College of Business
181
The College of
Business provides
students with the
professional preparation necessary for
successful careers in
modem business and
management. Emphasis is placed not only
upon the concepts and
analytical techniques
of business decisionmaking, but also upon
the obligations and
opportunities or
business people for
effective service to
society. The under-
graduate and graduate
programs in business
and the undergraduate
program in accounting
are all accredited
by the American
Assembly of Collegiate
Schools of Business.
he College of Business offers two
undergraduate degree programs
and one graduate degree program.
Curricula lead to Bachelor of Arts
(B.A.), Bachelor of Science (B.S.),
and Master of Business Administration
(M.B.A.) degrees. The college participates in
the M.A.I.S. program but college faculty will
not serve as the major professor for M.A.I.S.
degrees. For advanced degrees see Graduate
School.
Business Administration offers options in
accounting, financial management, international business, financial services, management, management information systems,
marketing management, and general business. A minor in a nonbusiness area is
required of all business students.
College of Business undergraduate students have the opportunity to participate in
the student exchange programs with the
Aarhus Graduate School of Management in
Aarhus, Denmark; Aoyama Gakuin University, Tokyo, Japan; and the University of Technology, Sydney, Australia.
T
Undergraduate Majors
Business Administration (B.A., B.S.)
Options
Accounting
Financial Management
Financial Services
General Business
International Business
Management
Management Information Systems
Marketing Management
Minor
Business Administration
Certificate Program
Post-Baccalaureate Certificate
In Accounting
Graduate Major
Business Administration (M.B.A.)
Graduate Areas of Concentration
Business Administration
INTERNATIONAL DEGREE
Undergraduates with majors in the College
of Business can earn a second degree in
International Studies. See the Interdisciplinary Studies section of this catalog for more
information.
POST-BACCALAUREATE
CERTIFICATE IN ACCOUNTING
A post-baccalaureate certificate in accounting is intended for those who wish to prepare for careers in professional accounting.
The certificate is available to those holding a
baccalaureate degree that did not involve
specialized accounting education. The
required accounting course work is identical
to that required for the B.S. in Business
Administration with an option in accounting. In addition, certain business and related
elective courses are recommended.
MINOR PROGRAM
The College of Business offers a transcriptvisible minor for students majoring in other
diciplines. The minor allows students to
tailor a program of study to enhance their
skills in areas such as marketing, management, and finance. More information may
be obtained in the Office of Student Services
214 Bexell Hall (503-737-3716).
Bexell Hail 200
Oregon State
University
Corvallis, OR
97331-2603
(503) 7373716
ADMINISTRATION
GRADUATE PROGRAM
Master of Business Administration
The M.B.A. degree program is designed primarily for students whose undergraduate
degrees are in disciplines other than business administration (although business
graduates are also accepted). The program
stresses breadth of knowledge in all areas of
business and administration. It provides a
working knowledge of those skills necessary
for the graduate to develop into a competent and responsible executive in both private and public organizations. The M.B.A.
curriculum consists of 45 graduate credits.
Prior to enrolling in most M.B.A. courses,
the completion of applicable prerequisite
courses is required.
Graduate International
DONALD F. PARKER
Sara Hart Kimball
Dean
CLARA HORNE
Head Adviser
Exchange Program
The College of Business has a student
exchange program for M.B.A. students with
the Copenhagen School of Economics and
Business Administration, Copenhagen,
Denmark.
HIGH SCHOOL PREPARATION
The following high school courses are recommended for students planning to enroll
in the College of Business: English, four
years; mathematics, four years; history and
social studies, three years; keyboarding, one
year; natural science, two years. In addition,
competence in microcomputer word processing, spreadsheet and data base software
is recommended.
TRANSFER STUDENTS
Students planning to transfer into the College of Business should do so as early as possible. Those planning to transfer from a
community college should consult the business adviser at the community college to
determine the most appropriate courses to
complete prior to transfer. The head adviser
of the College of Business may also be contacted for advice.
ADVISING AND PLACEMENT
The College of Business has experienced
advisers available to advise students in all
academic matters as well as in the areas of
career choice and job placement. The services of the Career Planning and Placement
Center are available to all students seeking
information concerning placement opportunities and interviews with visiting firms.
Footnotes for this
section on page 187.
182
College of Business
ACADEMIC REQUIREMENTS
The standards set forth below apply to all
students enrolled in the College of Business
and are in addition to those standards
applicable to all students in the University.
Students are responsible for satisfying these
requirements and should seek clarification
rF
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ll
1
R'
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in the Undergraduate Advising Office,
Bexell 214.
Students are expected to make satisfactory
progress toward a degree. Satisfactory
progress includes (but is not limited to) the
completion of all review group courses listed
below by the time the designated number of
credits has been completed within a specified number of terms. At a minimum, the
record of every student in the college will be
reviewed at the completion of 45, 90, and
135 credits. Students will be required to
transfer from the College of Business if:
(a) a minimum of 2.50 grade-point average (OSU grades only) is not achieved in
each set of review group courses listed
below, OR
(b) two or more review group courses
have not been completed in the designated
year. (Exception: Transfer students who are
following a schedule approved during their
first term at OSU by the head adviser of the
college.)
Review Group Courses
Only grades earned in courses completed at
OSU are used in the 2.50 grade-point average computation.
(a) At the end of the freshman year (45
credits or three terms): BA 171, WR 121,
MTH 111, MTH 241, MTH 245, COMM 111,
or COMM 114;
(b) At the end of the sophomore year (90
credits or six terms): BA 211, BA 212,
BA 213, BA 230, BA 275, BA 278, EC 213,
EC 214;
(c) At the end of the junior year (135 credits or nine terms): BA 300, BA 340, BA 350,
BA 352, BA 357, and BA 390;
(d) During the senior year (135-192 credits or 12 terms): BA 469 and all specified
400-level course work.
To graduate, a student must also have a
2.50 grade-point average in all course work
taken in the College of Business and in all
400-level course work taken in the college.
Review group courses for which a W or
grades A-F are received may be repeated no
more than once.
CONCURRENT DEGREES
Students who wish to earn an undergraduate degree in business administration combined with a degree in other areas in which
degrees are offered at OSU may enroll in the
concurrent degree program. The requirements to qualify for two degrees are listed
under Requirements for Baccalaureate
Degrees. Students who intend to obtain one
of their degrees in business administration
should see the head adviser of the College of
Business as soon as possible.
IN
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11
s
BUSINESS ADMINISTRATION
Curricula
The undergraduate curriculum in business
administration reflects the increasingly complex economic, social, and technological
aspects of modern business decision-making. Course work emphasizes the development of effective decision-making, an
understanding of personal values and motivation, and an awareness of the interrelationship between business and society. In
the junior or senior year, students select one
of several options that include specialized
course work in their area of major interest.
(See Options.)
The study of business administration is
combined with a minor in a nonbusiness
area. Minors are designed to augment the
education of the business executive by providing tools or understanding related to the
increasingly complex demands business professionals must deal with during a business
career.
PROGRAM REQUIREMENTS (192)
Business Administration Core Curriculum
(51)
The business administration core curriculum
provides students with basic skills in
accounting, data processing and quantitative methods; an understanding of the legal
and social environment of business; a background in management and organizational
behavior, marketing, finance, and operations management; and the opportunity to
integrate course work and further develop
decision-making skills through the analysis
of business cases.
Option (21-38)
The options are designed to allow students
to extend their professional preparation
beyond the introductory level in one or
more areas. Most options (except accounting and management information systems)
may be completed within one academic year
and are designed for the senior year. Students electing accounting or management
information systems begin their option
course work in the junior year.
Minor (27 or more)
Each business administration student is
required to complete a minor area of study
or an approved alternative in coursework
outside the College of Business. Students
typically begin course work for their minors
in the sophomore year.
Mathematics (12)
The basic mathematics requirements are
MTH 111, College Algebra; MTH 241, Calculus for Management and Social Science; and
MTH 245, Mathematics for the Management, Life and Social Sciences, preceded, if
needed, by prerequisite mathematics courses. Entering transfer students who have
completed a mathematics sequence through
one term of calculus may substitute this
mathematics background for part or all of
the mathematics requirement.
Economics (6)
Micro- and macroeconomics are covered in
EC 213 and EC 214, Principles of Economics. Students transferring from another institution who have completed a year course in
principles of economics have completed this
requirement.
Written and Oral Communication (6)
Business students also must take WR 121,
English Composition; and COMM 111, Public Speaking; or COMM 114, Argument and
Critical Discourse.
Accounting and Information Management
University General Requirements
ACCOUNTING AND
MTH 111, WR 121, and COMM 111 or
COMM 114 meet the University's baccalauINFORMATION
reate core requirements for Mathematics,
MANAGEMENT
Writing I, and Writing III/Speech, respectively. All students must meet the other bacCharles Neyhart, Chair
calaureate core requirements (42 credits)
Bexell Hall 206
and the other requirements for baccalaureOregon State University
ate degrees. (See Requirements for BaccalauCorvallis, OR 97331-2603
reate Degrees.)
(503) 737-4276
Unrestricted Electives
Through elective courses, students pursue Faculty
their interests in other subject areas. Seven-Professors Bailes, Frishkoff, Harrison, Neyty-five of the 192 credits required for gradu-hart; Associate Professors C. Brown, Phillips,
Seville, Sullivan; Assistant Professors Coakley,
ation must be taken in courses other than
Graham, Kleinsorge
business administration.
CORE CURRICULUM
ACCOUNTING OPTION (38)
The primary goal of the accounting option
Freshman Year
at Oregon State University is to provide a
BA 171. Intro to Business Computer Systems professionally oriented program that will
(3)
MTH 111, MTH 241, MTH 245. Math (12)
COMM 114 or COMM 111. Speech (3)
WR 121. English Composition (3)
Baccalaureate core, unrestricted electives (27)
Sophomore Year
BA 211, BA 212, BA 213. Acc Principles (9)
BA 230. Business Law (4)
BA 275. Quantitative Business Methods (4)
BA 278. Intro to Management Science (4)
EC 213,EC 214. Principles of Economics (6)
Baccalaureate core, minor courses, or unrestricted electives (21)
Junior Year
BA 300. The Global Environment of Business
(4)
BA 340. Finance (4)
BA 350. Managing Organizations (4)
BA 352. Organizational Behavior (3)
BA 357. Operations Management (4)
BA 390. Marketing (4)
Baccalaureate core, minor courses, or unrestricted electives (25)
Senior Year
BA 469. Strategic Management & Bus Policy (4)
Business Administration Option (Students
majoring in business administration must
choose an option no later than the beginning
of their senior year) (21-38)
Baccalaureate core, minor courses, or unrestricted electives (6-23)
Students in accounting begin their 38-credit
option in the junior year, reducing their elective credit as needed.
OPTIONS
Students who complete all requirements will
receive the B.A. or B.S. degree in Business
Administration. All students in business
administration must complete 21-38 credits
of business administration or related courses
in one of the options listed below.
prepare students to pursue successful careers
in accounting. All accounting students take
the courses shown below (beyond the principles of accounting courses that are taken
by all business students).
Junior Year
BA 317, BA 318, BA 319. Intermediate Acc (12)
BA 320. Accounting Information Systems (4)
BA 321, BA 322. Cost Accounting (8)
BA 325. Tax Accounting I (4)
Senior Year
BA 417, BA 418. Advanced Accounting (6)
BA 427. Auditing (4)
Students in accounting will begin their
38-credit option in the junior year, reducing
their elective credits as needed. All accounting option course work must be taken on a
graded (A-F) basis. Courses that are beyond
Accounting Principles and that are completed at another institution or through correspondence study are not transferable.
Admission to BA 317 and BA 320 requires
junior standing and completion of BA 211,
BA 212 and BA 213 with a minimum
required GPA. Admission to all senior
accounting courses requires senior standing,
completion of BA 317, BA 318, and BA 319
with a minimum required GPA; completion
of BA 320, BA 321, and BA 322 with a minimum required GPA; and departmental
FINANCE AND
INTERNATIONAL BUSINESS
Wilbur W. Widicus, Chair
Bexell Hall 209
Oregon State University
Corvallis, Oregon 97331-2603
(503) 737-3803
Faculty
Professors Bloomfield, McFarlane, Nielsen,
Nielson, Widicus; Associate Professors
Abrassart, Lawton, Moffett, Mukatis,
Paschke; Assistant Professor Camancho;
Instructors Dickerson, Dunsdon
FINANCIAL MANAGEMENT OPTION (32)
Senior Year
BA 317, BA 318, BA 319. Intermediate Acc (12)
BA 320. Accounting Information Systems or
BA 471. Management Information Systems (4)
BA 440. Financial Management (4)
Select three of the following:
BA 321. Cost Accounting I (4)
BA 325. Tax Accounting I (4)
BA 436. Insurance Planning and Alts for Bus (4)
BA 445. International Financial Mgmt (4)
FINANCIAL SERVICES OPTION (28)
Senior Year
BA 471. Management Information Systems (4)
Select six of the following:
EC 411. Money and Banking (3)
BA 435. Insurance Planning for Individuals (4)
BA 436. Insurance Planning and Alts for Bus (4)
BA 437. Employee Ins and Retirement Plans (4)
BA 440. Financial Management (4)
BA 441. Mgmt of Depository Institutions (4)
BA 442. Investments (4)
BA 443. Security Analysis & Portfolio Mgmt (4)
BA 445. International Financial Mgmt (4)
INTERNATIONAL BUSINESS OPTION (24)
Senior Year
BA 445. International Financial Management (4)
BA 446. Mgmt of the Multinational Enterprise (4)
BA 468. International Comparative Mgmt (4)
BA 471. Management Information Systems (4)
BA 497. International Marketing (4)
EC 444. Intl Trade: Theory, Policy & Finance (3)
approval. Students should consult the
departmental office for enrollment requirements.
MANAGEMENT INFORMATION
SYSTEMS OPTION (24)
Sophomore Year
BA 271. Business Data Processing (4) or CS 141.
Introduction to COBOL Prog (4)
Junior Year
BA 371. Business Systems Analysis & Design (4)
BA 372. Business Software Development (4)
Senior Year
BA 479. Current Topics in Mgmt Inform (4)
BA 483. Information Resource Management (4)
Select one of the following:
BA 462. Project Management (4)
BA 477. Simulation in Business (4)
183
184
Management and Marketing
MANAGEMENT AND
MARKETING
Ronald L. Miller, Chair
Bexell Hall 208
Oregon State University
Corvallis, OR 97331-2603
(503) 737-3520
Faculty
Amano, Becker, W. Browne, Dane,
Gobeli, Gray, Miller, Parker, Schary, Spruill;
Associate Professors D. Brown, Drexler, King,
Larson, Shane; Assistant Professors
B. Browne, Fiegener, Gonzalez, Koenig,
Kaldenberg, Milosevic, McAlexander, Siebler;
Instructors Dowling, Schwallie
MANAGEMENT OPTION (24)
Senior Year
Professors
BA 452. Managing People at Work (4)
BA 459. Strategic Management (4)
BA 471. Management Information Systems (4)
Select three of the following:
BA 453. Personnel Policies, Law & Pract (4)
BA 455. Management and Union Relations (4)
BA 457. Advanced Operations Mgmt (4)
BA 460. Venture Management (4)
BA 462. Project Management (4)
BA 468. Intl Comparative Management (4)
MARKETING MANAGEMENT OPTION
(24)
Junior Year
BA 390. Marketing (4)
Senior Year
BA 471. Management Information Systems (4)
BA 499. Marketing Policy (4) or BA 498. Services Marketing (4)
Select three of the following:
BA 492. Consumer Behavior or BA 493. Mgmt
of Mrktng Commun (4)
BA 494. Distribution Management (4)
BA 495. Retail Management (4)
BA 496. Marketing Research (4)
BA 497. International Marketing (4)
GENERAL BUSINESS OPTION (21)
Students electing the general business
option must take 21 credits of upper-division non-core business administration
courses, including BA 320, Accounting
Information Systems, or BA 471, Management Information Systems. A maximum of
two approved upper-division courses in economics may be accepted in lieu of business
administration courses.
NONBUSINESS MINORS (27)
A nonbusiness University-approved minor
or an approved alternative is required of all
business undergraduate majors. Minors and
alternatives must consist of a minimum of
27 credits, with at least 12 credits at the
upper division level. Students are responsible for determining whether the minor has
been approved for transcript visibility and to
request the notation on their transcript.
Approved alternatives will not be noted on
transcripts.
A list of approved alternatives is available
from the head adviser of the College of Business. In addition to the approved alterna-
tives, students may also propose a coherent
set of nonbusiness courses to fulfill this
requirement. Students must demonstrate
how the proposal supports their career
goals. Proposals must be submitted to the
head adviser no later than the beginning of
the junior year. The head adviser will not
approve proposals that represent a deviation
from a University-approved minor or an
approved alternative.
Candidates for the B.A. degree must complete a minor offered by the Department of
Foreign Languages and Literatures or complete 27 pre-approved credits of foreign language and culture studies, 12 of which must
be at the upper division level. Students who
choose the latter must also demonstrate a
foreign language proficiency equivalent to
that attained at the end of a second year
language sequence.
COURSES
Lower Division Courses
BA 101. INTRODUCTION TO BUSINESS (3). Business
organization, operation, and management intended to
orient the student in the field of business and to help
the student determine a field of major concentration.
BA 171. INTRODUCTION TO BUSINESS COMPUTER
SYSTEMS (3). Business computing concepts
explained from a microcomputer perspective. The use
of application programs as professional tools.
BA 199. SPECIAL STUDIES (TBA).
BA 211, BA 212, BA 213. ACCOUNTING PRINCIPLES
(3,3,3). BA 211: Accounting information from the perspective of external users, principally investors and
creditors. Emphasis on the preparation and interpretation of financial statements; income recognition and
determination; and asset valuation. PREREQ: MTH 111
and sophomore standing. BA 212: A continuation of
the philosophy established in BA 211, focusing on the
perspective of external users. This is followed by
accounting information from the perspective of management users with an emphasis on data accumulation for product costing, planning and performance
evaluation and control. PREREQ: BA 211. BA 213: A
continuation of the latter part of BA 212. Concludes
with a formal analysis and interpretation of financial
statements by external users. PREREQ: BA 212.
BA 215. FUNDAMENTALS OF ACCOUNTING (4). A survey of basic accounting principles and procedures that
is designed for nonbusiness students. Encompasses
both financial and managerial accounting from a user
perspective. Not open to business students.
BA 230. BUSINESS LAW 1 (4). Nature and function of
the law in our business society; obligations arising out
of agency contract formation, discharge and breach
tort; warranty; regulation of competition; and international aspects thereof.
BA 278. INTRODUCTION TO MANAGEMENT SCIENCE
(4). Management decision processes utilizing mathematical models, use and application of modeling techniques, mathematical programming, decision theory,
and other methods to the analysis and solution of
business problems. PREREQ: BA 275, MTH 241,
sophomore standing.
Upper Division Courses
Courses numbered 500 and above may be
taken for graduate credit.
BA 300. THE GLOBAL ENVIRONMENT OF BUSINESS
(4). Approaches and issues for understanding the
domestic and global environments in which business
operates: political-economic, socio-cultural, technological, and ethical. PREREQ: EC 214.
BA 315. ACCOUNTING FOR DECISION MAKING (4).
Cost accounting concepts in product costing, standard
costing, profit planning and budgeting, taught with a
management emphasis. Topics to be covered from the
perspective of understanding the content and how to
use cost accounting information in decision making.
PREREQ: BA 215. Not open to business students.
BA 317, BA 318, BA 319. INTERMEDIATE ACCOUNTING (4,4,4). BA 317: Financial accounting theory and
practice; financial statement overview; income determination; and, valuation, measurement, and recognition of current assets. PREREQ: BA 213, junior
standing, and departmental approval. BA 318: Continuation of philosophy established in BA 317. Application to non-current assets and liabilities, including
pensions, leases, and income tax allocation. PREREQ:
BA 317. BA 319: Concepts and valuation of owners'
equity; contributed and earned capital, earnings per
share; disclosure requirements; alternatives to conventional financial reporting; analysis of financial
statements; and cash flow analysis. PREREQ: BA 318.
BA 320. ACCOUNTING INFORMATION SYSTEMS 1(4).
Effective and efficient business information systems.
Controls emphasizing information security and
auditability. Behavioral aspects of information systems
dealing with information acquisition, organization, storage, processing, retrieval and presentation in computerized systems. PREREQ: BA 213, junior standing, and
departmental approval.
BA 321, BA 322. COST ACCOUNTING (4,4). BA 321:
Cost behavior, profit planning and budgeting, motivation and control, cost accounting systems, standard
costing. PREREQ: BA 320. BA 322: Relevant costs.
Cost accumulation and allocation for specific decisions, segment performance measurement and control, quantitative techniques in cost and managerial
accounting. PREREQ: BA 321.
BA 325. TAX ACCOUNTING 1 (4). Principles and philosophy of the federal tax system as it applies to individuals and business entities accounting and reporting
under federal tax law with an emphasis on the individual taxpayer. PREREQ: BA 213 and junior standing.
BA 340. FINANCE (4). Role and functions of financial
manager in modern business firm; environment in
which manager operates; formulation of financial
objectives and policies; financial analysis, forecasting,
planning, and control; asset management; capital bud-
BA 271. BUSINESS DATA PROCESSING (4). Applica-
geting; acquisition of funds through borrowing, stock
tion of computers to business data processing using
COBOL. The development of a common businessoriented computer language and its use in modern business organizations. Comparisons of COBOL with other
automatic programming languages. PREREQ: BA 171
or equivalent.
issue, and by internal means; dividend policy; international aspects of finance. PREREQ: BA 213 or BA 215;
junior standing.
BA 275. QUANTITATIVE BUSINESS METHODS (4).
Management decision processes utilizing statistical
methods, use and application of probability concepts,
sampling procedures, statistical estimation, and
regression to the analysis and solution of such business problems as income and cost estimation, sales
forecasting, performance evaluation, inventory analysis, and quality control. PREREQ: MTH 245.
BA 350. MANAGING ORGANIZATIONS (4). Systematic
examination of basic management processes within
an enterprise. Planning: development of objectives and
plans. Organizing: structuring work relationships. Leading: actuating coordinated effort. Controlling: measuring progress and taking corrective action. Emphasizes
an overall framework for effective integration of the
distinct processes. PREREQ: Junior standing.
BA 352. ORGANIZATIONAL BEHAVIOR (3). Introductory concepts in behavior in organizations; interpersonal,
group and inter-group relationships. Students participate in group projects designed to encourage application of behavioral principles. PREREQ: Junior standing.
Business Courses
BA 357. OPERATIONS MANAGEMENT (4). Decision
making in managing the production of goods and services: product planning, process planning, facility planning, control of quantity, cost and quality. Special
emphasis on exponential forecasting, inventory management, work methods, project management, productivity improvement, international comparisons.
PREREQ: BA 275; BA 278; and junior standing.
BA 371. BUSINESS SYSTEMS ANALYSIS AND
DESIGN (4). Systems analysis, design, control, docu-
mentation, and implementation techniques for business information system applications. Covers
documentation methods used in all phases of the
development life cycle. PREREQ: BA 213; CS 141 or
BA 271
BA 372. BUSINESS SOFTWARE DEVELOPMENT (4).
Study of the software development environment and
tools used in creating business computer applications.
Emphasis on program development with COBOL covers
data base management systems, report generators,
and documentation requirements. PREREQ: BA 371 or
CS 141 or equivalent.
BA 375. MANAGEMENT SCIENCE (5). Application of
the philosophy and methods of management science
to deterministic problems. PREREQ: BA 278.
BA 376. ADVANCED BUSINESS STATISTICS (4). Applications of the philosophy and methods of manage-
ment science to non-deterministic problems, multiple
regressions, structural modeling, and other methods
useful in business forecasting. PREREQ: BA 275.
BA 390. MARKETING (4). Consumer and industrial
markets; activities and enterprises involved in distributing products to those markets. Objective is to develop an understanding of distribution processes,
marketing problems, and marketing principles. PREREQ: EC 213 and junior standing.
BA 405. READING AND CONFERENCE (TBA). Supervised individual work in some field of special application and interest. Subjects chosen must be approved
by professor in charge. PREREQ: Senior or graduate
standing.
BA 406. PROJECTS (TBA).
BA 407. SEMINAR (TBA).
BA 410. BUSINESS INTERNSHIP (1-6). Planned and
supervised work experience at selected cooperating
business firms. Supplementary training, conference,
reports, and appraisals. PREREQ: Upper-division
standing. Sections A and B, the former subtitled
Accounting, graded P/N.
BA 417, BA 418. ADVANCED ACCOUNTING (3,3).
BA 417: Advanced financial accounting theory and
practice-entity theory, bases of accounting, personal
financial statements; corporate combinations; consolidated financial statements; foreign operations.
PREREQ: BA 319, BA 322, senior standing and departmental approval. BA 418: Advanced financial accounting theory and practice-partnerships; not-for-profit
and governmental entities. PREREQ: BA 319, BA 322,
senior standing, and departmental approval.
BA 420. ACCOUNTING INFORMATION SYSTEMS II
(3). Advanced systems and EDP audit topics. Small
business AIS design, DBMS considerations, decision
support systems, special data integrity problems relating to dispersed data processing. Efficient and effective EDP audit procedures. PREREQ: BA 427 and
departmental approval.
BA 423. NONBUSINESS ACCOUNTING (3). An
advanced course in accounting for and financial management of nonbusiness entities. Topics in accounting
for, financial reporting by, and auditing of nonbusiness
entities will be covered. The relationships between
accounting and management that are unique to nonbusiness organizations will be examined as well as the
financial management issues that are unique to these
organizations. This is a project/case study course.
PREREQ: BA 418.
BA 424. CONTEMPORARY ISSUES IN ACCOUNTING
(3). Conceptual and applied examination of contemporary issues and advances in accounting and reporting
PREREQ: BA 319, BA 322, senior standing, and
departmental approval.
BA 425. TAX ACCOUNTING II (3). Principles and procedures of the federal tax system with an emphasis on
partnerships, corporations, and estates and trusts.
Some complex topics apply to individuals. PREREQ:
BA 325, senior standing, and departmental approval.
BA 427. AUDITING (4). Types of audits and auditors.
Theory, practice, environment, and ethics of auditing.
Types of audit reports. The nature of a professional
audit: planning, evidence gathering and evaluation,
and reporting of results. PREREQ: BA 319, BA 322,
senior standing, and departmental approval.
BA 430. BUSINESS LAW II (4). Legal aspects of property rights, forms of business, commercial transactions, and bankruptcy. PREREQ: BA 230.
BA 431. REAL ESTATE LAW (3). Creation and rights of
ownership under various estates, title protection,
deeds, wills, and inheritance property transactions
related thereto, including contracts, mortgages, leases, brokerage, and obligations arising under environmental law. PREREQ: Senior standing.
BA 432/BA 532. ENVIRONMENTAL LAW: WATER
AND AIR (4). Legal relationships arising out of rights
to natural resources; rights to air, water and navigable
streams, control of pollution, and the impact of federal
and state legislation. PREREQ: Junior standing.
BA 435/BA 535. INSURANCE PLANNING FOR INDIVIDUALS (4). Understanding the operation of the
insurance industry with emphasis on insurance applications in financial planning for individuals. Risk
nature; insurance principles; insurance company operations; regulation; life, health, annuity, auto, fire, and
liability insurance; family business continuation; retirement planning; Social Security; estate planning. PREREQ: BA 340 or BA 530.
BA 436/BA 536. INSURANCE PLANNING AND ALTERNATIVES FOR BUSINESS (4). Handling of insurable
business risks, including both insurance and non-insurance financing alternatives. Risk management func-
tion; loss forecasting; loss reduction; worker's
compensation; liability, and multi-line insurance. PREREQ: BA 340 or BA 530.
BA 437/BA 537. EMPLOYEE INSURANCE AND
RETIREMENT PLANS (4). Employer and employee
objectives for benefit plans. Mandated benefit programs; employee life, medical, and disability plans.
Retirement plans including pension sharing and savings plans. Employee benefit operations including compliance with government requirements for benefit
plans. PREREQ: BA 340 or BA 530.
BA 440/BA 540. FINANCIAL MANAGEMENT (4). Capital market theory and the valuation of risky assets,
capital budgeting, valuing the firm's securities, capital
structure theory, long-term financing alternatives, cost
of capital, dividend policy, working capital management, financial analysis and planning, mergers and
takeovers. PREREQ: BA 340 or BA 530.
BA 441/BA 541. MANAGEMENT OF DEPOSITORY
INSTITUTIONS (4). Operation of commercial banks
and other kinds of depository institutions; management of financial services; analysis of loan and investment policies, operating and pricing policies, and
current developments in financial services. PREREQ:
BA 340 or BA 530.
BA 442/BA 542. INVESTMENTS (4). Risk and reward
characteristics of investments; sources of investment
information; domestic and international security markets; investment characteristics of common stocks,
debt securities, convertible securities, option contracts, and investment companies; real property
investment; economic market analysis; technical market analysis; tax aspects of investments; investment
management. PREREQ: BA 340 or BA 530.
BA 443/BA 543. SECURITY ANALYSIS AND PORTFOLIO MANAGEMENT (4). Financial statement analysis;
analysis of debt securities, common stocks, preferred
stocks, convertible securities, options, and financial
futures contracts; industry analysis; measurement of
investment risks; capital asset pricing theory; the efficient market hypothesis; portfolio management; measuring portfolio performance; management of
institutional portfolios. PREREQ: BA 442 or BA 542.
BA 445/BA 545. INTERNATIONAL FINANCIAL MANAGEMENT (4). International monetary environment;
foreign exchange risk management; source and availability of funds to finance trade and multinational operations; taxation planning and control; international
portfolio diversification; international banking; capital
budgeting; political risk; evaluation of performance
PREREQ: BA 300; BA 340 or BA 530.
BA 446. MANAGEMENT OF THE MULTINATIONAL
ENTERPRISE (4). Advanced integrative course in inter-
national business with an emphasis on the multinational enterprise. Focus on the unique problems,
characteristics, and demands that face firms engaged
in international business. Reviews the evolving patterns, management practices, and the strategic and
operational decisions of multinational enterprises.
PREREQ: BA 300, BA 340, BA 350, BA 352 and
BA 390.
BA 450. ORGANIZATIONAL DYNAMICS (4). Historical
techniques for introduction of change in organizations,
current models for organizational change, process and
content of organizational changes, organizational
change in the future. PREREQ: BA 350, BA 352.
BA 452. MANAGING PEOPLE AT WORK (4). Review
and study of essential skills necessary to manage
people in formal organizations. Leadership, team
building, performance review, compensation, training,
power and politics, and implementing change. PREREQ: BA 350, BA 352.
BA 453. PERSONNEL POLICIES, LAW AND PRACTICES (4). Employment planning, equal employment
opportunity and affirmative action, position analysis
and evaluation, compensation administration, performance evaluation, training and development, workplace discipline, grievance systems including the
development and implementation of personnel policies. PREREQ: BA 350, BA 352.
BA 454/BA 554. COMPENSATION MANAGEMENT
AND PERFORMANCE APPRAISAL (4). Structure and
administration of salary and benefit plans, including
position analysis and evaluation, merit based pay, government regulation of compensation, and international
comparative analysis. PREREQ: BA 350 and BA 352;
or BA 550.
BA 455/BA 555. MANAGEMENT AND UNION RELATIONS (4). Union organizing and recognition, contract
negotiations, strikes, and grievance administration
including collective bargaining policies and practices,
unions as organizations, labor movement history, and
labor law. PREREQ: BA 350, BA 352; or BA 550.
BA 457/BA 557. ADVANCED OPERATIONS MANAGEMENT (4). Planning and scheduling a variety of different types of flow processes such as batch, assembly,
project, transportation, jobshop, warehouse. Case
studies are used to stress the importance of develop-
ing a long range strategic operations plan. PREREQ:
BA 357 or BA 556.
BA 459. STRATEGIC MANAGEMENT (4). Strategic
planning, macro and industry variables, scenario construction and stakeholder analysis; perform industry
and competitor analyses; develop business level
strategies for diverse industry contexts; substantial
management information system applications; decision support systems; planning with current Al strategic application. PREREQ: BA 213, BA 350, BA 352.
BA 460. VENTURE MANAGEMENT (4). Entrepreneurial and innovation processes applied to new business
start-ups, existing small businesses, and new ventures within larger organizations; new venture planning, project management and productivity
improvement. Cases and projects are used to apply
concepts and to develop communication skills. PREREQ: BA 340, BA 350, BA 352, BA 390.
BA 461/BA 561. VENTURE CONSULTING (4). Student
consultants apply business concepts and problem
solving skills to assist new ventures and on-going businesses in one-term consulting projects. Techniques
developed for problem diagnosis, project scheduling
and analysis, data gathering, formulation of recommendations, and preparing and presenting recommendations and reports. PREREQ: BA 460 or BA 560.
186
Business Courses
BA 462/BA 562. PROJECT MANAGEMENT (4). Covers the tools available to project managers, the human
and organizational dimensions in different project
environments, some computer applications, cases,
and a student project. PREREQ: BA 350, BA 352 and
BA 357; or BA 550 and BA 556
BA 463/BA 563. FAMILY BUSINESS MANAGEMENT
(4). Focuses on the opportunities and the problems
characteristic of family businesses: entrepreneurship,
management succession, transfer of ownership, mixing family and business roles, family conflicts, personnel issues, non-family employees, and outside
advisers. PREREQ: Senior standing/graduate standing.
BA 465/BA 565. GOVERNMENT RELATIONS IN BUSINESS (4). Government regulation of business through
budgetary, legal and administrative controls, and the
influences of businesses on government through political and economic methods. PREREQ: Senior stand-
ing/graduate standing.
BA 466. BUSINESS ETHICS (4). Analysis and critique
of conventional conceptions of business ethics. Evaluation of ethical issues involving businesses at firm,
national, and international levels PREREQ: Senior
standing.
BA 468/BA 568. INTERNATIONAL COMPARATIVE
MANAGEMENT (4). Managerial practice throughout
the world, market versus centrally directed economies.
Political regimes and business organizations. Careers
and values of managers in different countries. Forms
of worker participation and management-union relations. Variety of national systems of management as a
challenge to American managers. PREREQ: BA 300,
BA 350, BA 352.
NBA 469. STRATEGIC MANAGEMENT AND BUSINESS
POLICY (4). Advanced integrative course on the role of
top management; focus on the tasks of the general
manager, including analysis of external environment,
setting corporate goals and objectives, and implementing plans through policy making. A variety of techniques are used, particularly case studies of
companies in different business situations, to provide
the basis for this integrative experience. PREREQ:
BA 340, BA 350, BA 352, BA 357, BA 390; senior
standing.
BA 471. MANAGEMENT INFORMATION SYSTEMS (4).
Application of computers to solve business problems,
with an emphasis on the design, development, and
implementation of business information systems.
Emphasizes database management systems, fourth-
generation languages, and application programs. PREREQ: BA 171 or equivalent; BA 340, BA 350, BA 357,
BA 390.
BA 474. BUSINESS CONDITIONS ANALYSIS (4).
Analysis of key factors affecting conditions of business operations in general, for specific industries, and
with particular emphasis upon the industries of agriculture, forestry, high technology, or those engaged in
international trade or domestic economic development. PREREQ: BA 376.
BA 477/BA 577. SIMULATION IN BUSINESS (4).
Application of simulation techniques to the solution of
business problems. Concepts and technical aspects of
design, construction, validation, and use of business
simulation models. Investigation of specialized computer languages for constructing simulation models.
Student projects to analyze a business situation using
simulation concepts and models. PREREQ: BA 171,
BA 278.
BA 478. TOPICS IN MANAGEMENT SCIENCE (4). The
techniques of management science are applied to the
analysis of various managerial problems. The case
method is utilized, with each case drawn from an existing organization. The emphasis is on problem formulation, solution procedures, and the steps necessary to
gain management acceptance for implementation of
the recommended solution. PREREQ: BA 375, BA 376.
BA 479. CURRENT TOPICS IN MANAGEMENT INFORMATION (4). Study of current research and state-of-
the-art issues in the use of computers to assist in the
management process, including such topics as enduser computing, new generation computer languages,
telecommunications, networking, application development and other current topics. PREREQ: BA 372.
BA 483/BA 583. INFORMATION RESOURCE MANAGEMENT (4). Integration and management of the various information resources in a business organization,
including management information systems, decision
support systems, telecommunications, data management, and office automation. Analysis of the
user/manager's role in information system design and
the management of information system departments.
PREREQ: BA 372.
BA 492/BA 592. CONSUMER BEHAVIOR (4). Understanding the processes that lead to purchase, so as
to improve decisions on segmentation and the appropriate marketing mix for each segment. How consumers and households make decisions, and why
different individuals/groups make different decisions.
Application of behavioral science concepts, at individual, subcultural and cultural levels. Effects of consumerism and regulation also are considered.
PREREQ: BA 390 and senior standing; or BA 590.
BA 493/BA 593. ADVERTISING MANAGEMENT (4).
Analysis of the influence of marketing communications
on the attitudes and behaviors of consumer and industrial buyers. Identification and examination of the
major decisions made by marketing/advertising managers in implementing the promotional mix. PREREQ:
BA 390 and senior standing; or BA 590.
BA 494/BA 594. DISTRIBUTION MANAGEMENT (4).
Physical distribution system for movement of products
to market and the development of service as a determinant of logistics system strategy. Includes channel
structure and logistics strategy, the geography of distribution, transportation, and other elements in the distribution system. Management of logistics as a
system. PREREQ: BA 390 and senior standing; or
BA 590.
BA 495/BA 595. RETAIL MANAGEMENT (4). Management of retail business, with emphasis on strategic
planning, analysis and control, focused on middle- and
upper-management decision. PREREQ: BA 390 and
senior standing; or BA 590.
BA 496/BA 596. MARKETING RESEARCH (4). Problem identification, problem definition, alternative identification; research design, methodology, questionnaire
design; data collection and analysis related to the marketing research process. PREREQ: BA 390 and senior
standing; or BA 590.
BA 497. INTERNATIONAL MARKETING (4). Influences
on the design of the international marketing plan,
including product policy, pricing, channels of distribution, delivery, servicing and promotion. Consideration
of political, regulatory and trade barriers. PREREQ:
BA 300, BA 390 and senior standing.
BA 498. SERVICES MARKETING (4). Formulation of
strategic and tactical marketing plans for organizations, both business and not-for-profit, in the service
sector of the economy. Projects or cases are used to
provide a comprehensive experience. PREREQ: BA 390
and senior marketing option students.
BA 499. MARKETING POLICY (4). Market and competitive analysis for developing overall strategies and
tactics to achieve the marketing objectives of the business enterprise. Projects or cases are used to provide
a comprehensive experience. PREREQ: BA 390 and
last term senior marketing option students.
Graduate Courses
BA 501. RESEARCH (TBA).
BA 505. READING AND CONFERENCE (TBA).
BA 506. PROJECTS (TBA).
BA 507. SEMINAR (TBA).
BA 510. BUSINESS INTERNSHIP (1.6). Planned and
supervised work experience at selected cooperating
business firms. Supplementary training, conferences,
reports, and appraisals. PREREQ: Graduate standing.
BA 515. FUNDAMENTALS OF ACCOUNTING (4). Basic
postulates of accounting. Accounting as a theory and
system for classification of economic and financial
activities of the firm. Form, content, and meaning of
financial statements and reports, including analytical
ratios, trends, and interpretation. Accounting and the
information system for planning and control. PREREQ:
Graduate standing.
BA 521. MANAGEMENT ACCOUNTING AND CONTROL
(3). Uses of accounting information for managerial
planning, decision-making, and control. Emphasis is
placed on understanding accounting information contained in internal (managerial) reports. Concepts of
costs, assets, expenses, revenues, profitability,
income, and value are interrelated. Problems and
cases stress the type of data relevant to managerial
decisions and the methods of using such data. PREREQ: BA 213 or BA 515; graduate standing.
BA 524. SELECTED TOPICS IN ACCOUNTING (3).
Examination of the impact of recent advances in
accounting on the management of contemporary business. Topic will vary from term to term. PREREQ:
BA 213 or BA 515; graduate standing.
BA 530. FINANCIAL MANAGEMENT (4). Overview of
the theory of financial management of a business
enterprise. Stresses objective of maximizing the firm's
value and the application of analytical techniques to
financial decision making. Topics include financial
planning and control, financial analysis, financial structure, cost of capital, acquisition of funds, and working
capital management issues. PREREQ: BA 213 or
BA 515; graduate standing.
BA 531. BUSINESS LAW (3). Nature and function of
law in our business society; obligations arising out of
contract formation; and liabilities associated with the
commission of torts, crimes, civil violations, breach of
contract and breach of warranty. PREREQ: Graduate
standing.
BA 544. INVESTMENTS (3). Economic, technical, and
tax aspects of alternative investments including equity
securities, bonds, real property, investment companies, options and forward contracts. Special emphasis
on option valuation models and portfolio management.
PREREQ: BA 340 or BA 530; graduate standing.
BA 546. MANAGEMENT OF THE MULTINATIONAL
ENTERPRISE (4). Advanced integrative course in inter-
national business with an emphasis on the multinational enterprise. Focus on the unique problems,
characteristics, and demands that face firms engaged
in international business. Reviews the evolving patterns, management practices, and the strategic and
operational decisions of multinational enterprises.
PREREQ: BA 300, BA 340, BA 350, BA 352 AND
BA 390; OR BA 530, BA 550, AND BA 590; graduate
standing.
BA 548. INTERNATIONAL FINANCIAL MANAGEMENT
(3). Foreign exchange risk management, the foreign
investment decision, political risk management, international financial markets, cost of capital, international banking, import/export financing, working capital
management, planning and control, and taxation. PREREQ: BA 340 or BA 530; graduate standing.
BA 549. SELECTED TOPICS IN FINANCE (3). Recent
advances in selected finance fields. Topics will vary
from term to term. PREREQ: BA 340 or BA 530; graduate standing.
Business Courses/Footnotes
BA 571. COMPUTER ASSISTED MANAGEMENT (3).
Role of information, computers, and computer information systems in an organization, including management information systems, decision support systems,
databases, and information centers. Systems design,
security and privacy of data, disaster planning, hardware and software selection; are discussed from the
viewpoint of the user and manager. Computer projects
are assigned to illustrate topics. PREREQ: Knowledge
of microcomputer operations and software; graduate
standing.
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BA 575. MANAGERIAL STATISTICS (4). Application of
statistical methods to assist in the planning and control of business operations. Analyzing survey results,
fundamentals of statistical process control, evaluation
of sampling data, statistical forecasting of business
and economic time series, development and use of
business indexes, statistical computer software. PREREQ: Graduate standing.
BA 578. DECISION MODELS (4). Systematic analysis
of complex business decisions. Business application
of prescriptive models of choice, including deterministic models and models of decision making under conditions of uncertainty. Applications to problems of:
resource allocation, determining the value of information and making choices given multiple and conflicting
objectives. PREREQ: BA 275 or BA 575; graduate
standing.
BA 581. TOPICS IN COMPUTER INFORMATION MANAGEMENT (3). Recent advances in the use of comput-
BA 550. MANAGEMENT AND ORGANIZATIONAL
BEHAVIOR (4). Intensive study of management theory,
functions and processes, including organization structure and design, and organizational behavior (leadership, motivation, job design, and other individual,
interpersonal and group topics). PREREQ: Graduate
standing.
BA 551. ORGANIZATIONAL CHANGE (3). Theory,
research and practice of planned organizational
change and development. Course topics include
change targets, entry processes, organizational diagnosis, intervention approaches, assessment of
change, and follow-up. PREREQ: BA 350 and BA 352;
or BA 550; graduate standing.
BA 552. MANAGING PEOPLE IN ORGANIZATIONS (4).
An intensive examination of organizational behavior
and personnel literature for effectively managing peo-
ple in organizations. Selection and training, asserting
authority, managing groups, performance review and
BA 559. STRATEGIC PLANNING (3). The planning
process; missions, goals and objectives; product and
market identification; industry and competitor analysis; developing strategies and determining financial
and resource implications; implementation and control
of the business plan. Project focus and emphasis.
PREREQ: BA 340 or BA 530; BA 350 or 550; BA 390
or BA 590; graduate standing.
BA 560. ENTREPRENEURSHIP AND INNOVATION (3).
Entrepreneurial and innovation processes applied to
new business start-ups, existing small businesses,
and new ventures within larger organizations; new venture planning, technology transfer, project management and productivity improvement. Cases and
projects are used to apply concepts and to develop
communication skills. PREREQ: BA 340 or BA 530;
BA 350 or BA 550; BA 390 or BA 590; graduate
standing.
BA 553. PERSONNEL ADMINISTRATION AND INDUSTRIAL RELATIONS (3). Employment practices and poli-
BA 564. BUSINESS IN ITS ENVIRONMENT (3). Analysis and critique of how major domestic and international issues impact American business. Economic,
political, socio-cultural, and ethical perspectives.
Emphasis on critical thinking and citizenship. PREREQ:
Graduate standing.
cies, affirmative action, compensation and benefits
administration, performance evaluation, personnel
administration law, and union-management relations.
PREREQ: BA 350 and BA 352; or BA 550; graduate
standing.
BA 566. BUSINESS ETHICS (4). Analysis and critique
of conventional conceptions of business ethics. Evaluation of ethical issues involving businesses at firm,
national, and international levels. PREREQ: graduate
standing.
BA 556. OPERATIONS MANAGEMENT (4). Course
provides a conceptual framework for studying the managerial decisions involved in converting inputs (labor,
capital, materials) into goods and services. Specific
analytical tools used in practice will be covered. PREREQ: BA 275 or BA 575; graduate standing.
BA 567. SELECTED TOPICS IN MANAGEMENT (3).
Intensive study of advanced topics in the management
of organizations. PREREQ: BA 350 and BA 352; or
BA 550; graduate standing.
compensation, initiating change, managing upward
and lateral relations. PREREQ: BA 350 and BA 352; or
BA 550; graduate standing.
BA 558. BUSINESS CONDITIONS ANALYSIS (4).
Methods of economics and mathematics applied to
analysis and forecasting of general business conditions accounting systems (national income, international payments, flow of funds) models in aggregate
income analysis, business fluctuations and growth,
and such forecasting techniques as input-output analysis, the "indicators" approach, statistical and econometric methods. PREREQ: BA 275 or BA 575; graduate
standing.
BA 569. BUSINESS POLICY FORMULATION AND
IMPLEMENTATION (3). Examination of the general
manager's functions, including establishing corporate
direction, and formulating and implementing policies.
Related concepts such as the values of the general
manager, social responsibility, innovation, and compe-
ers to assist in the management process. Study of the
relationship between information needs and the organization's structure, objectives and decision centers.
PREREQ: BA 571; graduate standing.
BA 584. TOPICS IN DECISION SCIENCES (3). Application of management science techniques to selected
problem areas within business. Topics will vary from
term to term. PREREQ: BA 275 or BA 575; graduate
standing.
BA 590. MARKETING MANAGEMENT (4). Intensive
analysis of consumer and industrial markets, the institutions involved in marketing and distributing products,
and major managerial decisions. Emphasis on identifying structure of decisions, understanding buyer behavior, and application of marketing concepts. PREREQ:
Graduate standing.
BA 591. STRATEGIC MARKETING (3). Evaluation of
internal and external environments in the development
of strategic marketing plans. Projects or cases provide
a comprehensive and realistic planning experience.
PREREQ: BA 390 or BA 590; graduate standing.
BA 597. INTERNATIONAL MARKETING (4). Influences
on the design of the international marketing plan,
including product policy, pricing, channels of distribution, delivery, servicing and promotion. Consideration
of political, regulatory and trade barriers. PREREQ:
BA 300, BA 390; graduate standing.
BA 598. SERVICES MARKETING (4). Formulation of
strategic and tactical marketing plans for organizations
both business and not-for-profit, in the service sector
of the economy. Projects or cases are used to provide
a comprehensive experience. PREREQ: BA 390 or
BA 590; graduate standing.
BA 599. SELECTED TOPICS IN MARKETING (3). Concepts and methods in advanced marketing management practice. Latest theoretical developments and
quantitative methods in marketing, with particular relevance to managerial applications. PREREQ: BA 390 or
BA 590; graduate standing.
tition are reviewed in terms of their impact on the general manager's integrative function. Case studies
provide the basis for analyzing concepts and the
opportunity to deal simultaneously with the many
interrelated aspects of company operations. PREREQ:
BA 521, BA 556; BA 559 or BA 560; graduate
standing.
FOOTNOTES
-Baccalaureate Core Course
"Writing Intensive Course (WIC)