Accounting
BACC 131. Principles of Accounting I
An introduction to the study of accounting, a financial information system. The course provides the concepts and techniques of collecting and presenting accurate data about an organization, and the knowledge to understand and interpret that information. Credit, 3 hours. Offered Fall and Spring semesters.
BACC 132. Principles of Accounting II
The course completes the study of financial accounting with topics concerning corporations and the statement of cash flows. The main focus is to provide an introduction to the field of managerial accounting including costing systems, planning and control, and analytical decision support. Prerequisite: BACC 131. Credit, 3 hours. Offered Fall and Spring semesters.
BACC 331. Intermediate Accounting I
A study of the environment under which accounting standards are established; the conceptual framework for financial accounting; the accounting cycle; requirements for the presentation of the income statement, balance sheet, and statement of cash flows; time value of money concepts; and accounting for cash, receivables, and inventories. Prerequisite: BACC 132. Credit, 3 hours. Offered Fall semesters.
BACC 332. Intermediate Accounting II
A study of accounting for acquisition and depreciation of fixed assets, intangible assets, current liabilities, contingencies, long-term liabilities, stockholders’ equity, and retained earnings. Prerequisite: BACC 331. Credit, 3 hours. Offered Spring semesters.
BACC 337. Accounting Information Systems
An exploration of concepts of information systems, procedures and controls employed in systems, analysis and design techniques, and systems development procedures. Prerequisite: BACC 132. Credit, 3 hours. Offered as needed.
BACC 339. Computer Augmented Accounting
A study of the use of microcomputers in accounting. Prerequisite: CIS 132 and BACC 132. Credit, 3 hours. Offered as needed.
BACC 431. Cost Accounting I
An in-depth study of product costing, budget development and use, and the use of quantitative information to achieve optimal business decisions in areas such as pricing, product selectiona and special orders. Prerequisite: BACC 132. Credit, 3 hours. Offered Fall semesters.
BACC 432. Cost Accounting II
This course addresses many issues concerning cost allocations, the impact of new and current management approaches on product costing, and the development and evaluation of data concerning large, multi-year projects. Prerequisite: BACC 431. Credit, 3 hours. Offered Spring semesters.
BACC 433. Advanced Accounting
A study of cash flow statement, basic financial statement analysis and methods of full disclosure; and accounting for consolidations, income taxes, pensions, post retirement benefits, Leases, changes and errors, and changing prices. Prerequisites: BACC 332 and senior standing. Credit, 3 hours. Offered Spring semesters.
BACC 435. Accounting Theory
A study of the development of accounting theory and its application to income measurement, asset valuation and equities. Prerequisites to be taken in the final year of the Bachelor of Science with a major in Professional Accounting and after completion of all courses required for the Accounting major. Credit, 3 hours. Offered Spring semesters.
BACC 436. Governmental Accounting
The application of general accounting principles to federal, state, and loval governments and non-profit organizations. Prerequisite: BACC 132. Credit, 3 hours. Offered Fall semesters..
BACC 437. Federal Taxation
A study of the federal tax laws and instructions in the preparation of tax returns of individuals. Prerequisite: BACC 132. Credit, 3 hours. Offered Fall semesters.
BACC 439. Auditing
A consideration of auditing theory, practice, and procedure as applied to the problem of balance sheet audits, special investigations, and detailed audits. Time devoted to relationship with client, working papers, audit procedure, preparation of report, and to the ethics of the profession. Prerequisites: BACC 332, 431. Credit, 3 hours. Offered Fall semesters.
Business Administration
BADM 135. Macroeconomics
A study of aggregate sectors of the economy covering principles that determine total output, total employment and total price levels. Credit, 3 hours. Offered Fall and Spring semesters.
BADM 136. Microeconomics
A study of principles of allocation of resources, distribution of income and operation of the price system. Credit, 3 hours. Offered Fall and Spring semesters.
BADM 300. Probability and Sampling
The course is designed to provide students with fundamental knowledge of statistical theory and procedure. The course includes such topics as descriptive statistics, basic probability theory and parametric procedures including hypothesis tests, ANOVA and regression. Prerequisite: MATH 132. Credit, 3 hours. Offered Fall and Spring semesters.
BADM 330. Legal Environment of Business
Law and the legal system; social forces that make the law; business response to the social and legal environment. Focus on governmental regulation and federal regulatory agencies which impact business decision-making. Credit, 3 hours. Offered Fall and Spring semesters.
BADM 331. Principles of Management
A general introduction to the principles and problems of business organization and management; careful consideration is given to the policies and problems of management with respect to coordination of production, finance, marketing, personnel, and accounting in a going concern. Prerequisites: BACC 132 and BADM 136. Credit, 3 hours. Offered Fall and Spring semesters.
BADM 332. Business Communications
A study of business communications with emphasis on composing effective business letters, reports, and presentations. Prerequisite: ENGL 132. Credit, 3 hours. Offered Fall semesters.
BADM 333. Personal Finance
An overview of personal and family financial planning with an emphasis on financial record keeping, consumer spending decisions, tax planning, consumer credit, insurance protection, selecting investments and retirement and estate planning. Credit, 3 hours. Offered as needed.
BADM 334. Principles of Marketing
A comprehensive survey of the problems involved in the movement of goods and services from producers to consumers and some of the methods which have been used to solve these problems. Prerequisite: BADM 136. Credit, 3 hours. Offered Fall and Spring semesters.
BADM 335. Financial Management
This course surveys current finance theory and practice including such topics as financial statement analysis, cash budgeting and working capital management, valuation, and cost of capital and capital budgeting. Prerequisites: BACC 132 and BADM 136. Credit, 3 hours. Offered Fall and Spring semesters.
BADM 336. Money, Banking and Credit
A study of the nature and function of money; the importance of credit; the relation of money and credit to prices; bank deposits and loans; and a study of banking systems. Prerequisite: BADM 136. Credit, 3 hours. Offered as needed.
BADM 337. Investments
A course in the principles of investments, including the demand and the supply of investment funds, flotation of new issues, types of stocks and bonds, the stock exchanges, analysis of different types of securities and the government regulation of the securities market. Prerequisite: BADM 136 or consent of the instructor . Credit, 3 hours. Offered as needed.
BADM 338. Managerial Economics
Economic concepts that are directly applicable to business decision making including cost and production, profits, demand and pricing, capital budgeting and investment, and forecasting. Prerequisite: BADM 136. Credit, 3 hours. Offered as needed.
BADM 339. Human Resources Management
A study of the importance of human resources to an organization and the interrelationships among the various human resource management functions. Credit, 3 hours. Offered as needed.
BADM 430. Advertising
Concepts and practices of advertising and the role of advertising in the marketing mix. Relationship between media characteristics and various kinds of goods and services and their respective markets will be studied. Prerequisite: BADM 334. Credit, 3 hours. Offered as needed.
BADM 431. Entrepreneurship
Introduces students to the basic concepts and skills required to understand the nature of entrepreneurship, recognize opportunities and assemble the resources to start a new business. Credit, 3 hours. Offered as needed.
BADM 433. Services Marketing
A study of the sales and marketing of services. Students will examine basic elements of promotion in service industries. The issues of general promotional strategies, personal selling, mass selling and sales promotion techniques will be covered. Major service industries, such as hospitality, education, medical/health services, and legal services will be covered. Credit 3 hours. Offered as needed .
BADM 434. Services Management
An overview of the concept of service products. Students will examine the essential elements of industry structure, service design, service delivery, and service evaluation. Basic financial tools will be presented. Major service industries, such as hospitality, education medical/health service and legal services will be covered. Credit, 3 hours. Offered as needed.
BADM 435. Consumer Behavior
An extensive study of the psychological, social and situational influences involved in buying decisions. Students will engage in a balanced study of theory and application. Prerequisite: BADM 334. Credit, 3 hours. Offered as needed.
BADM 436. International Business
A study of American firms' involvement in the international community with special emphasis on the impact of foreign competition on domestic markets, management of multinational enterprises and decision making in the international environment. Credit, 3 hours. Offered as needed.
BADM 437. Business Law
A survey of the principles of contacts, sales, negotiable instruments, principal and agent, principal and surety, insurance, bailment, partnerships, real property, personal property, and corporations. Prerequisite: To be taken in the final year of the Bachelor of Science with a major in Professional Accounting and after completion of all courses required for the Accounting major. Credit, 3 hours. Offered Spring semesters.
BADM 438. Business Policy and Strategy
A capstone business course using knowledge compiled from the functional areas of business and integrated into strategic management emphasizing the process of problem solving, decision making and policy formulating. The ETS major field test for business is a course requirement comprising 10% of the final grade. Prerequisite: Completion of the common core and senior standing. Credit, 3 hours. Offered Fall and Spring semesters.
BADM 439. Professional Development
A course to alert student to the qualities and techniques needed both to find a job and be successful in that job. Prerequisite: Junior standing. Credit, 3 hours. Offered Fall semesters.
BADM 490. Special Projects in Business and Related Subjects
A course designed to allow the student to engage in intensive study of a specific area of business other than through normal course offerings. Prerequisite: Business major with senior standing and consent of department chair. Credit, 3 hours. Offered as needed.
INTR 401, 402. Corporate Internship
A full-time residency in the corporate setting, this internship is open to students who wish to earn academic credit for practical work experience and training in areas approved by the Vice President for Academic Affairs. Prior to the semester of residence, all students selected for this internship will be required to participate in a work-shop designed to maximize the potential for growth and productivity in the mentor-mentee relationship. Three, six, nine, or twelve semester hours may be earned, depending upon the requirements of the approved internship, and the recommendation of the student’s advisor. May be repeated twice not to exceed a total of fifteen semester hours. Offered as needed.
Management Information Systems
BMIS130 – Introduction to Application Software
A general introduction to popular application software packages used in industry and academia. The course will include applications software for word processing, spreadsheets, database management and presentation management, and an introduction to the operating environment. The course is hands-on in nature with in-class labs conducted weekly. Credit 3 hours. Offered Fall and Spring Semesters.
BMIS231 – Introduction to Programming
An introduction to structured programming. The course will include lecture sessions covering concepts of programming, out-of-class programming. and homework assignments. The assignments will use the computer as a tool to solve mathematical and business problems. Topics will include sequential, selective and repetitive structures, arrays, strings, and file manipulation. Credit 3 hours. Offered Fall Semesters.
BMIS331 – Object Oriented Programming
Addresses advanced features of programming including: object oriented techniques, pointers, dynamic memory allocation. and data structures. Credit 3 hours, Prerequisite BMIS231.Offered Spring Semesters.
BMIS332 – Application Programming with Visual Basic
An introduction to Visual Basic programming. Emphasis is given to further development of the student’s programming skills and an in-depth coverage of programming in the Microsoft Windows environment. Credit 3 hours. Prereqrequsite BMIS231. Offered Spring Semesters.
BMIS333 – Systems Analysis/Project Management
A study of current business systems and problems, determination and definition of business needs and information requirements, evaluation of alternative solutions, exploration of the dimensions and elements of project management concepts, methodologies, strategies, and structures. Attention will be given to cost controls, teamwork, and quality management. Credit 3 hours. Prerequisite sophomore standing. Offered Spring Semesters.
BMIS334 – Management Information Systems
An introduction to the management and use of information technology (IT) in organizations. This course examines the impact of IT on decision making and organizational operations. Credit 3 hours. Prerequisite sophomore standing. Offered Fall Semesters.
BMIS335 – Web Design and Development
Introduction to Web page design using a professional web development tool. Students learn the general syntax of the HTML language, links, anchors, images, frames, tables, and style sheets. Emphasis is on planning the design, validating work, effective visual alternatives, attracting and retaining visitors, proper use of font and color, and creation of professional graphics. Credit 3 hours. Prerequisite sophomore standing. Offered Fall Semesters even years.
BMIS336 – Networking
An introduction to networking exploring theoretical hardware and software issues of networking. Students get hands on experience setting up network hardware, configuring network software, and exploring network topologies and technologies. Credit 3 hours. Prerequisite sophomore standing. Offered Fall Semesters odd years.
BMIS337 – Hardware and Architecture
A general introduction to computer hardware including computer maintenance issues and an overview of computing components (microprocessor, system boards, storage devices). Students get hands on experience diagnosing computer problems and dealing with software and hardware installation issues. Credit 3 hours. Prerequisite sophomore standing. Offered Fall Semesters odd years.
BMIS431 – Database Design and Programming
Emphasis on the concepts and structures necessary to design and implement a database management system. Topics covered will include data models, normalization, query facilities, file and index organization, security, and database programming. Credit 3 hours. Prerequisite BMIS332. Offered Fall Semesters.
BMIS432 – Advanced Programming with Delphi
An introduction to Delphi Programming. Emphasis will be given to the development of business applications and further study of programming in the Microsoft Windows environment. Credit 3 hours. Prerequisite BMIS321. Offered Spring Semesters even years.
BMIS433 – Web Programming
An introduction to programming for the Internet focused on both client and server side application development. The student will develop interactive web-based applications that access databases. Applications developed in the course will utilize graphic images, tables, forms, frames, client and server-side programming, and database interfaces in a interactive GUI environment. This course may be repeated by the student when different language options are offered. Credit 3 hours. Prerequisite BMIS231. Offered Spring Semesters odd years.
BMIS435 – Social and Legal Issues of Technology
The course explores the impact of technology on society and the complex issue of ethics. The course surveys ethical theories and how they are applied to legal theories of computing. Students will deal with ethical and legal issues related to areas such as copyright, patents, trademarks, discrimination, privacy, information security, freedom of speech, freedom of expression, fairness, and artistic license in relation to the creation, access, and reproduction of materials appropriate for the Internet. Credit 3 hours. Prerequisite sophomore standing. Offered Spring Semesters even years.
BMIS439 – Software Engineering
A capstone course that allows the student to integrate the tools acquired in MIS to develop a customized application which will meet the needs of an end user on the University of the Cumberlands campus. The student will apply such tools as proposal drafting, time series analysis, systems analysis and design, customized screen and report design, programming, database management, and development of end user documentation. This capstone course should logically be the last course in the major. The ETS major field test for business is a course requirement comprising 10% of the final grade. Credit 3 hours. Corequsite BMIS431, Prerequisite BMIS 231, 331, 332, 333, and 334. Offered Fall and Spring Semesters.
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