UCC/UGC/ECCC
Proposal for New Course
Fall 2016
Please attach proposed Syllabus in approved university format.
1. Course subject and number:
MBA 600
2. Units:
See upper and lower division undergraduate course definitions.
3. College:
Extended Campuses
4. Academic Unit:
2
Business & Administration
5. Student Learning Outcomes of the new course. (Resources & Examples for Developing Course
Learning Outcomes)
 Financial Reports – Create financial reports that focus on significant organizational economic
events
 Accounting Methods – Evaluate the impact of different accounting methods on specific
financial statements
 Accounting Ethics – Evaluate the impact of ethical decisions in organizational governance on
the financial statements
 Financial Models – Design models of organizational finances and articulate findings
6. Justification for new course, including how the course contributes to degree program outcomes,
or other university requirements / student learning outcomes. (Resources, Examples & Tools for
Developing Effective Program Student Learning Outcomes)
MBA 600 Accounting & Financial Decision Making II: This course furthers accounting and financial
skills to include a more complex analysis of financial statements and business modeling to solve
business problems using, for example, a multi-use business simulation model, various other models,
and mini-case analysis. These skills are crucial for business leaders involved in strategy and in
planning the future of an organization. This course supports the following MBA Program Learning
Outcomes: “Ethical Business Practices – Develop ethical and sound business practices based on
leading industry standards in marketing, accounting and finance, management, operations, and
supply chain management; Business Problem Solving – Evaluate business problems, formulate and
then apply solutions based on financial and strategic information including the global business
environment; Business Communication – Apply effective written, oral, and non-verbal communication
skills in a cross-cultural business environment; and Business Teams and Leadership – Build multicultural teams and evaluate multi-cultural leadership in contemporary business environments
including virtual context.” This course supports the following University Learning Outcomes:
“Communicate effectively, in written, oral, and non-verbal forms of expression; Apply critical thinking,
information literacy, quantitative reasoning, and scientific reasoning; Articulate the shared and unique
Effective Fall 2016
contributions that result from diversity in global, social, cultural, and environmental systems; and
Demonstrate the depth and breadth of knowledge required to meaningfully participate in local and
global societies.”
7. Course Title:
ACCOUNTING AND FINANCIAL DECISION MAKING II
(max 100 characters including spaces)
8. Catalog course description (max. 60 words, excluding requisites):
Analysis and development of financial statements. Business modeling. Letter grade only.
9. Will this course be part of any plan (major, minor or certificate) or sub plan (emphasis)?
Yes
If yes, list and include the appropriate plan proposal.
Master of Business Administration
No
10. Does this course duplicate content of existing courses?
Yes
No
If yes, list the courses with duplicate material. If the duplication is greater than 20%, explain why
NAU should establish this course, and include applicable support/correspondence.
11. Grading option:
Letter grade
Pass/Fail
Both
12. Proposed Co-convene with:
14a. UGC approval date*:
See co-convening policy.
*Must be approved by UGC before UCC submission, and both course syllabi must be presented.
13. Proposed Cross-list with:
See cross listing policy.
14. May course be repeated for additional units?
Yes
No
14a. If yes, maximum units allowed?
14b. If yes, may course be repeated for additional units in the same term?
Yes
No
MBA Milestone
(admission to the MBA
program) AND MBA 500
15. Proposed Prerequisites:
AND MBA 640
If prerequisites, include the rationale for the prerequisites.
Before students can progress in the degree program, they must complete their additional admission
requirements (MBA milestone) and to be successful in this course, students will need competence in
primary financial and accounting theories covered in MBA 500 and business information technology
theories from MBA 640 from which applications are derived.
16. Proposed Co requisites:
If co requisites, include the rationale for the co requisites.
Effective Fall 2016
17. Does this course include combined lecture and lab components?
Yes
If yes, include the units specific to each component in the course description above.
No
18. Does this course include an experiential learning component?
No
19. Class Instruction Mode:
In-person
If In-person or Blended, where will the course be offered?
Yuma
20. Which terms will the course be offered?
Fall
Winter
Other
Yes
Online
FLGMTN
Blended
Other
Spring
Summer
(Fall/Even Yrs, Spring/Odd Yrs, Intermittent, etc.)
21. Do you anticipate this course will be scheduled outside the regular term?
Yes
No
If yes, please refer to: http://nau.edu/Registrar/Faculty-Resources/Schedule-of-Classes-Maintenance/
22. Will there be a course fee?
If yes, please refer to: http://nau.edu/Registrar/Faculty-Resources/Course-Fees/
Yes
No
23. Is this course being proposed for Liberal Studies designation?
Yes
No
24. Is this course being proposed for Diversity designation?
Yes
No
Answer 23-24 for UCC/ECCC only:
FLAGSTAFF MOUNTAIN CAMPUS
Reviewed by Curriculum Process Associate
Date
Approvals:
Department Chair/Unit Head (if appropriate)
Date
Chair of college curriculum committee
Date
Dean of college
Date
For Committee use only:
Effective Fall 2016
UCC/UGC Approval
Date
EXTENDED CAMPUSES
Reviewed by Curriculum Process Associate
Date
Approvals:
Academic Unit Head
Date
Division Curriculum Committee (Yuma, Yavapai, or Personalized Learning)
Date
Division Administrator in Extended Campuses (Yuma, Yavapai, or Personalized
Learning)
Date
Faculty Chair of Extended Campuses Curriculum Committee (Yuma, Yavapai, or
Personalized Learning)
Date
UGC Approval (Graduate-Level Courses Only)
Date
Chief Academic Officer; Extended Campuses (or Designee)
Date
Effective Fall 2016
MBA 600 Accounting and Financial Decision Making II
Course Syllabus
General Information
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Business and Administration
MBA 600 Accounting and Financial Decision Making II
Semester: TBD
2 Units
Instructor's Name: TBD
Office Address: TBD
Office Hours: TBD
Course Prerequisites
MBA Milestone (admission to the MBA program), MBA 500 Accounting and Financial Decision Making I & MBA 640
Management Information Systems.
Course Catalog Description
Analysis and development of financial statements. Business modeling. Letter grade only.
Student Learning Outcomes for this Course




Financial Reports – Create financial reports that focus on significant organizational economic events
Accounting Methods – Evaluate the impact of different accounting methods on specific financial statements
Accounting Ethics – Evaluate the impact of ethical decisions in organizational governance on the financial
statements
Financial Models – Design models of organizational finances and articulate findings
MBA Program Outcomes




Ethical Business Practices – Develop ethical and sound business practices based on leading industry standards in
marketing, accounting and finance, management, operations, and supply chain management.
Business Problem Solving – Evaluate business problems, formulate and then apply solutions based on financial
and strategic information including the global business environment.
Business Communication – Apply effective written, oral, and non-verbal communication skills in a cross-cultural
business environment.
Business Teams and Leadership – Build multi-cultural teams and evaluate multi-cultural leadership in
contemporary business environments including virtual context.
NAU Learning Outcomes




Communicate effectively, in written, oral, and non-verbal forms of expression.
Apply critical thinking, information literacy, quantitative reasoning, and scientific reasoning.
Articulate the shared and unique contributions that result from diversity in global, social, cultural, and
environmental systems.
Demonstrate the depth and breadth of knowledge required to meaningfully participate in local and global
societies.
Effective Fall 2016
Course Structure
Course is a combination of reading, short lectures, computer applications, writing including computer discussions, and
problem solving. Models, cases, and mini-cases will be used.
Textbook and required materials
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Readings from a Management Information textbook (Such as Financial accounting: an Introduction to Concepts,
Methods and Uses by Stickney, Weil, Schipper, and Francis. Thirteenth edition. South-Western.)
A multi-use business simulation such as the Business Strategy Game (https://www.bsg-online.com/)
Microsoft Excel,
Web site registration,
A full or academic copy of a MIS software package and associated content (such as QuickBooks).
Class participants are also provided with Microsoft DreamSpark membership allowing use of software such as
Microsoft Project.
Course Outline
1) Financial Statement Analysis
a) Financial Ratios
2) Modeling and Forecasts
3) Risk Management
4) International Business Strategies
5) Ethics
a) Capitalization versus Expensing
6) Fair value accounting for different stakeholders
Assessment of Student Learning Outcomes
The majority of assessment is individual work.
1) Methods of Assessment
a) Full and partial project deliverables,
b) Discussions,
c) Quizzes and tests.
2) Timeline for Assessment
a) Referenced online discussions for topics and sub-topics,
b) Quizzes or mini-paper for every topic (discussions may substitute for mini-papers),
c) Project/assignment deliverables,
d) Mid-term/final or just final if section 2b substitutes for a mid-term. Parts of section 2c may substitute for a final.
Grading System
~35% Discussions
~15% Mini-papers
~40% Project/assignment deliverables
~10% Final
~10% Participation
Note: These percentages are a guideline and may vary plus or minus 10% at the instructor’s discretion and with the
understanding that some assessment items may be combined.
Note: Project deliverables may be individual or group at the instructor’s discretion.
Effective Fall 2016
Grades will be assigned on the basis of total points earned relative to the following scale:
>= 90%
A
80% ~ 89% B
70% ~ 79% C
60% ~ 69% D
< 60%
F
Final grades may be based upon a curved scale representing lower point values than those above.
Course Policies

Late Work and Alternative Tests/Work
You are expected to complete all tests and assignments by the stated date. At the instructors discretion
participants may make arrangements before the lab quiz./exam and the lab quiz/exam may be taken early
(unless a documented emergency situation has occurred).

Attendance
For the purposes of this class, timely discussion participation is considered attendance. Failure to attend will
result in a reduced participation grade.

Statement on Plagiarism and Cheating
Masters in Administration students are expected to meet the highest professional academic standards.
Academic dishonesty is not tolerated in any course within the Masters of Administration program. Academic
dishonesty includes, but is not limited to the following:
 Use of unapproved material for a test or assignment,
 Plagiarism is the act of passing off the ideas or work of another as one's own without crediting the
source,
 Falsification, fabrication, or use of misleading data, information, or citations,
 Submission of academic work prepared for a different class without instructor approval,
 Prohibited collaboration,
 Misrepresentation of personal circumstances to justify an extended deadline;
 Copyright violation,
 Giving or taking undue credit for team projects and activities,
 Assisting or knowingly allowing another student to violate the academic dishonesty policy.
Any of these actions will lower your assignment grade and may result in an F for the course. Academic
dishonesty is reported according to the policies set forth by Northern Arizona University.
NAU Policy Statements
Attach the Safe Working and Learning Environment, Students with Disabilities, Institutional Review
Board, and Academic Integrity policies or reference them in the syllabus. See the following document for policy
statements: http://nau.edu/OCLDAA/_Forms/UCC/SyllabusPolicyStmts2-2014/
Effective Fall 2016