Business Administration

The mission of the department of business administration and economics is to develop intellectually competent and confident graduates by offering a comprehensive business program built on a liberal arts foundation.

The department of business administration and economics has a specialized accreditation by the Association of Collegiate Business Schools and Programs. This specialized accreditation involves the evaluation of the business program with regard to the effectiveness in preparing individuals for their chosen business profession.

Business administration graduates will develop a solid foundation in the business disciplines and will acquire the academic and social capabilities necessary for successful careers. The professional specializations in accounting, economics, finance, management, marketing, and international business build on this base using casework, presentations, and simulations which involve both individual and collaborative activities.

Business administration graduates are adequately prepared to compete with their peers from comparable colleges and universities. The department accomplishes this by:

• providing a dynamic, broad-based curriculum, grounded in theory and enhanced by classroom application and real-world experience
• providing experience in using both qualitative and quantitative methods; encouraging critical thinking, imagination, and ethical and social responsibility
• providing opportunity to augment analytical ability by developing the communication skills, creativity, and intuitive perception necessary to make sound decisions
• providing maximum student accessibility to experienced and well qualified faculty members who have a genuine and personal concern for each student.

Major in business administration (B.B.A. degree):
Core curriculum: 33 semester hours, including BA 231-232, 337, 338, 373, 376, 377, 378, 471, 486 and 335 (for accounting specialization) or 339 (for nonaccounting specializations). Note: BA 231-232 and supporting courses at the 100 and 200 level must be completed prior to entry into upper division core courses. Exceptions require departmental approval.

PROFESSIONAL SPECIALIZATIONS:

Accounting: 20 semester hours including BA 332, 343-344, 336, 478, and either 476 or 480.
Supporting courses for Accounting specialization: 24-27 semester hours, including MATH 133, 136; STAT 374; ECON 237, 375; COM 374; ISYS 133 or Microsoft certification in Excel, ISYS 231; and three hours psychology or sociology.

Economics: 15 semester hours including ECON 373, 374, 375, 431, and three additional hours of economics at the 300 or 400 level.
Supporting courses for Economics specialization: 21 semester hours including MATH 133; 136 or 231; STAT 374, 375; ECON 237, COM 374; plus three hours political science.

Finance: 16 semester hours including BA 343, 431, 484; ECON 431, and ECON 373 or 375.
Supporting courses for Finance specialization: 27 semester hours to include MATH 133, 136; STAT 374, 375; ECON 237, 374, 375; COM 374, PSY 131.

International Business: 21 semester hours including BA 477, 439 (must be taken during TLU-approved study abroad program); ECON 431, ECON 339, BA 484 or 490; POLS 337 or 435. Additionally, students must earn credit in six hours of a modern foreign language.
Supporting courses for International Business specialization: 24 semester hours, to include MATH 133, 136; STAT 374; ECON 237, 375; COM 374; HIST 234; ID 131 or SOC 239 or GEOG 234.

Management: 15 semester hours including BA 374, 432, 472, 477, and three hours of electives in business, economics, or computer science.
Supporting courses for Management specialization: 24-27 semester hours to include MATH 133, 136; STAT 374; ECON 237, 374; COM 374; ISYS 133 or Microsoft certification in Excel, ISYS 231, and three hours psychology or sociology.

Marketing: 15 semester hours including BA 371, 372, 474, 490, 3 hours electives in business, economics, ART 338, or PR 131
Supporting courses for Marketing specialization: 24-27 semester hours to include MATH 133, 136; STAT 374; ECON 237, 374; COM 374; ISYS 133 or Microsoft certification in Excel, ISYS 231; and PSY 234.

Note: All upper division coursework must be accomplished either in residence or as upper division coursework at another four-year institution. Course requirements to meet one specialization area cannot be used to meet requirements for another area of specialization.

Major in accounting: Students interested in receiving a B.S. degree in accounting concurrently with the B.B.A. in business administration should see Accounting for details.

Major in economics: Students interested in receiving a B.A. degree in economics should see Economics for details.

Minor in business administration: 18 semester hours, including BA 231-232, 337, 339, 373 and 377.

BUSINESS ADMINISTRATION

BA 231, 232. Principles of Accounting (3:3:0 each)
Financial accounting processes for service and merchandising enterprises, payables and inventories, deferrals, accruals, and long-lived assets; accounting systems and concepts; partnerships and corporations; decision-making; and financial statement analysis.

BA 235. Accounting for the Non-Business Major (3:3:0)
Introduction of business transactions and financial statements, analysis of business operations and ratio analysis tools for evaluation of company financial statements. (May not be used by business majors to fill BA/ECON/CSCI elective requirement.)

BA 332. Accounting Information Systems (3:3:0)
Accounting information systems of organizations including business processes, fundamentals of systems and information technology, internal controls and IT auditing. Prerequisite: BA 232.

BA 335. Business Law (3:3:0)
A survey of the principles of legal issues encountered by accountants, including the AICPA Code of Professional Conduct, contracts, uniform commercial code, accountant’s legal liability, commercial paper, secured transactions, bankruptcy, federal securities acts, property, insurance agency, and business organizations. This course is especially designed for accounting majors and covers subjects found on CPA examinations. Prerequisite: BA 344.

BA 336. Individual Income Tax Procedures (3:3:0)
Analysis of federal tax laws, emphasis being placed on the determination of net taxable income and the preparation of income tax returns for individuals. Prerequisite: BA 232 or 235.

BA 337. Principles of Marketing Management (3:3:0)
Examination of marketing principles, concepts, strategies, tactics and analytical tools used by profit and nonprofit organizations to selected target groups. Emphasis on the managerial aspects of marketing to develop, promote, distribute, and price the firm’s offerings in a dynamic, diverse environment. Prerequisite: ECON 237 and BA 232 or 235 or consent of instructor.

BA 338. Quantitative Applications (3:3:0)
Introduces quantitative analysis techniques in business decision-making situations. Includes topics such as forecasting, decision analysis, utility, marginal analysis, inventory control, linear programming, simulation and project management. Prerequisite: MATH 136 or 231.

BA 339. Business and its Legal Environment (3:3:0)
A survey of the legal environment of business organizations designed to provide an understanding of laws and regulations that seek to govern the relationships between business and various other groups including employees, government entities, consumers, and investors. Topics covered include contracts, government regulation, employer-employee relations, and business ethics. Prerequisite: BA 232 or 235.

BA 343, 344. Intermediate Accounting I, II (4:3:1)
Financial accounting-theoretical foundation, concepts, and principles underlying financial statements; current assets; current liabilities; property, plant and equipment; short-term investments; present value analysis; intangible assets; long-term liabilities; corporate capital; analysis of financial statements; and other subjects including bonds, pensions, leases and long-term investments. Prerequisite: BA 232.

BA 371. Professional Selling and Sales Management (3:3:0)
An overview of techniques used in professional selling, sales planning, and the management of sales relationships. Experiential exercises and role playing will be used to provide students an actual experience in the techniques of professional selling. Sales management issues examined are compensation, sales training, planning, evaluation, and motivation.

BA 372. Advertising and Promotional Strategies (3:3:0)
A study of advertising and promotion as communication tools in marketing and business management. Students will develop an understanding of the process of creating effective advertising and promotional campaigns. Emphasis will also be placed on media planning, budgeting, and internet strategies.

BA 373. Management and Organizational Behavior (3:3:0)
Examination of the basic management functions of business enterprise with coverage of the management principles of planning, organizing, directing, and controlling. A behavioral approach is taken by stressing the manager’s role in working with and motivating individuals and groups. Prerequisite: BA 232 or 235.

BA 374. Entrepreneur and Leadership Concepts (3:3:0)
An introduction to the knowledge and skills required by those who are interested in pursuing a career as an entrepreneur. Many of the issues addressed, including a strong leadership components, will have value for those who will work in small growing businesses or even larger, more structured business environments. The dynamic nature of creative capitalism provides a continuing demand for leadership and entrepreneurial skills. Prerequisite: BA 373.

BA 376. Managerial Cost Accounting (3:3:0)
Emphasis upon utilization of cost data in planning and controlling to include global competition, ethical considerations, and customer satisfaction. Internal and external cost factors are woven into the planning models. These include just-in-time (JIT), activity-based costing (ABC) and total quality management (TQM). In addition, cost management systems and performance measurement systems will be examined to develop skills in cost-volume-profit analysis, planning, budgeting, costing, and variance analysis areas. Prerequisite: BA 232.

BA 377. Business Finance (3:3:0)
A study of financial practices and financial management in business. In-depth problemoriented study of funds flow, financial analysis and planning, time value of money, risk and return, valuation of assets, cost of capital, and capital budgeting. Prerequisite: BA 232.

BA 378. Business Communications (3:3:0)
Communication theory and applications to business writing; basic elements and problems relating to correspondence; techniques and problems of report writing. Prerequisite: BA 232.

BA 379. Special Topic (3:3:0)
Designed for students majoring in business administration. May be repeated for credit when topics change. Prerequisite: BA 232 or 235.

BA 410, 420, 430. Independent Study (X:X:X)
Independent study by students majoring in business. Departmental approval required.

BA 419, 429, 439. Internship (X:X:X)
Designed to provide business majors with an opportunity to apply their classroom knowledge in a real business or firm and to gain hands-on experience in their major. No more than three hours may be counted toward the major. Department approval required.

BA 431. Investments (3:3:0)
A study of the environment and tools of investment. Emphasis on securities markets; fixed-income assets, common stock, and specialized investment alternatives; portfolio construction; investment management and tax considerations. Reports and presentations on current periodical research and participation in a trading exercise are required. Prerequisite: BA 377 or consent of instructor.

BA 432. Operations Management (3:3:0)
Management of the operations function of both manufacturing and service organizations: how to make decisions about product, processes, location, layout, inventory control, supply chains, maintenance, human factors, quality management, and scheduling. Attention is also given to providing a basic understanding of analytical techniques that aid in operating decisions. Prerequisites: BA 373 and 338.

BA 471. Business Strategy (3:3:0)
A case study course in strategy formulation and policy implementation that integrates accounting, economics, financial, marketing, and personnel policies for sound corporate decisions. Identifying and solving policy problems through analysis of company operations. Designed as a capstone course. Prerequisite: senior standing and all BA core courses or consent of instructor. Note: This capstone course may not be transferred in from another institution.

BA 472. Human Resource Management (3:3:0)
A study of the human resource function as it applies to organizational effectiveness; employment planning; recruitment; selection; placement; compensation; training and development; performance appraisal; labor relations; and safety. Prerequisite: BA 373.

BA 474. Marketing Research (3:3:0)
Study of the sources and applications of information necessary for the solution of marketing problems. A managerial approach is taken by stressing informational requirements of marketing managers, the decision-making process, and the uses of research in marketing management. Prerequisite: BA 337 and STAT 374 or BA 338 or consent of instructor.

BA 476. Corporate Tax Procedures (3:3:0)
A study of the tax laws and regulations applicable to the formation, operation, and liquidation of corporations and pass-through entities, including partnerships, and S corporations together with the preparation of federal tax returns for such entities. Prerequisite: BA 336.

BA 477. International Business and Multinational Operations (3:3:0)
A study of the dimensions of business operations and policies particular to international business and global competition. Students will analyze the problems and perspectives of conducting business across national boundaries and within a multinational environment, and gain insights into the environmental impact of international business activities. The ability to analyze corporate decisions as they relate to international marketing is stressed. Prerequisite: BA 373.

BA 478. Auditing Principles (3:3:0)
Emphasis on the opportunities and risks of auditing including the planning, evidence gathering and risk assessment. Examine the audit standards, professional ethics and audit liability exposure. Implement and review the audit approaches and extent of testing including internal controls and substantive tests. In addition, develop an understanding of audit reporting. Prerequisite: BA 344 and BA 332.

BA 479. Advanced Accounting (3:3:0)
Formation, dissolution and liquidation of partnerships; international accounting; business combinations; consolidated statements; segments; interim reports; reporting for the SEC; statement of affairs; and statement of liquidation. Prerequisite: BA 344 or consent of instructor.

BA 480. Accounting for Government and Not-for-Profit Organizations (3:3:0)
A study of accounting, budgeting, fiscal procedures and financial records of governmental funds, colleges and universities, health care entities, and private not-forprofit organizations. Offered fall of odd years. Prerequisite: BA 344.

BA 481. Seminar in Accounting Theory (3:3:0)
A study of current accounting pronouncements and literature; accounting bulletins of the American Institute of Certified Public Accountants, Securities and Exchange Commission Accounting Series Releases and Statements from the Financial Accounting Standards Board. Emphasis on oral and written communication skills necessary for a career in accounting. Prerequisite: 24 hours of accounting.

BA 482. CPA Review (3:3:0)
The review and study of concepts and applications in areas of financial accounting and reporting, auditing and attestation, regulation, and business environment and concepts. Prerequisite: 30 hours of accounting and instructor approval.

BA 484. Advanced Corporate Finance (3:3:0)
A study of the theories and methods used to determine the market value of firms through risk-based discounting of expected future cash flows; covers both projection of free cash flows to investors as well as selection of discount rates based on anticipated risk; international risk management also considered. Prerequisite: BA 377.

BA 485. Fraud Examination (3:3:0)
Develop advanced auditing skills and abilities to understand the ways occupational fraud and abuse occur. Develop the skills to evaluate evidence and determine the validity and accuracy of the evidence. Enhance analytical skills used by auditors and investigators in evaluating the financial statements to insure that the data presented appears reasonable. Offered fall of even years. Prerequisite: Non-business major must have completed either BA 235 or 231.

BA 486. Business Ethics (3:3:0)
The study of ethical theory and its application to business decisions, ethical issues in marketing, finance, management, and accounting, codes of ethical conduct and ethical decision making. Prerequisite: BA 232

BA 487. Tax Research (3:3:0)
Tax Research methods using an on-line research database, preparation of reports summarizing research results, advanced tax topics including taxation of international activities and estate and gift taxation. Prerequisite: BA 476.

BA 488. Financial Statement Analysis (3:3:0)
Review and analysis of financial position and results of operation utilizing corporate annual reports and Forms 10K, including analysis of liquidity, operating efficiency, profitability, and solvency. Prerequisite: BA 344.

BA 490. International Marketing (3:3:0)
An introduction to the important factors to be considered when marketing a product or service globally. Special emphasis will be placed on cross-cultural issues. Students will learn how to conduct a country analysis and to develop a marketing strategy based on this analysis. Prerequisite: BA 337.

Back to top