EMGT 201 DECISION SCIENCE I (3:3:0) 

This course introduces students to the ways in which decision tools are used in business, economics, and management. Emphasis is placed on application areas and analyzing results. Numerous examples of practical decision-making techniques (in business and economic models) will be presented. Prerequisite: MATH 130. 

EMGT 211 FINANCIAL ACCOUNTING FUNDAMENTALS (3:3:0) 

Financial accounting provides information about a firm’s economic performance (revenues, expenses, income, cash flow) and condition (assets, liabilities, equity) to external constituencies such as creditors and investors. The fundamentals of how to measure, communicate, and utilize financial accounting information are covered.  

EMGT 212 MANAGERIAL & COST ACCOUNTING FUNDAMENTALS (3:3:0) 

Managerial and Cost accounting provide decision-relevant information to internal managers of a firm which is useful in planning and controlling operations. Basic techniques and issues of cost measurement, cost behavior, budgeting, quality conformity, segment analysis, and information relevancy are covered in the context of evaluating, and improving the firm’s efficiency and effectiveness. Prerequisites: EMGT 211 and 236. 

EMGT 215 PRINCIPLES OF MARKETING (3:3:0) 

This course is an introductory survey of the principles which apply to exchange transactions for goods and services in consumer and industrial markets as presented from a management perspective. Marketing research procedures, information systems, coordination techniques, and control devices are studied. Emphasis is placed on product planning, pricing, promotion, and distribution practices. Prerequisite: ECON 112. 

EMGT 222 ADVERTISING (3:3:0) 

A comprehensive survey of the principles of advertising is combined with advertising practices to introduce students to the functions that advertising performs in selling activities. Advertisers, advertising agencies, consumer behavior, and market research are analyzed in terms of their relationships to advertising media, market segmentation, and advertising strategies. While emphasis is placed on creative advertising and advertising testing, special types of advertising are also covered. 

EMGT 223 RETAIL MANAGEMENT (3:3:0) 

The structure, strategy, and changing environment of retail management are presented in a comprehensive survey. The topics analyzed include retail institutions, site location, merchandise planning, customer communications, and retail pricing. Emphasis is placed on case studies. 

EMGT 224 SMALL BUSINESS MANAGEMENT (3:3:0) 

A comprehensive survey of the challenges that confront the managers of small businesses is presented on an introductory level. Topics covered include the characteristics of small business, starting a small business, organizing the enterprise, marketing; production and operations management, and administrative and financial controls. Problem areas--e.g., financial planning, product strategies, pricing, credit policies, inventory control and capital budgeting--are emphasized via a case study approach. 

EMGT 225 BUSINESS LAW (3:3:0) 

An introductory, yet comprehensive, survey of the fundamental topics in business law is presented to provide an understanding of the law and the ways in which it and the courts affect business activity.  

EMGT 226 BUSINESS LAW II (3:3:0) 

This course presents basic topics in business law relating to business activity including agency, forms of business organization, government regulation and ethical behavior. 

EMGT 233 CORPORATE FINANCE (3:3:0) 

This is an introduction to the fundamentals and principles of business finance as viewed by the financial manager. The topics covered in this course are risk and return, working-capital management, financial planning, capital investment decisions, evaluation of financial alternatives, and managing long-term funds. Prerequisite: EMGT 211. 

EMGT 236 BUSINESS ORGANIZATION AND MANAGEMENT (3:3:0) 

This is a survey of management and organization theory and practice. Elements of the managerial process are analyzed, including planning, organizing, staffing, directing, and controlling. Case studies illustrating the role of manager within an organizational structure are presented. 

EMGT 250 QUANTITATIVE BUSINESS ANALYSIS I (3:3:0) 

This is an introduction to business data analysis and applications. Students will be exposed to economic data sources and techniques used for managerial decision making. Managerial applications will include market research, sampling theory and quality control. Prerequisites: EMGT 201 or MATH 110. 

EMGT 322 PERSONNEL MANAGEMENT (3:3:0) 

A comprehensive survey of the functions, activities, challenges, and tradeoffs of personnel management is presented from the perspective of efficiency criteria. Individuals and groups are recruited, selected, developed, and utilized as human resources are accommodated to the needs of the workplace. Topics covered include planning and behavioral science concepts and assumptions; job and work design; staffing, appraisal, training, development, and compensation processes; collective bargaining; occupational health and safety; and international personnel management. Prerequisite: EMGT 236. 

EMGT 323 ORGANIZATIONAL THEORY (3:3:0) 

A detailed, comprehensive analysis of organizations is presented at an intermediate level. Organizational linkage systems provide the framework in which the internal environment and organizational dynamics are studied. Topics covered include organizational goals, structure, design, size, complexity, culture, conflict, change, control, power, technology, and strategic planning. Emphasis is placed on understanding why organizations function as they do and how they should be designed and managed to achieve maximum effectiveness. Prerequisite: EMGT 236. 

EMGT 331 INTERMEDIATE FINANCIAL ACCOUNTING I (3:3:0) 

In-depth study of Financial Accounting Standards Board body of principles of accounting recognition and measurement used to prepare financial statements for external reporting. Topics include: FASB conceptual framework, financial statement structure and content, time-value of money, current assets, non-current assets, and current liabilities. Prerequisites: EMGT 211 and 212. 

EMGT 332 INTERMEDIATE FINANCIAL ACCOUNTING II (3:3:0) 

A continuation of the in-depth study of the Financial Accounting Standards Board body of principles of recognition and measurement for external reporting begun in EMGT 331. Topics include: long-term liabilities, stockholders’ equity, earnings-per-share, investments, income taxes, pensions, leases, cash flows, financial statement analysis, and disclosure requirements. Prerequisites: EMGT 211, 212, and 331. 

EMGT 333 INTERMEDIATE MANAGERIAL & COST ACCOUNTING (3:3:0) 

An in-depth study of the analytical perspectives and tools of managerial/cost accounting with the objective of equipping the accountant to assist managers to improve organizational efficiency and effectiveness. Topics include: cost accounting systems, tools for planning and control, cost information for decision making, cost allocation, quality and JIT, capital budgeting and management control systems. Prerequisites: EMGT 211, 212. 

EMGT 335 TAX ACCOUNTING I (3:3:0) 

This course presents a comprehensive examination of the federal income tax regulations that apply to individuals. Topics include: tax research, planning, compliance, deductions, property sales, non-taxable exchanges, shelters, credits, and computations. Prerequisites: EMGT 211, 212, and 236. 

EMGT 336 TAX ACCOUNTING II (3:3:0) 

This course presents a comprehensive examination of the federal tax regulations that apply to corporations, partnerships, estates, and trusts. Topics include: acquisitions, reorganizations, consoli-dations, closely-held corporations, S-Corporations, liquidating and non-liquidating distributions, retirement plans, social security taxes, and gift taxes. Prerequisites: EMGT 211, 212, 335. 

EMGT 342 INVESTMENT ANALYSIS (3:3:0) 

A detailed analysis of investment instruments is presented in the context of portfolio theory. Risk and return analyses, securities markets operation, and valuation models are reviewed. Emphasis is placed on asset pricing and investment strategies. Topics covered include equity and fixed-income securities, financial commodities futures, stock and index options, institutional operations, and international investment opportunities. Prerequisite: EMGT 233 or 236. 

EMGT 350 QUANTITATIVE BUSINESS ANALYSIS II (3:3:0) 

This is an intermediate course in business and economic data analysis. It is a formal introduction to research methods and techniques used in managerial and financial forecasting. Students will be introduced to basic time series analysis, decision analysis and regression. Prerequisite: EMGT 250. 

EMGT 430 INTERNAL/OPERATIONAL AUDITING (3:3:0) 

Internal auditors act as agents of continuous organizational improvement through their analysis of information system integrity and reliability, resource security and productivity, policy compliance, and operational efficiency and effectiveness. This course is a comprehensive survey of Institute of Internal Auditor standards, procedures and practices for this important value-added activity. Prerequisites: EMGT 211, 212, and 236. 

EMGT 431 EXTERNAL/FINANCIAL AUDITING (3:3:0) 

Independent external auditors (CPA’s) examine evidence regarding a firm’s transactions and condition and report their conclusions about the fairness of the firm’s financial reporting. This course is a comprehensive survey of American Institute of CPA auditing standards, procedures, and reports. Prerequisites: EMGT 211, 212, 331, 332. May be taken concurrently with EMGT 332. 

EMGT 451 MANAGEMENT SCIENCE I (3:3:0) 

This is an intermediate course in Management Science. It is a survey of analytical techniques used by modern management to formulate and solve problems. Some of the topics covered are Linear and Integer Programming, Transportation Models, Inventory Theory, and Game Theory. Prerequisites: EMGT 236; MATH 110, 130. 

EMGT 485 INDEPENDENT STUDY (Hours to be arranged) 

Independent study is an in-depth directed research into subject matter which is not covered in courses listed in the current catalog. It is open to an advanced student (90 credits) who discusses the research topic with an adviser before contacting the professor who will serve as the instructor. At least five (5) hours of student-professor conference time are required for each credit undertaken. Prerequisites: 90 credits and approval of the adviser, instructor, department chairperson and Dean. 

EMGT 486 FIELD EXPERIENCE AND INTERNSHIP (Semester hours arranged)