learning experience in quantitative aspects of strategy formulation in a competitive environment.
Must be enrolled in College of Business degree program. Minimum student level - senior
Requirement(s): Must be taken in the final semester before graduation
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BUS 4783 Practicum Planning Credit Hours: 0
Allows the student real-world business experience that complements the varied academic disciplines covered in the business curriculum. The planning process must be taken in the second to last semester before graduation.
Must be enrolled in College of Business degree program. Minimum student level - junior
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BUS 4786 Major Field Practicum Credit Hours: 3
Links academic study and the practices of the major field of study in the workplace. Requires written and oral presentations, weekly summary reports and 150 work hours at a host employer’s location.
Must be enrolled in College of Business degree program. Minimum student level - junior
Prerequisite: BUS 4783
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BUS 4787 Student Business Incubator Practicum Credit Hours: 3
Provides faculty-led learning in a real-world environment to create an entrepreneurial experience in the Florida Tech Business Incubator. Uses online lectures to allow time for teams to complete a challenging project that takes the entrepreneurial process from idea to creation. Requires weekly in-class progress reports and a completed team project.
Must be enrolled in College of Business degree program. Minimum student level - senior
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BUS 4788 Business Plan Research Credit Hours: 3
Introduces research methods used to create viable business ventures. Begins with innovation and creativity, and proceeds to critical thinking through learned tools including marketing, operational, financial, organizational and strategic analyses. Culminates in a fully developed business plan.
(Q)
Must be enrolled in College of Business degree program. Minimum student level - senior
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BUS 4790 Directed Business Study Credit Hours: 3
Studies in depth the topics or problems of current interest to practicing managers. Requires students to develop and present a formal report that includes a statement of the objectives of the study effort, survey of the literature, methodology, analysis, results, conclusions and, if appropriate, recommendations.
Requirement(s): Associate dean approval
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BUS 4801 International Trade Credit Hours: 3
Investigates why nations trade, what they trade and how they benefit from exchange. Includes topics on classical, neoclassical, modern and post-modern theories of trade; commercial policy instruments and their welfare effects; economic integration; international factor movements; and trade development.
(CC)
Prerequisite: BUS 3805
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BUS 4802 Global Accounting and Tax Credit Hours: 3
Integrates the functional areas of accounting with business administration in a global decision-making framework. Provides business managers with an understanding of the numerous differences that exist between countries and the problems multinational companies face in interpreting international accounting information.
(CC)
Prerequisite: BUS 2211 and BUS 2212
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BUS 4803 Global Financial Management Credit Hours: 3
Extends the principles of finance to an international context. Emphasizes currency fluctuation, measuring and hedging exchange rate risk, comparative capital structure, multinational investment, international capital budgeting and taxes.
(CC)
Minimum student level - senior
Prerequisite: BUS 3401
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BUS 5011 Management Theory and Thought Credit Hours: 3
Overviews classical and contemporary management philosophies and theories. Focuses on managing enterprises in today’s rapidly changing global economy. Includes developing strategic vision, planning, organizing, directing and controlling, social responsibility and international management.
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BUS 5017 Program Management Credit Hours: 3
Studies the responsibility and authority of a program manager and the integration of program functions in complex organizational structures. Discusses interpersonal relationships within matrix organizations, as well as program conflict resolution and organizational priorities.
Requirement(s): Prior completion of foundation requirements
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BUS 5023 Management and Administration of Contracts Credit Hours: 3
Offers a comprehensive analysis of the procurement process and the resulting contractual relationships. Topics range from a history of procurement through considerations dealing with applicable laws, policies, regulations, methods of contracting, types of contracts and cost-pricing principles.
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BUS 5025 Technological Entrepreneurship Credit Hours: 3
Covers leadership, innovation, participation and teamwork. lncludes identifying high-potential commercial space opportunities. Relates to a variety of disciplines (engineering, technology, management, marketing, finance, investing, accounting, banking).
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BUS 5027 Global Commercial Space Programs Credit Hours: 3
Covers the history of the development of commercial space programs. lncludes key characteristics of commercialization in other industries and the basic processes for strategy assessment in the commercial space environment. Provides an overview and assessment of current commercial actors and enterprises.
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BUS 5070 Special Topics in Business Credit Hours: 3
Independent study in some area of business that allows the student to work closely with a faculty member and probe a subject within the business discipline in greater depth than is normally possible in a regular class. Requires a comprehensive term paper.
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BUS 5113 Surveying New Technologies Credit Hours: 3
Introduces concepts and tools to assess the impact of new and forecasted technological changes in a global market. Emphasizes transformation of business models in response to emerging technologies. Identifies organizational and environmental factors that impact innovation. Covers how to evaluate potential technological failures and successes.
Prerequisite: BUS 5602
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BUS 5114 Survey of Entrepreneurship and Innovation Credit Hours: 3
Introduces how an entrepreneurial company manages and leads innovation and change. Focuses on identifying and creating innovative business opportunities through idea generation, business planning and new venture development tools. Includes feasibility and marketing studies, financial management and organizational structures. Uses case studies.
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BUS 5115 New Product Development Credit Hours: 3
Focuses on new product development including the full project life cycle (processes, idea generation, design and development, prototyping, manufacturing, sales, support and disposal). Uses student teams in a cross-disciplinary, integrated approach to project development in a global market. Requires team project development and presentation.
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BUS 5116 Technology Commercialization Experience 1 Credit Hours: 3
Develops and refines the ability to find, evaluate and nurture technical ideas into commercially viable product concepts. Introduces a formal, team-based process for vetting and selecting a technology to be developed into a new venture proposal/business plan in BUS 5117 .
Requirement(s): Successful completion of 18 semester credit hours of program. First of a two-course capstone sequence
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BUS 5117 Technology Commercialization Experience 2 Credit Hours: 3
Continues product and team project development started in BUS 5116 . Focuses on completion of the business proposal and the real-world launch of a new venture. Applied entrepreneurial knowledge from previous coursework. Requires written report and draft pitch for review by a panel of experts and business leaders; presenting to investors may follow.
Requirement(s): Second of a two-course capstone sequence
Prerequisite: BUS 5116
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BUS 5138 Business Ethics Credit Hours: 3
Aims primarily to increase student understanding of the concepts of moral philosophy and their relevance to decision-making. Provides an opportunity for students to apply this understanding in a wide variety of practical management settings. Makes extensive use of case analyses.
Requirement(s): Prior completion of foundation requirements
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BUS 5211 Procurement and Contract Management Credit Hours: 3
Overviews in depth the federal acquisition process and introduces the basic concepts, policies and procedures incident to government contracting through the FAR and supplementing directives.
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BUS 5213 Contract Changes, Terminations and Disputes Credit Hours: 3
Uses case studies and lectures to provide an in-depth examination of the post-award management problems associated with contract administration. Covers contract changes, terminations and disputes, as well as other issues.
Prerequisite: BUS 5211
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BUS 5214 Cost Principles, Effectiveness and Control Credit Hours: 3
Financial and accounting overview of government acquisition policy and procedures.
Prerequisite: BUS 5430
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BUS 5217 Contract and Subcontract Formulation Credit Hours: 3
Studies in depth the pre-award phase of the federal acquisition process. Uses class discussions and case studies to examine management problems from the perspective of the contracting office, requisitioner, courts, Congress and the contractors.
Prerequisite: BUS 5211
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BUS 5218 Contract Negotiations and Incentive Contracts Credit Hours: 3
A seminar in which negotiation concepts and techniques are explored, analyzed, discussed and then placed into practice using mock negotiations. Examines all types of contracts.
Prerequisite: BUS 5211
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BUS 5219 Globalization and Corporate Social Responsibility Credit Hours: 3
Examines globalization as it relates to corporate social responsibility (CSR). Analyzes policies and standards, and developing compliance programs and managing key stakeholders. Reviews trends in corporate citizenship, social enterprise and philanthropy. Offers innovative strategies for ethical leadership. Requires written CSR initiative report.
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BUS 5220 Contract Management Research Seminar Credit Hours: 3
Advanced research seminar devoted to study and research of topical government contract management issues.
Prerequisite: BUS 5211
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BUS 5307 Managing Human Factors Credit Hours: 3
Gives theoretical and practical experience with human-computer interactive system design concepts. Includes next-generation user interfaces, computer task analysis, human-computer design guidelines and history, usability engineering, and testing and enhancing Web design interaction.
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BUS 5411 Statistical Methods for Business Credit Hours: 3
Students learn to apply statistical methods to compare, examine and estimate the outcome of various management options. Includes statistical estimation, hypothesis testing, regression analysis, ANOVA, correlation analysis, sampling, time-series, decision theory and use of SPSS.
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BUS 5412 Forensic Data Mining and Analysis Credit Hours: 3
Examines the analysis process used by forensic accountants and internal auditors to examine data sets or metadata to identify patterns, anomalies and trends to answer business queries and provide predictive value for future events.
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BUS 5413 Data Analytics and Business Intelligence Credit Hours: 3
Introduces data analytics and business intelligence. Provides insight into tools used to analyze complex business and accounting problems to find rational solutions. Includes cases of increasing complexity that emphasize problem description, definition and formulation. Emphasizes interpretation and implementation of results and practice.
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BUS 5414 Advanced Internal Auditing Credit Hours: 3
Examines the principles of internal auditing through additional topics beyond foundational management of the internal audit function. Includes corporate governance, risk assessment and risk factor analysis, enterprise risk management, quantitative methods/tools in internal auditing, and value added activities.
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BUS 5415 Advanced Cost and Managerial Accounting Credit Hours: 3
Develops an advanced and in-depth coverage of cost accounting and managerial accounting. Includes decision-making under uncertainty and risk, sensitivity analysis, strategic profitability analysis, cost allocation and resources, quality, and investment decisions and management control.
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BUS 5421 Managerial Economics Credit Hours: 3
Provides an understanding of the microeconomic forces that influence firm decision-making. Includes competitive markets and market failure, benefit-cost analysis, demand estimation and forecasting, decision-making under risk and uncertainty, production and cost estimation, and market structure analysis.
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BUS 5426 Environmental and Resource Economics Credit Hours: 3
Introduces the behavioral sources of environmental problems. Includes property rights, externalities, cost-benefit analysis, depletable and recyclable resources, pollution control, population growth, sustainable development, ecotourism and environmental justice.
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BUS 5431 Managerial Accounting Credit Hours: 3
Focuses on internal reporting to managers for use in planning and control, in making nonroutine decisions and in formulating major plans and policies. Covers cost-volume-profit relationships, flexible budgets and standards, job order and process cost, and cost allocation and accumulation.
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BUS 5432 Advanced Accounting Credit Hours: 3
Provides the accounting major with intensive exposure to the subject of accounting for business combinations in a format designed to further the student’s ability to solve complex accounting problems involving worksheet techniques.
Requirement(s): Instructor approval
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BUS 5433 Advanced Problems and Current Topics Credit Hours: 3
Broadly exposes the accounting major to advanced subjects in accounting; furthers the student’s ability to analyze and present solutions to complex accounting problems, as well as interpret and apply theoretical issues; and develops the student’s communication and presentation skills.
Requirement(s): Instructor approval
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BUS 5434 Advanced Auditing Theory and Application Credit Hours: 3
Exposes the accounting major to the theory of auditing and development of audit programs; procedures for obtaining audit evidence; and auditor responsibilities under Securities and Exchange Commission requirements.
Requirement(s): Instructor approval
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BUS 5435 Tax and Financial Accounting Research Credit Hours: 3
Examines the various primary and secondary authorities available for answering questions in the area of tax and financial reporting. The main purpose is not to teach the respective rules in the areas of tax and financial reporting, but to teach students how to find authoritative answers to problems in these areas.
Requirement(s): Instructor approval
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BUS 5436 Governmental and Nonprofit Accounting Credit Hours: 3
Principles and procedures of accounting, financial reporting and budgeting for governmental and nonprofit entities. Includes general funds and special revenue funds, capital project funds, enterprise funds, fiduciary funds, and accounting for colleges and universities, healthcare entities and voluntary health and welfare organizations.
Requirement(s): Instructor approval
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BUS 5437 Information Systems Auditing/Control Credit Hours: 3
Process of obtaining and evaluating internal audit evidence and communicating audit results. Includes method to assess organizational risks, controls and performance, and professional auditing standards and auditors’ ethical responsibilities.
Requirement(s): Instructor approval
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BUS 5438 Fraud Examination Credit Hours: 3
Overviews the nature of fraud (asset misappropriation, corruption and fraudulent statements), how it is committed and how it can be detected, investigated and prevented.
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BUS 5439 Forensic Accounting Credit Hours: 3
Provides exposure to the investigation of accounting procedures and techniques used in litigation support. Includes financial reporting fraud, forensic accounting techniques, income reconstruction methods, testifying as an expert witness, evidence management, cybercrime and business valuations.
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BUS 5440 Financial Management Credit Hours: 3
Studies the concepts and tools of corporate financial management and financial planning, including capital budgeting, capital structure and net working capital. Considers the importance of ethics in financial decision-making.
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BUS 5444 Finance Markets and Institutions Credit Hours: 3
Presents an analysis of financial institutions and the interrelationships among intermediaries in both money and capital markets. Considers the functions of the Federal Reserve and its effect on interest rates and financial markets. Focuses on commercial banks and other depository institutions, investment banks and mutual funds.
Prerequisite: BUS 5421 and BUS 5440
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BUS 5446 Investment Management Credit Hours: 3
Investigates the concepts, theories and techniques underlying the development of investment policies and strategies.
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BUS 5447 Entrepreneurial Finance Credit Hours: 3
Explores both the capital structure and financial needs of a start-up company. In addition, students gain an understanding of intellectual property, as well as the techniques used to value nonpublicly traded companies.
Prerequisite: BUS 5440
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BUS 5448 Portfolio Analysis Credit Hours: 3
Focuses on understanding the theory and practice of combining financial assets into portfolios. Examines the importance of sector selection in asset allocation. Investigates the diversification of portfolios.
Prerequisite: BUS 5446
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