COLLEGE OF BUSINESS ADMINISTRATION
96-98 Undergraduate Catalogue


  • Mission Statement
  • Undergraduate Degrees
  • Scholarships
  • Academic Distinction Program
  • Graduate Studies
  • Foundation Knowledge for Business
  • General Requirements
  • Business Minors

    Departments
  • Department of Accounting
  • Department of Economics and Business Analysis
  • Department of General Business and Finance
  • Department of Marketing and Management

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    ADMINISTRATIVE OFFICERS
    R. Dean Lewis, Ph.D., Interim Dean, College of Business Administration
    Mitchell 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

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    MISSION STATEMENT
    The mission of the College of Business Administration is to support Sam Houston State University's mission by providing students with the education experience in the field of business necessary to become productive citizens, to develop successful business related careers and to provide interested students with the background necessary to pursue advanced studies in the field of business and related fields. The educational experience at the undergraduate and master's levels is designed to provide students with the intellectual flexibility to be successful in a dynamic business environment.
    The highest priority of the College of Business Administration is teaching, primarily at the undergraduate level. In addition, the College encourages faculty professional development, scholarly productivity, and service to benefit all stakeholders: students, alumni, donors, regional businesses, and the State of Texas. To continuously improve the quality of our programs, the College supports a system which allows input from our major stakeholders.

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    UNDERGRADUATE DEGREES
    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.

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    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.

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    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.

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    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.

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    GENERAL REQUIREMENTS
    General requirements for all majors pursuing the Bachelor of Business Administration degree are as follows:
    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.

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    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.

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    BUSINESS MINORS
    The College of Business Administration offers three minors: General Business Administration, Business Education, and Economics. Majors within the College of Business Administration may not minor in another area of business, including Economics.
    Requirements for the minor in General Business Administration:
    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 Economics (not open to business students): 18 hours including ECO 233, 234, 362 or 367, and 9 advanced hours in ECO.
    Requirements for the minor in Business Education (Teacher Certification) for those who desire to use business as a teaching field:
    ACC 231, 2326 hours
    ECO 233, 2346 hours
    GBA 260, 362, 3899 hours
    FIN 1713 hours
    MGT 3803 hours
    TOTAL27 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.


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    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.

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    Curriculum: Major In Accounting

    First YearCreditSecond YearCredit
    ENG 164, 1656ENG 265, 275, or 2953
    HIS 163, 1646SCM 2823
    MTH 199, 2996ECO 233, 2346
    Laboratory Science8POL 261 plus 3 hrs. POL6
    CS 1434ART, DNC, MUS, or THR3
    KIN 215 plus 1 hr. KIN Elective2ACC 231, 2326
    32Electives6
    33


    Third YearCreditFourth YearCredit
    ACC 365, 366, 369, 381, 38315ACC 435, 4816
    FIN 3673ACC electives6
    MGT 3803GBA 281, 3626
    BAN 232, MKT 3716MGT 475, 4766
    GBA 3893BAN 363, 364, or ECO 4673
    MIS 3883Electives3
    3330

    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.
    Taking POL 335, 361, 368, 370, or 387 will also satisfy the Criterion VI, Cluster 1 requirement. If one of the other POL courses is taken, an additional three hours from Criterion VI, Cluster 1 will be required (see General Information section of this cat alogue).
    Three hours of these electives must come from Criterion VI, Cluster 3 of the Baccalaureate Core. If one of the POL courses listed in footnote 3 is not taken to satisfy the requirement of Criterion VI, Cluster 1, an additional three hours from Criterion VI , Cluster 1 of the Baccalaureate Core must be taken (see General Information section of this catalogue).
    Accounting electives are from ACC 335 and ACC 400-level courses (excluding ACC 430 when taken in conjunction with an internship).

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    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.

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    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.

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    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.

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    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.

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    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.

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    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.

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    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.

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    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.

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    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.

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    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.

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    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.

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    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.

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    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.

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    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.


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    DEPARTMENT OF ECONOMICS AND
    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

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    BACHELOR OF BUSINESS ADMINISTRATION
    First YearCreditSecond YearCredit
    ENG 164, 1656ENG 265, 275, or 2953
    HIS 163, 1646SCM 2823
    MTH 199, 2996POL 261 plus 3 hrs. POL6
    Laboratory Science8ACC 231, 2326
    ART, DNC, MUS, or THR3ECO 233, 2346
    KIN 215 or accepted substitute1CS 1434
    KIN or accepted substitute1Electives3
    3131
    Third YearCreditFourth YearCredit
    GBA 281, MGT 3806MGT 475, 4766
    GBA 389, BAN 2326ECO 361, 363, or 4673
    FIN 367, MKT 3716ECO electives6
    ECO 362, 3676Electives18
    ACC 331 or 369333
    MIS 3883
    ECO electives3
    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

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    BACHELOR OF BUSINESS ADMINISTRATION
    The first and second years are the same as stated above for a major in Economics.

    Third YearCreditFourth YearCredit
    GBA 281, MGT 3806ECO 463, 4806
    GBA 389, BAN 2326MKT 470, FIN 4716
    FIN 367, MKT 3716MGT 471, 475, 4769
    ACC 331, 335, or 3693Electives12
    ECO 335, 374, 468633
    MIS 3883
    Electives3
    33

    No more than 50% (excluding nine hours of ECO and six hours of statistics, BAN 232, 363, and 364) of the required curriculum for the B.B.A. degree may come from the College of Business Administration. Transfer students must take at least 50% of the requir ed business courses for the B.B.A. degree in residence at Sam Houston State University.
    The two four-hour laboratory science courses must be taken from two different departments. Biology (including ESC 147), Chemistry, Geography/Geology (only GEO 141 is acceptable from the Department of Geography), or Physics.
    Taking POL 335, 361, 368, 370, or 387 will also satisfy the Criterion VI, Cluster 1 requirement. If one of the other POL courses is taken, an additional three hours from Criterion VI, Cluster 1 will be required. (See General Information section of this ca talogue.)
    Three hours of electives must come from Criterion VI, Cluster 3 of the Baccalaureate Core. If one of the POL courses listed in footnote 3 is not taken to satisfy the requirement of Criterion VI, Cluster 1, an additional course from Criterion VI, Cluster 1 of the Baccalaureate Core must be taken (see General Information section of this catalogue).
    Foreign language electives are highly recommended. Employment opportunities in International Business are likely to be enhanced with foreign language skills.
    ECO 463, ACC 335, and MGT 471 are typically offered ONLY in the Fall semester. ECO 480, FIN 471, and MKT 470 are typically offered ONLY in the Spring semester. ECO 335, 374, or 468 are typically offered on a rotating basis (one each semester) each Fall or Spring semester. See an advisor for a schedule of course offerings.

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    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.

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    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.

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    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.

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    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.

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    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.

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    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.

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    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.

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    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.

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    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.


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    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 YearCreditSecond YearCredit
    ENG 164, 1656ENG 265, 275, or 2953
    HIS 163, 1646SCM 2823
    MTH 199, 2996ECO 233, 2346
    Laboratory Science8POL 261 plus 3 hrs. POL6
    ART, DNC, MUS, or THR3ACC 231, 2326
    Electives3CS 1434
    KIN 215 plus 1 hr. KIN2GBA 2813
    3431

    Third YearCreditFourth YearCredit
    FIN 334, 3676MGT 475, 4766
    GBA 389, 3626FIN 468, 469, 4869
    BAN 232; MKT 3716FIN Electives 300- or 400-level6
    ACC 365, 3666ECO 463 or 4673
    MGT 3803MIS 3883
    ECO 362 or 3673Electives6
    3033
    Curriculum: Major In General Business
    First YearCreditSecond YearCredit
    ENG 164, 1656ENG 265, 275, or 2953
    HIS 163, 1646SCM 2823
    MTH 199, 2996ECO 233, 2346
    Laboratory Science8POL 261 plus 3 hrs. POL6
    Business Electives6ACC 231, 2326
    KIN 215 plus 1 hr. KIN2CS 1434
    34ART, DNC, MUS, or THR3
    31

    Third YearCreditFourth YearCredit
    FIN 334, 3676MGT 475, 4766
    GBA 281, 362, 3899MIS 3883
    BAN 232, MKT 3716Business Electives 300- or 400-level3
    MGT 3803Electives (6 hrs 300- or 400-level)21
    Business Electives 300- or 400-level2130
    33

    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 taken from two different departments: Biology (including ESC 147), Chemistry, Geography/Geology (only GEO 141 is acceptable from the Department of Geography), or Physics.
    Taking POL 335, 361, 368, 370, or 387 will also satisfy the Criterion VI, Cluster 1 requirement. If one of the other POL courses is taken, an additional three hours from Criterion VI, Cluster 1 will be required (see General Information section of this cat alogue).
    Three hours of these electives must come from Criterion VI, Cluster 3 of the Baccalaureate Core. If one of the POL courses listed in footnote 3 is not taken to satisfy the requirement of Criterion VI, Cluster 1, an additional course from Criterion VI, Clu ster 1 of the Baccalaureate Core must be taken (see General Information section of this catalogue). No more than twelve of these elective hours may come from courses in the College of Business Administration (see footnote 1).
    Recommended Courses: GBA 163, 164, 181, 260, 261, FIN 171, 235.

    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.

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    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.

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    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.

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    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.

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    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.

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    GENERAL 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.

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    DEPARTMENT OF MANAGEMENT
    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 YearCreditSecond YearCredit
    ENG 164, 1656ECO 233, 2346
    HIS 163, 1646POL 261, 3 hrs.6
    MTH 199, 2996ACC 231, 2326
    Laboratory Science8ENG 265, 275, or 2953
    CS 1434SCM 2823
    KIN 2151PSY 131, 232 or SOC 2613
    KIN or accepted substitute1ART, DNC, MUS or THR3
    32Electives3
    33

    Third YearCreditFourth YearCredit
    MGT 380, 381, 474, 47512MGT 476, 4806
    FIN 367, MKT 3716MGT 285, 471, 472, 477, 478,479, or 4816
    GBA 281, 389, BAN 2329 ECO 367, 4676
    ACC 331 or 3693MIS 3883
    Electives 3 Electives 9
    3330

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    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.

    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 taken from two different departments: Biology (including ESC 147), Chemistry, Geography/Geology (only GEO 141 is acceptable from the Department of Geography), or Physics.
    Taking POL 335, 361, 368, 370, or 387 will also satisfy the Criterion VI, Cluster 1 requirement. If one of the other POL courses is taken, an additional three hours from Criterion VI, Cluster 1 will be required (see General Information section of this cat alogue).
    This elective must come from Criterion VI, Cluster 3 of the Baccalaureate Core. If one of the POL courses listed in footnote 3 is not taken to satisfy the requirement of Criterion VI, Cluster 1, an additional course from Criterion VI, Cluster 1 of the Bac calaureate Core must be taken (see General Information section of this catalogue).

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    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.


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    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 YearCreditFourth YearCredit
    MKT 371, 378, 4729MKT 473, 4786
    MGT 3803MKT 372, 374, 376, 470, or 4776
    FIN 367, BAN 232, GBA 2819 GBA 389, MIS 3886
    ACC 331 or 3693ECO 367, 4676
    MGT 475, 4766
    Electives 6 Electives 3
    3033

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    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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