{"id":580,"date":"2024-06-26T10:44:08","date_gmt":"2024-06-26T14:44:08","guid":{"rendered":"https:\/\/wvstateu.edu\/college-of-business-and-social-sciences\/?page_id=580"},"modified":"2024-06-27T11:07:54","modified_gmt":"2024-06-27T15:07:54","slug":"accounting-course-descriptions","status":"publish","type":"page","link":"https:\/\/wvstateu.wphost01.wvnet.edu\/college-of-business-and-social-sciences\/departments\/accounting\/accounting-course-descriptions\/","title":{"rendered":"Accounting Course Descriptions"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\"><strong>BA 115. Business Information Skills<\/strong><br>The course provides an introduction to the functional disciplines of Business Administration: Accounting,<br>Finance, Management and Marketing. The course provides a survey of the disciplines and will assist a student<br>in choosing an area of concentrated studies leading to a degree in Business Administration. The course will<br>begin to build the skills necessary for a successful career in business.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>BA 199. Special Topics (1-3 credit hours)<\/strong><br>A freshman-level course designed for a topic of special current interest, including televised courses. Generally<br>designed for pre-business and non-business majors.<br>Prerequisite(s): As stated for each offering.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>BA 203. Business Statistics<\/strong><br>An introduction to various statistical measures, including central tendency, variation and skewness. Emphasis is<br>also placed on concepts and functions of probability theory, such as the use of binomial and normal<br>distributions. Students will use computer applications to demonstrate their understanding of various concepts.<br>Prerequisite(s): MATH 118, 118E or 120.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><br><strong>BA 209. Mathematical Analysis for Business Decisions<\/strong><br>Mathematical concepts relevant to the application of quantitative techniques in business. Course covers the<br>basic concepts of finite mathematics and mathematics of finance. Prerequisite(s): MATH 118, 118E or 120.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><br><strong>BA 210. Business Law I<\/strong><br>Introduction, definitions, social forces, classifications and sources of civil law. Fundamental principles of<br>commercial law which relate to common business transactions and occurrences based upon contractual<br>agreements. Theoretical and practical emphasis on the rights, duties, powers and privileges incident to oral and<br>written contracts. Analysis of the essential elements of a valid and enforceable contract. Prerequisite(s): Eligible<br>for ENGL 101. (This course fulfills the General Education requirement in Social Sciences)<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><br><strong>BA 215. First Year Accounting I<\/strong><br>An introduction to the financial accounting cycle from analyzing economic events to financial statement<br>preparation and use. The course also includes a basic study of the accounting for corporate assets, liabilities, and<br>equities, as well as financial statement analyses. Prerequisite(s): ENGL 101 and MATH 118, 118E or 120.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><br><strong>BA 216. First Year Accounting II<\/strong><br>The continuation of an introduction to accounting with major emphasis on managerial accounting and decision<br>making. The economic ideas underlying managerial planning and decisions, accounting for the various<br>manufacturing environments, basic budgeting, short-term decision-making, and capital allocation represent the<br>topical coverage. Prerequisite(s): Grade C or better in BA 215.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><br><strong>BA 299. Special Topics (1-3 credit hours)<\/strong><br>A sophomore-level course designed for a topic of special current interest, including televised courses. Generally<br>designed for business majors. Prerequisite(s): As stated for each offering.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><br><strong>BA 300. Statistical Sampling<\/strong><br>Explores various types of sampling methods, including simple random, stratified random, cluster and<br>systematic, with emphasis on estimating means and proportions and determination of sample size. Many of the<br>topics discussed will involve computer applications. Prerequisite(s): BA 203.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><br><strong>BA 301. Organization and Management<\/strong><br>This course is an introduction to the management functions performed in business organizations. It focuses on<br>the theory and fundamental concepts of management including planning, organization, leadership and control.<br>An in-depth review of the evolution of management thought, purpose and practice will be undertaken in the<br>context of current market approaches and emerging theoretical concepts. Prerequisite(s): BA 115 and ENGL<br>102.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><br><strong>BA 302. Oil and Gas Accounting<\/strong><br>An introduction to basic oil and gas accounting. Topics include financial accounting, reporting and auditing<br>issues in the upstream, midstream, marketing and trading, downstream and oilfield services sectors of the<br>energy industry. Prerequisite(s): BA 216 with a grade of C or higher.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><br><strong>BA 304. Statistical Analysis<\/strong><br>An exploration of various analytical procedures, including hypothesis testing, t-tests, chi-square, ANOVA,<br>correlation, regression and selected non- parametric statistics. Many of the topics discussed will involve<br>computer applications. Prerequisite(s): BA 203.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><br><strong>BA 305. Principles of Marketing<\/strong><br>Study of the tasks involved in the marketing of goods and services by both for-profit and nonprofit enterprises.<br>Provides an overview of marketing mix decision requirements within a framework of contemporary economic,<br>social, technological, competitive and regulatory influences. Prerequisite(s): ECON 202.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><br><strong>BA 306. Branding<\/strong><br>This course will focus on the basic building blocks of growing and managing a brand, as well as advanced and<br>special topics of brand management that will provide a well-rounded look at issues in integrating the brand into<br>overall marketing and company activities. Prerequisite(s): BA 305.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><br><strong>BA 307. Property Abstracting<\/strong><br>This course focuses on basic legal terminology, theory and process of property transfer, courthouse research and<br>abstracting. The course will result in the creation of an abstract using actual property records.<br>Prerequisite(s): Eligible for ENGL101<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><br><strong>BA 308. Business Law II<\/strong><br>Rights, duties, powers and privileges pertaining to principal-agent-third party relationships, together with a<br>detailed analysis of the employer-employee relationship and comparison of the independent contractor with the<br>employee\u2019s legal status. Additional emphasis is placed upon business organizations including the corporate<br>entity. Prerequisite(s): Eligible for ENGL 101.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><br><strong>BA 309. Retailing<\/strong><br>Factors in the economy that have affected retail merchandising and its institutions, customer motivation,<br>customer buying habits and store policy, the problems involved in establishing a retail store. Prerequisite(s): BA<br>305.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><br><strong>BA 310. Human Resource Management<\/strong><br>The study of effectively selecting, utilizing, assessing and developing managers as well as the role of the<br>Human Resource Department in administering human resources in a changing and demanding environment.<br>Experience in developing and utilizing behavioral science research methods to assess effectiveness.<br>Prerequisite(s): BA 301.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><br><strong>BA 311. Professional Selling<\/strong><br>Focuses on the role of personal selling within the context of the promotional mix of the firm. Topics include<br>customer need analysis, buying motives, persuasion principles, steps of the selling process and customer<br>service. Learning tools include participant interaction, role plays, work groups and case studies. Prerequisite(s):<br>BA 305.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><br><strong>BA 312. Personal Finance<\/strong><br>An overview of personal and family financial planning with an emphasis on financial record-keeping, planning<br>your spending, tax planning, consumer credit, making buying decisions, purchasing insurance, selecting<br>investments, and retirement and estate planning. Prerequisite(s): ENGL 101 and eligibility for MATH 111.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><br><strong>BA 313. Business Finance<\/strong><br>This course embraces the conceptual and practical problems associated with the financial management of the<br>non-financial corporation. Topics covered, in brief, are an analysis of fund commitments to current assets,<br>short-term financing, evaluation and choice of capital assets, the principle issues of debt\/equity mix, investment<br>policy and dividend policy as they influence the market value of corporate claims. Prerequisite(s): BA 216 and (Note: BA 216 may be taken concurrently with permission of the instructor.)<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><br><strong>BA 314. Cost Accounting<\/strong><br>A study of cost and managerial accounting procedures and concepts as applied to service and manufacturing<br>enterprises. Prerequisite(s): BA 216.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><br><strong>BA 315. Personal Income Tax Procedure<\/strong><br>An introduction to federal taxation of individuals. A conceptual approach is emphasized. Prerequisite(s): BA<br>216.<br><br><strong>BA 316. Financial Management<\/strong><br>This course considers problems arising in the financial management of operations within non-financial firms.<br>Coverage includes the management of operating cash flow integrated with the firm\u2019s current asset and current<br>liability position, capital budgeting procedures, lease\/buy decisions and the formulation of dividend policy.<br>Method of instruction is case analysis and lecture. Prerequisite(s): Grade of C or better in BA 313.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><br><strong>BA 317. Real Estate<\/strong><br>The course provides an introduction to the concepts of real estate finance that is based on sound economic and<br>finance principles. A foundation of theory will allow the students to understand the structure of the real estate<br>finance market as it changes throughout their lifetime. The goals is to apply the theoretical aspects of financial<br>economics to explain how real estate financial institutions and markets have evolved to their present state, and<br>why they take the form they do. Prerequisite(s): BA 313.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><br><strong>BA 318. Oil and Gas Law<\/strong><br>An introduction to basic legal rules and principles governing the ownership and development of oil and gas. It<br>covers analysis of the rights of mineral ownership, transfers of interest and the doctrine of correlative rights.<br>Interpretation, operation and drafting of oil and gas leases will be covered extensively. Prerequisite(s): BA 308<br>Business Law II with a grade of C or higher or permission of the instructor.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><br><strong>BA 319. Risk Management &amp; Insurance<\/strong><br>The course provides an introduction to the concepts of risk and its management for individuals and<br>organizations, the financial operations of insurance organizations, legal aspects of insurance and the managerial<br>aspects of risk mitigation, underwriting and policy pricing in the global business environment. Prerequisite(s):<br>BA 313.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><br><strong>BA 320. Organizational Behavior<\/strong><br>The purpose of this course is to familiarize the student with the behavior of employees at the individual, group<br>and organizational levels. Emphasis will be placed on the integration of application and theory. Topics to be<br>covered include: motivation, team building, perception, attitudes, communication, conflict, stress and<br>leadership. Prerequisite(s): Grade of C or better in BA 301; ENGL 102 and either PSYC 151 or SOC 101.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><br><strong>BA 322. Agriculture Marketing<\/strong><br>An introduction to agricultural marketing. The course covers agricultural marketing issues such as pricing<br>considerations, shipping and transportation, promotion, and changing agricultural product mix. Also, the course<br>covers U.S. government policies such as SNAP (Supplemental Nutrition Assistance Program) and food used for<br>international development and aid. Prerequisite(s): ECON 201 and ECON 202<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><br><strong>BA 323. Financial Institutions<\/strong><br>A study of the financial management of commercial banks, life and property\/casualty insurance companies,<br>savings and loans, credit unions, mutual funds and mortgage companies. Emphasis is placed on maximizing the<br>constraints of the fund markets, maintaining solvency, and satisfying appropriate regulatory authorities.<br>Prerequisite(s): BA 313.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><br><strong>BA 325. Business Tax Topics<\/strong><br>An introduction to taxation for entities other than individuals, such as corporations, partnerships, estates, trusts,<br>state taxes and payroll taxes. A conceptual approach is emphasized. Prerequisite(s): BA 216.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><br><strong>BA 326. Governmental Accounting<\/strong><br>A study of the objectives and practice of governmental and not-for-profit accounting. General state and local<br>governmental accounting practices will be covered including types of fund entities, budgetary practices of selfsustaining funds, and comprehensive annual financial reports. The accounting practices of not-for-profit<br>organizations, health care entities, and higher education institutions will be addressed as well. Prerequisite(s):<br>BA 216.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><br><strong>BA 327. Principles of Health Care<\/strong><br>A systematic overview of the U.S. health services system designed to explore the various mechanisms through<br>which health care services are delivered. Prerequisite(s): ENGL 102.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><br><strong>BA 328. Business Intelligence I<\/strong><br>This course provides a broad introduction to big data analytics and artificial intelligence. This course will teach<br>future business professionals how to apply cutting-edge big data analytics and artificial intelligence concepts<br>and techniques to solve a variety of business problems.<br><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><br><strong>BA 329. Business Intelligence II<\/strong><br>This course explores how to use a critical set of machine learning decision tools to improve the process. Using<br>real-world data, hands-on cases, and its implication, this course will help top executives to boost their creativity<br>and insights to make powerful \u201cthought partnerships.\u201d Prerequisite(s): BA 328 &#8211; Business Intelligence I.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><br><strong>BA 330. Accounting Information Systems<\/strong><br>An introduction to accounting information systems from an applications approach of how to build and\/or use<br>one (using current software) and from a conceptual approach of internal controls necessary for their optimal use<br>for a business enterprise. Prerequisite(s): Grade of C or better in BA 216.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><br><strong>BA 335. Consumer Behavior<\/strong><br>Examines the consumer purchase decision process, within a framework of underlying psychological,<br>sociological and anthropological concepts. Consideration of social and cultural influences, perception and<br>learning, emotional and practical needs, and impact of promotional stimuli, with attention to ethical and<br>strategic implications. Prerequisite(s): Grade of C or better in BA 305.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><br><strong>BA 340. Management Science<\/strong><br>This course provides a foundation in the areas of quantitative modeling utilized in the managerial decisionmaking process. Emphasis is placed on the development, application and analysis of the following quantitative<br>techniques: linear programming, transportation, forecasting, project management and decision theory.<br>Prerequisite(s): BA 203 &amp; 209.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><br><strong>BA 345. Fundamentals of E-Commerce<\/strong><br>The course introduces concepts related to the development and delivery of the e-commerce component of a<br>business enterprise. Many of the topics discussed will involve computer applications and practical examples.<br>Prerequisite(s): BA 216, 301, 305; CS 106 or permission of instructor.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><br><strong>BA 346. Project Management<\/strong><br>This course is intended to be an introduction to the field of project management. It examines project<br>management roles and environments, the project life cycle and various techniques of work planning, process<br>controls and evaluations so as to achieve planned objectives. The role of a project manager throughout the live<br>primary processes of managing projects will also be presented. Prerequisite(s): BA 203 and 209.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><br><strong>BA 347. Entrepreneurship<\/strong><br>The purpose of this course is to explore the many dimensions of new venture creation and growth and to foster<br>innovation and new business formations in independent and corporate settings. We will be concerned with<br>content and process questions as well as with formulation and implementation issues that relate to<br>conceptualizing, developing and managing successful new ventures. Prerequisite(s): BA 301.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><br><strong>BA 351. Mathematical Analysis for Business Decisions II<\/strong><br>Emphasis on differential and integral calculus and the application of these techniques to the analysis of<br>problems in the functional areas of business administration. Prerequisite(s): BA 209.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><br><strong>BA 363. Intermediate Accounting I<\/strong><br>The first in a three-course sequence providing students with a foundation in theory and a review of the<br>accounting cycle, including preparing time- value-money calculations and financial statements. The course<br>includes an in-depth study of generally accepted accounting principles as they apply to cash, receivables and<br>inventories. Comparisons with International Financial Reporting Standards will be introduced as appropriate.<br>Prerequisite(s): Grade of C or better in BA 216.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><br><strong>BA 364. Intermediate Accounting II<\/strong><br>The second course in a three-course sequence designed to provide the student with a foundation in the<br>theoretical concepts underlying the preparation of financial statements. The course includes an in-depth study of<br>generally accepted accounting principles as they apply to selected technical areas. Comparisons with<br>International Financial Reporting Standards will be introduced as appropriate. Prerequisite(s): Grade of C or<br>better in BA 363.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><br><strong>BA 365. Intermediate Accounting III<\/strong><br>The third course in a three-course sequence designed to provide the student with a foundation in the theoretical<br>concepts underlying the preparation of financial statements. The course includes an in-depth study of generally<br>accepted accounting principles as they apply to selected technical areas. Comparisons with International<br>Financial Reporting Standards will be introduced as appropriate. Prerequisite(s): Grade of C or better in BA<br>363.<br>BA 370. E-Marketing<br>Examines the Internet and emerging information technologies as they are used in marketing goods and services.<br>Topics include, but are not limited to, strategic use of digital media to shape customer experience, determinants<br>of competitive advantage in the digital marketplace, relevant public policy issues, and use of social media in<br>marketing communications. Prerequisite(s): BA 335; grade of C or better in BA 305.<br>BA 375. Business Ethics<br>An examination of ethical issues in business. Interrelationships of ethics with religions, governments, both<br>domestic and foreign, and the law will be covered. All major business disciplines will be covered.<br>Prerequisite(s): ENGL 102.<br>BA 399. Special Topics (1-3 Credit Hours)<br>An upper-level course for a topic of special current interest, including televised courses. Prerequisite(s): As<br>stated for each offering.<br>BA 401. Labor-Management Relations<br>A study of unionism and collective bargaining since 1933, including legislative and administrative efforts by the<br>federal government to cope with the problems of industrial relations. Students will negotiate a simulated labor<br>contract. Prerequisite(s): Grade of C or better in BA 301 or related experience.<br>BA 403. Auditing<br>An introduction to Generally Accepted Auditing Standards as they relate to profit-oriented enterprises. Students<br>use a computer practice set to demonstrate the techniques of examining and documenting revenue, and<br>acquisition, conversion, investing and financial cycle reviews. Professional ethics and legal liability are<br>emphasized. Prerequisite(s): Grade of C or better in BA 363 and BA 364 or BA 365.<br>BA 404. Fraud Examination<br>An introduction to the nature of Fraud, including how and why fraud is committed, how fraudulent conduct can<br>be deterred, and how allegations of fraud should be investigated and resolved. The conduct of fraud<br>examinations, including a discussion of specific procedures used in fraud examinations, the reasoning behind<br>these procedures, data acquisition and analysis techniques, reporting as well as legal aspects of fraud<br>examinations are emphasized. Prerequisite(s): BA 216.<br>BA 405. Integrated Marketing Communications<br>This course examines the coordination and integration of marketing communication components for the purpose<br>of conveying a strategic, unified and customer-focused brand message. Topics include the communication<br>291<br>process, advertising, personal selling, public relations, sales promotion, electronic media and anticipated<br>customer response. Prerequisite(s): Grade of C or better in BA 305.<br>BA 407. Insurance<br>Consideration of the various types of insurance policies and companies, personal and business uses of life<br>insurance, rates, reserves, surrender value, health and accident insurance.<br>BA 408. Risk and Insurance<br>The study of business risk and insurance includes property, product and personal liability, employee dishonesty,<br>health and accident insurance, and other related topics. Prerequisite(s): BA 313.<br>BA 409. Teaching Business Subjects in Secondary Schools<br>Teaching skill and basic business, utilization of personal and professional resources in general and specific<br>areas of business activity, application of the principles to bring about desired learning at the secondary level.<br>Prerequisite(s): EDUC 316.<br>BA 411. Sales Management<br>Overview of the sales organization, as well as roles and responsibilities of sales executives. Managerial issues to<br>be examined include strategic sales planning, selection and training of salespeople, territory management, sales<br>employee motivation, sales profitability analysis, administration of selling expenses and budgets, and salesspecific aspects of supervision. Prerequisite(s): Completion of 90 semester hours; grade of C or better in BA<br>305.<br>BA 412. Agricultural Finance and Trade<br>An introduction to financial management in agricultural business including micro and macro trade<br>theories. Topical coverage includes capital, leverage, liquidity, risk, practices in exporting and importing<br>regions, policies of major agricultural trading nations and institutions, aid, and development<br>relationships. Prerequisite(s): ECON 201 and ECON 202<br>BA 413. Service Marketing<br>The role and scope of marketing in service and nonprofit organizations. Explanation of the distinctive<br>characteristics of services and the implications of these characteristics for strategic marketing planning and<br>execution. Issues to be examined include the role of customer expectation, behavior, and perception in<br>satisfaction, customer relationship management by service organizations, service delivery through<br>intermediaries, gap analysis and service-specific marketing mix considerations. Prerequisite(s): Completion of<br>90 semester hours; BA 335; grade of C or better in<br>BA 305.<br>BA 414. Investments<br>An introduction to different types of securities, markets, transaction costs, security regulations and taxes. From<br>the viewpoint of an individual investor, students investigate stocks, bonds, money markets, instruments,<br>options, futures and mutual funds, with detailed analysis of risk\/return, pricing, and value. Prerequisite(s): BA<br>313.<br>BA 416. International Finance<br>This course studies practical framework for understanding and conducting effective business and financial<br>decision making by multinational firms in an international context. This course meets the requirements of<br>ECON 416. Prerequisite(s): ECON 201, 202 and BA 313 or ECON 410.<br>292<br>BA 418. Advanced Accounting I<br>A study of accounting topics including business combinations consolidated financial statements, partnerships<br>and international accounting. A comparison of generally accepted accounting principles with International<br>Financial Reporting Standards as they apply to selected technical areas will be covered as appropriate.<br>Prerequisite(s): Grade of C or better in BA 364.<br>BA 420. Senior Business Seminar<br>An integrative capstone course focusing on the nature, formulation and implementation of strategy\/policy from<br>the context of entire firms and their industries. The emphasis is on integrated organizational activities,<br>encompassing top, divisional, functional and operational levels, and including perspectives from marketing,<br>accounting, human resources and other functional areas of management. Computer simulations, case analysis<br>and participation in class will develop students\u2019 skills in critical decision-making, collaborative efforts and<br>formal oral and written reports. Prerequisite(s): Completion of 90 semester hours and all other core courses.<br>BA 421. Problems in Corporate Finance<br>Research techniques will be utilized in the study of advanced theoretical financial problems. These theories will<br>then be applied to practical strategic and operating decisions faced by managers in investment companies,<br>financial institutions and non-financial firms. This is a 100 percent case analysis course. Prerequisite(s): BA<br>316.<br>BA 422. Agricultural Issues and Policy<br>An advanced course in the agriculture concentration. Topical coverage includes: farm subsidies and support,<br>climate change, food safety, foreign trade, agricultural ethics, drug cultivation, \u201cfood stamps\u201d (SNAP), and<br>immigration. Prerequisite(s): ECON 201 and ECON 202.<br>BA 424. Marketing Management<br>Integrates the content of other marketing courses for analysis of strategic decision options from the perspective<br>of an organization\u2019s senior marketing decision makers. Case analysis includes both historic and contemporary<br>decision scenarios that encompass a wide range of variables and constraints. Prerequisite(s): Completion of 90<br>semester hours; Grade of C or better in BA 305.<br>BA 425. Computer Applications in Business<br>Attention is focused on uses of computers in various business applications. Hands-on use of systems, utilizing<br>packaged programs in major application areas &#8211; accounting, finance, management and marketing.<br>Prerequisite(s): CS 106 and completion of basic BA core courses.<br>BA 433. Marketing Channels Management<br>Roles of institutions and agencies that participate in perpetuating the flow of goods and services from producers<br>to end-user markets. Supply-chain management perspective is applied to the analysis of conflict and<br>cooperation among channel members, as well as to strategic alliances and channel integration. Strategic<br>marketing decision areas to be addressed also include distribution intensity, legal and contractual<br>considerations, physical transportation\/logistics and utilization of distribution-related information technology.<br>Prerequisite(s): BA 209; grade of C or better in BA 305.<br>BA 436. Marketing Research<br>A study of the role of marketing research in marketing management and the methods by which it provides the<br>necessary data to assess demand, understand buyers\u2019 wants and needs, anticipate market response to marketing<br>actions, and analyze market performance. Prerequisite(s): Completion of 90 semester hours; BA 203; Grade of<br>C or better in BA 305.<br>293<br>BA 440. Operations Management<br>A state-of-the-art study of the operations function. The main objective is to develop operations management<br>abilities, focusing on strategic, global and service operations. Prerequisite(s): BA 209 and BA 301.<br>BA 441. Business Forecasting and Fluctuations<br>Explores various types of forecasts, including regression and time series analysis, exponential smoothing and<br>simulation. Many of the topics discussed will involve computer applications. Prerequisite(s): BA 203.<br>BA 442. Global Marketing<br>Focuses on opportunities and challenges presented to marketing managers when marketing goods and services<br>across national boundaries. Emphasis on the impact of diverse cultural, ideological, linguistic, monetary and<br>infrastructural factors upon marketing strategy alternatives and outcomes. Prerequisite(s): Completion of 90<br>semester hours; C or better in BA 305.<br>BA 449. Small Business Institute<br>Student teams use an analytical approach in solving practical problems of real life small business clients. All<br>functional areas of the business program are used to best meet the needs of the client and give the student<br>counselor the best possible experience. Prerequisite(s): 90 semester hours, 3.25 GPA, and permission of<br>instructor.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><br><strong>BA 460. International Business<\/strong><br>A study of world trade, strategies and investment, including various social, cultural, political and legal<br>environments. The course familiarizes students with international practices in accounting, management,<br>marketing and communications. Case studies and other assignments enhance basic concepts. Prerequisite(s):<br>BA 301 and 305.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><br><strong>BA 465. International Management<\/strong><br>This course recognizes the importance of understanding the dynamics of diversity in modern organizations<br>around the world in terms of clientele, human resources and ownership. To equip managers for the challenges<br>of global demands, emphasis is on strategic, socio-cultural, behavioral, legal-political and ethical issues as well<br>as on the functional aspects of international management. Prerequisite(s): BA 310.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><br><strong>BA 466. Business Internship Advanced (1-6 credit hours)<\/strong><br>Placement of business students in various businesses and industries in the community for the purpose of gaining<br>on-the-job training and experience. (Graded on Pass-Fail basis except in teacher education. This course fulfills<br>the academic capstone requirement for Business Education majors.) Prerequisite(s): Completion of minimum of<br>90 semester hours and the approval of the supervising instructor and department chair.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><br><strong>BA 475. Change Management<\/strong><br>The course introduces change management as a framework that has evolved from a focus on process<br>improvement using statistical tools to a comprehensive framework for managing a sustainable business. The<br>course also surveys the analytic tools and techniques which are useful in the design and operation of sustainable<br>systems from supply networks to distribution channels. The material is taught from a managerial perspective,<br>with an emphasis on where and how specific tools can be used to improve the overall performance, reduce the<br>total cost, while increasing the sustainability of the firm\u2019s value chain. Prerequisite(s): BA 301 and ENGL 204.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><br><strong>BA 480. Management Information Systems<\/strong><br>This course introduces the fundamental concepts and analytical tools that are used in the field of management<br>information systems (MIS). Attention is directed toward MIS applications common to business environments.<br>The primary objectives are to provide the student with a broad overview of the field of MIS and to enable<br>development of competence in MIS decision-making. Students learn about many core issues in MIS including<br>types of information, human- computer interaction, supply chain systems, business intelligence, and the ecommerce implications in information systems. Prerequisite(s): BA 216, 301, and 305.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>BA 115. Business Information SkillsThe course provides an introduction to the functional disciplines of Business Administration: Accounting,Finance, Management and Marketing. 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