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Course Descriptions

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 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 255 PERSONAL FINANCIAL PLANNING (3)
This course is designed to help the individual and family make intelligent, informed decisions regarding financial management.

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. Prerequisites: Math 132 and CA 218. Also listed as M 300.

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, and controlling. Topics include the history of management thought, strategic planning, decision making, managerial ethics, organizational structure, supervising teams, and managing change.

BA 322 PROJECT MANAGEMENT (3)
A study of the theories and concepts related to the process of transforming inputs (material, time, resources) into outputs (goods, services, information). Special emphasis is placed on key topics in the areas of (1) operations strategy, (2) process and service design, (3) process improvement, (4) quality management and statistical quality control, (5) forecasting, (6) waiting line management, (7) yield management, (8) project management, and (9) lean management. 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 335 CORPORATE FINANCE (3)
This course focuses on basic financial concepts. It acquaints students with the basic issues facing financial managers such as capital budgeting, capital structure, and working capital management. It provides students with an understanding of time value of money, financial statements and cash flow, valuation of stock and bonds, capital investment decisions, risk and return, and long-term and short-term financing. Prerequisites: BA 202, BA/M300. Also listed as EC 335

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 341 INTEGRATED MARKETING COMMUNICATIONS (3)
This course focuses on marketing communication through the use of the promotion mix: advertising, personal selling, sales promotion, public relations, and direct marketing. Utilizing fundamental marketing principles, students will prepare an integrated marketing communications plan for reaching target markets. Other topics include: targeting, positioning, budgeting, effective promotion messages, media planning, sponsorships, and sales promotion management. Prerequisite: BA 351

BA 343 BUYER BEHAVIOR (3)
This course examines the buying decision making processes for both consumers and businesses from a marketing perspective. Internal and external influences are examined for their influence on the buying behavior model. Prerequisite: BA 351

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 362 FINANCIAL MARKETS AND INSTITUTIONS (3)
This course covers the fundamentals of financial markets and institutions. It examines the structure of the financial system, financial intermediation, financial products, the role of central banks and their policies, and banking regulation. Special emphasis is placed on current banking and regulatory issues, and financial integration at the global level. Prerequisites: BA/EC 251 and BA/EC 252. Also listed as EC 362

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. Prerequisite: BA 221

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 371 SALES MANAGEMENT (3)
The sales management process including the personal selling process, planning, sales force motivation, territory management, selection, training, supervising, and compensation are major topics of the course. Techniques for sales management problem solving will be provided through the case method. Prerequisite: BA 351

 
 

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, work papers, 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. Prerequisites: 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 STRATEGY (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. Prerequisites: Senior standing and completion of business core requirements. May be taken concurrently with BA/EC 435.

BA 415 LONG TERM CARE ADMINISTRATION (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 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 458 FINANCIAL ANALYSIS (3)
A study of the analysis and interpretation of financial statements with an emphasis in the calculation of profitability and valuation of for-profit commercial enterprises. Topics under study include the use of financial statements in determining intrinsic value, the importance of analyzing cash flow in valuation and valuation of securities issues including the use of valuation techniques and risk analysis for private and public investment decision-making and in credit lending determinations. Prerequisites: BA 251, BA 252 and BA 335.

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 EMPLOYMENT 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 471 INTERNATIONAL MARKETING (3)
An emphasis on designing marketing strategies for the international and global arena. The impact on marketing mix decisions from international diversities such as culture, economics, political/legal, and financial will be the focus of the course. Prerequisites: BA 351

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

 
 

BA 478 STAFFING ORGANIZATIONS (3)
A study of the principles, practices and issues related to the acquisition and flow of talent in and through organizations. The concepts of workforce planning, internal and external recruitment techniques, measurements of staffing models, and retention of employees will be examined. Prerequisite: BA 421

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 481 RETAIL AND E-MARKETING (3)
This course will extend beyond the basic principles of the marketing mix to extensive marketing plan development founded on marketing research that includes marketing opportunity analysis, demand forecasting, and application/problem solving for both domestic and international markets. Emphasis is on market planning for changing market conditions and competitive advantage. Prerequisite: BA 351

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

BA 486 LOGISTICS AND SUPPLY CHAIN MANAGEMENT (3)
Focuses on components of the supply chain and decision making needs within the channel and their influence on the logistic management process. Emphasis is on developing a logistics strategy. Prerequisites: BA/M 300 and BA 351

BA 491 MARKETING MANAGEMENT (3)
This course will extend beyond the basic principles of the marketing mix to extensive marketing plan development founded on marketing research that includes marketing opportunity analysis, demand forecasting, and application/problem solving for both domestic and international markets. Emphasis is on market planning for changing market conditions and competitive advantage. Prerequisites: BA 351 and Permission of Instructor

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 microeconomic analysis to consumer and firm decisions. Special consideration is given to price determination and the various market structures. Also listed as BA 252.

EC 335 CORPORATE FINANCE (3)
This course focuses on basic financial concepts. It acquaints students with the basic issues facing financial managers such as capital budgeting, capital structure, and working capital management. It provides students with an understanding of time value of money, financial statements and cash flow, valuation of stock and bonds, capital investment decisions, risk and return, and long-term and short-term financing. Prerequisites: BA 202, BA/M300. Also listed as BA 335

EC 362 FINANCIAL MARKETS AND INSTITUTIONS (3)
This course covers the fundamentals of financial markets and institutions. It examines the structure of the financial system, financial intermediation, financial products, the role of central banks and their policies, and banking regulation. Special emphasis is placed on current banking and regulatory issues, and financial integration at the global level. Prerequisites: BA/EC 251 and BA/EC 252. Also listed as BA 362

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 term financing, investments, financial institutions, and international finance. Prerequisites: 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.

MIS 310 BUSINESS PROGRAMMING
This course provides a universal approach to programming by addressing programming style and logical thinking for all programming situations. Comprehensive approaches to object orientation concepts, UML diagrams, databases, debugging, and flowcharting are major topics of this course.

MIS 328 BUSINESS INFORMATION APPLICATIONS (3)
Advanced concepts in microcomputer application packages; study of the analysis, design, and implementation of spreadsheet and database business computer applications; methods and techniques for systems development; introduction to programming languages such as JAVA are covered in this course. Prerequisite: CA 218 or proficiency examination

MIS 350 BUSINESS OPERATING SYSTEMS (3)
An exposure to the concepts of multiple business operating systems. Topics include processes, inter-process communication and synchronization, management of computer resources, deadlock problems and avoidance, sharing and protection of processes and data, file systems and implementation. This course addresses multiple business operating systems in terms of design and implementation. A major focus will be comparisons of operating systems.

MIS 361 BUSINESS NETWORK DESIGN (3)
Principles and implementation of computer networks; architectures, protocol layers, internetworking and addressing case studies are covered in this course. Concepts and methods of network operating systems design and administration will be studied. Network operating systems and overall network protocols are discussed.

MIS 470 BUSINESS SYSTEMS ANALYSIS AND DESIGN (3)
A study of systems analysis and design aspects through case analysis and project systems management. Topics include analyzing the business case, requirements modeling, data and process modeling, and development strategies, with an increased focus on object modeling and project management. Students also learn about output and user interface design, data design, systems architecture and implementation, and systems operation, support and security.

MIS 480 BUSINESS SYSTEMS SECURITY & RISK MANAGEMENT (3)
Domestic and international standards of information security will be provided through technical information security componets including access control models, information security governance, and information security program assessments and metrics.