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Course Descriptions
NOTE: Prerequisites to all courses in the
School of Business and Management numbered 0100 and above require
matriculation and the completion of 57 s.h., in addition to any
individual course prerequisites or GPA requirement.
Course Descriptions for:
01502/Accounting
0001. Principles of Accounting I
(3 s.h.) FS
Basic concepts and principles underlying the preparation and use
of financial statements. Among the topics will be basic
accounting theory, transactional analyses, income determination,
asset and liability valuation, and the preparation of financial
statements.
0002. Principles of Accounting
II (3 s.h.) FS
Prerequisite: Accounting 0001.
Basic concepts related to the accountant's role in the financial
management of a company. Organization for control, determining
cost behavior, responsibility accounting, capital budgeting, and
profit planning.
0091. Principles of Accounting I
-- Honors (3
s.h.) F
Open only to business designated honors students or with
special permission. May be used to fulfill the first portion of
the accounting requirement for the School of Business and
Management.
Course will develop knowledge of financial accounting theory,
statement preparation, and the use of accounting data by managers
and external users.
0092. Principles of Accounting
II-Honors (3 s.h.) S
Prerequisite: Accounting 0001 or 0091. Open only to business
designated honors students or with special permission. May be
used to fulfill the second portion of the accounting requirement
for the School of Business and Management.
Introduction to managerial accounting.
0011. Intermediate Accounting I
(3 s.h.) FS
(Formerly Accounting 0111.) Prerequisite: Grade of C- in
Accounting 0002.
Accounting principles as they relate to financial reporting.
Income determination, asset valuation, and the form and content
of financial statements. Intangibles and stockholders' equity
also are covered.
0012. Intermediate Accounting II
(3 s.h.) FS
(Formerly Accounting 0112.) Prerequisite: Grade of C- in
Accounting 0011 or 0111.
A continuation of material begun in Accounting 0011. Long-term
liabilities, stockholders' equity, earnings per share, and
long-term investments will be covered along with complex revenue
recognition problems, pensions, leases, interperiod tax
allocation and accounting for inflation.
0121. Cost Accounting (3 s.h.)
FS
Analysis of cost data and other accounting information necessary
for internal decision making and evaluation of financial
performance.
W123. Auditing (3 s.h.) FS
Prerequisite: Grade of C- in Accounting 0011 or 0111.
A study and critical appraisal of current auditing standards
related to the examination of financial statements by an
independent auditor. The significance of the audit report, the
nature, accumulation and evaluation of evidence in an audit, and
the moral and ethical problems of the auditor are some of the
topics covered. Writing intensive course.
0126. Accounting Information
Systems (3 s.h.) FS
Prerequisite: Grade of C- in Accounting 0002 and Computer and
Information Science 0010, C055, or permission of instructor.
The design and operation of electronic data processing systems in
accounting and the use of the information generated for financial
reporting and control.
0131. Federal Taxes on Income (3
s.h.) F
Prerequisite: Grade of C- in Accounting 0002.
Measurement of income for tax purposes and exclusions and
deductions for individuals.
0233. Advanced Accounting (3
s.h.) FS
Prerequisite: Grade C- in Accounting 0012 or 0112.
Business combinations, intercompany transactions, and other
aspects of intercorporate stock ownership necessary for the
preparation of consolidated financial statements. Foreign
currency translation and partnership accounting also are covered.
W300. Senior Seminar in
Accounting (3 s.h.) FS
Prerequisite: Grade C- in Accounting 0012 or 0112 and
completion of most, if not all, other required courses.
Capstone course designed to enable students to evaluate generally
accepted accounting principles and to relate accounting theory to
accounting practice. Topics covered include the role of
accounting theory in setting accounting standards; the role of
the SEC in influencing accounting policies and promoting full
disclosure, and capital market efficiency will be examined along
with other current reporting issues.
0394. Special Topics (3 s.h.)
Special topics in current developments in the field of
accounting.
0395-0396. Independent Study
(1-6 s.h.) FS
Prerequisite: At least 15 s.h. of accounting, consultation
with a faculty member, and approval of department chairperson.
Students will prepare research papers under supervision of a
faculty member. Note: none of the required accounting courses can
be taken as an independent study.
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01522/Actuarial Science
0001. Introduction to the
Mathematics of Insurance (3 s.h.) S
Prerequisite: Mathematics 0073 and 0074 or equivalent.
Basic mathematics of simple and compound interest, mortgages,
annuities certain, life annuities, life insurance, bonds, and
other investments, and utility theory .
0061. Actuarial Mathematics (3
s.h.) FS
Prerequisite: Mathematics 0085, 0086, 0127, 233, and RMI 0001
or their equivalents or permission of the Program Director.
Actuarial Science requirements related to calculus, linear
algebra, and analytical geometry and probability, with
applications in Risk Management.
0101. Theory of Interest (3
s.h.) FS
Prerequisite: Integral and differential calculus; Actuarial
Science 0001 or permission of instructor.
Generalized interest theory and compound interest theory with
applications to annuities certain, amortization, depreciation,
valuation of securities, and bond yield determinations.
0218. Casualty Contingencies (3
s.h.) FS
Prerequisite: Actuarial Science 0101 and Mathematics 0233.
Mathematics of ratemaking for non-life insurance including fire,
homeowners, automobile, workmen's compensation, and other lines
of insurance. Theoretical and practical aspects of credibility,
experience rating, exposure units, deductibles, and statistical
plans.
0262. Actuarial Probability and
Statistics (3 s.h.) S
Prerequisite: Mathematics 0233 and permission of the
department.
Actuarial Science requirements related to probability and
statistics developed in greater depth than in the student's prior
work.
0305. Life Contingencies I (3
s.h.) F
Prerequisite: Mathematics 0233, Actuarial Science 0101, and
permission of department.
Application of probability theory to life insurance and
annuities, premiums, and reserves.
0306. Life Contingencies II (3
s.h.) S
Prerequisite: Actuarial Science 0305.
Extension of the analysis of Life Contingencies I to
multiple-life functions and multiple-decrement theory including
analysis of retirement benefits; valuation theory for pensions;
insurance models including expenses, non-forfeiture benefits, and
dividends.
0316. Risk Theory (3 s.h.) F
Prerequisite: Permission of department.
Economic theory of insurance, short term individual risk models,
and single and extended period collective risk models.
0319. Credibility and Loss
Distributions (3 s.h.) S
Prerequisite: Permission of department.
Credibility concepts for improving estimates through combining
data sources; theory and application of loss distributions,
including useful approximations.
0394. Special Topics (3 s.h.)
Special topics in current developments in the field of actuarial
science.
0395-0396. Independent Study
(1-6 s.h.) FS
Prerequisite: Consultation with a faculty member and approval
of department chairperson.
Readings and/or papers under supervision of a faculty member.
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01514/Business Administration
0050. Introduction to Business
Seminar (2 s.h.) FS
Required for all Main and Ambler Campus
day students.
Introduction to academic environment, business disciplines, and
career planning. Faculty, alumni, and guest speakers. Small group
activities.
0090. Introduction to Business
Seminar-Honors (1 s.h.) F
Required for all Main and
Ambler Campus day students.
Introduction to academic environment, business disciplines, and
career planning. Faculty, alumni, and guest speakers. Small group
activities.
0305. Entrepreneurial Management
(3 s.h.) FS
This course stresses concepts and theories of management that are
used to manage start-up and/or growing entrepreneurial
businesses. Practical aspects of preparing business plans,
securing finances, organizing and controlling operations, human
resources, and marketing will be discussed. These will be
integrated via field studies and student projects.
W361. Business Policies (3 s.h.)
FS
Prerequisite: Restricted to graduating seniors in final semester.
An integrative course that focuses on strategic planning, policy
formulation, and corporate-wide decision making through the use
of comprehensive case problems. Writing intensive course.
W391. Business Policies (3 s.h.)
S
Prerequisite: Restricted to graduating seniors in final
semester who have completed the core requirements. Open only to
business designated honors students or with special permission.
Honors section of Business Administration W361.
0394. Special Topics (3 s.h.)
Special topics in current developments in the field of business
administration.
395-0396. Independent Study
(1-6) FS
Prerequisite: Consultation with a faculty member and approval
of department chairperson.
Readings and/or papers in consultation with a faculty member.
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01519/Computer and Information Sciences
Additional courses are listed under the College of Arts and Sciences Computer and Information Sciences course listings.
0010. Introduction to Management
Information Systems (3 s.h./3 hr. lect., 11/2 hr. lab) FS
Prerequisite: First-level Core mathematics course.
Introduction to management information systems. Topics covered
include computer hardware and software, applications software and
packages, data base management systems, ethical and security
issues, and system analysis and design. A laboratory component is
used to provide hands-on experience.
C055. Computers and Applications (4
s.h./3 hr. lecture, 2 hr. lab) (SB) FS
Prerequisite: First-level Core science course. (Business
students who have completed CIS 0010 are not eligible to take
this course for credit.)
With the explosion of computer technology,
knowledge of computing applications as tools for all disciplines
has become a necessary asset. This course will introduce the
student to a hardware and software overview, use of the computer
as a tool to process information, and ethical and social
implications of computing. The laboratory portion of this class
will provide students with hands-on experience to supplement the
lecture material. Specific applications include word processing,
spreadsheets the resources of the internet, databases, and
presentation software.
C059. FORTRAN Programming for
Science and Technology (4 s.h./3 hr. lect., 2 hr. lab) (SB) FS
Prerequisite: First-level Core science course. (No credit
given to students who have completed CIS 0061, 0067, 0071, or
C081)
A study of the FORTRAN programming language
and its application to problem solving in science and technology.
Laboratory work and programming assignments will illustrate the
application of the computer course material studied in the SA
course used as a prerequisite.
C061. Programming in Pascal (4
s.h./3 hr. lect., 2 hr. lab) (MB) FS
Prerequisite: First-level Core mathematics course. (No credit
given to students who have completed CIS 0059, 0067, 0071, or
C081)
Introduces students to computers and
computer programming. Topics covered include the general
characteristics of computers, techniques of problem solving and
algorithm specifications, and the debugging and testing of
computer programs in Pascal.
C071. Programming in C (4 s.h./3
hr. lecture, 2 hr. lab) FS
Prerequisite: First-level Core mathematics course. This
course is designed for non-majors and may not be taken for credit
by students who have completed CIS C059, C061, 0067 or C081.
Introduces students to computer and computer programming using
the C programming language.
C081. Higher Level Languages
Using C and C++ (4 s.h./3 hr. lect., 2 hr. lab) (MB) FS
Prerequisite: First-level Core mathematics course. No credit
for students who have taken CIS 0067.
An introduction to the basic concepts of
computer languages and their applications. Topics include
processor and memory organization, addressing techniques, and
language features. (This course is designed for majors and
individuals with programming experience who wish to learn C and
some C++ object oriented features).
H095. Computers &
Applications (4 s.h./3 hr. lecture, 2 hr. lab) FS
Prerequisite: First-level Core science course and membership
in the Honors Program.
Topics include a hardware and software overview, use of the
computer as a tool for information processing, and ethical and
social implications of computing. The laboratory portion of this
class will provide students with hands-on experience to
supplement the lecture material. Specific applications include
word processing, spreadsheets, the resources of the internet,
databases, and presentation software.
0083. Internal Data Structures
(4 s.h./3 hr. lect., 2 hr. lab) FS
Prerequisite: CIS 0081.
Systematic techniques for the construction and use of internal
data structures. Topics include stacks, arrays, lists, trees and
pointers. Students will be expected to complete a variety of
programs using the techniques taught. The course languages are C
and C++ for the object oriented concepts.
0090. Introduction to Management
Information Systems -- Honors (4 s.h./3 hr. lect., 1.5 hr. lab)
Prerequisite: First-level Core mathematics course and
membership in the Honors Program. (No credit for students who
have completed CIS 0010.)
Introduction to management information
systems. Topics covered include hardware and software,
applications software and packages, data base management systems,
ethical and security issues, and system analysis and design. A
laboratory component and case studies will be used to emphasize
theory.
0130. Database Management
Systems with CASE Tools (4 s.h./3 hr. lect., 2 hr. lab) FS
Prerequisite: CIS 0083. (Formerly CIS 330.)
Fundamentals of database management systems. Topics include data
modeling, conceptual design, physical design, query processing
and database administration. Laboratory component includes
hands-on experience with a state of the arts DBMS and data
manipulation language and the use of CASE tools for data
modeling.
0153. External File Structures
(4 s.h./3 hr. lect., 2 hr. lab) FS
Prerequisite: CIS 0062, 0068, or 0083.
Illustration of file processing techniques. Sequential access for
batch processing; direct access for on- line processing; relative
and index sequential file structures. Secondary keys and other
retrieval schema for random access. Currently uses the
programming language COBOL.
W201. Information Systems
Analysis Design (3 s.h.) FS
Prerequisite: CIS 0130 or 0330 and 0153.
Covers the first two major phases of information systems
development: analysis and design. Techniques covered include:
user interviewing, data collection and analysis, charting, input,
output, process and file design and complete system
specification. A structured approach is used by students working
on information system projects; and well written documentation is
produced which is communicated to users through oral and written
reports.
0230. Operating Systems and
Networking (4 s.h./3 hr. lect., 2 hr. lab) FS
Prerequisite: CIS 0130 or 0330 and 0153. (Formerly CIS 120.)
This course covers centralized and distributed operating systems
concepts with particular reference to DOS and Unix; the design
and implementation of local area networks with reference to
TCP/IP for Unix and Novell NetWare for DOS and Windows; wide area
networks with reference to Internet.
0240. User Interface Design (4
s.h./3 hr. lect., 2 hr. lab)
Prerequisite: CIS 0130 or 0330 and 0153; or CIS 0207 and
W223, or permission of the instructor.
Basic principles of human-computer interaction and user-centered
design to computer interface design. Interface design and system
integration problems. Create prototype interfaces in a visual
programming language, compare different graphical user interfaces
(GUI) and standards, apply guidelines for window, menu and other
dialogue techniques including single user and collaborative
applications, evaluate usability, and compare interface design
methodologies.
W301. Projects in Information
Sciences (3 s.h.) FS
Prerequisite: CIS W201.
The third major phase of information systems development:
implementation. Techniques of module design, program development,
and program testing. Students work in groups going through the
activities of engineering a systems design developed in CIS W201,
writing the program and constructing the procedures to realize
the design, and installing the programmed system.
0345. Seminar on Problems and
New Developments in Data Processing (3 s.h.)
Prerequisite: Permission of instructor.
Current problems and new developments.
0397-0398. Independent Study (1
to 6 s.h.) FS
Prerequisite: Consultation with faculty member and approval
of department chairperson.
Readings and/or papers under supervision of a faculty member.
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Comments and questions concerning The School of Business & Management may be sent to Debbie Avery.