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Course Criteria
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3.00 Credits
3 credit hours This course introduces students to the basic auditing and assurance services provided by public accounting firms. The course examines the general audit process, discussing the planning, procedures, and judgments needed to render an opinion on an entity's financial statements; and introducing the concepts of evidence, materiality, and risk identification. Topics covered include: generally accepted auditing standards, professional ethics and legal liability in the auditing profession, current litigation, internal control assessment, and various types of audit reports. Course work incorporates case studies of recent major accounting frauds, and emphasizes changing standards in the modern business environment. Junior standing required. Prerequisite: BUSI-3413.
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3.00 Credits
3 credit hours (As Needed) (Prerequisite: BUSI 3503; Junior standing required) An overview of entrepreneurial finance, this course focuses on the methods for funding innovative investments. The course discusses the issues relevant for investors and entrepreneurs interested in venture capital, and highlights the areas in which these groups' interests may diverge. Unlike most finance courses, BUAI 4503 entails largely qualitative study; concepts and theories are stressed as they apply to case studies, and hypotheticalscenarios. Specific course concepts include opportunity recognition, valuation and evaluation, negotiation of funding, structure of financing contracts, managing investments, and exit strategy.
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3.00 Credits
3 credit hours (As Needed) (Prerequisite: BUSI-2603) Topics covered in this course will include determination of sales objectives, sales planning, sales organization, and sales control. Functional areas of sales management as well as ethical, legal, political, and international aspects of sales management are covered.
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3.00 Credits
3 credit hours (As Needed) (Prerequisite: BUSI-2603) A study of the marketing of goods and services to other organizations. Special attention is devoted to the discovery of industrial market needs and their translation into products and services, and development of the industrial marketing mix and its appropriate management.
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3.00 Credits
3 credit hours (As Needed) (Prerequisites: CISS-1003; BUSI-2603) Outlines the issues involved in setting up an ecommerce site. Students will apply computer science skills to the conduct of e-commerce with review of the legal, security, commercial, economic, marketing and infrastructure issues involved.
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3.00 Credits
3 credit hours (As Needed)) (Prerequisite: BUSI-2603) This course will examine the concepts, strategies, and applications involved in Direct Marketing. Topics include the scope of direct marketing, strategic planning, offer planning and positioning, direct mail, telemarketing, catalogs, and direct response advertising.
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3.00 Credits
3 credit hours (As Needed) (Prerequisite: BUSI-2603, Senior standing required) This course covers the unique environment of marketing high technology in modern settings. Currently, large segments of consumer and business-to-business marketing are based on emerging technologies. These technologies not only affect the computer and biotech industries, but also are essential to other industries, such as financial services. The course applies more traditional elements of marketing strategy (such as market segmentation and targeting, and marketing mix elements) to the context of high technology goods and services. Course goals are centered on developing unique strategies to market technology-based innovations.
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3.00 Credits
3 credit hours (As Needed) (Prerequisites: BUSI 1003; BUSI 2403; BUSI 2703) A study of the processes for starting a business as an alternative to working for a large corporation. American entrepreneurship, private enterprise, and small business enterprise on the national economics scene are studied, along with methods of establishing such a venture, the operation of the growing small business, and the problems confronting the entrepreneur in the small enterprise. Development of a small business plan is a course requirement.
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3.00 Credits
3 credit hours (Spring Odd Years) (BUSI 3413; BUSI 3603; BUSI 3663; BUSI 4273; Senior standing required) AT-450 is an investigation into complex financial accounting topics. General topics include: accounting and reporting for business combinations, consolidated financial statements, SEC reporting, international accounting issues, foreign currency translation, governmental and non-profit accounting, accounting for partnerships, and reorganizations and liquidations. The course emphasizes conceptual understanding of the major issues faced by professional accountants, and introduces the roles and qualifications of certified public accountants. Senior standing required. Prerequisites: BUSI-3413, BUSI-4403.
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3.00 Credits
3 credit hours (As Needed) (Prerequisites: BUSI-2603; BUSI-3603; BUSI-3663; BUSI-4273) An investigation of the entire process of marketing planning from the initial phase of strategy formulation through the development and integration of long-range and short-range marketing plans.
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