SCHOOL
OF
BUSINESS
ACTG 328 Federal Taxation I ...3 ACTG 421 Concepts of Auditing ...3 ACTG 428 Federal Taxation II ...3 ACTG 422 Financial Reporting III ...3 or
ACTG 423 Accounting for Governmental and Not- for-Profit Organizations ...3 or
ACTG 424 Accounting Theory and Practice ...3 or
ACTG 429 Tax Research ...3 School Elective...3
TOTAL REQUIRED HOURS ...129
To become licensed as a Certified Public Accountant (CPA) examination in South Carolina, an individual must hold a baccalaureate degree and have a minimum of 150 semester hours from a college or university with at least 36 hours in accounting. The CPA licensing requirements for other states are similar. Individuals planning to sit for either the CPA exam or one of the other professional examinations in accounting should develop a plan of study in consultation with their adviser.
b) Management ...18 hours 15 semester hours in one track option: General Management Track, Supply Chain
Management Track, Human Resource Management Track
School Elective...3
General Management Track ...15
Nine hours from:
MGT 352 Organizational Behavior ...3 MGT 353 Human Resource Management ...3 MGT 356 Process Improvement and Quality Control ...3 MGT 357 Management of Service Operations ...3 MGT 358 The Nonprofit Sector: Structure and Dynamics .3 MGT 373 Management Science ...3 Six hours from:
MGT 452 Advanced Human Resource Management ...3 MGT 453 Managing Non Profit Organizations ...3 MGT 454 Entrepreneurship and Small Business
Management ...3 MGT 460 International Management ...3 MGT 467 Supply Chain Management ...3 MGT 468 Production Planning and Control ...3
Human Resource Management Track ...15
MGT 352 Organizational Behavior ...3 MGT 353 Human Resource Management ...3 MGT 452 Advanced Human Resource Management ...3 MGT 454 Entrepreneurship and Small Business
Management ...3 MGT 460 International Management ...3
Supply Chain Management Track ...15
MGT 356 Process Improvement and Quality Control ...3 MGT 357 Management of Service Operations ...3 MGT 373 Management Science ...3 MGT 467 Supply Chain Management ...3 MGT 468 Production Planning and Control ...3
TOTAL REQUIRED HOURS ...120
c) Marketing ...18 hours MKT 333 Marketing Research ...3 MKT 334 Consumer Behavior ...3 MKT 335 International Marketing ...3 MKT 432 Marketing Management ...3 MKT Elective ...3 School Elective ...3
TOTAL REQUIRED HOURS ...120
d) Finance ...21 hours FIN 301 Financial Fundamentals ...3 ECON 321 Money and Banking ...3 FIN 344 Intro to Real Estate Finance ...3 FIN 347 Investments I ...3 FIN 442 Advanced Corporate Finance ...3 FIN 443Financial Markets ...3 One from the following list:
FIN 366 Real Estate or
FIN 348 Investments II ...3
TOTAL REQUIRED HOURS ...123
e) Business Economics ...18 hours ECON 310 Intermediate Microeconomic Theory ...3 ECON 320 Intermediate Macroeconomic Theory ...3 ECON 321 Money and Banking ...3 ECON 325 International Economics ...3 ECON 450 Senior Seminar in Economics ...3 School Elective...3
TOTAL REQUIRED HOURS ...120
f) Management Information Systems ...21 hours MIS 225 Modern Programming ...3 MIS 347 Business Data Communications ...3 MIS 447 Data Base Management ...3 MIS 373 Management Science ...3 MIS 378 Business Decision Support Systems………3 MIS 467 E-Commerce or
MGT 467 Supply Chain Management ...3 MIS 477 Special Topics in Information Systems ...3
TOTAL REQUIRED HOURS ...123
g) General Business ...18 hours MKT 333 or MKT 334 or MKT 335 ...3 Any 300 or 400 Management course
(except MGT 355 or MGT 351) ...3 Any 300 or 400 level Finance course (except
Finance 341) ...3 ECON 310 Intermediate Microeconomics ...3 School Electives (Accounting, Economics, Finance,
15 School of Business – Undergraduate
Management, Management Information Systems, Marketing ...6
TOTAL REQUIRED HOURS ...120
5. Total B.B.A. Requirements ...120 to 129 hours
MINOR
A minor in business consists of BUS 150, ACTG 201, and ECON 203 plus nine additional hours which must be selected from:
MIS 327 Information Systems Fundamentals ECON 310 Intermediate Microeconomic Theory ECON 325 International Economics
FIN 301 Finance Fundamentals FIN 341* Financial Management MGT 351 Management of Organizations MKT 331 Principles of Marketing MKT 335 International Marketing
*FIN 341 has a prerequisite ACTG 201 and ACTG 202. The prerequisites for these courses must be met. Students minoring in Business must declare their minor with the Dean of the School of Business before taking 300-level business courses. Minors must have a 2.0 grade point average in the 6 courses taken as their minor.
COLLATERAL
For BS and BA seeking degree students no collateral in business is offered.
For students seeking a BBA degree, a Finance collateral consists of twelve hours from:
FIN 344 Introduction to Real Estate FIN 366 Real Estate
FIN 347 Investments I FIN 348 Investments II*
FIN 442 Advanced Corporate Finance FIN 443 Financial Markets**
*Prerequisite for FIN 348 (Investments II) is FIN 347. **Prerequisites for FIN 443 (Financial Markets) are ECON 321 and FIN 347.
For students seeking a BBA degree a Management collateral consists of twelve hours from:
MGT 352 Organizational Behavior MGT 353 Human Resources Management
MGT 356 Process Improvement and Quality Control MGT 357 Service Operations Management
MGT 373 Management Science
MGT 452 Advanced Human Resources Management MGT 454 Entrepreneurship and Small Business Management
MGT 460 International Management MGT 467 Supply Chain Management MGT 468 Production Planning and Control
For students seeking a BBA degree a Supply Chain and Operations Management collateral consists of twelve hours from:
MGT 356 Process Improvement and Quality Control MGT 357 Service Operations Management
MGT 373 Management Science MGT 467 Supply Chain Management MGT 468 Production Planning and Control
For students seeking a BBA degree a Human Resources Management collateral consists of twelve hours in:
MGT 352 Organizational Behavior MGT 353 Human Resources Management
MGT 452 Advanced Human Resources Management MGT 460 International Management
For students seeking a BBA degree a Management Information Systems collateral consists of twelve hours from:
CS 190 Programming Fundamentals MIS 225 Modern Programming
MIS 347 Business Data Communications MIS 378 Business Decision Support Systems MIS 447 Data Base Management
MIS 467 E-Commerce – Data Driven Web Application Design
For students seeking a BBA degree a Marketing collateral consists of twelve hours from:
MKT 334 Consumer Behavior MKT 335 International Marketing MKT 333 Marketing Research
MKT 338 Personal Selling and Sales Management MKT 339 Marketing Communications
For BBA seeking degree students a collateral is not required for graduation. The prerequisites for these courses must be met. Students taking collateral in Business must be admitted to the School of Business before taking 300-level business courses. Students must have a 2.0 grade point average in the courses taken as their collateral. Courses cannot be double counted towards a major, a minor, or a collateral.
ACCOUNTING COURSES (ACTG)
Coordinator: Dr. Brad R. Johnson
201 Financial Accounting (3) F, S, SU. The conceptual approach
to financial accounting. The income statement, retained earnings statement, balance sheet, and cash flow statement are studied with
School of Business – Undergraduate 15
SCHOOL
OF
BUSINESS
emphasis placed on an understanding of the underlying assumptions, theories, and concepts, as well as a thorough understanding of the basic accounting equation.
202 Managerial Accounting (3) (Prerequisite: 201) F, S, SU.
Introduces the planning and control aspects of internal accounting. Topics include cost systems, cost behavior, direct costing, capital budgeting, decentralized operations, relevant costs, operations budgeting, differential cost, and variance analysis.
320 Accounting Information Systems (3) (Prerequisite: 201) F.
An introduction to the design and implementation of a systematic structure for providing information for decision making for both management and others interested in an organization’s operations. It includes data gathering, processing, preparing reports, and controls over the operations of the organization. It includes both manual and computerized systems with emphasis on internal controls.
323 Financial Reporting I (3) (Prerequisite: 201 with grade of C or
higher) F, SU. Reviews the accounting cycle, discusses the conceptual framework as a basis for accounting theory, and provides an in-depth study of GAAP in relation to preparation of financial statements. Topics include the time value of money and accounting for current (and non-current) assets.
324 Financial Reporting II (3) (Prerequisite: 323 with grade of C
or higher) S, SU. This course provides an in-depth study of GAAP in relation to preparation of financial statements, including (1) accounting for current (and non-current) liabilities and stockholders’ equity and (2) calculating EPS. Special topics including accounting for investments, income taxes, pensions, and leases.
325 Cost Accounting (3) (Prerequisite: 202 with grade of C or higher)
S. The planning, control, and decision aspects of internal accounting. Topics include cost accumulation and assignment, decentralized operations, and performance measurements.
328 Federal Taxation I (3) (Prerequisite: 201 with a grade of C
or higher or permission of the school) F. Emphasizes the study of individual income taxation. Major topics revolve around the determination of taxable income, including filing status, gross income and exclusions, deductions, gains and losses. Other areas of study include the federal tax system and tax research.
421 Concepts of Auditing (3) (Prerequisite: 320, 324 with grade of
C or higher) S. The various concepts and techniques used to verify the amounts reported on the financial statement are covered, as well as the auditor’s report, the concept of internal control, and the code of ethics.
422 Financial Reporting III (3) (Prerequisite: 324 with grade
of C or higher) F. An in-depth study in specific accounting issues associated with the preparation of financial statements (e.g., business combinations, consolidated statements and international operations) and some work in not-for-profit financial reporting (e.g., governmental fund accounting).
423 Accounting for Governmental and Not-for-Profit Organizations (3) (Prerequisite: 324) F. An in-depth study of
the financial accounting and reporting requirements and methods for state and local governments. Also the unique accounting and reporting practices of hospitals, academic institutions, human service organizations, and other non-business organizations are surveyed.
424 Special Topics in Accounting (3) (Prerequisite: 324 with grade
of C or higher) S. Using web-based research materials, an in-depth examination of three topical areas in law, tax and accounting, with special relevance to graduating seniors.
428 Federal Taxation II (3) (Prerequisite: 328 with a grade of C
or higher or permission of the school) S. Generally emphasizes the study of business income taxation. More specifically, it focuses on the application of federal law within the context of the income taxation of (a) regular “C” corporations and their shareholders, (b) “S” corporations and their shareholders and (c) partnerships and their partners. Topics include the income tax consequences of the formation, operation, consolidation, and termination of business entities.
429 Tax Research (3) (Prerequisites: 328 or concurrent registration
in 328 or permission of the school) F. Focuses on applied research in Federal taxation. It examines (1) primary sources of the tax law (e.g., the Internal Revenue Code, Treasury Regulations and Supreme Court rulings) and (2) various tax research methodologies. It includes practical written assignments that (a) require application of specific primary sources and (b) must be completed using state-of-the-art, on-line, tax research databases to locate and interpret primary source materials.
BUSINESS COURSES (BUS)
Coordinator: Dr. Charles G. Carpenter
150 Fundamentals of Business (3) F, S, SU. Introduces the
fundamental functions and activities of modern business organizations. Topics include: an overview of the economic system, accounting and record keeping, marketing, management, finance, information systems, legal issues, business ethics, and international business. In addition, careers in business and entrepreneurship are considered.
206 Legal and Social Environment of Business (3) F, S. Study of
the legal environment of business in general with emphasis on ethics, creditor’s rights and bankruptcy, business organizations, government regulations, and the protection of property and other interests.
305 Applied Statistics for Economics and Business (3) (Prerequisite:
Mathematics 134) F, S, SU. Covers basic probability distributions including binomial, normal, uniform and exponential confidence intervals, tests of hypothesis, chi-square and simple linear regression.
306 Business Law (3) (Prerequisite: 206) S. In-depth study of the
uniform commercial code, contracts, sales, commercial paper, se- cured transactions, agency, employment, and ethics.
458 Strategic Management (3) (Prerequisite: MIS 327, MGT 351,
MKT 331, FIN 341) F, S. The study of how an organization achieves its mission and objectives in an effective and efficient manner in an effort to achieve a competitive advantage. This course will cover the process of strategic management that includes scanning the environment, formulating a strategy, implementing a strategy, and evaluating and controlling the strategy.
475 Internship in Business (3) (Prerequisite: Full acceptance to
B.B.A. Program, 2.5 grade point average overall, in Business, in major; approval by adviser, coordinator and department chair.) This is an educational strategy integrating classroom studies with work-based