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Course Descriptions

Business Administration

BA 101 BASIC BUSINESS AND COMPUTER APPLICATIONS (2)
This computer course will introduce students to the application of word processing, spreadsheets, database, presentation, email, and the internet. Students will demonstrate computer proficiency through a variety of hands-on demonstrations as well as successful completion of appropriate written assessments. This course is required for all majors that do not require CS 218. A student is not allowed to take this course after completion of CS 218. Also listed as CS 101.
 
BA 201 PRINCIPLES OF ACCOUNTING I (3)
The introductory course in double-entry accounting. Accounting principles and practices, the accounting cycle, accounting for a merchandising enterprise, periodic reporting procedures, and accounting systems design are topics covered.

BA 202 PRINCIPLES OF ACCOUNTING II (3)
A continuation of BA 201 to include accounting for cash, receivables and temporary investments, inventories, plant and  intangible assets, payroll, payables, partnerships, corporations, and an introduction to managerial accounting. Prerequisite: BA 201

BA 221 LEGAL ENVIRONMENT OF BUSINESS (3)
A comprehensive study of the legal environment concentrating on business, contracts, personal and real property law, sales, creditors’ rights, agency, business organization and estates. The Uniform Commercial Code, Corporations and Partnerships Acts and case studies will also form an integral part of the course.

BA 255 PERSONAL FINANCIAL PLANNING
This course is designed to help the individual and family make intelligent, informed decisions regarding financial management.

BA 251 PRINCIPLES OF MACROECONOMICS (3)
An introduction to macroeconomics with emphasis on applying basic macroeconomic models to recent economic events. Special consideration is given to the determinants of unemployment, inflation, and economic growth. Also listed as EC 251.

BA 252 PRINCIPLES OF MICROECONOMICS (3)
An introduction to Microeconomics with emphasis on applying basic macroeconomic analysis to consumer and firm decisions. Special consideration is given to price determination and the various market structures. Also listed as EC 252.

BA 300 BUSINESS STATISTICS (3)
This course uses Excel to address an array of statistical tests and analytical techniques central to all business areas. The core topics include confidence estimates and hypothesis testing with Excel, single variable regression, multiple variable linear regression, time series models, quality control, and probability distributions key to risk management. Prerequisite: Math 132 and CS 218. Also listed as M 300. (On demand)

BA 301 INTERMEDIATE ACCOUNTING I (3)
A continuation of BA 202. Topics include financial accounting standards, concepts, the accounting system, cash and receivables, the time value of money, and the financial statements including the income statement, balance sheet, and statement of cash flows. Prerequisite: BA 202

BA 302 INTERMEDIATE ACCOUNTING II (3)
A continuation of BA 301. Topics include inventories; property, plant, and equipment; depreciation, impairments, and depletion; intangible assets; current liabilities and contingencies; long-term liabilities; and stockholder’s equity. Prerequisite: BA 301

BA 303 INTERMEDIATE ACCOUNTING III (3)
A continuation of BA 302. Topics include dilutive securities and earnings per share; investments; revenue recognition; accounting for income taxes; pensions and post retirement benefits; leases; accounting changes and error analysis; statement of cash flows – advanced issues; and full disclosure in financial reporting. Current accounting issues are also examined. Prerequisite: BA 302

BA 309 MANAGERIAL ACCOUNTING (3)
This course is concerned with cost accounting concepts and objectives; cost information systems and cost accumulation procedures; planning and control of factory overhead, materials and labor; planning of profits, costs and sales; and in cost and profit analysis. Prerequisite: BA 202

BA 315 BUSINESS COMMUNICATIONS (3)
An introduction to communication in business, including speaking, listening, writing, reading, nonverbal messages, and technologies. A formal business report, business letters, and oral presentations will be required. Prerequisite: E 102

BA 320 COMPLIANCE, ETHICS, AND HEALTHCARE LAW (3)
A study of the legislation, regulations, and legal issues affecting healthcare organizations. Topics include healthcare law, compliance with federal and state guidelines, ethical decision making, conflicts of interest, fraud and abuse, risk management, medical malpractice, patient privacy, and tort law. Emphasis is placed on the role of the healthcare manager in organizational compliance, including licensing and accreditation agencies.

BA 321 PRINCIPLES OF MANAGEMENT (3)
An examination of the functions of management: planning, organizing, leading, controlling, and staffing. Topics include the history of management thought, strategic planning, decision making, managerial ethics, organizational structure, supervising teams, and managing change.

BA 322 OPERATIONS MANAGEMENT (3)
A study of the theories and concepts related to the process of transforming inputs (material, time, resources) into outputs (goods, services, information). Topics include forecasting techniques, process selection, capacity planning, plant design and layout, quality control, inventory management, just-in-time operations, and queing theory. Prerequisites: BA 321, BA/M 300 (May take BA/M300 simultaneously with permission of the instructor.)

BA 331 LABOR RELATIONS (3)
American labor history, structure and philosophy of contemporary unions, nature of collective bargaining, and dispute settlement. Prerequisite: BA 321

BA 340 INTRODUCTION TO HEALTHCARE MANAGEMENT (3)
A survey of health care systems in the United States, including hospitals and health networks, ambulatory care organizations, managed care organizations, long-term care networks, and public health systems. The course includes an overview of organizational structures, delivery systems, public policy, and issues related to access to healthcare.

BA 345 BUSINESS ETHICS (3)
Designed to help students make ethical business decisions and analyze the implications of these decisions in an ever-changing business world. Topics covered include social responsibility, office ethics, corporate ethics, technology and ethics, communication and ethics, and business relationships and ethics. The case method of study will be used extensively.

BA 350 MARKETING FOR HEALTHCARE ORGANIZATIONS (3)
A study of the marketing concepts of products and services, distribution, promotion, and pricing for healthcare organizations. Topics include marketing planning, conducting marketing research, publicity, public relations, healthcare advertising, marketing communications, influencing healthcare consumer behavior, and customer relationship management.

BA 351 PRINCIPLES OF MARKETING (3)
This course examines the marketing mix of product place, promotion, and price in the movement of goods and services from producers to consumers. Topics include market segmentation, consumer behavior, advertising, public relations, marketing research, e-marketing, and ethical decision-making in marketing.

BA 352 INTERNATIONAL MANAGEMENT (3)
Analysis of operating policies, procedures, and managerial problems of multinational companies along with the various cultural diversities will be emphasized. Prerequisite: BA 321

BA 355 CONCEPTS OF ORGANIZATIONAL BEHAVIOR (3)
An examination of theory and research dealing with the behaviors of people in organizations. Topics covered include organizational culture, the socialization process, theories of motivation, communication, group dynamics, leadership, stress, personal power and politics. Prerequisite: BA 321. Also listed as PY 355

BA 361 MONEY AND BANKING (3)
A study of the role of money, institutions, and financial markets. Special emphasis is placed on examining central bank policies that target interest rates, money supply measures and banking regulations. How such polices are perceived and accepted by financial markets and bring about macroeconomic change to an economy are topics within the scope of this course. Prerequisite: BA/EC 251, 252. Also listed as EC 361.

BA 362 COMMERCIAL BANKING (3)
This course covers the topic of bank management and financial services. The role and functions of traditional banks and their competitors are analyzed. The course focuses on real world management actions, decisions, and problems. Prerequisites: BA/EC 251 and BA/EC 252

BA 365 PRINCIPLES OF REAL ESTATE (3)
This course is designed to provide a basic overview of the use and sale of real estate. Major topics include: appraisals, title and property insurance, real estate contracts, duties of sales agents and brokers, financing, investing, and government involvement in the real estate sector. A special emphasis will be given to Tennessee laws, licensing, and procedures.

BA 367 RISK AND INSURANCE (3)
The major purpose of the course is to help students understand the nature of risk, risk management concepts and the theory and practice of insurance; to familiarize students with the  major insurance policies used by individuals and families; and finally to introduce students to insurance used in business firms. The emphasis of the course is on the consumers of insurance.

BA 380 AUDITING (3)
The course is an introductory course that provides an overview of auditing concepts, theories, objectives, methods, and techniques. It focuses on providing a common body of knowledge applicable to both internal and external auditing. Study includes audit engagement planning, internal control, risk assessment, audit tests, workpapers, and reports. Prerequisite: BA 302 (Students may take concurrently with BA 302 with permission of the instructor.)

BA 397r INTERNSHIP IN BUSINESS (3, 6)
On-the-job experience directed by a member of the Business Administration faculty. Students may earn up to 6 semester hours. Prerequisite: Approval of Business Administration Chair and Junior/Senior standing

BA 404 TAX ACCOUNTING I (3)
Taxation theory, tax law, and technical applications of the Federal Revenue Act are examined with a focus on the taxation of individual and business income. The structure of the individual income tax return is examined, to include proper use of forms and application of appropriate procedures. Returns are prepared using tax preparation software, supported by Internal Revenue Internet access and other online resources. Prerequisite: BA 202

BA 405 TAX ACCOUNTING II (3)
A continuation of BA 404 with added emphasis on intermediate and advanced tax issues for individual taxpayers. Taxation of corporations is covered in the last half of the course, followed by a basic introduction to taxation of partnerships, estates, and trusts. Prerequisite: BA 404

BA 408 ACCOUNTING SYSTEMS (3)
A study of gathering, organizing, classifying, and presenting accounting data in support of operations, as well as to provide information for external reporting. The interrelationship of accounting systems with auditing, internal control, and management information systems is emphasized. Prerequisite: 12 hours of Accounting

BA 410 BUSINESS POLICY (3)
A capstone course required of all Business Administration Majors. Management problem solving, problem analysis, and design- making procedures will be presented. The case method of study is used extensively. Prerequisite: Senior standing and completion of business core requirements. 

BA 415 HEALTH SERVICES FOR THE ELDERLY (3)
Covers socioeconomic, cultural, and demographic trends affecting health and medical care for older persons; political and legal developments; healthcare facilities and alternatives to institutionalization; geriatrics and gerontology for the administrator.

BA 421 HUMAN RESOURCE MANAGEMENT (3)
A study of the theory and practices related to attracting, motivating, rewarding and retaining people. Topics covered include job analysis and design, interviewing and selection, equal employment opportunity, managing a diverse workforce, performance appraisal, compensation, benefits, and labor relations.

BA 425 ENTREPRENEURSHIP (3)
This course involves the many facets of planning, establishing, and operating a business. Creating and understanding a business plan is part of this course. Prerequisite: BA 321

BA 430 HUMAN RESOURCE MANAGEMENT FOR HEALTHCARE ORG. (3)
A comprehensive study of the theories and practice regarding attracting, rewarding, developing and retaining human resources in healthcare organizations. Topics include recruitment, selection, compensation, evaluation, motivation, benefits administration, labor relations, and personnel law unique to healthcare occupations. Prerequisite: BA 340

BA 431 TRAINING AND DEVELOPMENT (3)
An examination of theories and research concerning the assessment, design, development, implementation and evaluation of training and development programs. Topics covered include adult education theory, instructional methods, on-the-job training, e-learning and training technology, management development and program evaluation. Prerequisite: BA 421

BA 435 MANAGERIAL FINANCE (3)
This course focuses on financial issues facing managers of corporations and small businesses. Attention is given to the four basic areas of financial policy and management: short and long- erm financing, investments, financial institutions, and international finance. Prerequisites: M 300, BA 202. Also listed as EC 435

BA 440 ADVANCED ACCOUNTING (3)
The first one-third of the course introduces the student to business combinations, mergers and consolidations. Worksheet procedures are learned which facilitate preparation of consolidated financial statements. The middle part of the course covers accounting for partnerships, accounting for foreign currency transactions, and selected industry-specific accounting procedures. The last one-third is comprised of accounting for governments and other nonprofit entities, such as hospitals and universities. Prerequisite: BA 302

BA 445 HEALTHCARE FINANCIAL MANAGEMENT (3)
Provides an overview of both short-term and long-term issues in healthcare financial management. Topics include cash forecasting and management, collection and disbursement techniques, financial planning and budgeting, receivables management, capital budgeting, and the role of financial intermediaries and government agencies in reimbursing healthcare providers. Prerequisite: BA/M300

BA 450 MANAGED HEALTHCARE (3)
A comprehensive review of the various types of managed healthcare organizations. The course will be presented from the perspective of healthcare providers as well as the managed care organizations. The theory and strategy of managed care, as a cost control in healthcare will be studied.

BA 451 INTERNATIONAL TRADE AND FINANCE (3)
A study of international trade theory and policy, with emphasis on trade barriers and international economic integration, plus a study of international financial economics, with emphasis on exchange rate determination and international macroeconomic policies. Prerequisites: BA/EC 251, 252. Also listed as EC 451

BA 457 FINANCIAL INVESTMENTS (3)
The course provides a basic overview of key investment concepts and the investment environment. The course will acquaint students with the fundamental principles of investing in the securities market, various investment conceptual tools and managing an investment portfolio. A special emphasis will be placed on investing in stocks, bonds, mutual funds, and other securities. Prerequisites: BA 201, 202, BA/EC 251, 252, and BA/M 300. Also listed as EC 457

BA 461r BUSINESS SEMINAR (1-3)
A study of selected current topics in the field of business. Open to senior business majors only.

BA 470 PERSONNEL LAW (3)
Historical and philosophical background of employment law and its impact in the workplace. Topics covered include collective bargaining and the labor movement, civil rights legislation, anti- discrimination laws, wrongful discharge, workplace safety and health, and employee welfare plans. Prerequisites: BA 221, BA 421

BA 475 CURRENT ISSUES AND TOPICS IN HEALTHCARE (3)
This course will focus on current trends and new strategies relating to healthcare management.

BA 480 COMPENSATION (3)
An examination of salary and benefit practices used by organizations to attract, reward, motivate and retain employees. Topics include pay models, internal alignment, external competitiveness, designing pay structures, pay-for-performance, team rewards, benefits design and administration, union role in  compensation, and international pay.

BA 485 ADVANCED AUDITING: EXTERNAL (3)
This course builds upon the material introduced in the introductory auditing course, BA 380. The focus is on concepts, theories, procedures, and techniques applicable primarily to external auditors who perform the independent audit function. The course includes a study of audit planning, assessing audit risk, internal control, statistical sampling, and substantive audit tests of the accounting cycles. The course also explores other engagements appropriate for the external auditor. Prerequisite: BA 380

Computer Information Systems

CS 101 BASIC BUSINESS AND COMPUTER APPLICATIONS (2)
This computer course will introduce students to the application of word processing, spreadsheets, database, presentation, email and the internet. Students will demonstrate computer proficiency through a variety of hands-on demonstrations as well as successful completion of appropriate written assessments. This course is required for all majors that do not require CS 218. A student is not allowed to take this course after completion of CS 218. Also listed as BA 101.

CS 210 INTRODUCTION TO PROGRAMMING (3)
Provides preparation for the first-term programming students and gives overview of computer systems. Includes flow-charting, logic, data processing concepts and introductory programming concepts using C++ and JAVA.

CS 218 INTRODUCTION TO MICROCOMPUTER APPLICATIONS (3)
An introduction to the use of computers in business, including operating systems, database, word processing, spreadsheets, and graphics. This course should be taken before any other CS course.

CS 220 COMPUTER PROGRAMMING I (3)
An introduction to digital computing techniques using a higher level language such as C++ and JAVA. Algorithms, flowcharting, programming, and documentation of numerical and non-numerical problems. Introduction to computer information systems terminology and concepts such as hardware and computer application areas. Prerequisite or co-requisite: CS 210 or permission of instructor

CS 228 ADVANCED MICROCOMPUTER APPLICATIONS (3)
Advanced concepts in microcomputer application packages; study of the analysis, design, and implementation of business computer systems; methods and techniques for systems development; heavy emphasis will be placed on Microsoft Excel and Microsoft Access. Prerequisite: CS 218 or permission of instructor

CS 320 COMPUTER PROGRAMMING II (3)
Continued development of programming style using abstract data structures and top-down design with C++ and JAVA. Debugging and testing of large programs. Emphasis on algorithm development. Strings, stacks, queues, recursion, and list processing. Discussion of compilation techniques. Prerequisite: CS 220

CS 350 COMPUTER ORGANIZATION AND ASSEMBLY LANGUAGE (3)
Number representation and arithmetic, basic digital devices and their Boolean representations; introduction to logical circuit design and simplification using Boolean algebra and Karnaugh maps; architecture and programming or a simple microprocessor using assembly language. Prerequisite: CS 320

CS 450 CONTROL PROGRAMS (3)
Control Programs is the continuation of CS 350, Computer Organization and Assembly Language. The course will examine number representation and arithmetic, digital devices and their Boolean representations; a further look at logical circuit design and simplification using Boolean algebra and Karnaugh maps; architecture and programming of a microprocessor using assembly language. Prerequisite: CS 350

CS 470 SYSTEMS ANALYSIS AND DESIGN (3)
A capstone course required of all Computer and Information Systems Emphasis students. A study of systems analysis and design aspects of software engineering to include information systems and systems analyst tools and techniques of systems analysis, and the life cycle concept of system development. Also, a group design effort, which will concentrate on developing a major software. Oral and written presentations of progress and final result required. Prerequisite: Senior Standing (This course was previously CS 381)

Economics

EC 251 PRINCIPLES OF MACROECONOMICS (3)
An introduction to macroeconomics with emphasis on applying basic macroeconomic models to recent economic events. Special consideration is given to the determinants of unemployment, inflation, and economic growth. Also listed as BA 251. 

EC 252 PRINCIPLES OF MICROECONOMICS (3)
An introduction to Microeconomics with emphasis on applying basic macroeconomic analysis to consumer and firm decisions. Special consideration is given to price determination and the various market structures. Also listed as BA 252.

EC 361 MONEY AND BANKING (3)
A study of the role of money, institutions, and financial markets. Special emphasis is placed on examining central bank policies that target interest rates, money supply measures and banking regulations. How such polices are perceived and accepted by financial markets and bring about macroeconomic change to an economy are topics within the scope of this course. Prerequisite: BA/EC 251, 252. Also listed as BA 361.

EC 435 MANAGERIAL FINANCE (3)
This course focuses on financial issues facing managers of  corporations and small businesses. Attention is given to the four basic areas of financial policy and management: short and long- erm financing, investments, financial institutions, and international finance. Prerequisite: BA/M 300, BA 202. Also listed as BA 435.

EC 451 INTERNATIONAL TRADE AND FINANCE (3)
A study of international trade theory and policy, with emphasis on trade barriers and international economic integration, plus a study of international financial economics, with emphasis on exchange rate determination and international macroeconomic policies. Prerequisites: BA/EC 251, 252 Also listed as BA 451.

EC 457 FINANCIAL INVESTMENTS (3)
The course provides a basic overview of key investment concepts and the investment environment. The course will acquaint students with the fundamental principles of investing in the securities market, various investment conceptual tools and managing an investment portfolio. A special emphasis will be placed on investing in stocks, bonds, mutual funds, and other securities. Prerequisites: BA 201, BA 202, BA/EC 251, 252 and BA/M300. Also listed as BA 457.