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.
412 Taxation of Estates, Gifts and Trusts (3)
A study of the federal taxation of wealth transfers, including federal estate and gift taxes, and the income taxation of estates and trusts. Prerequisites: Accounting 307.
495r Departmental Honors
(1-3 hours per term, 4 hours for the two terms)
Every semester. See Departmental Honors. Student must submit an Individual Studies/Research Contract to the Records Office at the time of registration.
497r Research (1-3)
Every semester. Prerequisite: approval of department head. Student must submit an Individual Studies/Research Contract to the Records Office at the time of registration.
498r Individual Studies (1-3)
Every semester. Prerequisite: approval of department head. Student must submit an Individual Studies/Research Contract to the Records Office at the time of registration.
499r Group Studies (1-3)
Every semester.
Finance
Associate Professor Stan Davis, Acting Head
The Department of Finance offers a concentration designed to prepare students for positions in the profit and nonprofit sectors. The Bachelor of Science degree in Business Administration may be obtained with a concentrations in Finance.
The mission of the Department of Finance at the undergraduate level is to:
- Advance the mission of the College of Business;
- Provide students majoring in finance an opportunity to acquire the knowledge and skills necessary for success in a finance career or graduate program;
- Provide students majoring in other business disciplines an opportunity to acquire basic finance knowledge and skills;
- Provide fundamental financial knowledge to nonbusiness students seeking to enhance personal skills or achieve individual career objectives.
The Department of Finance is committed to providing high-quality educational programs supported by ongoing faculty research and active participation in community and professional organizations.
2007 - Business Administration: Finance (B.S.)
- General Education (see list of approved courses)
- Rhetoric and Composition: Two approved courses in rhetoric and composition (6 hours)
- Mathematics: Mathematics 131* (3 hours)
- Statistics: Management 211* (3 hours)
- Natural Sciences: Two approved natural science courses, at least one including a laboratory component (7-8 hours)
- Humanities and Fine Arts: 2 approved humanities and fine arts courses, one from fine arts and one from either (6 hours)
- Cultures and Civilizations: Option A: One approved Western Humanities course and one approved Non-Western Cultures and Civilizations course OR Option B: two approved World Civilization courses (6 hours)
- Behavioral and Social Sciences: One course from Economics 101* or 102* and one course from Anthropology 152*, Political Science 101*, Psychology 101*, or Sociology 151* (6 hours)
Major and Related Courses
- Economics 101#, 102# and one course from Anthropology 152#, Political Science 101#, Psychology 101#, or Sociology 151#
- Management 100; Mathematics 131# and 136 (if exempted from Mathematics 131, student must take Mathematics 136); Theatre and Speech 109; Management 310;
- 31 hours from the College of Business including: Accounting 201, 202, 335; Finance 302; Management 211#, 212, 311, 315, 440, 441; Marketing 313
- Accounting 312, 408
Completion of one of the following tracks:
Business Finance Track
- 18 hours including Finance 318, 320, 321, 412, 421, 423
- Students who are pursuing a double concentration in both accounting and finance may substitute one of the required accounting courses for either Finance 318, 412, 421 or 423. The required Accounting courses are 300, 301, 302, 305, 307 and 405.
- 3 hours chosen from any 300 or 400 level Accounting or Finance course
- 6 hours chosen from any 300 or 400 level course in Accounting, Economics, Entrepreneurship, Finance, Management, Marketing, or Business Administration 390r
Investments Track
- This track is designed to prepare students to take the CFA® Level I exam.
- 15 hours including Finance 318, 320, 321, 412, 421
- 3 hours from Finance 423 or Business Administration 390r
- 9 hours including Finance 403, 431 and 488
- 2.0 average in all Finance courses.
- Electives to complete 120 hours.
- A minimum of 54 hours of the 120 total must be taken at the 300-400 level.
- Maximum of 69 hours accepted in the College of Business courses; i.e., at least 51 hours other than College of Business courses must be completed.
- At least 50 percent of the business credit hours required for the B.S. degree in Business Administration must be earned at UTC.
- See additional requirements.
*Also satisfies requirement in the
major.
#Also satisfies general education requirement.
FINANCE COURSES (BFIN)
300 Small Business Finance (3)
The role and nature of finance in the small business. The essential tenants and concepts of small business finance are distinguished from corporate finance. Fall and spring semesters. Prerequisite: Accounting 200.
301 Personal Finance (3)
Designed to help the individual and family make intelligent, informed decisions on personal financial management. On demand.
