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Course Descriptions


Accounting Courses (ACCT)

The following courses are available to students college-wide:

207 Principles of Accounting. (4)
The study of fundamental accounting theory and practice, including the accounting cycle and the preparation and use of financial and operating statements for business decision-making. 

The following courses are restricted to students who have been accepted as business students or are in Concord academic programs that have made prior arrangements to include these courses in their curriculum requirements:

305 Intermediate Accounting I. (3)
Prerequisite: ACCT 207 (C or better).
A detailed study of the theoretical and practical aspects of financial accounting, including financial statements and valuation of assets. 

306 Intermediate Accounting II. (3)
Prerequisite: ACCT 305 (C or better).
The continuation of the study of financial accounting. Topics include: liabilities, stockholders’ equity, pensions, leases and income tax.

ACCT 307 Intermediate Accounting III. (3)
Prerequisite: ACCT 306 with a “C” or better.
This elective course develops familiarity with modern accounting research.  Student activities include independent online research into various accounting databases and written reports of findings and conclusions. These are skills essential in the accounting profession and specifically tested on the CPA exam.

312 Federal and State Taxation. (4)
Prerequisite: ACCT 207.
An analysis of the principles and techniques of federal taxes for individuals and small businesses.  An introduction to corporations, partnerships, estates, and trusts.  Also an introduction to gift and estate taxation. 3 hours lecture, 1 hour lab.

315 Governmental and Not for Profit Accounting. (3)
Prerequisite: ACCT 207.
A study of the preparation and use of accounting information in the financial management of governmental and nonprofit entities.

322 Cost Management. (3)
Prerequisite: ACCT 207.
A study in interpretation and analysis of accounting data for management decision-making. Various costing systems are explored as well as the presentation and communication of relevant accounting information for internal business uses.

401 Auditing. (3)
Prerequisites: ACCT 305 and 306.
An introduction to auditing principles, standards, and procedures used in independent and internal auditing.

405 Advanced Accounting. (3)
Prerequisite: ACCT 306.
The in-depth study of partnership operations, partnership and corporate liquidations, reorganization and debt restructuring, business combinations and consolidated financial statements.

415 Accounting Information Systems. (3)
Prerequisites: ACCT 207 and BGEN 222.
Introduction to accounting systems.  Emphasis on design, application, and implementation of accounting systems with attention to internal control and audit trail. Usage of various software packages to complete, manage, and operate a simulated professional accounting environment.

420 Special Topics in Accounting.
Selected topics in the contemporary accounting environment will be explored.

480 Accounting Internship. (1-6 hours credit)
Prerequisites: BGEN 222, BEOA 220, ACCT 306, junior class standing; 2.5 GPA earned at Concord. Available to students whether or not they have had prior work experience, but no credit for prior work. Offered only as pass/fail and contingent upon availability of appropriate placement.
A supervised accounting internship, full or part time, in any of the following: accounting firms, companies, governments, or not-for-profits organizations.  (1-6 credit hours, total hours earned to be preapproved by the Coordinator upon receipt of Accounting-Related Learning Objectives submitted by the employer).  This course provides students with the opportunity to apply theoretical knowledge to practical situations in an organizational setting.  Internships must be completed during the semester in which the student has registered, without exception. 

Business Education & Office Administration(BEOA)

The following courses are available to students college-wide:

220 Fundamentals of Business Communication. (3)
Prerequisite: keyboarding proficiency, and ENGL 101.
Provides the knowledge and develops the skills that students will need to communicate successfully in an employment environment.  Related topics integrated throughout the course through exploration of case study
analyses include global communication, business ethics, diversity challenges, and the evolving factors that affect business communication.  The course focuses on developing proper communication techniques required
for formatting and writing a variety of business documents based on the development of communication strategy.

The preparation of resumes, application letters, and related career development skills are also significant topics explored.

250 Applied Business Software Topics. (3)
Develops skill in the operation of advance features of Microsoft Word and Publisher.  Emphasis is on the development of problem solving skills in the document production process utilizing the full range of word processing and publishing applications.  Introduction to design and development of web pages will also be explored using Microsoft Expressions.

302 Administrative Systems Management. (3)
Presents administrative responsibilities involved in managing an office systems environment.  Attention is given to problem solving in human resources and administrative services.  A forum is provided to identify and discuss current issues and trends in office systems.  Topics will vary as systems evolve.

414 Special Methods in the Teaching of Business Education. (4)
Prepares students for the initial stage of teaching by developing an understanding of the nature, organization, and administration of business and economics programs in the middle and secondary schools.  Develops an understanding of and skill in using instructional materials, methods, and techniques for planning and directing learning activities.  Current work, volunteer, and service learning experiences can be used to satisfy school-based field placement requirements in this course.

Business (General) Courses (BGEN)

The following courses are available to students college-wide:

105 Introduction to Business. (3)
Provides students with an overview of basic business concepts in accounting, finance, marketing, management,globalization, and human resource management.  Other topics introduced include: managing in a rapidly changing business environment, social responsibilities, environmental issues, and ethics.  This course is open only to students with less than 30 earned credit hours or non-business majors of any level.

110 Introduction to Computers in Business. (3)
An introduction to business computer application software, specifically.  Business related application basics are developed through hands-on usage of business software applications by creating (1) presentations using
PowerPoint software; (2) basic numerical spreadsheet applications using Excel software; and (3) simple data file management systems using Access software.
Note: This course is not to be counted as a business elective, but may be used as a general elective.

202 Decision Sciences I. (3)
Prerequisite: MATH 103, 105 or equivalent proficiency.
Review of probability distribution/ interval estimation and hypotheses testing.  Inferences about population variances, tests of goodness of fit and independence, simple and multiple linear regression, time series forecasting, index numbers and statistical quality control.

222 Business Productivity Software. (3)
Prerequisite: Declaration as business major or business minor; BGEN 110 recommended.
Advanced business productivity software, specifically spreadsheet, and database software programs are explored.  Business related applications are developed through hands-on usage of business software by creating (1) advanced numerical spreadsheet applications using Excel software; and (2) the development of data file management systems using Access software.  In addition, advanced applications such as electronic data transmissions, Internet browsers, and search engines, are explored.

301 Introduction to the Legal Environment. (3)
The nature of law and the judicial system. The relationship of law, government, ethics and the consumer to business enterprise.  Includes the study of contracts, law of sales, torts, government regulation of business, environmental and consumer protection.

The BGEN courses below are restricted to students who have been accepted into the Division of Business or are in Concord academic programs that have made prior arrangements to include these courses in their curriculum requirements:

302 Legal Concepts in Accounting. (3)
Prerequisite: BGEN 301.
An in-depth review of legal concepts with specific emphasis on those areas of Business Law encountered by CPAs. 

311 Management Information Systems. (3)
Prerequisites: MGT 305
A broad view of information systems used in business. Information systems concepts, principles, technical foundations, as well as their impacts on the organization will be discussed.  The emphasis is placed on solving business problems with information systems from a managerial end user perspective.

335 Decision Sciences II. (3)
Prerequisite: Math 105, BGEN 202
Quantitative approaches to decision making in business including the study of linear programming, decision theory, inventory control, network models, project management, production management, and related topics.  Both manual and computerized solution techniques are included.

440 International Business. (3)
Prerequisites: MGT 305, MKT 305, FIN 311 or permission of instructor.
This course is designed to be taken before Strategic Management.  Public Administration majors need permission of instructor to enroll in the course.  An overview of the cultural, economic, financial and political forces that shape the current international business environment.  Analysis of international business including, but not limited to differences in national culture, political economy, finance, technological development, marketing, and management.  Topics include ethical decision-making in a multicultural environment, international operations management, and global human resource development. 

450 Special Topics. (3)
Topics germane to the fields taught in the Division of Business will be selected based on anticipated student interest and staff availability. 

470 Independent Study. (3)
Prerequisites: Academic GPA of 3.0, upper level standing in business, and Division approval of study documentation.
Students may study a subject not normally treated in-depth in other courses.  The subject selection requires mutual agreement of student and instructor.  Application must have a clear, substantiated
and detailed description of the independent study.  The student must secure necessary approval prior to registration. 

480 Business Internship.
Prerequisites: ACCT 207, BGEN 222, BEOA 220, and MGT 305, junior class standing; 2.5 GPA earned at Concord. Available to students who have not had professional work experience (no credit for prior work). Offered only on a pass/fail basis and contingent upon the availability of appropriate placement. 
A supervised business internship in organizations in private and public sectors. (1-6 credit hours, total hours earned are to be preapproved/ by the Coordinator upon receipt of Business-Related Learning Objectives submitted by the employer.) This course provides students with the opportunity to apply theoretical knowledge to practical situations
in an actual organizational setting.  The field internship is open to all students; however, no credit is granted for prior work.  Internships must be completed during the semester in which the student has registered, there are no exceptions.  Students seeking the Associate of Office Supervision degree must complete an approved internship program.

Economics Courses (ECON)

The following courses are available to students college-wide:

201 Principles of Macroeconomics. (3)
Introduction to the capitalistic economic system.  Emphasis on national income accounting and macroeconomic theories dealing with employment, inflation, and economic growth. 

202 Principles of Microeconomics. (3)
Analysis of microeconomic theories involving the theory of the firm under various market structures, the allocation of productive resources, and the distribution of income. 

Finance Courses (FIN)

The following courses are available to students college-wide:

200 Personal Financial Planning. (3)
A comprehensive survey of the financial goals of an individual and steps to achieve these goals.  Topics include investment planning, tax planning, estate planning, retirement planning, and consumer credit.

301 Principles of Investing. (3)
A survey course for non-business majors.  The course will offer a comprehensive discussion of investment issues with individual investors as the central focus.  Quantitative skills required for the course will not exceed familiarity with basic arithmetic operations.

311 Principles of Managerial Finance. (3)
Prerequisites: ACCT 207.
Study of the objectives of managerial finance, financial analysis and planning, time value of money and valuation of securities, long term investment decisions, and working capital management.  The following courses are restricted to students who have been accepted into the Division of Business or are in Concord academic programs that have made prior arrangements to include these courses in their curriculum requirements.

315 Intermediate Financial Management. (3)
Prerequisite: FIN 311
Analysis of conceptual issues critical to efficient financial management.  Valuation, Cost of Capital, Capital Structure, Dividend Policy, Capital Budgeting, Mergers and Acquisitions are among the topics covered. 

316 Investments. (3)
Prerequisite: FIN 311.
Analysis of the contractual features of securities; mechanics of investments; tests applied in the selection of securities; financial institutions. 

325 Bank Management. (3)
Prerequisite: FIN 311.
The course offers a comprehensive study of the asset and liability management of a commercial bank.  Application of various risk management techniques, capital requirements issues, bank performance will be among the
issues covered.  The course may be taught as a simulation course at the discretion of the instructor.

401 Portfolio Management. (3)
Prerequisite: FIN 311.
The course discusses the tools and techniques available to a portfolio manager.  Advance Valuation techniques, Modern Portfolio Theory, Performance Evaluation, Efficient Market Theory, Market Anomalies, Asset Allocation, Active or Passive Investment Strategy, Options and Futures will consist the core areas for the course.  Conceptual understanding will be emphasized.

407 Financial Institutions. (3)
Prerequisites: FIN 311.
An introduction to security markets, security analysis including options, and portfolio theory and management.

411 Corporate Finance Problems. (3)
Prerequisite: FIN 311.
Theoretical and practical tools in financial decision making are discussed using cases.  Major areas of concern are financial analysis and planning, working capital policy, accounts receivable management, capital budgeting, valuation, capital structure, and dividend policy.

436 International Financial Management. (3)
Prerequisite: FIN 311.
Issues pertinent to financial decision making within an international context, including financial management of multinational firms, foreign currency markets and exchange rate dynamics, international money and capital markets, and portfolio analysis. 

Management Courses (MGT)

The following course is available to students college-wide:

305 Principles of Management. (3)
A review of the fundamental aspects of the management process, and the relevance of this process to a variety of environments.  The following courses are restricted to students who have been accepted into a business student status or who are in Concord academic programs that have made prior arrangements to include these courses in their curriculum requirements. 

308 Labor Relations/Human Resources. (3)
A survey of the key areas of human resource management including labor relations, strategic planning, recruitment, selection, training, performance evaluation, wage and salary administration, safety and health administration.

309 Organizational Theory and Behavior. (3)
Prerequisite: MGT 305.
A study of the theoretical bases of organizational design and processes, as well as the performance of individuals who populate them. 

310 Current Topics in Management. (3)
Selected topics in the contemporary management environment will be explored. 

312 Introduction to the American Health Care System. (3)
An examination of the major components of the U.S. Health Care System and significant aspects of U.S. health care policy. Particular attention will be placed on issues relating to the access to care, health care cost containment, quality of care, and anticipated changes in both policy and the system.

314 Entrepreneurship I. (3)
Prerequisite: MGT 305 or consent of the instructor.
An introductory course presenting the student with an understanding of the major principles and practices necessary to start a business venture.  Provides the student with various facets of turning an idea into an enterprise.  Students will have the opportunity to develop a business plan.

430 Business Ethics and Social Responsibility. (3)
Prerequisite: MGT 305 or consent of the instructor.
An examination of the role of management in promoting ethical performance and social responsibility in the modern organization.

441 Production Management. (3)
Prerequisite: MGT 305.
Study of the production process, emphasizing planning, analysis and control.  Topics include production planning, plant layout and materials handling, methods analysis, inventory management, scheduling, quality control,
and work measurement.

460 Strategic Management. (3)
Prerequisite: Completion of all the Business
Core or permission of instructor.  An examination of the managerial decisions and actions that determine the long-term performance of a corporation.  Emphasizes the evaluation of environmental opportunities and constraints in light of a corporation’s internal strengths and weaknesses.  Emphasis is placed on integrating previous coursework into meaningful corporate, business, and functional strategies.

Marketing Courses (MKT)

The following courses are available to students college-wide:

305 Principles of Marketing. (3)
A survey of the fundamental features of contemporary marketing systems and the planning required to make available satisfying goods and services at a profit.  A study of the complex and dynamic activities of marketing functions, explaining the roles of marketing in society and the institutions that compose the marketing system.  Focuses on the marketing mix: product development and differentiation, distribution channels, pricing, and promotion.

306 Buyer Behavior. (3)
Prerequisites: MKT 305; PSY 101 or SOC 101, or equivalent.
An in-depth study of the concepts that help marketers understand why organizational buyers and ultimate consumers behave as they do in the marketplace.  Topics include: motivation theory, learning theory, perception, attitude theory, and the general role of consumer behavior in marketing management.  Present and potential applications for marketing in the public and private sector, particularly in the area of customer service, are discussed.

316 Advertising and Sales Promotion. (3)
Prerequisite: MKT 305.
A systematic and comprehensive study of the management of the overall advertising effort in modern corporations.  Topics include: development and implementation of advertising campaigns; overseeing the placement of advertising of all types in the various media, such as radio, television, newspapers, magazines, direct mail, Internet and outdoor; and the coordination of the advertising effort with the company’s overall marketing program.

320 Sales. (3)
Prerequisite: MKT 305.
A comprehensive study focusing on personal selling.  The dynamics involved in business to business marketing of products, services, and ideas are investigated.  Topics include: preparation for successful presentations, dyadic interaction, and sales management functions.  Students will identify problems and develop solutions through application of appropriate skills and actions in case studies and active participation.  The following courses are restricted to students who have been accepted into a business student status or are in Concord academic programs that have made prior arrangements to include these courses in their curriculum requirements.

322 Retail Management. (3)
A comprehensive study of the management of the retailing environment.  Problems and alternatives facing retail establishments with respect to marketing functions are examined.  Topics include: location, organization, operation, promotion, and merchandising policies.

330 Marketing Channels and Distribution. (3)
Prerequisite: MKT 305.
A study of the management of the firm’s distribution system to provide effective, efficient, and reliable delivery of products and services.

410 Product and Price Management. (3)
Prerequisite: MKT 305.
Product planning and new product development are discussed.  Topics include concept development, test marketing, product positioning, and branding strategies.  Conjoint analysis is used for new product development. Economic, financial, legal, and behavioral issues are considered in making pricing decisions. 

440 Marketing Research. (3)
Prerequisite: MKT 305 and either BGEN 202 or MATH 105.
Marketing research is the key link between the customers which the organization serves and the strategic decision makers in that organization, whether in the for-profit or not-for-profit sector.  Focuses on the gathering and analysis of data.  Includes research design, primary and secondary data sources, quantitative and qualitative methods of data collection, analysis and interpretation, and the use of statistical software. 

444 Marketing Analytics. (3)
Prerequisite: MKT 305 and MKT 440.
Survey of quantitative and analytical skills related to marketing including sales forecasting, demand analysis, financial measurements, and other marketing variables. Involves the use of statistical packages and spreadsheet analyses.

445 Marketing Management. (3)
Prerequisites: MKT 305 and two additional
Marketing courses.  The application of fundamentals and theory to the development of marketing strategy in such areas as: product development, pricing, distribution networks, and promotion.  Combines qualitative and quantitative analysis.  Involves the use of marketing support software.

Last updated on Jun 22, 2011. Originally created on May 3, 2011. Report incorrect information.