Departments
ADMINISTRATIVE
OFFICERS
R. Dean Lewis, Ph.D.,
Interim Dean, College of Business AdministrationMitchell J. Muehsam, Ph.D., Interim Associate Dean, College of Business Administration
Ronald J. Beckman, Ph.D., Chair, Department of Accounting
William B. Green, Ph.D., Chair, Department of Economics and Business Analysis
Leroy W. Ashorn, Ph.D., Chair, Department of General Business and Finance
Roger D. Abshire, D.B.A., Chair, Department of Management and Marketing
Majors |
Degrees |
| Accounting | B.B.A. |
| Economics | B.B.A. |
| International Business | B.B.A. |
| General Business | B.B.A. |
| Finance | B.B.A. |
| Management | B.B.A. |
| Marketing | B.B.A. |
SCHOLARSHIPS
Numerous scholarships are available on a competitive basis for students
enrolled in the College of Business Administration. Applications for the
various scholarships are available in the Dean's office. Scholarship
recipients are announced in April for the following academic year.
ACADEMIC DISTINCTION PROGRAM
Superior students are offered a program culminating in a diploma with an
engraved designation that the degree is conferred "With Academic Distinction."
A candidate for this program must be of junior standing, must have completed
fifteen hours in his/her major with a grade point average of not less than
3.5 and an overall grade point average of 3.5. Eligible students, with the
consent of the department chair, will register for two consecutive long
semesters for a research project under the direction of his/her major
department chair. Interested students should consult with his/her department
chair.
GRADUATE STUDIES
The College of Business Administration is authorized to offer the Master of
Business Administration degree. A student may minor in Economics or Business
Administration in programs of study pursuant to the Master of Arts, Master of
Science, or Master of Education degrees. The Graduate Catalogue provides
additional information regarding graduate studies in the College of Business
Administration.
FOUNDATION KNOWLEDGE FOR BUSINESS
Core Courses (39 semester hours)
| Accounting | ACC 231,232 | 6 hours |
| Economics | ECO 233,234 | 6 hours |
| Business Legal Environment | GBA 281 | 3 hours |
| Business Statistics | BAN 232 | 3 hours |
| Business Finance | FIN 367 | 3 hours |
| Marketing | MKT 371 | 3 hours |
| Management | MGT 380, 475, 476 | 9 hours |
| Business Communications | GBA 389 | 3 hours |
| Management Information Systems | MIS 388 | 3 hours |
Each program of study pursuant to the Bachelor of Business Administration degree includes the Core Courses for the Foundation Knowledge for Business. Additional course requirements are outlined by specific departments.
| Art, Dance, Music, or Theatre | 3 hours |
| Computing Science143 | 4 hours |
| English 164, 165, SCM 282 and 3 hours from ENG 265, 275, and 295 | 12 hours |
| Political Science 261, 3 hours | 6 hours |
| History 163, 164 | 6 hours |
| Electives* | 3 hours |
| Laboratory Science | 8 hours |
| Mathematics 199, 299 | 6 hours |
| Kinesiology or accepted substitutes | 2 hours |
*Each major has specific requirements; see major outline.
FIFTY PERCENT REQUIREMENT
No more than 50 percent (excluding nine hours of Economics and six hours of
statistics, BAN 232, 363, 364) of the required curriculum for a B.B.A. degree
may come from the College of Business Administration. Transfer students must
take at least 50 percent of the required business curriculum for the B.B.A.
degree in residence at Sam Houston State University.
Internships
A student may earn a maximum of six hours in approved supervised educational
work experience in internships. Internship applications are available from
the sponsoring academic department and from the Career Planning and Placement
Center. In order to receive academic credit, a student must obtain prior
approval from the Department Chair of his/her major and must meet the
guidelines established by the College of Business Administration for
monitoring the quality of the learning experience.ENTRY TO UPPER DIVISION COURSES
Admission to the undergraduate upper division courses, i.e., 300- and
400-level, in the College of Business Administration, will be limited to those
junior and senior students with classification determined by semester hours
completed.| ACC 231, 232 | 6 hours |
| ECO 230 | 3 hours |
| MKT 371 | 3 hours |
| MGT 380 | 3 hours |
| FIN 367 or 334 | 3 hours |
| Business electives | 3 hours |
| TOTAL | 21 hours |
Requirements for the minor in Business Education (Teacher Certification) for those who desire to use business as a teaching field:
| ACC 231, 232 | 6 hours |
| ECO 233, 234 | 6 hours |
| GBA 260, 362, 389 | 9 hours |
| FIN 171 | 3 hours |
| MGT 380 | 3 hours |
| TOTAL | 27 hours |
A business major may have the requirements for a teaching certificate added when a degree plan is prepared. See secondary teaching certification requirements in this catalogue.
Note:
A non-business major may not take more than twenty-five percent of his/her program from the business curriculum.
DEPARTMENT OF ACCOUNTING
CHAIR:Nowlin R Quarles
FACULTY: Brewer, Duvall,
Green, Harwell,
Hawkins, Ketchand,
Quarles, Rowe,
Sangster
The mission of the Department of Accounting is to advance the mission of the
College of Business Administration. The Department's Mission is (1) to provide
students majoring in accounting the opportunity to acquire the requisite
knowledge and skills necessary to be successful in accounting careers and to
pursue graduate studies, (2) to provide students majoring in other business
disciplines or minoring in business the opportunity to acquire basic accounting
knowledge and skills, and (3) to provide students not majoring or minoring in
business the opportunity to acquire the accounting knowledge and skills that
will enhance their careers and/or personal life. The Department is committed
to excellence in teaching, intellectual contributions, and service.
The prerequisites for applying to sit for the Certified Public Accountant's
examination (CPA) in Texas include these: (1) any baccalaureate degree, (2) 36
credit hours of Accounting, and (3) 150 credit hours of college work. The
Department of Accounting offers a Five-Year Program whereby a student may
satisfy the above requirements and at the same time earn a Master of Business
Administration (MBA) degree. Interested students may contact either the Chair
of the Department of Accounting or the Associate Dean of the College of
Business Administration for information about this program.
Curriculum: Major In Accounting
| First Year | Credit | Second Year | Credit | |
| ENG 164, 165 | 6 | ENG 265, 275, or 295 | 3 | |
| HIS 163, 164 | 6 | SCM 282 | 3 | |
| MTH 199, 299 | 6 | ECO 233, 234 | 6 | |
| Laboratory Science | 8 | POL 261 plus 3 hrs. POL | 6 | |
| CS 143 | 4 | ART, DNC, MUS, or THR | 3 | |
| KIN 215 plus 1 hr. KIN Elective | 2 | ACC 231, 232 | 6 | |
| 32 | Electives | 6 | ||
| 33 |
| Third Year | Credit | Fourth Year | Credit | ||
| ACC 365, 366, 369, 381, 383 | 15 | ACC 435, 481 | 6 | ||
| FIN 367 | 3 | ACC electives | 6 | ||
| MGT 380 | 3 | GBA 281, 362 | 6 | ||
| BAN 232, MKT 371 | 6 | MGT 475, 476 | 6 | ||
| GBA 389 | 3 | BAN 363, 364, or ECO 467 | 3 | ||
| MIS 388 | 3 | Electives | 3 | ||
| 33 | 30 |
No more than 50% (excluding nine hours of ECO and six hours of statistics, BAN 232, 363, and 364) of the required curriculum may come from the College of Business Administration. Transfer students must take at least 50% of the required business curriculum for the B.B.A degree in residence at Sam Houston State University. Two four-hour laboratory science courses must be from two different departments: Biology (including ESC 147), Chemistry, Geography/Geology (only GEO 141 is acceptable from the Department of Geography), or Physics.
ACCOUNTING COURSE DESCRIPTIONS
ACC
231 PRINCIPLES OF ACCOUNTING.
[ACCT 2301] An introduction to
the accounting principles, concepts, procedures, and techniques underlying financial
accounting and reporting with emphasis on business and economic information
generated in the accounting process. Topics covered also include
the measurement
and reporting of assets and liabilities and accounting for partnerships.Credit
3.
ACC 232 PRINCIPLES OF ACCOUNTING.
[ACCT
2302] Introduction to managerial
accounting. Manufacturing cost systems, budgets, and cost-volume-profit analysis
are introduced. Special attention is directed to the use of accounting information
in managerial decisions. Prerequisite: ACC 231. Credi
t 3.
ACC
233 BASIC TAX CONCEPTS AND PROCEDURES.
This survey course
is designed to introduce nonaccounting students to the basic concepts and
procedures of taxation of individuals and businesses. Students will learn to prepare
individual income tax returns
as well as necessary forms for starting and ope
rating a small business. Tax
planning actions to minimize tax costs will be covered. Prerequisites:
None.
Not open to Accounting majors. Credit: 3.
ACC 331 MANAGERIAL ACCOUNTING.
Further study of management uses of accounting data.
It includes a study of basic accounting concepts, interpretation of accounting
reports, cost control and analysis, and methods of measuring performance. Not open
to Accounting majors. Prerequisite:ACC 232.
Credit 3.
ACC 335 INTERNATIONAL ACCOUNTING.
An introduction to the accounting aspects of international business
is provided by promoting an awareness of the existence of and an understanding
of the reasons for different national practices worldwide. Topics covered from
an international perspective i
nclude comparative accounting, classification
of accounting systems, international harmonization of accounting, foreign currency
translation, problems of
inflation, transfer pricing and taxation, managerial accounting and analysis of
foreign financial stat
ements. Prerequisite: ACC 232. Credit 3.
ACC
365 INTERMEDIATE ACCOUNTING.
A study of accounting principles
underlying the preparation of financial statements. This course is concerned
primarily with measuring and reporting of assets and current liabilities. Prerequisite:
ACC 232. Credit 3.
ACC 366 INTERMEDIATE
ACCOUNTING.
A continuation of
ACC 365 with emphasis on measuring and reporting investments, long-term liabilities,
and stockholders' equity. Other topics include cash flow statements, accounting
for pensions, leases, and income taxes. Prerequisite: ACC 365 with a min
imum
grade of C. Credit 3.
ACC 369 COST ACCOUNTING.
A study of cost accounting principles and techniques of assembling data
for product costing and for managerial use in planning and control and decision
making. Cost terminology, cost
behavior, job order and process costing, budgeting, cost-volume-profit a
nalysis,
standard costs, and activity based costing are topics covered. Prerequisite:
ACC 232. Credit 3.
*ACC 381 PRINCIPLES OF ACCOUNTING SYSTEMS
DESIGNS.
A study of principles of accounting systems design integrated
into both manual and EDP systems. Emphasis on systems design concepts, internal
control structures, and transaction processing systems. Formerly ACC
465.
Prerequisites: ACC 232. Credit
3.
ACC 383 INCOME TAX ACCOUNTING.
The Internal
Revenue Code, the various income tax acts, and problems of the preparation of
tax returns are studied as they relate to the individual. Emphasis is placed on
the determination of income and statutory deductions in order to arrive at the
net t
axable income. Prerequisite: ACC 231. Credit 3.
ACC 430
STUDIES IN ACCOUNTING.
Individual study as arranged with members
of the faculty. These courses
may be repeated and ACC 430 may be taken for Academic Distinction Program Credit.
Prerequisite: Consent of Department Chair. Credit 1, 2, or 3.
ACC
435 ADVANCED ACCOUNTING I.
A study of various special reporting
topics in financial accounting. This course surveys financial statement
presentation and disclosure requirements for special areas of income recognition,
accounting changes, current value reporting, earnings per share,
and reporting
for interim periods. Other
topics include financial reporting problems of specialized entities such as multinational
enterprises, partnerships, estates and trusts, business segments, and
SEC regulated entities. Prerequisite: ACC 366. Credit
3.
ACC
436 Advanced Accounting II.
A study of the financial accounting
standards underlying the accounting and reporting for business combinations, consolidated
financial statements, governmental units, and nonprofit organizations.
Prerequisite: ACC 366. Credit
3.
ACC 462 OIL AND GAS ACCOUNTING.
An introduction
to oil and gas accounting. Emphasizes accounting for costs incurred in the
acquisition, exploration, development, and production of oil and natural gas
using successful efforts, full cost, and tax accounting methods. Also introduces
studen
ts to joint interest accounting, accounting for conveyances, and the required
disclosures for oil and gas producing activities. Prerequisite: ACC 365.
Credit 3.
ACC
481 AUDITING PRINCIPLES.
An introduction to auditing and the profession
of accounting. Emphasizes generally accepted auditing standards; the acquisition,
evaluation, and documentation of audit evidence; professional responsibilities;
internal control; statistical sampling; and th
e auditor's reports
and opinions. Prerequisite: ACC 381,
ACC 366, or concurrent enrollment. Credit 3.
ACC 484 ADVANCED INCOME TAX.
The Internal Revenue
Code and the various income
tax acts are studied. Students learn how to form, operate, and liquidate C Corporations,
S Corporations, and Partnerships. Federal Tax returns are prepared
for C Corporations, S. Corporations, and Partnersh
ips. Tax research is emphasized
and integrated into each area studied, using various tax services. Prerequisite:
ACC 383. Credit 3.
ACC 487 ESTATE PLANNING.
Emphasis is family financial planning for minimization of taxes paid by the family
unit. Areas of concentration
covered: choice of entity, income taxation of estates and trusts, use of various
trusts, and estate and gift taxation planning. Prerequisite:
ACC 383. Credit
3.
*Subject to action by the Board of Regents, The Texas State University
System, and the Texas Higher Education Coordinating Board.
BUSINESS
ANALYSIS
CHAIR: WILLIAM B. GREEN
FACULTY: Bumpass, Greenwade,
M. Muehsam, V. Muehsam,
Samuels, Sweeney,
Townsend
The mission of the Department of Economics and Business
Analysis is to support the College of Business Administration by developing
and implementing educational programs that provide the opportunity for students
to acquire the skills necessary to be inform
ed, thoughtful, and productive
citizens capable of evaluating issues critically; allowing them to develop successful
careers; and providing interested students with the background necessary
to pursue advanced studies in
business and related fields.
This mission requires a commitment from the
faculty to aspire to excellence in instruction, research, and service. To fulfill
this mission, the faculty of the department has established meaningful and challenging
goals and supporting strategies and methods
to assess the attainment
of these goals.
The Economics program is intended to suit the needs of students
seeking a logical, ordered way of looking at various business problems.
The principles, approaches, and
conclusions derived from the study of economics form the basis for developing
sound poli
cies in business, government, and personal life decisions. The study
of economics is an effective way to prepare for several types of careers, including
management training programs in corporations and financial institutions of
all sizes; federal, state, a
nd local government employment in administrative
and staff positions dealing with analysis, planning, and control functions; analyst
positions on corporate staffs;
and graduate education in law, business, public administration, urban studies,
and economics
.
The International Business program is designed to suit
the needs of students preparing for positions with business, government, or international
agencies dealing with international trade and foreign investments.
As a result of the growing importance of int
ernational trade in the world economy,
domestic and multinational corporations will face a growing need for employees
with specialized training
in matters relating to international trade. The study of international business
is an effective way to prepare f
or several types of careers, including management
training programs in domestic and multinational corporations; federal, state,
and international agency employment in administrative and staff positions
dealing with analysis, planning, and control functions
; and graduate education
in law, business, public administration, and economics.
Curricula:
Major In Economics
BACHELOR
OF BUSINESS ADMINISTRATION
| First Year | Credit | Second Year | Credit | |
| ENG 164, 165 | 6 | ENG 265, 275, or 295 | 3 | |
| HIS 163, 164 | 6 | SCM 282 | 3 | |
| MTH 199, 299 | 6 | POL 261 plus 3 hrs. POL | 6 | |
| Laboratory Science | 8 | ACC 231, 232 | 6 | |
| ART, DNC, MUS, or THR | 3 | ECO 233, 234 | 6 | |
| KIN 215 or accepted substitute | 1 | CS 143 | 4 | |
| KIN or accepted substitute | 1 | Electives | 3 | |
| 31 | 31 |
| Third Year | Credit | Fourth Year | Credit | ||
| GBA 281, MGT 380 | 6 | MGT 475, 476 | 6 | ||
| GBA 389, BAN 232 | 6 | ECO 361, 363, or 467 | 3 | ||
| FIN 367, MKT 371 | 6 | ECO electives | 6 | ||
| ECO 362, 367 | 6 | Electives | 18 | ||
| ACC 331 or 369 | 3 | 33 | |||
| MIS 388 | 3 | ||||
| ECO electives | 3 | ||||
| 33 |
Minor in Economics:
All bachelor degree programs which permit a minor: 18 hours including ECO 233, 234, 362 or 367, and 9 advanced hours in ECO.Curriculum: Major in International Business
BACHELOR
OF BUSINESS ADMINISTRATION
The first and second years are the same
as stated above for a major in Economics.
| Third Year | Credit | Fourth Year | Credit | |
| GBA 281, MGT 380 | 6 | ECO 463, 480 | 6 | |
| GBA 389, BAN 232 | 6 | MKT 470, FIN 471 | 6 | |
| FIN 367, MKT 371 | 6 | MGT 471, 475, 476 | 9 | |
| ACC 331, 335, or 369 | 3 | Electives | 12 | |
| ECO 335, 374, 468 | 6 | 33 | ||
| MIS 388 | 3 | |||
| Electives | 3 | |||
| 33 |
BUSINESS ANALYSIS COURSE DESCRIPTIONS
*BAN
232 BUSINESS ANALYSIS.
This course is designed to
introduce to students the use of descriptive and inferential statistics. Topics
include: organizing and presenting data, descriptive measures, probability, discrete
and continuous distributions, sampling, estimation and hypothes
is testing,
simple correlation and regression analysis. Formerly BAN 332. Prerequisite:
MTH 299. Credit 3.
BAN 363 INTERMEDIATE BUSINESS ANALYSIS.
A continuation of
BAN 232 and is designed to introduce students to the use of statistics as a business
tool in the face of incomplete knowledge. Topics include: hypothesis testing,
analysis of variance, goodness-of-fit measures, correlation, simple and mu
ltiple
regression, and sample design. Prerequisite: BAN 232. Credit 3.
BAN
364 OPERATIONS RESEARCH.
Quantitative methods used
in the analysis of business problems. Topics include decision theory, linear programming,
transportation and inventory
models, Bayesian probability, and queing theory. Prerequisite: BAN 232.
Credit 3.
*Subject to action by the Board of Regents, The Texas State
University System, and the Texas Higher Education Coordinating Board.
ECONOMICS
COURSE DESCRIPTIONS
ECO 230
INTRODUCTION TO ECONOMICS.
[ECON 1301] Combines micro-economic
and macro-economic principles in one semester. It is designed for those who are
neither majors nor minors in
economics, but who would benefit from a one semester introduction to economic
principles. Credit 3.
ECO 233 PRINCIPLES OF MICROECONOMICS.
[ECON 2302]
Basic economic principles including
price theory, analysis of the firm, competition and monopoly, and the
distribution of income. Credit 3.
ECO 234 PRINCIPLES OF MACROECONOMICS.
[ECON 2301] The economic role of government, public finance
and taxation, national income
analysis, national income theory, money and banking, economic fluctuations
and growth, and international trade and finance. Credit 3.
ECO
331 ECONOMICS OF CONTEMPORARY ISSUES.
A non-technical examination
of economic philosophies, problems, and policies. The primary objective
of the
course is to introduce to the student an appreciation for the relevance of economic
analysis to contemporary problems. Formerly ECO 130. Credit 3.
ECO
335 COMPARATIVE ECONOMICS
SYSTEMS.
Market oriented, free enterprise capitalism, and
its development, compared with alternative economic systems. Prerequisite:
ECO 230 or ECO 233 Credit 3.
ECO 361 LABOR ECONOMICS.
Problems
of unemployment, wage theory, collective bargaining, labor legislation,
and proposals for the solution of labor problems. The recent problems of labor
are given special consideration. Prerequisite:
ECO 230 or ECO 233. Credit 3.
ECO 362 INTERMEDIATE
MACROECONOMICS.
National income concepts and measurements; analysis
of the factors influencing the level of national income, employment, price,
and production; and application to current problems. Prerequisite:
ECO 230 or ECO 234. Credit 3.
ECO 363 URBAN AND REGIONAL ECONOMICS.
Problems of metropolitan and rural areas, location theory, regional resources,
transportation problems, crime, and poverty. Prerequisite:
ECO 230 or ECO 233. Credit
3.
ECO
367 INTERMEDIATE MICROECONOMICS.
Pricing and output policies of
firms, factor pricing, and distribution under condition of perfect competition,
monopoly, oligopoly, and monopolistic competition Prerequisite:
ECO 230 or ECO 233.
Credit 3.
ECO 374 CONTEMPORARY INTERNATIONAL ISSUES IN ECONOMICS.
Examination of current literature dealing with international
trade and financial issues. Preparation, presentation and discussion of descriptive
and analytical papers.
Prerequisite: ECO 230, ECO
233, or ECO 234. Credit 3.
ECO 430 READINGS
IN ECONOMICS.
Individual study arranged with a member of the Economics
and Business Analysis faculty. Conferences and written reports are typically
required. A carefully prepared research paper concludes the course. This course
may be taken for Academic Distinction Prog
ram Credit and can be used for
Internship credit. This course may be repeated. Prerequisite: Consent of the Chair
of the Department of Economics
and Business Analysis. Credit 1, 2, or 3.
ECO 463 MONETARY
ECONOMICS.
The role of money in a market economy with special attention
given to national and international monetary and banking systems, and
to their influence on the levels of income, employment, and prices.
Prerequisite:ECO 230 orECO 234.
Credit 3.
ECO 467 MANAGERIAL ECONOMICS.
An integration of economic tools of analysis with optimization techniques
such as calculus, LaGrangian
multipliers and linear programming. Additionally, students are exposed to risk
analysis and decision-making under uncertainty, inventory control, profit
ability
analysis, and capital budgeting. Prerequisites: ECO
230 or ECO 233,
MTH 299,
FIN 367.3~ Credit 3.
ECO 468 ECONOMIC DEVELOPMENT.
Theoretical explanations and historical factors of economic development and underdevelopment.
Policies for accelerating development in third world countries
are analyzed. Prerequisite: ECO 230 or ECO 233. Credit 3.
ECO 480 INTERNATIONAL ECONOMICS.
Economic concepts and analytical tools relating to international economics;
examine foreign exchange markets and the theory of balance-of-payments adjustment;
examine commercial policy as it relates to international trade; examine
the role of internationa
l financial institutions. Prerequisite: ECO 230 or
ECO 233. Credit 3.
DEPARTMENT OF GENERAL BUSINESS
AND
FINANCE
CHAIR: LEROY W. ASHORN
FACULTY: Adkisson, Fosberg,
Griffin, Hart,
Hill, Holmes,
Hurry, James,
Jenkins, Leavell,
McConkie, Stowe,
Tucker
The
mission of the Department of General Business and Finance is to
assist in fulfilling the mission of the University and the College of Business
Administration by providing students at the undergraduate and master's levels
with an academic foundation to
become productive citizens, to develop successful
careers, and to provide interested
students with the background to pursue graduate or professional studies.
Programs of study which lead to Bachelor of Business Administration degrees in
Finance or General
Business Administration are designed to arouse intellectual
curiosity, develop analytical reasoning, and provide historical and current
information relative to the global environment.
The Finance degree is designed
to prepare students for careers in finance in business, government, or not-for-profit
entities. The Finance
degree program is designed to provide students with the knowledge of the problems
and opportunities that confront ent
ities in the specific field of finance.
The
General Business Administration (GBA) degree program is intended to provide
students with a broad academic foundation in business administration plus
an area of emphasis within or outside the department. Diversity of background
provided through flexibi
lity of the GBA major opens job opportunities in business,
government, and not-for-profit
sectors and prepares them to pursue professional or graduate degrees. For
those wishing to teach in high school, the GBA major (any business major may be
used) may be
most easily combined with a sequence of professional education
courses and other requirements established by the College of Education and Applied
Science to earn a Provisional Secondary Teaching Certificate.
Curriculum:
Major In Finance
| First Year | Credit | Second Year | Credit | ||
| ENG 164, 165 | 6 | ENG 265, 275, or 295 | 3 | ||
| HIS 163, 164 | 6 | SCM 282 | 3 | ||
| MTH 199, 299 | 6 | ECO 233, 234 | 6 | ||
| Laboratory Science | 8 | POL 261 plus 3 hrs. POL | 6 | ||
| ART, DNC, MUS, or THR | 3 | ACC 231, 232 | 6 | ||
| Electives | 3 | CS 143 | 4 | ||
| KIN 215 plus 1 hr. KIN | 2 | GBA 281 | 3 | ||
| 34 | 31 |
| Third Year | Credit | Fourth Year | Credit | |
| FIN 334, 367 | 6 | MGT 475, 476 | 6 | |
| GBA 389, 362 | 6 | FIN 468, 469, 486 | 9 | |
| BAN 232; MKT 371 | 6 | FIN Electives 300- or 400-level | 6 | |
| ACC 365, 366 | 6 | ECO 463 or 467 | 3 | |
| MGT 380 | 3 | MIS 388 | 3 | |
| ECO 362 or 367 | 3 | Electives | 6 | |
| 30 | 33 |
Curriculum: Major In General Business
| First Year | Credit | Second Year | Credit | |
| ENG 164, 165 | 6 | ENG 265, 275, or 295 | 3 | |
| HIS 163, 164 | 6 | SCM 282 | 3 | |
| MTH 199, 299 | 6 | ECO 233, 234 | 6 | |
| Laboratory Science | 8 | POL 261 plus 3 hrs. POL | 6 | |
| Business Electives | 6 | ACC 231, 232 | 6 | |
| KIN 215 plus 1 hr. KIN | 2 | CS 143 | 4 | |
| 34 | ART, DNC, MUS, or THR | 3 | ||
| 31 |
| Third Year | Credit | Fourth Year | Credit | |
| FIN 334, 367 | 6 | MGT 475, 476 | 6 | |
| GBA 281, 362, 389 | 9 | MIS 388 | 3 | |
| BAN 232, MKT 371 | 6 | Business Electives 300- or 400-level | 3 | |
| MGT 380 | 3 | Electives (6 hrs 300- or 400-level) | 21 | |
| Business Electives 300- or 400-level | 21 | 30 | ||
| 33 |
FINANCE
COURSE DESCRIPTIONS
FIN 171 PERSONAL FINANCE.
A study of the problems of personal financial management. Topics include savings, risks, investment considerations, insurance, taxation, governmental programs in financial planning, etc. Also recommended for non-business majors. Not open to students who h ave credit for FIN 367. Credit 3.
FIN 235 REAL
ESTATE PRINCIPLES.
An introductory survey of the field of real estate
practices. Included is a study of the activities of real estate finance,
the problems involved in the transfer of real property and real estate securities,
and the essentials of real estate law. Credit 3.
*FIN 286
REAL ESTATE APPRAISAL.
The study of appraisal processes and techniques
used in the valuation of
real property of all types. Formerly FIN 386. Prerequisite: FIN 235. Credit 3.
FIN
334 FINANCIAL INSTITUTIONS AND MARKETS.
This
course will explore the structure of the financial system with emphasis on the
role, operations, and regulations of financial institutions and markets, including
international. The nature, participants, instruments, and relationships of
the money and
capital markets will be examined. Credit 3.
FIN
336 REAL ESTATE FINANCE.
This course includes real estate mortgages, financing long-term leases,
various methods of financing real estate, and the financial institutions involved
in real estate financing. Prerequisite: FIN 235. Credit 3.
FIN
367 BUSINESS FINANCE.
A study is made of financial principles
as applied to management of funds, capital budgeting, sources of funds, techniques
of financial analysis, cost of capital, financial leverage, capital structure,
forecasting financial
needs, management of working ca
pital, financial policies, analysis and regulation
of security issues, and international finance. Prerequisites:
ACC 232 and
MTH 199 or
equivalent. Credit 3.
FIN 373 LIFE INSURANCE.
Principles of life insurance, business and personal uses of life insurance,
classification and analysis of policies, reserves and policy values, and organization
and administration of life insurance companies are studied. Credit
3.
FIN 377 PROPERTY
AND CASUALTY INSURANCE.
A study is made of risk and insurance,
property and liability insurance, and the legal aspects of property and casualty
insurance contracts. Business interruption, standard and allied fire policies,
marine, workers' compensation, theft, bonds, and underwr
iting are stressed.
Credit 3.
FIN 430 PROBLEMS IN FINANCE.
The student
may pursue special studies for which a special course is not organized.
Prerequisites: 30 hours of Business
Administration and consent of department chair. Credit 1, 2, or 3.
FIN
439 SEMINAR IN FINANCIAL ANALYSES.
Studies in financial
analyses to include financial futures and options, corporate financial management,
investments, financial institutions and markets. Prerequisites:
FIN 367.
Credit 3.
FIN 468 COMMERCIAL BANKING.
This course
includes operation of commercial banks, trust companies, Federal Reserve Banks,
and other credit institutions.
Federal Reserve Board and its function, rediscounting, open market operations,
types of notes issued, and their relation to the Fede
ral Reserve System
are stressed. Special attention is given to recent bank legislation.
Prerequisites: FIN 334 and FIN
367. Credit 3.
FIN 469 MANAGERIAL FINANCE.
Financial cases connected with promotion, underwriting securities,
and financing a corporation are studied. Problems in valuation of securities,
comparative statements, administration,
budgeting, expansion, combinations, and reorganization are stressed.
Prerequisite: FIN 367. Credit 3.
FIN 471 INTERNATIONAL FINANCE.
This course provides the student with a background in international
finance by examining financial circumstances/problems unique to the multi-national
firm. Some areas of study are international market forces that affect
interest rates and currency values
, hedging currency positions, and financing
capital budgeting for the multi-national
firms. Prerequisite: FIN 367. Credit 3.
FIN 485 CREDIT
AND COLLECTIONS.
Emphasis is placed on credit management and
the place of credit in the financial structure. Types of credit, credit terms,
credit investigations, credit analysis, basis of credit extension, relation of
credit to selling, using credit information, credit b
ureaus, and methods in
collections are stressed. Prerequisite: ACC 231.
Credit 3.
FIN 486 INVESTMENTS.
A careful study is made of principles, types and forms of investments; modern
investments; supply and demand for funds; characteristics of securities; federal,
state, and municipal bonds; analysis of securities; and the movement of security
prices. Prerequisite: FIN 367. Credit 3.
FIN 487 SECURITY
ANALYSIS AND PORTFOLIO MANAGEMENT.
This course is an advanced analysis
and study of the techniques for selecting and combining securities into
a portfolio. Content includes
setting investment goals, diversification and risk reduction, capital market theory,
and portfolio selection models.
Prerequisite: FIN 486. Credit 3.
*Subject
to action by the Board of Regents, The Texas State University System,
and the Texas Higher Education Coordinating Board.
DEPARTMENT
OF MANAGEMENTGENERAL
BUSINESS ADMINISTRATION COURSE DESCRIPTIONS
GBA 163 ELEMENTARY KEYBOARDING.
This course is designed for those
students who have had NO previous
instruction in keyboarding or typewriting. Keyboard mastery is emphasized, simple
business letters, and simple manuscripts are stressed. Credit 3.
GBA 164 PRODUCTION KEYBOARDING.
Students who have had previous
instruction in keyboarding or typewriting should enroll in this course.
The primary objective of this course is to develop efficiency. Credit 3.
GBA
181 BUSINESS PRINCIPLES.
[BUSI 1301] The purposes
of this course are to give students
a general survey course in business and to give prospective business workers
an intelligent understanding of common business transactions. It may be elected
by non-business students. Credit 3.
GBA 260 WORD PROCESSING.
A study of the design and implementation of word processing as
a management support system. The course includes theory and practical exercises
to develop proficiency-level skills through hands-on application. Prerequisite:
GBA 164 or equivalent. Credit
3.
GBA 261 OFFICE APPLICATION SYSTEM.
A course
that develops familiarity with modern computer application programs that are
designed to facilitate telecommunications, bulletin board mail, data transfer with
mainframe computers, financial spreadsheets, and graphics capabilities.
Prerequisite: GBA 260 or equivalent. Credit 3.
GBA 281 BUSINESS LEGAL ENVIRONMENT.
[BUSI 2301] This course covers legal environment
in which individuals and businesses
operate. The specific subjects of Origin and Source of Law, Court Systems,
Constitutions, Business Entities, Torts, Administrative Agencies, and Consumer
Law are covered.
Credit 3.
GBA 362 BUSINESS LAW.
The focus of this course is on areas of modern commercial law faced by businesses
and business related professions. Specific subjects covered include Contracts,
Sales, Commercial Paper, Real Property, Personal Property, Bankruptcy,
Wills, and Secured Tran
sactions.
Credit 3.
GBA 363 HUMAN RESOURCES MANAGEMENT LAW.
An
overview of employment laws, regulations, and cases. Specific topics include
the laws related to hiring, employee rights, promotion, safety of the workplace,
right to organize and collective bargaining, and termination. This course
is ideal for future e
mployees and managers whose every personnel related decision
carries legal implications. Credit 3.
GBA 365 ENTREPRENEURSHIP.
Designed
for the aspiring entrepreneur, this course provides an overview of the role
of entrepreneurs in America and international business and analyzes how entrepreneurs
create wealth by organizing and successfully exiting from a business venture.
Emphas
is is on developing innovative entrepreneurial skills and planning
techniques to minimize the cost of experience. Credit 3.
GBA 385
REAL ESTATE LAW.
This course covers the legal aspects of real
estate including the legal principles
and legal instruments used in real estate transactions. Credit 3.
GBA
389 BUSINESS COMMUNICATIONS.
Communication as a management
tool in business and a personal skill with emphasis on the logical and
psychological development of letters and reports. Prerequisites: Ability to type.
Credit 3.
GBA 430 PROBLEMS IN BUSINESS.
The
student may pursue special studies for which a special course is not organized.
Prerequisites: 30 hours in Business
Administration and consent of the department chair. May be taken for the
Academic Distinction Program. Credit 1, 2, or 3.
GBA 466 ADMINISTRATIVE
LAW.
A study of federal, state, and local judicial regulatory
systems; the regulation of business from a non-price viewpoint; and the
effect of administrative actions on business. The case method of study is emphasized.
Prerequisite: GBA 281. Credit 3.
GBA 470 LEGAL TOPICS.
An in-depth look
at various areas in the law that are of special interest to students of different
majors. May be repeated as topics change. Credit 3.
AND MARKETING
CHAIR: ROGER D.ABSHIRE
FACULTY: Capps, Duffy,
Earl, Gentry,
Kilbourne, Kohers,
Lewis, Lovell, Reed,
Sower, Stewart
Thornton, Walker
The mission of the Department
of Management and Marketing is to advance the mission of the College of Business
Administration. The Department's
Mission is to furnish students the requisite knowledge and skills necessary
(1) to be successful in management,
marketing, or related careers and (2)
to pursue graduate studies. The department is committed to excellence in teaching,
intellectual contributions, and service.
The Management program is designed
to prepare students for positions and careers requiring leadership and managerial
skills. The Marketing program is designed to prepare students to make
marketing decisions which facilitate
the organization in achieving it
s objectives. Both programs will prepare
students for graduate studies.
Curriculum: Major In Management
| First Year | Credit | Second Year | Credit | |
| ENG 164, 165 | 6 | ECO 233, 234 | 6 | |
| HIS 163, 164 | 6 | POL 261, 3 hrs. | 6 | |
| MTH 199, 299 | 6 | ACC 231, 232 | 6 | |
| Laboratory Science | 8 | ENG 265, 275, or 295 | 3 | |
| CS 143 | 4 | SCM 282 | 3 | |
| KIN 215 | 1 | PSY 131, 232 or SOC 261 | 3 | |
| KIN or accepted substitute | 1 | ART, DNC, MUS or THR | 3 | |
| 32 | Electives | 3 | ||
| 33 |
| Third Year | Credit | Fourth Year | Credit | |
| MGT 380, 381, 474, 475 | 12 | MGT 476, 480 | 6 | |
| FIN 367, MKT 371 | 6 | MGT 285, 471, 472, 477, 478,479, or 481 | 6 | |
| GBA 281, 389, BAN 232 | 9 | ECO 367, 467 | 6 | |
| ACC 331 or 369 | 3 | MIS 388 | 3 | |
| Electives | 3 | Electives | 9 | |
| 33 | 30 |
EMPHASIS IN HUMAN
RESOURCE MANAGEMENT: Students interested in the field of Human Resource Management
are advised to select this area of emphasis. Additional course requirements
are: MGT 472, MGT 478, MGT 479, and GBA 363.
EMPHASIS IN OPERATIONS MANAGEMENT:
Students interested in the field of Operations Management are advised
to select this area of emphasis. Additional course requirements are: MGT 477,
MGT 481, BAN 363, and BAN 364.
MANAGEMENT
COURSE DESCRIPTIONS
MGT 285 SMALL BUSINESS MANAGEMENT.
A comprehensive study of all areas of operations and management
of the small business enterprise. Topics covered include: ownership form,
site analysis, planning, organizing,
staffing, financial control, inventory control, and marketing tactics.
Credit 3.
MGT 380 PRINCIPLES OF MANAGEMENT.
This course is concerned with the principles and methods used in managing and operating
organizations, both domestically and abroad. Course coverage includes
analysis of the organization's environment and the managerial functions of planning,
organizing,
leading, motivating, and controlling. Credit 3.
MGT 381 BEHAVIOR DYNAMICS IN
MANAGEMENT.
Advanced study of individual and group behavior in
organizations and how it affects the achievement of organizational objectives.
Prerequisite: MGT 380. Credit 3.
MGT 430 PROBLEMS IN MANAGEMENT.
The credit in this course varies according to the work performed.
The student may pursue special studies for which a special course is not organized.
Prerequisites: 30 hours in Business and Economics and consent of the
instructor. This course may be
taken
for the Academic Distinction Program. Credit 1, 2, or 3.
MGT 471 INTERNATIONAL MANAGEMENT.
A study of the decisions that
managers must make in the planning, organizing, and operating of companies in
cross-cultural environments. Prerequisite: MGT 380.
Credit 3.
MGT 472 COMPENSATION.
A study of the design and functioning of the
entire compensation system with emphasis on wage and salary determination, individual
and group incentives,
employee benefits, and non-economic rewards.
Prerequisite: MGT 380. Credit 3.
MGT 474 HUMAN RESOURCE MANAGEMENT.
Personnel policies
and administration, job classification and analysis, wage plans and employment
procedure, employment interviewing and testing, employee training and evaluation,
labor turnover, and legislation affecting labor problems are studied.
Prerequisites: MGT 380. Credit 3.
MGT 475 OPERATIONS MANAGEMENT.
A study of the
management of such functions as methods analysis, work measurement, wage incentives,
production planning and control, inventory control, plant layout and materials
handling, and engineering economics. Prerequisites:
MGT 380, BAN 232. Credit 3.
MGT 476 STRATEGIC MANAGEMENT AND POLICY.
The evaluation of external environmental factors and internal organizational
strengths and weaknesses for the purpose of formulating organization strategies.
Prerequisites: MGT 380, MKT
371, FIN 367, and senior standing. Credit 3.
MGT 477 PURCHASING AND MATERIALS MANAGEMENT.
A study of the management of material
flow from the supplier through the production system and through the marketing
system to the consumer. Prerequisites: MGT 380 and
MKT 371. Credit 3.
MGT 478 MANAGEMENT AND LABOR RELATIONS.
A study of the legal
perimeter of management labor relations, the collective bargaining process,
and problems of union contract
compliance. Prerequisites: MGT 380,
MGT 381. Credit 3.
MGT 479 HUMAN RESOURCES TRAINING AND DEVELOPMENT.
Provides an overview of the
training discipline, identifies current issues for researchers and practitioners,
and highlights coming changes in the work place and their impact on training
and development in organizations. Prerequisite: MGT
380. Credit 3.
MGT 480 SOCIAL RESPONSIBILITY OF MANAGEMENT.
A study of
the role business plays in our
society and the obligations and responsibility it has to society. The course examines
the ethical, environmental, and cultural implications of industrial/technological
societies and their history. Prerequisites: MGT 380,
MGT 381. Credit 3.
MGT 481 QUALITY ASSURANCE MANAGEMENT.
A study of
current topics in quality assurance management to include total quality control,
statistical quality control, statistical process control, quality circles, and
Deming's methods. Emphasis will be placed on the systems approach to
quality assurance. Prerequisites: MGT 380,
BAN 232, MGT 475 (or IT 478).
Credit 3.
MANAGEMENT
INFORMATION SYSTEMS COURSE DESCRIPTION
MIS 388
MANAGEMENT INFORMATION SYSTEMS.
This course is designed to be
an introduction to the use of information systems in organizations. Material presented
is selected to increase the student's literacy in this rapidly changing
field, including commonly used
acronyms and emerging technologies.
Organizational applications of information
systems will be discussed for all functional areas of the firm. Prerequisite:
CS 143, MGT 380,
MKT 371, FIN 367. Credit 3.
Curriculum:
Major In Marketing
First and second years are the same as for
Management.
| Third Year | Credit | Fourth Year | Credit | |
| MKT 371, 378, 472 | 9 | MKT 473, 478 | 6 | |
| MGT 380 | 3 | MKT 372, 374, 376, 470, or 477 | 6 | |
| FIN 367, BAN 232, GBA 281 | 9 | GBA 389, MIS 388 | 6 | |
| ACC 331 or 369 | 3 | ECO 367, 467 | 6 | |
| MGT 475, 476 | 6 | |||
| Electives | 6 | Electives | 3 | |
| 30 | 33 |
MARKETING
COURSE DESCRIPTIONS
MKT 371
PRINCIPLES OF MARKETING.
This course includes marketing functions,
transportation, assembling, storage, trade channels, cost, co-operative marketing,
trade association, market
analysis, marketing structures and agencies, types of middlemen, international
marketing, and current ma
rketing practices. Prerequisite: ECO 230 or
ECO 233. Credit 3.
MKT 372 ADVERTISING PRINCIPLES.
Advertising
fundamentals in relation to modern business activity, fields of advertising,
campaigns, appropriations, media and survey of activities of those engaged in
advertising work studied. Credit 3.
MKT 374 SALES MANAGEMENT.
A study of the
principles involved in the managing of the selling function. Provides an overview
of the field of sales management and the role of the sales manager.
Prerequisites: MKT 371, MGT 380.
Credit 3.
MKT 376 RETAILING.
This course includes the evolution of retailing, the scope of retailing,
store location, store layout, organization, the customer, buying markets, receiving
and marketing merchandise, mark-up, stock control, merchandise plan, fashions,
retail credit, accounting,insurance, and sales promotion.
Prerequisite: MKT 371. Credit 3.
MKT 378 CONSUMER BEHAVIOR.
A study of consumer decision-making
processes in marketing and the factors that influence these processes.
Prerequisite: MKT 371. Credit 3.
MKT 430 PROBLEMS IN MARKETING.
The credit in this course varies according to the work performed. The
student may pursue special studies for which a special course is not organized.
Prerequisites: 30 hours in Business
and Economics and consent of the instructor. This course may be taken
for the Academic Distinction Program. Credit 1, 2, or 3.
MKT 470 INTERNATIONAL MARKETING.
Surveys the economic, cultural and political
foundations of international marketing systems, the foreign consumer, product
policies, and distributional structures as well as the promotional and marketing
research phases of foreign operations.
Prerequisite: MKT 371. Credit 3.
MKT 472 MARKETING RESEARCH.
The study of methods of collecting and analyzing
information to be used in determining marketing strategy and making marketing
decisions. Prerequisites: MKT 371,
BAN 232. Credit 3.
MKT 473 MARKETING MANAGEMENT.
Application of managerial principles in the
development and execution of marketing strategy.
Prerequisite: MKT 371. Credit 3.
MKT 477 MARKET CHANNELS.
A study of the characteristics,
services and interrelationships
of organizations that move goods and services from points of production
to points of consumption. Prerequisite: MKT 371.
Credit 3.
MKT 478 MARKETING COMMUNICATION AND PROMOTIONAL STRATEGY.
A study of contemporary problems in all areas of marketing and how they
affect present and future marketing decisions.
Prerequisite: MKT 371. Credit 3.
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