1 SIUE Business Courses Descriptions ACCT 200 ACCT 210 ACCT 301 ACCT 302 ACCT 303 ACCT 311 ACCT 312 Financial Accounting: Concepts of financial accounting and external reporting. Nature and measurement of assets, liabilities, equities, revenues, expenses. Emphasis on use and understanding of external financial statements. Prerequisites: Principles of Microeconomics (ECON 112), Computer Concepts and Applications (CMIS 108), sophomore standing. Managerial Accounting: Information accumulation, analysis, and use for managerial decisions. Cost-volume-profit relationships; short- and long-term decisions; standards and budgets; segment and managerial performance evaluation. Open only to nonaccounting majors. Credit not acceptable for the Bachelor of Science in Accountancy. Prerequisites: Financial Accounting (ACCT 200) with a grade of C or better, Statistical Analysis for Business Decisions (MS 251) with a grade of C or better. Intermediate Accounting Theory and Practice I: Financial accounting concepts and procedures; measurement and reporting methods with respect to assets, liabilities, owners equity, revenues and expenses; authoritative pronouncements. Prerequisites: Financial Accounting (ACCT 200) with grade of B or better, junior standing. Intermediate Accounting Theory and Practice II: Continuation of Intermediate Accounting Theory and Practice I (ACCT 301). Selected complex accounting issues from a theoretical and practical viewpoint; pensions, leases, tax allocation, changing prices, other reporting and disclosure issues. Prerequisite: Intermediate Accounting Theory and Practice I (ACCT 301) with grade of C or better. Intermediate Accounting Theory and Practice III: Continuation of Intermediate Accounting Theory and Practice II (ACCT 302). Emphasis on conceptual understanding and on the ability to apply financial accounting concepts to practice. Topics include the statement of cash flows and accounting for leases, pensions, deferred taxes. Prerequisite: Intermediate Accounting Theory and Practice II (ACCT 302) and good standing in accountancy program, or consent of accountancy program director. Managerial and Cost Accounting I: Costs for financial accounting and managerial decision making in changing competitive, service, manufacturing environments; behavioral, quantitative, computer applications; extensive communication and analytical skills development. Prerequisites: Financial Accounting (ACCT 200) with grade of B or better, Statistical Analysis for Business Decisions (MS 251) with a grade of C or better, junior standing. Managerial and Cost Accounting II: Short- and long-term decision making and operational control in changing competitive, service, manufacturing environments; behavioral, quantitative, computer applications; continuation of communication and analytical skills development. Prerequisite: Managerial and Cost Accounting I (ACCT 311) with grade of C or better.
2 ACCT 315 ACCT 321 ACCT 340 ACCT 401 CMIS 108 CMIS 130 CMIS 142 Accounting Systems: Accounting systems, concepts, design, information needs and flows; special emphasis on internal control. Accounting majors only. Introduction to Taxation: Survey of federal tax laws applicable to individuals, corporations, estates, trusts. Prerequisite: Intermediate Accounting Theory and Practice I (ACCT 301) with a grade of C or better. Business Law for Accountants: Accounting and auditing implications of legal issues. Includes securities laws and Uniform Commercial Code areas of sales; commercial paper; secured transactions; partnerships; corporations; agency; bankruptcy. Prerequisites: Financial Accounting (ACCT 200) with a grade of B or better, junior standing. Advanced Financial Accounting: Accounting principles, procedures related to special entities, including governmental units, partnerships, and multi-corporate entities; foreign transactions; primary emphasis on business combinations and consolidated financial statements. Prerequisites: Intermediate Accounting Theory and Practice II (ACCT 302) and good standing in accountancy program, or consent of instructor. Computer Concepts and Applications: Computer technology's impact on individuals and our world. Finding and accessing worldwide sources of information; presenting ideas orally, graphically, and in writing. Introduction to Programming Logic: This course introduces programming concepts used in developing business applications that require the following elements: Input, Output, Arithmetic Expressions, Loops, and Arrays. Visual BASIC Programming: The Visual Basic Programming language is used to teach business computer programming using a visual programming approach; includes fundamental programming principles for event-driven programming. Prerequisites: Computer Concepts and Applications (CMIS 108) or Applied Computer Concepts (CS 108) or concurrent enrollment in either of the two courses; and College Algebra (MATH 120); or three years of college preparatory mathematics in high school. CMIS 230 CMIS 232 Java Programming for Business: Application of business problem-solving techniques, program design and development, and programming logic dealing with the Java SDX platform. Students apply logical methods to the design and creation of Java programs. Prerequisites: Visual BASIC Programming (CMIS 142) or a previous course in computer programming. Visual Basic Programming for Business: The Visual Basic programming language is used to teach business computer programming using a visual programming approach; includes fundamental programming principles for event-driven programming.
3 CMIS 234 CMIS 270 CMIS 300 CMIS 310 CMIS 342 Java Programming for Business: Application of business problem solving techniques, program design and development, and programming logic to create java programs. Structured Systems Analysis: Structured tools and techniques as used in business systems analysis and design. Prerequisite: Computer Concepts and Applications (CMIS 108). Web-Based Application Design: Analysis, design and implementation of internet website home pages using current tools of hypertext markup languages, integrated software packages, and specialized web creation software. Information Technology Hardware and Systems Software: Principles and application of computer hardware and software from theoretical underpinnings to installation and configuration of systems. Hands-on and simulated exercises will be completed to emphasis a real-world setting. Prerequisites: Visual BASIC Programming (CMIS 142) and Structured Systems Analysis (CMIS 270). Information Systems for Business: Information system principles applied to business. Analysis of how computer-based information systems support operational, tactical, and planning decisions. Prerequisite: Computer Concepts and Applications (CMIS 108). CMIS 430 CMIS 450 CMIS 462 CMIS 468 CMIS 470 CMIS 488 Advanced JAVA: Development of applications, applets, and advanced GUI, including advanced object-oriented programming in JAVA, multithreading, files, multimedia, database use and networking concepts used for application. Database Design: Basic concepts/terminology of relational models with emphasis on current technology and business applications including SQL. Prerequisites: Systems Analysis and Design (ACCT 270), Visual BASIC Programming (CMIS 142) (with the grade of C or better). Unix and Server Systems: UNIX and Windows server operating systems to include scripting language plus server software installation and configuration. Business Telecommunications: Concepts and terminology dealing with data communication and distributed systems with emphasis on business applications. May be taken for graduate credit. Prerequisites: Information Technology Hardware and Systems Software (CMIS 310). Structured Systems Design: Structured systems design methodologies, including process-oriented, data structure-oriented, information-oriented techniques. Prerequisites: Systems Analysis and Design (ACCT 270), Database Design (CMIS 450). Information Systems Internship: Application of information systems knowledge in a structured work environment with a written report of the work experience. May be repeated to a maximum of 6 hours. Not for graduate credit. Requires consent of instructor.
4 CMIS 495 ECON 111 ECON 112 ECON 301 ECON 302 ECON 327 Seminar in Information Systems: Current issues related to business aspects of dealing with information systems. May be repeated to a maximum of 6 hours if topics differ. Requires consent of instructor. Principles of Macroeconomics: Measurement and determination of national economic activity including production, income, employment, prices; role of government policy in U.S. macro economy. Prerequisite: two years of college preparatory mathematics or equivalent. Principles of Microeconomics: Principles and characteristics of the market economy: supply, demand, market equilibrium; household demand, firm cost and supply; market structure, government regulation and deregulation; factor markets. Prerequisite: Principles of Macroeconomics (ECON 111). Intermediate Microeconomic Theory: Determination of prices and quantities in markets for goods and services. Theories of consumer behavior, cost structures, factor payments. Firm behavior in alternative markets. Prerequisites: Principles of Macroeconomics (ECON 111), Principles of Microeconomics (ACCT 112), and Statistical Analysis for Business Decisions (MS 251). Intermediate Macroeconomic Theory: Roles of good markets and financial markets in the determination of national income and inflation; economic growth and business cycles; fiscal and monetary policy. Prerequisites: Principles of Macroeconomics (ECON 111), Principles of Microeconomics (ACCT 112), and Statistical Analysis for Business Decisions (MS 251). Soc Ec: Issues in Inc, Emp & Pol: Economic aspects of social problems such as poverty, discrimination and unemployment. Economic analysis of social policies such as social insurance, welfare programs, employment legislation, and taxation. ECON 331 ECON 341 ECON 344 ECON 350 Labor Economics: An analysis of labor force participation, employment, wage determination, economic stability, investment in human capital; trade unionism; and collective bargaining and public policy. Topics in Economics: Selected topics in economics. May be repeated up to 6 hours provided no topic is repeated. Financial Markets: Functions and practices of domestic and international debt markets, and recent structural changes. Asset securitization and relationships across financial markets. Management of financial intermediaries. Economics and Ethics: A cross-disciplinary approach using economics to explore important everyday issues, such as market exchange, sale of human organs, availability of payday loans, and corporate responsibility.
5 ECON 417 ECON 450 ECON 461 FIN 320 FIN 344 FIN 417 FIN 420 FIN 430 FIN 431 FIN 440 Business Forecasting: Survey of methods to forecast economic and financial conditions and markets for individual products, sectors, or regions. Time series, indicator, judgmental, econometric and Box-Jenkins techniques. Satisfies research requirement for business programs. Will not count toward MA or MS in Economics and Finance. International Finance: International monetary environment and institutions. Determinants of foreign exchange rates and risk management. Valuation and portfolio analysis of international stocks and bonds. Foreign investment analysis. International Trade Theory and Policy: Theory of causes and composition of trade; comparative advantage; tariff and non-tariff barriers to trade; economic integration; and commercial policy. Fin Mgmt & Decision Making: Introduction to financial decisions, tools, and models. Valuation, capital budgeting, and capital structure. Operating decisions and other long and short-term applications Financial Markets: Functions and practices of domestic and international debt markets; and recent structural changes. Asset securitization and relationships across financial markets. Management of financial intermediaries. Business Forecasting: (Same as ECON 417) Survey of methods to forecast economic and financial conditions and markets for individual products, sectors, or regions. Time series, indicator, econometric, judgmental, and Box-Jenkins techniques. Satisfies research requirement for business programs. Prerequisites: Intermediate Microeconomic Theory (ECON 301), Intermediate Macroeconomic Theory (ECON 302), and Statistical Analysis for Business Decisions (MS 251) or equivalents. Problems in Corporate Finance: In-depth development of analytical decision models; basic and advanced corporate financial theory and application to business and industrial settings. Prerequisite: Financial Management and Decision Making (FIN 320) or Managerial and Cost Accounting II (ACCT 312). Portfolio Analysis: Portfolio theory, equity valuation models and portfolio performance evaluation; structure of equity markets; effect of taxes and inflation; bond analysis and portfolio immunization; mutual funds. Satisfies research requirement for business program. Prerequisite: Financial Management and Decision Making (FIN 320) or Problems in Corporate Finance (FIN 420). Derivative Securities: Introduction to derivatives; options, forwards, futures and swaps; trading of derivatives and the arbitrage relationships; and pricing of derivatives on equities, debt, commodities and foreign exchange. Financial Institutions: Financial management of financial institutions: commercial banks, S&Ls, insurance companies, other financial institutions. Asset and liability management. Prerequisite: Financial Management and Decision Making (FIN 320).
6 FIN 450 FIN 460 IS 401 MGMT 330 MGMT 331 MGMT 430 MGMT 431 MGMT 432 MGMT 433 MGMT 441 International Finance: Introduction to derivatives; options, forwards, futures and swaps; trading of derivatives and the arbitrage relationships; and pricing of derivatives on equities, debt, commodities and foreign exchange. Corporate Financial Analysis and Strategy: In-depth analysis of financial data and stock prices. Study of relationship among financial markets, financial strategy, and welfare of corporate stake holders. Prerequisite: Problems in Corporate Finance (FIN 420). Business and Society: The examination of social, legal, economic, political, global and ethical environments confronting contemporary business. Emphasizes analysis and appreciation of interdisciplinary perspectives in corporate social responsibility. Prerequisite: Junior standing, Financial Management and Decision Making (FIN 320), Information Systems for Business (CMIS 342), Principles of Marketing (MKTG 300), and Organizational Behavior and Interpersonal Skills (MGMT 341). Understanding the Business Environment: Focus is on developing basic business communication skills in written communication and formal presentations and introducing students to the basic functions of businesses and managers. Managing Group Projects: This course is strongly geared toward skill development and acquiring task and interpersonal skills to work effectively in a group to accomplish stated goals. Human Resource Management: Theory, practice, and trends in development and effective utilization of human resources in organizations. Prerequisite: Principles of Management (MGMT 340) or consent of instructor. Recruiting, Selecting, & Hiring: Principles, practices and issues relevant to staffing work organizations. Topics include employee recruitment approaches; selection procedure development; work force headcount planning; and equal employment regulations. Training and Developing Employees: Principles, practices and factors that contribute to employees' job competence, performance, growth, and contribution to organizational performance. Topics include training assessment, development, and delivery. Performance Management and Compensation: This course focuses on the importance of performance management in the workplace, including performance assessment, compensation and workplace safety, along with performance in union environments. Strategic Management: Capstone course using top management perspective to develop comprehensive, integrative analysis of organizations and environments as basis for development, implementation, evaluation, control of overall strategy. Not for Graduate credit. Student must complete BSBA core requirements or concurrent enrollment in final core requirements and consent of instructor.
7 MGMT 451 MGMT 461 MGMT 475 MGMT 476 MGMT 485 MKTG 300 MKTG 377 MKTG 466 MKTG 468 Managing Organizational Change and Innovation: Study of organizational change with emphasis on diagnostic skills necessary for effective management of planned organizational change. Individual and group leadership approaches to increase effectiveness. Prerequisite: Organizational Behavior and Interpersonal Skills (MGMT 341) or consent of instructor. International Management: [II] Management of business in other countries and in global economy. Interaction of political, cultural, social, legal and economic forces in international business context. Prerequisite: Organizational Behavior and Interpersonal Skills (MGMT 341) or consent of instructor. Entrepreneurship and Small Business Management: Formation of new enterprises and management of small business. Focus on identifying opportunities; starting a new enterprise; operational and organizational aspects of small business management. Prerequisite: Organizational Behavior and Interpersonal Skills (MGMT 341) or consent of instructor. Entrepreneurship Practicum: Practicum in entrepreneurship. Application of knowledge from MGMT 475 to challenges facing small and new businesses. Students work with local entrepreneurs under faculty direction. Not for graduate credit. Prerequisite: MGMT 475; must be admitted to School of Business; restricted to entrepreneurship concentration students. Managing Quality and Performance: Current topics in management, with special emphasis on designs, programs and techniques for managing quality and performance improvements. Advanced readings and cases on innovative business practices. Principles of Marketing: Marketing in economic systems and society. External influences on marketing objectives, outcomes. Marketing as functional area within organizations. Emphasis on product; pricing; distribution; promotion decisions. Marketing Research: Concepts necessary for understanding/performing applied marketing/business research. Research process: problem identification; design; sampling; data sources; collection. Experimental designs; measurement; statistical analysis. Prerequisites: Principles of Marketing (MKTG 300), Statistical Analysis for Business Decisions (MS 251). Marketing on the Internet: Focus on marketing issues surrounding commercialization of world wide web and other emerging electronic media. Examines impact of digital technology on strategic marketing planning. Prerequisites: MKTG 300. Services Marketing: This course is designed to provide students with a fundamental understanding of services marketing with an emphasis on applying marketing decision making within service environments.
8 MKTG 470 MKTG 471 MKTG 472 MKTG 474 MKTG 475 MKTG 476 MKTG 480 PROD 315 Sport Marketing: Sport marketing mix decisions from perspective of organizations that offer sports-related products and those that use sport to promote other products and services. Prerequisites: MKTG 300 or consent of instructor. Advertising Policy and Management: Strategic role of persuasive communication. Concepts and methods necessary to develop advertising programs. Advertising planning and budgeting in the context of achieving marketing objectives. Prerequisite: Principles of Marketing (MKTG 300). Sales Policy & Mgmt: Organization and operational functions of salespeople and sales managers. Selling skills; forecasting; recruiting; selection; training; territory design and assignment; supervision; compensation; motivation; and performance appraisal. Prerequisite: MKTG 300. Retail Policy & Management: Functions, organization, and management of retail enterprises. Impact of recent and contemporary forces. Systems for merchandising and promotional activities. Retailing careers and appropriate preparation. Consumer Behavior: Consumer motivation, buying behavior, group influence, cultural forces, information processing, and product diffusion. Explanatory theories and product development. International Marketing: Impact of tariffs, cultural/social restrictions, economic political environments, and legal restrictions. International distribution pricing; multinational product planning; communications decisions; and international marketing research. Advanced Marketing Management: Market structure and behavior. Research and select marketing opportunities. Develop marketing strategies. Plan marketing tactics. Implementation and control of marketing efforts. Final marketing course. Prerequisites: Marketing Research (MKTG 377) or equivalent, senior standing. Operations Management: Study of manufacturing and service operations management. Covers process and product design, quality management, planning/control of materials and capacity, and project management. Prerequisite: Statistical Analysis for Business Decisions (MS 251).
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79 ACCOUNTING AND BUSINESS Mission Consistent with the mission and purpose of Clarke University, the accounting and business department promotes ethical and collaborative scholarship and business practice.
158 Department of Finance and Economics Phone: (512) 245-2547 Office: McCoy Hall 504 Fax: (512) 245-3089 Web: http://www.business.txstate.edu/dept/fin_eco/default.htm Degree Programs Offered BBA, major
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DIVISION OF BUSINESS AND COMPUTER INFORMATION SYSTEMS The Division of Business and Computer Information Systems seeks to provide students with a foundation for success in their chosen vocation. BUSINESS
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304 Finance, International Business and Marketing Finance, International Business and Marketing Degrees, Certificates and Awards Associate in Arts: Finance Associate in Arts: International Business Associate
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