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Course Criteria
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3.00 Credits
Factors in the economy that have affected retail merchandising and its institutions, customer motivation, customer buying habits and store policy, the problems involved in establishing a retail store. PREREQUISITE: BA 305.
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3.00 Credits
Analysis of the environment and the managerial functions of recruiting, employee assessment and development, retention, and employee relations with the enterprise, with emphasis of the relationships among people, on group interactions, and on relations between employers and employees. PREREQUISITE: BA 301 or related experience.
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3.00 Credits
This course embraces the conceptual and practical problems associated with the fi nancial management of the non-fi nancial corporation. Topics covered, in brief, are an analysis of fund commitments to current assets, short-term fi nancing, evaluation and choice of capital assets, the principle issues of debt/equity mix, investment policy, and divided policy as they infl uence the market value of corporate claims. PREREQUISITE: BA 216 and 209.
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3.00 Credits
A study of cost and managerial accounting procedures and concepts as applied to service and manufacturing enterprises. PREREQUISITE: BA 216.
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3.00 Credits
An introduction to federal taxation of individuals. A conceptual approach is emphasized. PREREQUISITE: BA 216.
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3.00 Credits
This course considers problems arising in the fi nancial management of operations within non-fi nancial fi rms. Coverage includes the management of operating cash fl ow integrated with the fi rm's current asset and current liability position, capital budgeting procedures, lease/buy decisions, and the formulation of dividend policy. Method of instruction is case analysis and lecture. PREREQUISITE: Grade of C or better in BA 313.
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3.00 Credits
The purpose of this course is to familiarize the student with the behavior of employees at the individual, group and organizational levels. Emphasis will be placed on the integration of application and theory. Topics to be covered include: motivation, team building, perception, attitudes, communication, confl ict, stress and leadership. PREREQUISITE: Grade of C or better in BA 301; ENGL 102 and either PSYC 151 or SOC 101.
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3.00 Credits
A study of the fi nancial management of commercial banks, life and property/casualty insurance companies, savings and loans, credit unions, mutual funds, and mortgage companies. Emphasis is placed on maximizing the constraints of the fund markets, maintaining solvency, and satisfying appropriate regulatory authorities. PREREQUISITE: BA 313.
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3.00 Credits
An introduction to taxation for entities other than individuals, such as corporations, partnerships, estates, trusts, state taxes and payroll taxes. A conceptual approach is emphasized. PREREQUISITE: BA 216.
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3.00 Credits
A study of the objectives and practice of governmental and not-for-profi t accounting. General state and local governmental accounting practices will be covered including types of fund entities, budgetary practices of self-sustaining funds, and comprehensive annual fi nancial reports. The accounting practices of not-for-profi t organizations, health care entities, and higher education institutions will be addressed as well. PREREQUISITE: BA 216.
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