Accounting Course Descriptions

BA 115. Business Information Skills
The course provides an introduction to the functional disciplines of Business Administration: Accounting,
Finance, Management and Marketing. The course provides a survey of the disciplines and will assist a student
in choosing an area of concentrated studies leading to a degree in Business Administration. The course will
begin to build the skills necessary for a successful career in business.

BA 199. Special Topics (1-3 credit hours)
A freshman-level course designed for a topic of special current interest, including televised courses. Generally
designed for pre-business and non-business majors.
Prerequisite(s): As stated for each offering.

BA 203. Business Statistics
An introduction to various statistical measures, including central tendency, variation and skewness. Emphasis is
also placed on concepts and functions of probability theory, such as the use of binomial and normal
distributions. Students will use computer applications to demonstrate their understanding of various concepts.
Prerequisite(s): MATH 118, 118E or 120.


BA 209. Mathematical Analysis for Business Decisions
Mathematical concepts relevant to the application of quantitative techniques in business. Course covers the
basic concepts of finite mathematics and mathematics of finance. Prerequisite(s): MATH 118, 118E or 120.


BA 210. Business Law I
Introduction, definitions, social forces, classifications and sources of civil law. Fundamental principles of
commercial law which relate to common business transactions and occurrences based upon contractual
agreements. Theoretical and practical emphasis on the rights, duties, powers and privileges incident to oral and
written contracts. Analysis of the essential elements of a valid and enforceable contract. Prerequisite(s): Eligible
for ENGL 101. (This course fulfills the General Education requirement in Social Sciences)


BA 215. First Year Accounting I
An introduction to the financial accounting cycle from analyzing economic events to financial statement
preparation and use. The course also includes a basic study of the accounting for corporate assets, liabilities, and
equities, as well as financial statement analyses. Prerequisite(s): ENGL 101 and MATH 118, 118E or 120.


BA 216. First Year Accounting II
The continuation of an introduction to accounting with major emphasis on managerial accounting and decision
making. The economic ideas underlying managerial planning and decisions, accounting for the various
manufacturing environments, basic budgeting, short-term decision-making, and capital allocation represent the
topical coverage. Prerequisite(s): Grade C or better in BA 215.


BA 299. Special Topics (1-3 credit hours)
A sophomore-level course designed for a topic of special current interest, including televised courses. Generally
designed for business majors. Prerequisite(s): As stated for each offering.


BA 300. Statistical Sampling
Explores various types of sampling methods, including simple random, stratified random, cluster and
systematic, with emphasis on estimating means and proportions and determination of sample size. Many of the
topics discussed will involve computer applications. Prerequisite(s): BA 203.


BA 301. Organization and Management
This course is an introduction to the management functions performed in business organizations. It focuses on
the theory and fundamental concepts of management including planning, organization, leadership and control.
An in-depth review of the evolution of management thought, purpose and practice will be undertaken in the
context of current market approaches and emerging theoretical concepts. Prerequisite(s): BA 115 and ENGL
102.


BA 302. Oil and Gas Accounting
An introduction to basic oil and gas accounting. Topics include financial accounting, reporting and auditing
issues in the upstream, midstream, marketing and trading, downstream and oilfield services sectors of the
energy industry. Prerequisite(s): BA 216 with a grade of C or higher.


BA 304. Statistical Analysis
An exploration of various analytical procedures, including hypothesis testing, t-tests, chi-square, ANOVA,
correlation, regression and selected non- parametric statistics. Many of the topics discussed will involve
computer applications. Prerequisite(s): BA 203.


BA 305. Principles of Marketing
Study of the tasks involved in the marketing of goods and services by both for-profit and nonprofit enterprises.
Provides an overview of marketing mix decision requirements within a framework of contemporary economic,
social, technological, competitive and regulatory influences. Prerequisite(s): ECON 202.


BA 306. Branding
This course will focus on the basic building blocks of growing and managing a brand, as well as advanced and
special topics of brand management that will provide a well-rounded look at issues in integrating the brand into
overall marketing and company activities. Prerequisite(s): BA 305.


BA 307. Property Abstracting
This course focuses on basic legal terminology, theory and process of property transfer, courthouse research and
abstracting. The course will result in the creation of an abstract using actual property records.
Prerequisite(s): Eligible for ENGL101


BA 308. Business Law II
Rights, duties, powers and privileges pertaining to principal-agent-third party relationships, together with a
detailed analysis of the employer-employee relationship and comparison of the independent contractor with the
employee’s legal status. Additional emphasis is placed upon business organizations including the corporate
entity. Prerequisite(s): Eligible for ENGL 101.


BA 309. Retailing
Factors in the economy that have affected retail merchandising and its institutions, customer motivation,
customer buying habits and store policy, the problems involved in establishing a retail store. Prerequisite(s): BA
305.


BA 310. Human Resource Management
The study of effectively selecting, utilizing, assessing and developing managers as well as the role of the
Human Resource Department in administering human resources in a changing and demanding environment.
Experience in developing and utilizing behavioral science research methods to assess effectiveness.
Prerequisite(s): BA 301.


BA 311. Professional Selling
Focuses on the role of personal selling within the context of the promotional mix of the firm. Topics include
customer need analysis, buying motives, persuasion principles, steps of the selling process and customer
service. Learning tools include participant interaction, role plays, work groups and case studies. Prerequisite(s):
BA 305.


BA 312. Personal Finance
An overview of personal and family financial planning with an emphasis on financial record-keeping, planning
your spending, tax planning, consumer credit, making buying decisions, purchasing insurance, selecting
investments, and retirement and estate planning. Prerequisite(s): ENGL 101 and eligibility for MATH 111.


BA 313. Business Finance
This course embraces the conceptual and practical problems associated with the financial management of the
non-financial corporation. Topics covered, in brief, are an analysis of fund commitments to current assets,
short-term financing, evaluation and choice of capital assets, the principle issues of debt/equity mix, investment
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.)


BA 314. Cost Accounting
A study of cost and managerial accounting procedures and concepts as applied to service and manufacturing
enterprises. Prerequisite(s): BA 216.


BA 315. Personal Income Tax Procedure
An introduction to federal taxation of individuals. A conceptual approach is emphasized. Prerequisite(s): BA
216.

BA 316. Financial Management
This course considers problems arising in the financial management of operations within non-financial firms.
Coverage includes the management of operating cash flow integrated with the firm’s current asset and current
liability position, capital budgeting procedures, lease/buy decisions and the formulation of dividend policy.
Method of instruction is case analysis and lecture. Prerequisite(s): Grade of C or better in BA 313.


BA 317. Real Estate
The course provides an introduction to the concepts of real estate finance that is based on sound economic and
finance principles. A foundation of theory will allow the students to understand the structure of the real estate
finance market as it changes throughout their lifetime. The goals is to apply the theoretical aspects of financial
economics to explain how real estate financial institutions and markets have evolved to their present state, and
why they take the form they do. Prerequisite(s): BA 313.


BA 318. Oil and Gas Law
An introduction to basic legal rules and principles governing the ownership and development of oil and gas. It
covers analysis of the rights of mineral ownership, transfers of interest and the doctrine of correlative rights.
Interpretation, operation and drafting of oil and gas leases will be covered extensively. Prerequisite(s): BA 308
Business Law II with a grade of C or higher or permission of the instructor.


BA 319. Risk Management & Insurance
The course provides an introduction to the concepts of risk and its management for individuals and
organizations, the financial operations of insurance organizations, legal aspects of insurance and the managerial
aspects of risk mitigation, underwriting and policy pricing in the global business environment. Prerequisite(s):
BA 313.


BA 320. Organizational Behavior
The purpose of this course is to familiarize the student with the behavior of employees at the individual, group
and organizational levels. Emphasis will be placed on the integration of application and theory. Topics to be
covered include: motivation, team building, perception, attitudes, communication, conflict, stress and
leadership. Prerequisite(s): Grade of C or better in BA 301; ENGL 102 and either PSYC 151 or SOC 101.


BA 322. Agriculture Marketing
An introduction to agricultural marketing. The course covers agricultural marketing issues such as pricing
considerations, shipping and transportation, promotion, and changing agricultural product mix. Also, the course
covers U.S. government policies such as SNAP (Supplemental Nutrition Assistance Program) and food used for
international development and aid. Prerequisite(s): ECON 201 and ECON 202


BA 323. Financial Institutions
A study of the financial management of commercial banks, life and property/casualty insurance companies,
savings and loans, credit unions, mutual funds and mortgage companies. Emphasis is placed on maximizing the
constraints of the fund markets, maintaining solvency, and satisfying appropriate regulatory authorities.
Prerequisite(s): BA 313.


BA 325. Business Tax Topics
An introduction to taxation for entities other than individuals, such as corporations, partnerships, estates, trusts,
state taxes and payroll taxes. A conceptual approach is emphasized. Prerequisite(s): BA 216.


BA 326. Governmental Accounting
A study of the objectives and practice of governmental and not-for-profit accounting. General state and local
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
organizations, health care entities, and higher education institutions will be addressed as well. Prerequisite(s):
BA 216.


BA 327. Principles of Health Care
A systematic overview of the U.S. health services system designed to explore the various mechanisms through
which health care services are delivered. Prerequisite(s): ENGL 102.


BA 328. Business Intelligence I
This course provides a broad introduction to big data analytics and artificial intelligence. This course will teach
future business professionals how to apply cutting-edge big data analytics and artificial intelligence concepts
and techniques to solve a variety of business problems.


BA 329. Business Intelligence II
This course explores how to use a critical set of machine learning decision tools to improve the process. Using
real-world data, hands-on cases, and its implication, this course will help top executives to boost their creativity
and insights to make powerful “thought partnerships.” Prerequisite(s): BA 328 – Business Intelligence I.


BA 330. Accounting Information Systems
An introduction to accounting information systems from an applications approach of how to build and/or use
one (using current software) and from a conceptual approach of internal controls necessary for their optimal use
for a business enterprise. Prerequisite(s): Grade of C or better in BA 216.


BA 335. Consumer Behavior
Examines the consumer purchase decision process, within a framework of underlying psychological,
sociological and anthropological concepts. Consideration of social and cultural influences, perception and
learning, emotional and practical needs, and impact of promotional stimuli, with attention to ethical and
strategic implications. Prerequisite(s): Grade of C or better in BA 305.


BA 340. Management Science
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
techniques: linear programming, transportation, forecasting, project management and decision theory.
Prerequisite(s): BA 203 & 209.


BA 345. Fundamentals of E-Commerce
The course introduces concepts related to the development and delivery of the e-commerce component of a
business enterprise. Many of the topics discussed will involve computer applications and practical examples.
Prerequisite(s): BA 216, 301, 305; CS 106 or permission of instructor.


BA 346. Project Management
This course is intended to be an introduction to the field of project management. It examines project
management roles and environments, the project life cycle and various techniques of work planning, process
controls and evaluations so as to achieve planned objectives. The role of a project manager throughout the live
primary processes of managing projects will also be presented. Prerequisite(s): BA 203 and 209.


BA 347. Entrepreneurship
The purpose of this course is to explore the many dimensions of new venture creation and growth and to foster
innovation and new business formations in independent and corporate settings. We will be concerned with
content and process questions as well as with formulation and implementation issues that relate to
conceptualizing, developing and managing successful new ventures. Prerequisite(s): BA 301.


BA 351. Mathematical Analysis for Business Decisions II
Emphasis on differential and integral calculus and the application of these techniques to the analysis of
problems in the functional areas of business administration. Prerequisite(s): BA 209.


BA 363. Intermediate Accounting I
The first in a three-course sequence providing students with a foundation in theory and a review of the
accounting cycle, including preparing time- value-money calculations and financial statements. The course
includes an in-depth study of generally accepted accounting principles as they apply to cash, receivables and
inventories. Comparisons with International Financial Reporting Standards will be introduced as appropriate.
Prerequisite(s): Grade of C or better in BA 216.


BA 364. Intermediate Accounting II
The second course in a three-course sequence designed to provide the student with a foundation in the
theoretical concepts underlying the preparation of financial statements. The course includes an in-depth study of
generally accepted accounting principles as they apply to selected technical areas. Comparisons with
International Financial Reporting Standards will be introduced as appropriate. Prerequisite(s): Grade of C or
better in BA 363.


BA 365. Intermediate Accounting III
The third course in a three-course sequence designed to provide the student with a foundation in the theoretical
concepts underlying the preparation of financial statements. The course includes an in-depth study of generally
accepted accounting principles as they apply to selected technical areas. Comparisons with International
Financial Reporting Standards will be introduced as appropriate. Prerequisite(s): Grade of C or better in BA
363.
BA 370. E-Marketing
Examines the Internet and emerging information technologies as they are used in marketing goods and services.
Topics include, but are not limited to, strategic use of digital media to shape customer experience, determinants
of competitive advantage in the digital marketplace, relevant public policy issues, and use of social media in
marketing communications. Prerequisite(s): BA 335; grade of C or better in BA 305.
BA 375. Business Ethics
An examination of ethical issues in business. Interrelationships of ethics with religions, governments, both
domestic and foreign, and the law will be covered. All major business disciplines will be covered.
Prerequisite(s): ENGL 102.
BA 399. Special Topics (1-3 Credit Hours)
An upper-level course for a topic of special current interest, including televised courses. Prerequisite(s): As
stated for each offering.
BA 401. Labor-Management Relations
A study of unionism and collective bargaining since 1933, including legislative and administrative efforts by the
federal government to cope with the problems of industrial relations. Students will negotiate a simulated labor
contract. Prerequisite(s): Grade of C or better in BA 301 or related experience.
BA 403. Auditing
An introduction to Generally Accepted Auditing Standards as they relate to profit-oriented enterprises. Students
use a computer practice set to demonstrate the techniques of examining and documenting revenue, and
acquisition, conversion, investing and financial cycle reviews. Professional ethics and legal liability are
emphasized. Prerequisite(s): Grade of C or better in BA 363 and BA 364 or BA 365.
BA 404. Fraud Examination
An introduction to the nature of Fraud, including how and why fraud is committed, how fraudulent conduct can
be deterred, and how allegations of fraud should be investigated and resolved. The conduct of fraud
examinations, including a discussion of specific procedures used in fraud examinations, the reasoning behind
these procedures, data acquisition and analysis techniques, reporting as well as legal aspects of fraud
examinations are emphasized. Prerequisite(s): BA 216.
BA 405. Integrated Marketing Communications
This course examines the coordination and integration of marketing communication components for the purpose
of conveying a strategic, unified and customer-focused brand message. Topics include the communication
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process, advertising, personal selling, public relations, sales promotion, electronic media and anticipated
customer response. Prerequisite(s): Grade of C or better in BA 305.
BA 407. Insurance
Consideration of the various types of insurance policies and companies, personal and business uses of life
insurance, rates, reserves, surrender value, health and accident insurance.
BA 408. Risk and Insurance
The study of business risk and insurance includes property, product and personal liability, employee dishonesty,
health and accident insurance, and other related topics. Prerequisite(s): BA 313.
BA 409. Teaching Business Subjects in Secondary Schools
Teaching skill and basic business, utilization of personal and professional resources in general and specific
areas of business activity, application of the principles to bring about desired learning at the secondary level.
Prerequisite(s): EDUC 316.
BA 411. Sales Management
Overview of the sales organization, as well as roles and responsibilities of sales executives. Managerial issues to
be examined include strategic sales planning, selection and training of salespeople, territory management, sales
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
305.
BA 412. Agricultural Finance and Trade
An introduction to financial management in agricultural business including micro and macro trade
theories. Topical coverage includes capital, leverage, liquidity, risk, practices in exporting and importing
regions, policies of major agricultural trading nations and institutions, aid, and development
relationships. Prerequisite(s): ECON 201 and ECON 202
BA 413. Service Marketing
The role and scope of marketing in service and nonprofit organizations. Explanation of the distinctive
characteristics of services and the implications of these characteristics for strategic marketing planning and
execution. Issues to be examined include the role of customer expectation, behavior, and perception in
satisfaction, customer relationship management by service organizations, service delivery through
intermediaries, gap analysis and service-specific marketing mix considerations. Prerequisite(s): Completion of
90 semester hours; BA 335; grade of C or better in
BA 305.
BA 414. Investments
An introduction to different types of securities, markets, transaction costs, security regulations and taxes. From
the viewpoint of an individual investor, students investigate stocks, bonds, money markets, instruments,
options, futures and mutual funds, with detailed analysis of risk/return, pricing, and value. Prerequisite(s): BA
313.
BA 416. International Finance
This course studies practical framework for understanding and conducting effective business and financial
decision making by multinational firms in an international context. This course meets the requirements of
ECON 416. Prerequisite(s): ECON 201, 202 and BA 313 or ECON 410.
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BA 418. Advanced Accounting I
A study of accounting topics including business combinations consolidated financial statements, partnerships
and international accounting. A comparison of generally accepted accounting principles with International
Financial Reporting Standards as they apply to selected technical areas will be covered as appropriate.
Prerequisite(s): Grade of C or better in BA 364.
BA 420. Senior Business Seminar
An integrative capstone course focusing on the nature, formulation and implementation of strategy/policy from
the context of entire firms and their industries. The emphasis is on integrated organizational activities,
encompassing top, divisional, functional and operational levels, and including perspectives from marketing,
accounting, human resources and other functional areas of management. Computer simulations, case analysis
and participation in class will develop students’ skills in critical decision-making, collaborative efforts and
formal oral and written reports. Prerequisite(s): Completion of 90 semester hours and all other core courses.
BA 421. Problems in Corporate Finance
Research techniques will be utilized in the study of advanced theoretical financial problems. These theories will
then be applied to practical strategic and operating decisions faced by managers in investment companies,
financial institutions and non-financial firms. This is a 100 percent case analysis course. Prerequisite(s): BA
316.
BA 422. Agricultural Issues and Policy
An advanced course in the agriculture concentration. Topical coverage includes: farm subsidies and support,
climate change, food safety, foreign trade, agricultural ethics, drug cultivation, “food stamps” (SNAP), and
immigration. Prerequisite(s): ECON 201 and ECON 202.
BA 424. Marketing Management
Integrates the content of other marketing courses for analysis of strategic decision options from the perspective
of an organization’s senior marketing decision makers. Case analysis includes both historic and contemporary
decision scenarios that encompass a wide range of variables and constraints. Prerequisite(s): Completion of 90
semester hours; Grade of C or better in BA 305.
BA 425. Computer Applications in Business
Attention is focused on uses of computers in various business applications. Hands-on use of systems, utilizing
packaged programs in major application areas – accounting, finance, management and marketing.
Prerequisite(s): CS 106 and completion of basic BA core courses.
BA 433. Marketing Channels Management
Roles of institutions and agencies that participate in perpetuating the flow of goods and services from producers
to end-user markets. Supply-chain management perspective is applied to the analysis of conflict and
cooperation among channel members, as well as to strategic alliances and channel integration. Strategic
marketing decision areas to be addressed also include distribution intensity, legal and contractual
considerations, physical transportation/logistics and utilization of distribution-related information technology.
Prerequisite(s): BA 209; grade of C or better in BA 305.
BA 436. Marketing Research
A study of the role of marketing research in marketing management and the methods by which it provides the
necessary data to assess demand, understand buyers’ wants and needs, anticipate market response to marketing
actions, and analyze market performance. Prerequisite(s): Completion of 90 semester hours; BA 203; Grade of
C or better in BA 305.
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BA 440. Operations Management
A state-of-the-art study of the operations function. The main objective is to develop operations management
abilities, focusing on strategic, global and service operations. Prerequisite(s): BA 209 and BA 301.
BA 441. Business Forecasting and Fluctuations
Explores various types of forecasts, including regression and time series analysis, exponential smoothing and
simulation. Many of the topics discussed will involve computer applications. Prerequisite(s): BA 203.
BA 442. Global Marketing
Focuses on opportunities and challenges presented to marketing managers when marketing goods and services
across national boundaries. Emphasis on the impact of diverse cultural, ideological, linguistic, monetary and
infrastructural factors upon marketing strategy alternatives and outcomes. Prerequisite(s): Completion of 90
semester hours; C or better in BA 305.
BA 449. Small Business Institute
Student teams use an analytical approach in solving practical problems of real life small business clients. All
functional areas of the business program are used to best meet the needs of the client and give the student
counselor the best possible experience. Prerequisite(s): 90 semester hours, 3.25 GPA, and permission of
instructor.


BA 460. International Business
A study of world trade, strategies and investment, including various social, cultural, political and legal
environments. The course familiarizes students with international practices in accounting, management,
marketing and communications. Case studies and other assignments enhance basic concepts. Prerequisite(s):
BA 301 and 305.


BA 465. International Management
This course recognizes the importance of understanding the dynamics of diversity in modern organizations
around the world in terms of clientele, human resources and ownership. To equip managers for the challenges
of global demands, emphasis is on strategic, socio-cultural, behavioral, legal-political and ethical issues as well
as on the functional aspects of international management. Prerequisite(s): BA 310.


BA 466. Business Internship Advanced (1-6 credit hours)
Placement of business students in various businesses and industries in the community for the purpose of gaining
on-the-job training and experience. (Graded on Pass-Fail basis except in teacher education. This course fulfills
the academic capstone requirement for Business Education majors.) Prerequisite(s): Completion of minimum of
90 semester hours and the approval of the supervising instructor and department chair.


BA 475. Change Management
The course introduces change management as a framework that has evolved from a focus on process
improvement using statistical tools to a comprehensive framework for managing a sustainable business. The
course also surveys the analytic tools and techniques which are useful in the design and operation of sustainable
systems from supply networks to distribution channels. The material is taught from a managerial perspective,
with an emphasis on where and how specific tools can be used to improve the overall performance, reduce the
total cost, while increasing the sustainability of the firm’s value chain. Prerequisite(s): BA 301 and ENGL 204.


BA 480. Management Information Systems
This course introduces the fundamental concepts and analytical tools that are used in the field of management
information systems (MIS). Attention is directed toward MIS applications common to business environments.
The primary objectives are to provide the student with a broad overview of the field of MIS and to enable
development of competence in MIS decision-making. Students learn about many core issues in MIS including
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.

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