UTC COLLEGE OF BUSINESS
GRADUATE COURSES
(from UTC’s 2008-2009 Graduate Catalog)
Accounting (BACC)
500 Special Topics in Accounting (1-3)
531 Advanced Managerial Accounting and Control (3)
A discussion of accounting data in managerial decisions. Decision models include those dealing with pricing, product combinations, and capital budgeting. Also issues such as transfer pricing and performance evaluations are covered. Prerequisite: BACC 305.
532 Income Taxation and Business Decisions (3)
Practices and guidelines which underlie the determination and timing of the tax liabilities of businesses, with particular emphasis on the different types of business entities and on employee compensation and benefits. Credit not allowed for master of accountancy degree. Prerequisite: BACC 572.
536 Accounting Information Systems (3)
Analysis, design and implementation of computer-based accounting information systems as used for planning, control and evaluation of business functional activities. Includes accounting information cycles. Prerequisite: BACC 408 or consent of instructor.
538 Current Topics in Accounting (3)
Examination of current topics in financial accounting, managerial accounting, capital budgeting, and nonprofit accounting emphasizing the role of accounting reports as an information source to managers and financial markets.
542 Tax Research and Advanced Tax Topics(3)
Tax planning for businesses, employees or owners with additional emphasis in researching tax law to aid in the planning process. Prerequisite: BACC 411 or BACC 532.
547 Financial Accounting Theory and Issues (3)
This course provides to the student the knowledge to understand the concepts used in the preparation of the statement of income, the statement of financial position, and the statement of cash flows and a survey of contemporary topics which might affect the use of financial statements. Prerequisite: BACC 302.
The course involves an in-depth analysis of advanced topics with special attention given to the expanded body of professional standards. Application of theoretical concepts to complex and emerging problems in auditing. Prerequisite: BACC 405.
561 Seminar in Business Law (3)
This seminar explores selected topical issues in business law. Areas of coverage include the law of business organizations, securities regulation, international law, creditor/debtor relationships, liability of accountants, lender liability, as well as selected issues in contract and property law. Prerequisite: BUSA 573 or consent of instructor.
572 Foundations of Accounting (3)
The objective of the course is to provide students with a thorough exposure to the basic issues of financial and managerial accounting. This course provides to the students the knowledge to understand the concepts used in the preparation of the statement of income, the statement of financial position, and the statement of cash flows and a survey of contemporary financial and managerial topics that might affect the use of financial information. Every semester.
The purpose of this course is to introduce the MBA student to the latest theory and application of the accounting function to the decision-making and control function in a modern organization. The course will be structured around a framework based on opportunity cost analysis and modern organizational theory. Every semester. Prerequisite: BACC 572 with a grade of C or better.
The course covers the functions of accounting and requires the integration of subject matter studied in the other core courses in managerial and financial accounting, systems, auditing and taxation. The student must demonstrate his/her ability to recognize analyze and solve accounting policy problems. Fall and spring semesters. Must be taken in either last or next to the last semester prior to graduation. Students must have earned grades of C or better in all MAcc core courses taken at point of enrollment of the class.
Designed to enable students to study selected topics in depth. Requires written outline of work to be done, a statement describing the competencies to be developed and the method of assessment to be used in evaluation. Prerequisites: approval of adviser, faculty member, and department head.
Designed to enable students to conduct independent research. Prerequisites: admission to candidacy and approval of adviser, faculty member, and department head.
Business Administration (BUSA)
General Business Administration is not a degree program. Courses in this category are designated as BUSA for “Business Administration.”
BUSA 569 Health Services Accounting and Finance (3)
This course is designed to build upon basic finance theories, concepts, and tools by applying them to the health services sector. This course provides an introduction to the accounting systems used by health services providers to report their economic performance and financial position to external users. It also provides an introduction to the systems designed to collect and analyze information for internal decision making and control purposes. Students will gain an understanding of basic financial theories related to capital acquisition analysis and capital and debt formation. Prerequisites: BACC 572.
BUSA 573 Legal Environment and Business Ethics (3)
This course is intended to trace the historical foundations of business ethics and deeply examine the moral, legal, and economic perspectives that guide decision-making in this area. This course uses a case-based approach to help students understand the legal rules, regulations and processes that affect business decision-making as well as ethical implications of managerial decisions.
BUSA 587 Strategic Management (3)
This course will provide a realistic hands-on experience that will synthesize the information from previous courses in crafting business strategy, making business decisions, and being responsible for the financial performance of a simulated business entity. In addition, this course is designed to investigate strategy and its integrative role in management. Concepts, models, and skills for developing strategies will be covered with a focus on how to create and sustain competitive advantage in a dynamic and global environment. The business environment created by the computer simulation will allow the student to apply skills in running a company in head-to-head competition with other student run companies. Prerequisites: Grade of C or better in BFIN 582, BMGT 583, BMGT 584, BACC 585 BMKT 586, and BMGT 581 or BACC 536 Corequisite: BETR 588
Entrepreneurship (BETR)
BETR 588 Entrepreneurship and New Ventures (3)
This course is designed to investigate the entrepreneurial process from a variety of perspectives. The primary focus is the activities that occur from conception to the birth of a new venture, although issues of report growth and harvest will also be covered. Prerequisites: Grade of C or better in BMGT 581 or BACC 536; BFIN 582; BACC 585; BMGT 584; BACC 585; and BMKT 586 Corequisite: BUSA 587
Finance (BFIN)
BFIN 500 Special Topics in Finance (1-3)
BFIN 518 Financial Markets and Institutions (3)
This course is designed to introduce the wide variety of instruments available for financing projects and controlling risk in today’s global economy. Students will become familiar with the operational, regulatory, and transitory characteristics of financial markets and institutions. Topics include the international monetary system; stock, bond, mortgage, futures, and options markets; pension funds; investment firms; commercial banks; insurance companies; and international transactions. Prerequisite: BFIN 582 or consent of instructor.
BFIN 534 Entrepreneurial Finance (3)
Familiarizes the student with the formation and financial management of high potential businesses. The course presents a profile of entrepreneurial financial management methods of both successful and unsuccessful entrepreneurs. Topics include the viability of proposed ventures, potential sources of financing, cash flow management, and planning for growth. Prerequisite: BFIN 582 or consent of instructor.
BFIN 540 Problems in Finance (3)
A case course covering techniques of financial analysis and management of short-term, intermediate, and long-term funds; short-term and capital budgeting as well as capital structure management are included. Prerequisite: BFIN 582 or consent of instructor.
BFIN 543 Commercial Bank Management (3)
Theory and practice of commercial banking with attention to bank structure, management, loans, investments, and marketing bank services. The influence and setting of central banks, monetary and fiscal policy. Current problems and issues in commercial banking and banking management. Prerequisite: BFIN 582 or consent of instructor.
Theory of investment; classification of media; security analysis; investment market mechanisms; securities legislation; institutional aids to the investor; investment timing; formulation of investment programs. Prerequisite: BFIN 582 or consent of instructor.
BFIN 576 International Financial Management (3)
This course provides the student with a framework for understanding the fundamental financial and economic influences on international businesses. Emphasis is on understanding exchange rate determination, political risk, hedging of foreign exchange risk, financing of international trade, and short and long term financial decision-making. Prerequisite: BFIN 582 or consent of instructor.
BFIN 582 Financial Management (3)
The goal of this course is to acquaint all business students with the primary concepts and techniques of financial analysis. The course will build upon the skills obtained in accounting and economics and use those skills for making decisions regarding a firm’s use of capital toward the goal of maximizing the value of the firm. It is assumed that all students are familiar with financial statements and basic statistical and economic principles. The first part of the course will develop the tools used in modern financial analysis, including financial statement analysis and valuation techniques. Latter portions will apply these tools to decision-making for long-term (capital budgeting and cost of capital) financial management for both large and small firms. Every semester. Prerequisites: Grade of C or better in ECON 501, BMGT 571, and BACC 572
BFIN 597r Individual Studies (2-4)
Designed to enable students to study selected topics in depth. Requires a written outline of work to be done, a statement describing the competencies to be developed and the method of assessment to be used in evaluation. Prerequisite: approval of adviser, faculty member, and department head.
Designed to enable students to conduct independent research. Prerequisites: admission to candidacy and approval of adviser, faculty member, and department head.
Management (BMGT)
BMGT 500r Special Topics in Management (1-3)
BMGT 511 Business Research Methods (3)
An introduction to research methodology with emphasis upon the compilation, analysis and interpretation of data. Experiment design, research instruments and resources, sample theory and design, parametric and nonparametric tests for significance, statistical inference. Research reports. Prerequisite: BMGT 571.
BMGT 514 Business Database Systems Management (3)
Discussions of various business database system management issues such as relative advantages and disadvantages of database approach and file approach to data management, database planning, database design methodology, logical database design, physical database design, and the other database administration functions. Survey of database technology applications trends as related to business domains, including coupling of expert systems and database management systems and using database for decision support. Prerequisite: BMGT 581 or consent of the instructor.
BMGT 515 Business Knowledge-Based Systems Management (3)
Survey of principles, concepts, and techniques for knowledge-based systems management from the business perspective. Exploration of strategic significance of knowledge-based systems in the effort to gain and sustain competitive advantage. Introduction to knowledge representation mechanisms and issues relating to knowledge-base verification and validation. Hands-on experience with knowledge engineering using user-friendly expert system development tools. Prerequisite: BMGT 581 or consent of the instructor.
BMGT 516 Business Data Communications (3)
Survey of technical aspects of data communications and the related managerial issues concerning computer network management. Discussion of layered network architectures and communication protocols at various abstraction levels. Overview of features of local area networks and wide area networks. Examination of system analysis techniques for business computer network design. Prerequisite: BMGT 581 or consent of the instructor.
BMGT 517 Business Information Systems Development (3)
Survey of techniques and methodologies for user requirements analysis and systems design in development of business information systems. Examination of strategies for improvement of systems development productivity. Introduction of directions of new technological development, such as object-oriented paradigm and knowledge-based approach, from the business applications perspective. Discussion of various practical issues including controls and security, implementation strategies, integration with other systems, and system maintenance problems, etc. Prerequisite: BMGT 581 or consent of the instructor.
BMGT 525 Organizational Behavior Theory and Practice (3)
An examination of the theoretical and research foundations that explain behavior within the context of formal organizations. Topics covered include perception, attitude, motivation, personality, stress, group behavior, leadership, and organizational development.
In-depth coverage of the theories, skills and issues related to effective leadership practice in business organizations. Exploration of individual leadership strengths and weaknesses, ethical issues for leaders, and the roles leaders play in organizations. Prerequisite: BMGT 584 or consent of the instructor.
BMGT 527 Organizational Theory (3)
Advanced concepts of organizing, structuring, and managing an organization are addressed within both a profit and a not-for profit environment. Topical material presented in lecture format will be combined with case oriented seminars to involve the student in practical concepts of organizational design.
BMGT 528 Industrial Relations and Human Resource Management (3)
A course designed to acquaint the student with the general principles of personnel management and industrial relations including the legal aspects of employment and union management relations. Course will use lecture, cases, readings, and a term paper.
The aim of this course is to provide students with a knowledge of equal employment opportunity requirements and their impact on personnel and management practices. Emphasis on laws and regulations pertaining to race, sex, religion, national origin, age, and handicap discrimination.
BMGT 530 Communication Across Cultural Boundaries (3)
This course is designed to improve communication skills for the student’s self-development and for communicating in business. It is primarily concerned with the following three areas: The process of communication, oral reports, briefings, presentations to groups as well as conferences and meetings, and business letters. Students will be introduced to the international aspects of communication by conducting a short report by interviewing workers in multinational companies as to barriers related to business communication.
BMGT 535 Managing Work Groups and Teams (3)
This course is for students who will be responsible for managing, leading, or participating in task performing work groups and teams. Behavioral science concepts are used to explore how to create and maintain effective group and team environments. Course topics will include theories on group development, decision making, leadership, project management and the social construction of groups. A highly experiential teaching approach uses case studies, simulations, audio-video tape analysis, and small group research practicum to learn and practice how to create high performing group environments. Course completion should enable students to better manage and lead task performing work groups and teams. Prerequisite: BMGT 584 or permission of instructor.
BMGT 538 International Management (3)
This course is designed to provide fundamental knowledge of contemporary managerial problems as presented in foreign-influenced environments. Uniqueness of problems in planning, control, choosing foreign associates, plant locations, labor bureaucracy, legal constraints, and trade with foreign governments will be highlighted by text and through discussion of articles from current business periodicals. Prerequisite: BMGT 584 or consent of instructor.
BMGT 540 Managing Innovation (3)
An in-depth study of the phenomenon of innovation—its nature, process, and typology. Examination of the innovation process in its varied manifestations. Skills related to innovation will be studied along with the case histories of successful innovators. The creation and nurturing of new organizations around innovative product ideas will be examined. Discussion of various issues including corporate culture, team based participation, strategy, entrepreneurship, and marketing as they impinge on the innovative phenomenon. Prerequisites: All core requirements must be met or consent of instructor.
BMGT 555 Management Science (3)
A quantitative approach to business decision making. Model construction, algebraic models, E.O.Q. and break even. Certainty models, linear, integer and dynamic programming. Statistical models, simulations, stochastic processes, P.E.R.T. and network analysis. Game theory and elementary queuing theory. Prerequisites: BMGT 571.
BMGT 566 Dysfunctional Organizational Behavior (3)
An advanced survey of theory and research concerning the inappropriate behavior of people in organizations as well as the inappropriate actions of organizations. Topics include discrimination, theft, incivility, inappropriate policies, drug and alcohol abuse, psychological contract breach and workplace violence. Prerequisites: BMGT 584 or approval of the instructor.
BMGT 570 Problems in Operations Management (3)
This case study course should strengthen the skills and abilities of the student in three areas: (1) describing and understanding the operating process, (2) measuring and analyzing this process, and (3) developing and evaluating plans for changing the operating process within the context of the entire organization and its strategies. Prerequisite: BMGT 583.
BMGT 571 Business Statistics (3)
The course presents statistical concepts and their application for managerial decision-making. Computer based statistical analysis and the application of the insights gained through such statistical analysis for developing effective business decisions will be integrated into every aspect of the course. Topics addressed include organizing and summarizing data using databases, queries, graphical and tabular presentation of data using spread sheets, probability theory and sampling distributions integrated with analysis of data, estimation and hypothesis testing for one and more than one population136, correlations, and regression analysis, and introduction to quality control.
BMGT 581 Management of Information Systems (3)
This is an introductory course designed to familiarize students with managerial aspects of information technology in business organizations. The course provides a balance between technical and managerial aspects of information systems. Technical topics include hardware, software, databases, telecommunications and the Internet. Managerial aspects include Electronic Commerce, using IT for competitive advantage, knowledge management, decision support systems, and business process redesign. Prerequisite: BMGT 584 or consent of instructor.
BMGT 583 Production and Operations Management (3)
Topics addressed include production process selection; capacity scheduling; inventory management; product and process quality control issues; supply chain management; service operations management; and project scheduling. Every semester. Prerequisite: BMGT 571 with a grade of C or better.
BMGT 584 Management Skills (3)
This course focuses on the learning and application of interpersonal and communication skills that are necessary for effectively managing people in the workplace. A highly interactive course that will make extensive use of group case analysis and role-playing. Every semester.
BMGT 597r Individual Studies (1-4)
Designed to enable students to study selected topics in depth. Requires a written outline of work to be done, a statement describing the competencies to be developed and the method of assessment to be used in evaluation. Prerequisites: approval of adviser, faculty member, and department head.
Designed to enable students to conduct independent research. Prerequisites: admission to candidacy, approval of adviser, faculty member, and department head.
Marketing (BMKT)
Business Marketing Courses for Graduate Students Only
Only students admitted to UTC as degree or transient graduate students may take 500-level business courses. A selection of the graduate business courses is offered in the evening each semester including the summer.
BMKT 500 Special Topics in Marketing (1-3)
BMKT 545 Family Business Concepts and Practice (3)
Critical issues in family business are covered with incidents, tools, readings, and selected cases to illustrate those issues. There will also be a comprehensive review of research studies and practices in the management of family businesses.
BMKT 563 E-Business: Managing the Strategic Marketing Process (3)
The Internet has emerged as a key tool with computer mediated business environments changing traditional business models. This course provides hands-on coverage of the tools, terminology and strategic decision-making involved in e-business. Managing the strategic marketing implications of the Internet will be examined across a range of organizational models—from entrepreneurial startups to small businesses and large corporations, in both for profit and not-for-profit sectors. Prerequisites: BMKT 586 or consent of instructor.
Promotional mix components of personal selling, sales management, and advertising follow examination of consumer behavior. Prerequisite: BMKT 586 or consent of instructor.
BMKT 565 Problems in Marketing (3)
An application of marketing tools and concepts to problem solving, decision making, and determination of market opportunity; areas include demand stimulation, channel selection and evaluation, marketing research, pricing, product development, and orchestration of marketing programs. Prerequisite: BMKT 586 or consent of instructor.
BMKT 566 Seminar in Marketing (3)
Seminar designed to integrate the student’s understanding of marketing. A participation seminar based on student papers, invited speakers, and other activities. Prerequisite: BMKT 586 or consent of instructor.
BMKT 586 Marketing Management (3)
The goal of this course is to provide a decision-oriented overview of marketing management. This course focuses on the management challenge of designing and implementing marketing strategies that maximize customer satisfaction and firm profitability. Every semester. Prerequisites: ECON 501 with a grade of C or better.
BMKT 597r Individual Studies (2-4)
Designed to enable students to study selected topics in depth. Requires a written outline of work to be done, a statement describing the competencies to be developed and the method of assessment to be used in evaluation. Prerequisites: approval of advisor, faculty member, and department head.
Designed to enable students to conduct independent research. Prerequisites: admission to candidacy and approval of adviser, faculty member, and department head.
Economics (ECON)
National income; money and banking; fiscal and monetary policy; supply and demand; resource allocation; market structure; distribution of income.
UNDERGRADUATE COURSES
(from UTC’s 2008-2009 Undergraduate Catalog)
NOTE: Below are the course descriptions from the UTC Undergraduate Catalog for MACC FOUNDATION graduate level courses.
Accounting (BACC)
BACC 300 Intermediate Accounting I (3)
The theoretical foundations and structure of accounting as they relate to the presentation of financial statements. Emphasis will be on the framework underlying financial accounting and analysis of current assets. Every semester. Prerequisite: Accounting 202 with a grade of C of better, junior standing.
BACC 301 Intermediate Accounting II (3)
Theoretical foundations and structure of accounting as they relate to the presentation of financial statements. Emphasis will be placed on analysis of fixed assets, liabilities and equity. Every semester. Prerequisites: Accounting 300 with a grade of C or better.
BACC 302 Intermediate Accounting III (3)
The theoretical foundations and structure of accounting as they relate to the presentation of financial statements. Emphasis will be placed on analysis of the statement of cash flows, deferred taxes, leases, pensions, earnings per share, and other financial reporting considerations. Every semester. Prerequisites: Accounting 301.
BACC 305 Managerial Cost Accounting (3)
Introduction to the managerial-cost accounting models available for planning, controlling, and evaluating operations. Including: the development and utilization of unit standard costs, job order and process costing, variance analysis, direct and absorption costing models, and their data requirements. Every semester. Prerequisite: Accounting 202 with a grade of C or better, junior standing.
BACC 307 Federal Tax Accounting (3)
Fundamentals of federal income tax with major emphasis upon tax law and regulations applicable to individuals. Every semester. Prerequisite: Accounting 300 and 335, or approval of instructor.
Kinds of audits, systems of accounts, and methods of conducting audits. Preparation of working papers and reports. Fall and spring semesters. Prerequisites: Accounting 301, Management 212, Prerequisite or Corequisite: Accounting 408.
BACC 408 Accounting Information Systems (3)
This course provides an introduction to accounting information systems concepts. Emphasis is on the definition of accounting information, current accounting technology, the systems development life cycle, systems controls, accounting transaction cycles and related documents and files. Fall and spring semesters. Prerequisites: Accounting 300 and 305, or Accounting 312.
411 Taxation of Corporations and Partnerships (3)
Fundamentals of federal income tax laws covering the formation, liquidation and reorganization of corporations and partnerships. Emphasis is placed on the federal income tax laws as they relate to both the entity and the owner. Fall and spring semesters. Prerequisite: Accounting 301 and 307.
UNDERGRADUATE COURSES
(from UTC’s 2009-2010 Undergraduate Catalog)
NOTE: Below are the course descriptions from the UTC Undergraduate Catalog for MBA & MAcc elective courses. These courses are offered in a joint undergraduate and graduate level course. Graduate students must refer to the current class schedule and register for the 500 level listing of these classes.
Accounting (BACC)
BACC 407 Governmental Accounting (3)
Accounting systems of institutions and various governmental units. Fund transactions, revenues and expenditures, appropriations, and form and content reports. Fall and spring semesters. Prerequisite: Accounting 300.
BACC 411 Taxation of Corporations and Partnerships (3)
Fundamentals of federal income tax laws covering the formation, liquidation and reorganization of corporations and partnerships. Emphasis is placed on the federal income tax laws as they relate to both the entity and the owner. Fall and spring semesters. Prerequisite: Accounting 301 and 307.
Finance (BFIN)
BFIN 403 Financial Statement Analysis (3)
Techniques of financial statement analysis with special attention paid to the balance sheet and the income statement. Emphasis on current position, profitability, and financial structure of the firm. Spring semester. Prerequisites: Accounting 301 or 312, Finance 302, senior standing, and approval of instructor
BFIN 421 Security Analysis and Portfolio Management (3)
A course designed to introduce the undergraduate to advanced investment analysis and theory. Included in the course will be computer applications and analysis of investment vehicles and strategies. Fall and spring semesters. Prerequisites: Accounting 301 or 312, Finance 321 or 546, Management 100.
UNDERGRADUATE COURSES
("Special Topics Classes" not in the Undergraduate Catalog)
NOTE: Below are the course descriptions for MBA & MAcc elective courses that are not in the undergraduate catalog. These courses are offered in a joint undergraduate and graduate level course. Graduate students must refer to the current class schedule and register for the 500 level listing of these classes.
Accounting (BACC)
BACC 499– Controllership & Internal Auditing (3)-Spring 2010
The course will provide information on the role of the controller as a manager in a 21st century business entity. It will focus on the role of the controller as an internal business consultant and change agent in the organization. Likely topics will include financial reporting, cost accounting systems, lean accounting, internal control systems, internal audit function, and capacity analysis.
Prerequisites: BACC300 – Intermediate Accounting I and BACC305 Managerial Cost Accounting, both with a grade of C or better. For MBA students, BACC585 with a grade of B or better will be sufficient.
Management (BMGT)
BMGT 499- Export Management (3)- Spring 2010
Practical training on exporting, importing and international business, as well as an academic overview of international trade globally.
Prerequisite: Instructor Approval
SPRING 2010 GRADUATE SEMINAR COURSES
Marketing (BMKT)
BMKT 566 001, Seminar in Marketing (Spring 2010)
Seminar focusing on Services Marketing. Some of the topics addressed in the course include: the differences between the marketing of services as compared to products, characteristics of and marketing within service industries, customer service and satisfaction, customer retention and loyalty, customer relationship management, service quality, service processes, customers, and employees, and more. The course will include lecture, discussion, short presentations, exams, and written analyses of service encounters.
