Accounting Courses (ACC)

ACC 199-499. Special Studies (1-3).

ACC 241, 242. Accounting Principles (3, 3). A study of basic concepts, principles and practices involved in processing and communicating economic information through financial statements.

ACC 331, 332. Intermediate Accounting (3, 3). Prerequisite: ACC 242. In-depth study of accounting theory principles and practices relating to the basic elements involved in financial reporting.

ACC 335. Federal Income Taxes (3). Prerequisite: ACC 242. A study of federal income tax laws with particular emphasis on the preparation and filing of individual, partnership, and corporate tax returns.

ACC 346. Cost Accounting (3). Prerequisite: ACC 242. A study of accounting for costs of manufacturing a product or rendering a service with attention given to job order, process and standard cost systems.

ACC 349. Managerial Accounting (3). Prerequisite: ACC 242. A study of how accounting data can be interpreted and used by management in planning and controlling business activities.

ACC 352. Accounting Information Systems (3). Prerequisite: ACC 242. This course provides students with a broad awareness of basic IS concepts, including inputs and outputs, processing procedures, files and controls as well as how IS impacts managerial decision making and organizational structures. The course introduces students to a range of IS analysis and design techniques and steps in the system's life cycle.

ACC 395, 495. Studies Abroad (3-18). Study in a foreign country. Individual course titles and locations are assigned for each course taken. See Studies Abroad program for details.

ACC 433. Advanced Accounting (3). Prerequisite: ACC 332. A study of some specialized areas of accounting including bankruptcies, estates and trusts, partnerships, not-for-profit institutions, multinational operations, and consolidations.

ACC 435. Auditing (3). Prerequisite: ACC 332. A study of the principles and techniques of auditing financial statements including consideration of professional standards, professional conduct, legal liability, internal control, audit sampling, audit evidence, auditors' reports, and audit procedures.

ACC 436. Advanced Auditing (3). Prerequisite: ACC 435. This course will build upon the standards and procedures introduced in the beginning auditing course. Case situations involving application of professional ethics and standards will be used.

ACC 440. Information Systems Audit and Control (3). Prerequisites: ACC 242, ISM 133. A study of the special problems and techniques in auditing the control environments of automated accounting systems. Special emphasis will be placed on auditing Œthrough' as opposed to Œaround' the computer.

ACC 442. Institutional Accounting (3). Prerequisite: ACC 242. A study of accounting theory and practice relative to state and local government. Also included are other not-for-profit institutions such as hospitals, universities, and voluntary health and welfare organizations.

ACC 452. Professional Accounting Standards (3). Prerequisite: Senior standing and ACC 332. A study of contemporary accounting and auditing issues included in AICPA, CASB, FASB and SEC pronouncements.

ACC 476. Federal Tax II (3). Prerequisite: ACC 335 (minimum grade "C"). A study of the structure of taxation for corporations, partnerships, estates, trusts, and gifts.

Business Administration Courses (BAD)

BAD 101. Introduction to Business (3). A survey of the field of business designed to give the student essential familiarity with the different types of business organizations. The course is designed to serve as an introduction to all other business courses. This course may be taken as an elective by School of Business majors in their freshman and sophomore years only.

BAD 199-499. Special Studies (1-3).

BAD 241. Business Law I (3). A course in the fundamentals of law in relation to business. Areas studied include: law and its sources, the judicial system, methods of resolving disputes, torts, criminal law, and contracts.

BAD 298. Cooperative Experience (1-6). This is a formal cooperative education assignment in which the qualifying student is placed with a participating business organization as an intern for selected period(s) of time. (May be repeated, to a maximum credit of six hours.) Music Business Majors should register for MBU 298 Internship.

BAD 330. International Business (3). Prerequisites: ECO 221, ECO 222. An introduction to the theories and practices of international business. The course gives special emphasis to the impact of environmental forces on multinational firms and on management responses to changing international conditions.

BAD 395, 495. Studies Abroad (3-18). Study in a foreign country. Individual course titles and locations are assigned for each course taken. See Studies Abroad program for details.

BAD 422. Business Law II (3). Prerequisite: BAD 241. A second course in law fundamentals related to business transactions. Topics include: the Uniform Commercial Code, bankruptcy, agency, property, and forms of business organization.

Economics Courses (ECO)

ECO 111. Economics Inquiry (3). An introductory analysis of the market economy, focusing upon the principles, processes, and institutions that influence economic behavior. This course does not satisfy B.B.A. requirements.

ECO 199-499. Special Studies (1-3).

ECO 221. Principles of Macroeconomics (3). Prerequisite: MTH 111. An introductory course in macroeconomic theory. Primary emphasis is placed upon the study of economic aggregates. Topics to be studied include: the basic operation of a market economy; national income accounting, the determination of employment, output, and the price level; the banking system, fiscal, monetary, and supply-side economic policies.

ECO 222. Principles of Microeconomics (3). Prerequisite: MTH 111. An introductory course in microeconomic theory. Primary emphasis is placed upon the study of the behavior of individual decision-making units. Topics to be studied include: demand and supply analysis, the theory of consumer behavior, the theory of the firm, market structures and resource allocation, and resource price-employment determination.

ECO 245. Current Issues in Economics (3). Prerequisites: ECO 111 or ECO 221. This course studies a number of contemporary issues surrounding business and public policy.

ECO 313. Topics in Economics and Public Policy (3). Prerequisites: ECO 111 or ECO 221. A detailed study in a topic of special interest in economics

ECO 322. Money and Banking (3). Prerequisites: ECO 221, ECO 222. A study of the nature and operation of the money and banking system in the United States and application of modern monetary and banking theory to present-day problems.

ECO 323. Area Studies in Economics (3). Prerequisites: BAD 330 or ECO 430. A study focused upon economic issues in selected world regions, such as Asia, Europe and Latin America.

ECO 326. Intermediate Macroeconomics (3). Prerequisite: ECO 221. This course is an extension of ECO 221. Topics covered in ECO 221 will be examined in more depth with the objective of providing the student with a greater understanding of economic theory in order to gain a better perspective of economic policy.

ECO 327. Intermediate Microeconomic Analysis (3). Prerequisites: ECO 221, ECO 222; MTH 121 or MTH 214. This course, an extension of ECO 222, is designed to provide the student with a richer treatment of modern economic theory and its application.

ECO 366. Business and Government (3). Prerequisites: ECO 111 or ECO 222. An examination of the influence of business and the antitrust laws on the structure, conduct, and performance of the United States industry.

ECO 395, 495. Studies Abroad (3-18). Study in a foreign country. Individual course titles and locations are assigned for each course taken. See Studies Abroad program for details.

ECO 400. Internship in Economics (1-3). Prerequisite: Approval of Economics Faculty Coordinator. A coordinated learning experience focused upon providing students with practical training in business or government. One semester hour of credit will be awarded for every four to five hours of work per week. A maximum of three semester hours may be applied toward the economics major or minor.

ECO 401. Capital Internship in Economics (6). Prerequisite: Approval of Economics Faculty Coordinator and permission of the Capital Internship Liaison. Students who have been admitted to an approved internship program will complete a full-term internship in a government office or agency in Nashville or Washington, D.C.

ECO 420. History of Economic Thought (3). Prerequisites: ECO 111 or ECO 221. A study in the development of economic thought from ancient to modern times with primary emphasis on the Classical, Neo-classical, and Keynesian periods.

ECO 430. International Corporate Finance (3). (See FIN 430 for course description.)

ECO 433. International Financial Markets and Institutions (3). (See FIN 433 for course description.)

ECO 440. International Economics (3). Prerequisites: ECO 111 or ECO 221. An examination of the special problems and issues surrounding the economic interaction of sovereign nations. Topics include gains from trade, patterns of trade, balance of payments, determination of exchange rates, free trade and protectionism, international capital markets, and issues in international policy coordination.

ECO 450. Managerial Economics (3). Prerequisites: ECO 221, ECO 222; MTH 115; MTH 121 or MTH 214. Application of economic theory to business decision-making; emphasis on profit maximization, capital investment decisions, measurement and analysis of revenue and cost, pricing practices, production theory and optimization techniques.

Finance Courses (FIN)

FIN 152. Investment Portfolio Management (3). An introduction to the principles of common stock portfolio management utilizing stock selections tools, portfolio management, investment record keeping and administration through actual and simulated investment opportunities. May not be used to satisfy the requirements for a major in Finance.

FIN 199-499. Special Studies (1-3).

FIN 301, 302, 303. Investments Laboratory (1). Prerequisites: Finance 346 or Permission of Finance Faculty and Dean of the School of Business. A one-semester hour laboratory experience with actual and simulated investments. Students may be assigned to investment groups utilizing different investment principles. A restricted fund designated for the purpose may be utilized.

FIN 321. Business Finance (3). Prerequisites: ACC 241, ECO 222, MTH 115. This course contains an overview of basic financial concepts, tools and techniques used by financial managers of public corporations: working capital management, financial instrument and project evaluation, sources of funding and strategic financial decisions.

FIN 323. Real Estate (3). An introduction to current real estate problems and practices from the standpoint of the broker, businessman, and property owner. Includes the legal, financial, economic, and social aspects of the real estate field.

FIN 333. Financial Institutions Management (3). Prerequisite or corequisite: FIN 321. This course focuses on managing risk and return in financial institutions. The interest rate, credit, liquidity, foreign exchange and equity risks of financial intermediaries such as commercial banks, savings banks, investment banks and insurance companies are identified and tools and techniques used to control these risks are explored.

FIN 338. Insurance and Risk Management (3). A study of the basic problems and principles found in modern-day insurance and in other risk-handling methods. It examines the diverse elements of risk and insurance from the risk manager's viewpoint.

FIN 346. Introduction to Investing (3). Prerequisite: FIN 321. An introduction to investing in stocks, bonds, and other securities.

FIN 351. Survey of Financial Services (3). This course includes the relationship of the consumer to the economy, markets and prices, money management, home mortgages, family transportation, estate planning, insurance, investments, savings and taxes. May not be used to satisfy the requirements for a major in Finance.

FIN 395, 495. Studies Abroad (3-18). Study in a foreign country. Individual course titles and locations are assigned for each course taken. See Studies Abroad program for details.

FIN 421. Corporate Finance (3). Prerequisite: FIN 321. This course focuses on the impact of the market valuation of assets on the investment and financing decisions of corporate managers. The student analyzes the following issues in terms of importance to corporate decisions: net present value, asset valuation models, efficient capital markets, value additivity, principal agent relationships and option theory.

FIN 430. International Corporate Finance (3). Prerequisites: FIN 321, BAD 330. This course examines the application of financial management principles to the financial decisions of international corporations, focusing on issues unique to international firms: accounting, tax, transaction, economic and political exposure.

FIN 433. International Financial Markets and Institutions (3). Prerequisites: FIN 321, BAD 330. This course analyzes the key financial markets and instruments that facilitate international trade and investment activity. The economic determinants of prices, price changes and price relationships in the major financial markets are studied and the financial tools and techniques used to manage price exposure are identified.

FIN 446. Investment Management (3). Prerequisite: FIN 321. A study of the application of financial theory and statistical and mathematical models to the valuation of financial assets and derivative financial assets. Based on valuation theory, issues related to the creation and management of portfolios are examined.

Health Care Management (HCM)

HCM 301. Health Care Systems: Issues and the Changing Environment (3). This course provides a comprehensive study of the various components of the American health care delivery system. This includes an overview of organizations that participate in delivery of health care services and an analysis of current health care issues.

HCM 326. Financial Management of Health Care Organizations (3). Prerequisite: HCM 301. This course focuses on the acquisition, allocation and management control of financial resources within health care organizations. Included are cost analysis, financial position analysis and strategies, reimbursement, pricing policies, budgeting, capital expenditure, analysis of financial reports, and internal controls.

HCM 333. Ethical and Legal Issues in Health Care (3). Prerequisite: HCM 301. This course is an overview of ethical and legal issues faced by managers in health care organizations. The focus is on using real world ethics cases to equip students to make responsible decisions about ethical and legal issues.

HCM 395, 495. Studies Abroad (3-18). Study in a foreign country. Individual course titles and locations are assigned for each course taken. See Studies Abroad program for details.

HCM 423. Marketing in Health Care Organizations (3). Prerequisite: HCM 301. The application of marketing theories, concepts and practices to the health care organization. Includes the development of plans and program for marketing health care services.

HCM 427. Resource Management in Health Care Organizations (3). Prerequisite: HCM 301, MGT 327. This course explores human resource policies, procedures, practices, and administration in health care organizations. Techniques to research, create, and maintain organizational relations are covered.

HCM 436. Health Care Management: Theory and Strategy (3). Prerequisite: HCM 301. This course examines management practices and strategies of health care organizations in the current social, economic, and political environment.

HCM 463. Health Care Management Internship Program (1-3). Prerequisite: HCM 301. A structured assignment which allows the student to gain practical experience in a health care management position relating to an area of career interest. The student is directed by faculty and supervised by a member of the cooperating organization.

Hospitality, Travel and Tourism Courses (HTT)

HTT 199-499. Special Studies (1-3).

HTT 298. Internship (1-6). Prerequisite: HTT 211. A work study program with a participating hospitality organization. Each semester students may take 1-3 credit hours, with a maximum of 6 credit hours in the formal internship program.

HTT 311. Hospitality Management (3). Prerequisite: Junior standing. This course applies the principles of management to the hospitality industry with a focus on three major areas of hospitality business: food service, lodging, and travel and tourism. Students participate in real-world projects and case studies to gain exposure to the dimensions of the hospitality and tourism industry.

HTT 320. Travel and Tourism Management (3). A study of the development of tourism at the regional, national, and international levels. This course examines destination marketing organizations, tourism organizations, travel agencies, tour operators and travel suppliers in the global network of the travel services industries.

HTT 339. Restaurant and Food Service Management (3). A study of the principles of restaurant and food service cost controls with an emphasis on contemporary management theories and their application to the competitive restaurant and food service industry. Students will explore new concepts in the food service and restaurant business and examine menu and service trends.

HTT 391. Hotel Operating Practices (3). A study of hotel systems and operations. An overview of all divisions in a hotel provides a framework to analyze and discuss principles of hotel management. Students will participate in simulated management of an inn in the areas of reservations, front office, and accounting.

HTT 395, 495. Studies Abroad (3-18). Study in a foreign country. Individual course titles and locations are assigned for each course taken. See Studies Abroad program for details.

HTT 491. Advanced Hospitality and Tourism Management (3). Prerequisite: HTT 211, 320, 391. Special studies in hospitality services and travel and tourism management. Students will participate in simulated management skills exercises. Case studies are used extensively in this course.

Information Systems Management Courses (ISM)

ISM 133. Computer Fundamentals (3). This course provides a survey of the principles and concepts of computer operation including a familiarization with hardware components and software tools such as Word Processing, Spreadsheet and Database. Application of computers in business will be taught in a hands-on environment.

ISM 199-499. Special Studies (1-3).

ISM 205. Visual BASIC Programming (3). Prerequisite: ISM 133. This course will familiarize the student with programming logic and program design techniques. Program development will include GUI (Graphical User Interfaces) and DBMS (DataBase Management Systems).

ISM 210. COBOL Programming (3). Prerequisite: ISM 133. An introduction to the planning, design, coding, testing, and debugging of computer programs written in the COBOL language. Emphasis will be given to structured design and testing techniques.

ISM 215. Introduction to Programming in C++ (3). Prerequisite: ISM 133. This course provides an introduction to programming using C++ programming language. Topics include program control and iteration, functions, arrays and pointers, structures and unions, classes and data abstractism, operator overloading, inheritance, polymorphism and class templates.

ISM 250. Information Technology Survey (3). Prerequisite: ISM 133. Surveys Information Technology including facilities, modes of utilization in business, and trends in the industry. Specifically considered will be: Microcomputers, Minicomputers, Mainframe Computers, Networks System Development Tools, Computer Aided Software Engineering, Decision Support, Expert Systems, Operating Systems and Artificial Intelligence.

ISM 330. Structured Analysis & Design (3). Prerequisite: ACC 242. A study of structured techniques for analyzing complex business systems and designing logical information systems that satisfy user requirements.

ISM 355. COBOL Application (3). Prerequisite: ISM 210. Application programs are developed using COBOL language to implement realistic business systems. Structured methodology is emphasized throughout all phases of development.

ISM 362. Database Management (3). Prerequisites: ISM 205 or ISM 210. This course provides an introduction to network, hierarchical and relational database models; logical and physical database design; structured entity-relational and object-oriented approaches; ODBC (Open Database Connectivity) standards and functions; data normalization; data and database management, backup and recovery; database utilization using SQL (Structured Query Language).

ISM 370. Microcomputer Applications (3). Prerequisites: ISM 133, ACC 242. This is a hands-on development course utilizing a relational DataBase Management System on microcomputers to solve business problems. The student will be expected to identify the problem, define the requirements, and to design, develop and implement the solution including adequate documentation and testing.

ISM 373. Telecommunications (3). Prerequisite: ISM 133. This course provides an in-depth knowledge in telecommunications technologies, hardware and software. Architecture, topologies and protocols will be analyzed along with standards. Topics include: telecommunication devices, media, systems, network hardware and software; network configurations; network application; privacy, security, reliability; installation and monitoring of networks; management of telecommunications.

ISM 395, 495. Studies Abroad (3-18). Study in a foreign country. Individual course titles and locations are assigned for each course taken. See Studies Abroad program for details.

ISM 426. Application Development (3). Prerequisites: ISM 205 or ISM 210, ISM 330, and ISM 362. This course is a senior-level ISM capstone course which will incorporate all the ISM techniques and processes. It is primarily a major project to demonstrate the business application development process. It stresses problem analysis and definition, data and object design, and program development. It will utilize leading edge tools such as CASE (Computer Aided Software Engineering), SDT (Systems Development Tools) and DBMS (DataBase Management Systems).

ISM 431. Information Technology Management (3). Prerequisites: ISM 330 and a programming language. This is a case-oriented course that deals with the researching and management of IT trends, both national and international. The course will cover such topics as: organizational issues, IT development issues, strategic planning, project planning, control and development, and the IT role in corporate strategic positioning.

ISM 450. Current Topics in Information Systems (3). Prerequisites: ISM 330 and senior standing. Students will study and research current topics in Information Systems. Various papers, reports and formal presentations will be assigned to each student.

ISM 461. Decision Support Systems (3). Prerequisites: MTH 115; MTH 121 or MTH 214; MGT 311; ISM 330. MSS (Management Support Systems), DSS (Decision Support Systems), ES (Expert Systems), and EIS (Executive Information Systems) commercially available will be surveyed. Quantitative data analysis techniques will be applied to business data to teach the student how to create business decision information from business data to support high value tactical and strategic management decisions. One or more commercially available decision support software products will be employed.

Management Courses (MGT)

MGT 199-499. Special Studies (1-3).

MGT 311. Principles of Management (3). Prerequisites: ECO 222, ACC 242. A study of the generally accepted management principles which have contributed to contemporary practices found in successful business planning, organizing, directing, and controlling.

MGT 312. Management Communications (3). Prerequisite: ENG 102. This course focuses on the development of written, speaking and listening skills, which are important for successful management in today's business environment. Individual and collaborative work are emphasized. Course content includes writing executive summaries, proposals, reports, memos, and letters; conducting research; developing oral presentations including use of the latest in communication technologies; developing critical-thinking skills and team building skills; and stressing values and ethics in business communications.

MGT 323. Business Ethics (3). This course presents a practical approach that examines ethical issues faced in the contemporary business environment. A comprehensive body of information about business and managerial ethics is presented. This course uses real world case studies to enable students to make responsible business ethical decisions. (Same as PHI 323.)

MGT 327. Human Resource Management (3). Prerequisite: MGT 311. Personnel policies, procedures, practices, and administration from the perspective of the administration of the employee in the business organization and the personnel department. Techniques to research, create, and maintain organizational relations are covered.

MGT 341. Labor Relations (3). Prerequisites: ECO 221, ECO 222. This course considers the development of organized labor, analyzes labor policies, wages, hours, unionism, labor management relations and their relationship to government.

MGT 395, 495. Studies Abroad (3-18). Study in a foreign country. Individual course titles and locations are assigned for each course taken. See Studies Abroad program for details.

MGT 400. Seminar on Selected Strategic Level Business Topics (3). Prerequisites: Senior standing business major and approval of the Dean of the School of Business. A one-semester hour seminar in which students explore executive-level issues facing business organizations.

MGT 401. Principles and Examples of Leadership (1). Prerequisites: Senior standing and approval of both the Dean of the School of Business and the Dean of the School of student's major (if different from business). A one-semester hour course in which leadership is analyzed by principles and examples.

MGT 402. Patterns and Examples of Innovation (1). Prerequisites: Senior standing and approval of both Dean of the School of Business and Dean of the school of student's major (if different from business). A one-semester hour course in which innovation is analyzed by example.

MGT 412. Small Business Management (3). Prerequisites: MGT 311, MKT 321, FIN 321. A course to develop the student's base knowledge in entrepreneurship through an integrative study of the elements in new venture analysis and applied principles of business management.

MGT 416. Entrepreneurship (3). This course will provide students with knowledge concerning the assessment of business opportunities related to starting a new business, the initiation and startup, and the leading and managing of new business ventures. A comprehensive new business plan will be developed in the course.

MGT 418. Operations Management (3). Prerequisites: MGT 311, MTH 214. A study of the operational practices and functions used to obtain optimal utilization of production factors and business resources with emphasis on quantitative analysis in planning, controlling and decision-making in an industrial environment.

MGT 428. Organizational Theory (3). Prerequisites: MGT 311, MGT 327. A study of the structure, processes, and behavior of organizations in industry and business. This course emphasizes the environment in which organizations function and their effect on management techniques with regard to social, economic, and ecological influence.

MGT 496. Strategic Management (3). Prerequisites: MGT 311, MKT 321, FIN 321; and senior standing. A study of strategy development and implementation by managers and executives. Integrates the individual functional courses from the viewpoint of the executive. All work will be typewritten. Course is to be taken the semester immediately before graduation.

Marketing Courses (MKT)

MKT 199-499. Special Studies (1-3).

MKT 321. Principles of Marketing (3). Prerequisite: Junior standing. An introductory marketing course designed to give a basic understanding of marketing principles used by businesses, and the operation of our marketing system. The marketing mix, marketing environment, strategic marketing planning, marketing of services, and international marketing are some of the topics discussed.

MKT 322. Personal Selling (3). Prerequisite: MKT 321. A study of the fundamentals of salesmanship emphasizing the behavioral aspects of the communication process and a systematic approach to selling. The course utilizes a consultative approach to selling.

MKT 323. Services Marketing (3). Prerequisite: MKT 321. An application of marketing principles applied to service organizations. Unique problems in service businesses including intangibility, matching supply and demand, and relationship management are discussed.

MKT 332. Consumer Behavior (3). Prerequisites: MKT 321, PSY 210. An analysis of consumer motivation, consumer motivation, consumer purchase decisions, and factors that influence the decision process. Psychological, cultural, and media influences on decision-making are discussed.

MKT 362. Marketing of Recorded Music (3). (Same as MBU 362.)

MKT 395, 495. Studies Abroad (3-18). Study in a foreign country. Individual course titles and locations are assigned for each course taken. See Studies Abroad program for details.

MKT 402. Advertising Principles (3). Prerequisite: MKT 321. This course gives students a broad perspective of advertising. Topics include developing advertising objectives and strategy, planning, buying, and scheduling media, creating and producing advertisements, industry regulation, and ethical issues in advertising.

MKT 431. International Marketing (3). Prerequisites: BAD 330, MKT 321. The course will explore the differences between domestic and international marketing. Marketing problems, opportunities, and organization of multinational firms to serve transnational markets are examined. Government aids and impediments are discussed along with a framework for cross-cultural analysis.

MKT 432. Retail Management (3). Prerequisite: BAD 330, MKT 321. A study of strategic retail management. Attention is devoted to the retail strategy process, retail site selection, retail organization structure, and human resource management. In-depth analyses of merchandising planning and management, pricing, promotion, store design and layout, and customer service are covered.

MKT 444. Market Research (3). Prerequisites: MKT 321, MTH 115 and at least two upper-level marketing courses. A study of modern marketing research techniques and their applications. Topics include research design, questionnaire design, sampling, data collection and analyses, and report preparation and presentation. This course normally includes a major project.

MKT 445. Special Topics in Marketing (3). This course offers the student an opportunity to investigate and study a special current marketing topic not covered in other marketing courses. Areas of study might include internet marketing, business-to-business marketing and non-profit marketing.

MKT 475. Strategic Marketing Management (3). Prerequisite: Senior standing and completion of twelve hours of marketing courses. A capstone course for marketing majors that deals with the strategic market planning process. Topics include SWOT ANALYSIS, the strategic planning process, and the development of a marketing plan. This course normally involves a major project.