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Show Business and Economics — Accounting Business and Economics — Business Administration 431. Advanced Cost Accounting (4) Emphasis on cost analysis for non-routine decisions and long-range planning; performance measurement; non-manufacturing costs and alternative methods of overhead applications. Prerequisite: Accounting 330. S 446. Auditing I (4) Philosophy of auditing in preparation for the CPA examination. Prerequisite; Accounting 313. A W 447. Auditing II (4) Auditing of computerized accounting systems. Prerequisite: Accounting 446. S 448. CPA Review (4) The American Institute of Certified Public Accountants' examinations form the groundwork of the course . Credit does not count toward any major, minor or degree programs. Prerequisite: Senior standing. S 450. Accounting Theory (4) A study of the history development of accounting theory. Problems in current accounting theory will be considered. Prerequisite: Accounting 313. A 456. CPA Law Review (4) An advanced course in law as related to the world of business, oriented specifically toward successful performance on the Certified Public Accountant's Semi-Annual Examination. Credit does not count toward any major, minor or degree programs. Prerequisites: Business Administration 320, 321. W 461. Advanced Managerial Accounting (4) Solving managerial accounting problems using advanced quantitative decision models and techniques such as linear programming, bayesian analysis, markov analysis, simulation, regression, and network models. Prerequisite: Accounting 330. S 470. Tax Research and Planning (4) Procedures in effective tax research as applied to specific problems of individuals, corporations, partnerships and fiduciaries. Prerequisite: Accounting 340 and 341 or consent of instructor. (Pre-business core not required). A 480. Independent Study (1-4) Individual work or work in small groups by arrangement, in special topics not included in the announced course offerings. Prerequisite: Approval of instructor. A W S Su 489. Cooperative Work Experience (1-4) Open to students meeting criteria established from time to time by the department and on file either in the department or Cooperative Education Office. Credit does not count toward any major, minor or degree programs. A W S Su 492. Short Courses, Workshops, Institutes and Special Programs (1-4) In order to provide flexibility and to meet many different needs, a number of specific offerings are possible using this catalog _ number. When the number is used it. will he accompanied by a brief and specific descriptive title. The specific title with the credit authorized for the particular offering will appear on the student transcript. A W S Su DEPARTMENT OF BUSINESS ADMINISTRATION Mark J. Nelson, Chairman Professors, James R. Foulger, William Bruce Handley, Dale R. Hawkins, Mark J. Nelson, Sterling D. Sessions, Claude T. Wynn; Associate Professors, Clyde Cooley, Alma F. Harris, Gordon Jacox, E. Jeffery Livingston, Jarry V. Novak; Instructor, Kerry Mann. The objectives of the Department of Business Administration are: 1. To provide high-level, intellectually challenging, stimulating materials in our areas of academic activities. 2. To stimulate analytical thinking and decision making—combining lessons of the past with the events of today in order to make sound decisions for future activities. 3. To help students through counseling and practical investigations and studies to turn toward a career choice and employment. 4. To instill a sense of ethics, an appreciation of competitive behavior, an understanding of human relations, and a desire to succeed. 5. To help prepare the students for entrance and successful employment in Advertising, Finance, Logistics, Management, Marketing, and Real Estate or for graduate study in Business. For Students Considering Graduate School Preparation—Before deciding on whether to pursue a graduate degree the student should confer with two or more Business Administration advisers. If assistance or further advising is desired the department chairperson will be available for help. In addition to all the requirements for the major in a Business Administration Concentration it is recommended that the student complete Economics 301, 302, or 303; and Management 460. If the candidate has a school (or schools) in consideration the admission requirements should be ascertained as soon as possible. The faculty advisers in the Department of Business Administration will be helpful but are under no obligation to give specific advice or recommend a particular program. The student should carefully investigate the pros and cons of various graduate schools and alternative program selections. Business Administration Majors—In addition to the general education requirements and the School of Business and Economics core requirements, all students with majors in Business Administration will be required to complete the requirements as outlined for one of the five areas of concentration: Finance, Logistics, Management, Marketing, and Real Estate. BUSINESS ADMINISTRATION COURSES The following courses are housed in the Department of Business Administration, but are predominantly service-oriented interdisciplinary courses which complement the majors and minors throughout the Department of Business Administration and the School of Business and Economics. 101. Introduction to Business (4) Relation of businessman and firm to free enterprise economy, basic principles of major fields of business. 'Not open for junior and senior Business Administration majors l A W S 289. Cooperative Work Experience (1-6) Open to students meeting criteria established by the department. Credit does not count toward any major, minor or degree programs. (Pre-business core not required). A W S Su 292. Short Courses, Workshops. Institutes and Special Programs (l-6> A flexible 1-6 hour credit offering to meet current and special demands in the various fields of Business administration. Titles for each individual offering will be announced as the special course is built. This is a lower division,course and will not count toward a major in any area of Business Administration. A W S Su 88 320. Business Law (4 History and nature of our legal system, the laws ol contract, agency, and employment. (Pre-business core not required). A W S 321. Business Law (4) Laws of negotiable instruments, sales, business organizations, real property, mortgages, bailments, wills, and bankruptcy. Prerequisite: Business Administration 320. (Pre-business core not required). W S 478. Business Policy (4) A capstone course for seniors, which emphasizes policv design and implementation for organizational effectiveness. Not open to students who have not completed the School of Business and Economics core. A W S 89 |
