Business Administration Courses

ACC | ASBT | CIS | ECO | FIN | GBA | MGT | MKT

Accounting (ACC)

ACC 2330 Principles of Accounting I (3-0)
An introduction to financial accounting to include the accounting cycle, preparation of financial statements and general analysis of financial statements for firms operating primarily as sole proprietorships and partnerships.

ACC 2331 Principles of Accounting II (3-0)
Principles of accounting as applied to partnerships and corporations, departmental and branch accounting, manufacturing, budgets and analysis of financial statements.

ACC 3330 Intermediate Accounting I (3-0)
Concepts, principles and practices of accounting with emphasis on determination of income and financial position of business corporations. Prerequisites: ACC 2330 and ACC 2331

ACC 3331 Intermediate Accounting II (3-0)
Continuation of Intermediate Accounting I. Prerequisite: ACC 3330

ACC 3332 Cost Accounting (3-0)
Cost accounting fundamentals, product costing, planning and control; job order and process costing, budgeting, standard cost, profit-cost volume relationships and inventory control. Prerequisite: ACC 2331

ACC 3333 Accounting for Managers (3-0)
This course provides an integrated approach to accounting. Concepts and issues in all functional areas of accounting are presented. Topics include budget and cost control, accounting data in planning and policy formulation. Prerequisite: ACC 2331.

ACC 4330 Principles of Taxation (3-0)
Principles of taxation with emphasis upon federal income tax as it applies to individuals. Prerequisite: ACC 2331

ACC 4333 Auditing Principles (3-0)
Principles and problems of auditing financial records with emphasis on procedures; working papers; reports; and the duties and responsibilities of the junior and senior accountants in audits. Prerequisite: ACC 3331.

ACC 4336 Business and Professional Ethics (3-0)
This course explores business ethical issues and ethical decision-making for the accounting professional. It examines a guidance system, rules, ethical expectations and ethical pitfalls of the accounting professional.

ACC 4350 Advanced Readings and Research in Accounting (3-0)
Selected seminar topics in accounting. Prerequisites: ACC 3330, ACC 3331.

ACC 5307 Accounting for Management (3-0)
Topics include budget and cost control, accounting data in planning and policy formulation.

Administrative Systems & Business Technology (ASBT)

ASBT 1382 Keyboarding & Input Technologies (3-0)
Keyboarding training and skill development will be covered. Students will use computer-based software to analyze skill levels and direct their progress from basic alphabetic and 10-key keyboarding to intermediate skill levels. Voice recognition techniques will be introduced. Basic document formatting will be covered. (WECM: POFT 1429)

ASBT 1383 Word Processing Production & Advanced Keyboarding (3-0)
Word processing software features are covered throughout the course. Creating and editing correspondence, reports, merging and graphics allow students to complete word processing projects. Students will use keyboarding software to improve keyboarding skills. E-mail and Internet are used. (WECM: POFI 2401 or POFT 2401) Prerequisite: ASBT 1382 or demonstrated keyboarding skill.

ASBT 1384 Business Computer Applications (3-0)
Students learn to use an industry-standard office suite for spreadsheet, presentation, word processing and database applications, developing skills from the simple to the more complex. (WECM: POFI 1301 or POFI 1401)

ASBT 2380 Administrative Procedures (3-0)
Emphasis is placed on administrative procedures, including records management, reprographics, personal finance and priority setting. Improvement of productivity through the use of office tools, software and procedures is covered. (WECM: POFT 1309 or POFT 1409)

ASBT 2381 Legal & Medical Administrative Systems (3-0)
Procedures and application of skills needed in the legal and medical office are covered. Terminology, office management principles and software relevant to the legal and medical office are studied.

ASBT 3380 Administrative Support Supervision (3-0)
Planning and implementation strategies for administrative support development are covered. Topics include supervision of administrative support personnel and management of the workplace. Ergonomics and technology issues are stressed. Students research and report on course-related information related to major business industry, government and educational entities.

ASBT 3382 Desktop Publishing Applications (3-0)
The design and development of printed documents such as brochures, newsletters, forms and more will be covered. Students will integrate technology generated graphics and animations to create electronic documents. Industry-standard software will be used.

ASBT 3383 Multimedia Applications (3-0)
Principles of multimedia design and production using industry-standard photo editing software tools and equipment are used to create media for interactive training and instruction. Voice recognition concepts are covered. Social networking projects are created.

ASBT 3384 Practicum and Internship in Business (3-0)
Students apply knowledge & training in an actual work environment, completing approximately 120 clock hours in a business setting. Workplace supervisors and the instructor evaluate student performance on the job.

ASBT 3385 Training & Development (3-0)
Techniques for the design and implementation of professional and staff development programs in any industry or educational environment are covered. Emphasis is placed on developing interactive methods of training, including the use of games and technology. Teacher certification students will learn techniques for teaching business and work-based education courses.

Computer Information Systems (CIS)

CIS 3306 Special Topics (3-0)
A course designed for discussion of current issues and trends in computer information systems. May be repeated for credit as topics change

CIS 3317 Electronic Commerce (3-0)
Focuses on e-commerce from three perspectives: (1) customer-business; (2) business-business; and (3) intra-organization. The Internet, Intranet and Extranets, electronic data interchange (EDI), electronic payments systems, tax issues and global policy will be investigated. Students will create or enhance a web page as part of the course requirements

CIS 3320 Information Security and Disaster Recovery (3-0)
Focuses on concepts and principles of system and data security. Issues covered include risks and vulnerabilities; policy formulation; controls and protection methods; database security; encryption; authentication technologies; host-based and network-based security issues; and issues of law and privacy. Discussions include firewall design and implementation; secure Internet and Intranet protocols; and techniques for responding to security breaches.

CIS 3323 Human and Computer Interaction (3-0)
A course designed to introduce the student to the dynamic process of human-computer interactions. Key elements will focus on user interface, ease of use, speed, comfort level and software design strategies.

CIS 3370 Systems Analysis and Design (3-0)
Focuses on the overview of a systems development life cycles. Emphasis is on current system analysis, data flows, data structures, file design, input and output designs and program specifications. Discussion of information gathering and reporting activities during the transition from analysis to design.

Economics (ECO)

ECO 2300 Principles of Microeconomics (3-0)
Study of market processes with emphasis on decision making at the margin; extensive use of supply/demand models.

ECO 2305 Principles of Macroeconomics (3-0)
Analysis of aggregate economic performance. Discussions of fiscal and monetary policies, national income, price levels, interest rates and unemployment.

ECO 3300 Monetary Theory and Banking (3-0)
Monetary theory, banking history and our current banking system. Includes discussions of the Federal Reserve System, countercyclical policy and the contrasts between monetarists and Keynesians.

ECO 4303 Current Economic and Finance Problems (3-0)
Examination and analysis of the more important and more pressing economic problems of the nations and world. Prerequisites: ECO 2300, ECO 2305.

ECO 4304 International Economics and Finance (3-0)
The basis of international trade, the benefits of specialization, balance of payments accounts, foreign exchange rates and international finance issues discussed. Prerequisites: ECO 2300, ECO 2305 and ECO 3300

ECO 4305 Advanced Readings and Research in Economics and Finance
Selected topics in economics and/or finance to be offered as a seminar or individual study. Prerequisites: ECO 2300, ECO 2305 and ECO 3300

ECO 5301 Comparative Economic Thought-Free Enterprise (3-0)
Survey of the four influential schools of economic thought – Austrian, Keynesian, Monetarist and Marxist. Emphasis on the development of capitalist theory and free markets as these influenced the economy of the United States . Original works will be reviewed and discussed in the context of recent events.

ECO 5302 Seminar in Economic Issues – Free Enterprise (3-0)
Controversial issues are analyzed using basic economic theory. Probable topics to be discussed include pollution, inside trading, legalization of drugs, budget deficits, racial and sexual discrimination, inflation, anti-trust policy, abortion, price controls and international trade restrictions.

ECO 5303 Managerial Economics (3-0)
Economic analysis applied to business problems including cost and revenue measurement, profit planning and market structure. Special emphasis is placed on optimizing techniques, basic econometrics and business forecasting. Prerequisite: ECO 2300.

ECO 5304 Research and Readings in Economics (3-0)
Class directed reading or research in a particular field of economics. The course may be repeated for credit when the topic varies.

ECO 5305 International Monetary Economics (3-0)
Includes discussions of exchange rates, trade flows, interest rate parity, purchasing power parity, the gold standard and the monetary approach to the balance of payments.

Finance (FIN)

FIN 3340 Corporation Finance (3-0)
Money and Capital Markets, financial news and investor services; and gives a broad view of the entire financial field with special emphasis on discounted cash flow analysis, stock and bond valuation models, financial statement analysis, capital budgeting, cost of capital and working capital management. Prerequisites: ACC 2330, Math 1315, GBA 3352.

FIN 4340 Management of Financial Institutions (3-0 )
An overview of the financial systems of the United State with emphasis on the nature and management of financial intermediaries. Attention is also given to the legal environment of the financial sector as well as to the effects of legislative changes on the structure of these markets. Prerequisites: FIN 3340 and ECO 2305.

FIN 4342 Investments (3-0)
Sources of information for investors; investment planning; securities selection; types of stocks and bonds; investment companies. Prerequisite: FIN 3340

FIN 5306 Seminar in Financial Management (3-0)
Scope and objective of financial management in the modern corporation; nature and mathematical formulation of underlying relationship in financial decision-making. Theories of capital budgeting, cost of capital and investment.

FIN 5311 International Financial Management (3-0)
This course stresses the essential elements of international commerce and corporate strategies covering international investing, monetary systems, controlling currency risks including use features, forward contracts and swaps.

General Business Administration (GBA)

GBA 1353 Contemporary Business Issues (3-0)
Brief overview of the marketing, management, finance and accounting dimensions of business. Current issues discussions include social responsibility, ethics, workplace diversity, civil rights legislation and environment policy. Valuable to business and non-business majors. Emphasis on career orientation.

GBA 3350 Business Information Systems (3-0)
Introduction to information systems in business. Hands on exposure to business applications software in microcomputer laboratories. Practical experience in the principles of information technology.

GBA 3351 Business Law (3-0)
Legal aspect of business transactions with emphasis on the law of contracts, agency, bailment and commercial paper.

GBA 3352 Business Statistics (3-0)
Statistical data analysis and statistical inference. Estimation of population parameters, hypothesis testing, linear regression and correlation. Will demonstrate computer or microcomputer technology in handling statistical data.

GBA 4350 Advanced Readings and Research in Business Administration
Selected seminar topics in business administration.

GBA 4354 Management Communication (3-0)
Role of communication in a business organization including communication models, semantics and networks. Internal and external communication in the form of memos, letters and reports, written and oral, are treated. Common professional components in business are encountered (organization theory, interpersonal behavior, leadership, human resource management and business policies.) Specific emphasis is placed on emerging communication technology, international communication, cultural diversity and ethics.

GBA 4355 International Business (3-0)
Covers the economic underpinnings of free trade; investment and trade barriers; foreign direct investment; the multi-national enterprise; assessing the international business environment; and global organization and strategy.

GBA 5301 Business Strategy (3-0)
Required of all MBA students. Emphasis on the case method. Also emphasis on business simulations, business reporting techniques and in-depth integration of course content across the MBA curriculum.

GBA 5302 Readings and Cases in Business Administration (3-0)
Covers one or more special fields. May be repeated for credit as topics change.

GBA 5304 Management Information Systems (3-0)
Function of management information systems, decision support systems, executive information systems and expert systems in business decision making, planning and control. Management participation information system design and development.

GBA 5308 Problems in Business Administration (3-0)
An investigation, analysis and discussion of business problems, trends, policies and special topics. May be repeated for credit as topics change.

GBA 5309 Quantitative Analysis and Decision Theory for Business (3-0)
Techniques and application of quantitative tools and theories useful for analyzing problems and making decisions. Utilizes microcomputers.

GBA 6301 Thesis (0-3)
Satisfactory completion of this course will result in an acceptable prospectus presented to the Graduate Committee. The student will normally register for this course no earlier than the second semester of graduate study. The student will enroll each semester in which assistance is provided by Committee members or when use of the library or other research facilities of Sul Ross State University is made.

GBA 6302 Thesis (0-3)
After satisfactory completion of GBA 6301, the student will enroll in this course each semester in which assistance is provided by Committee members or when use of the library or other research facilities of Sul Ross State University is made. Satisfactory completion of this course will result in the completed thesis presented to the Graduate Committee, accepted by the Dean of the School and filed in the Office of the Provost and Vice President for Academic and Student Affairs.

Management (MGT)

MGT 3360 Principles of Management (3-0)
Introduction to the basic management concepts and processes.

MGT 3363 Human Resource Management (3-0)
Study of the human resources tasks and duties managers perform including: determining the organizations human resource needs; compensation; evaluation; benefits, discipline; promotion; assignments; employee related legal matters, records, training, privacy; policy application; and orientation.

MGT 4361 Organizational Behavior (3-0)
The study of inter-personal skills in organizations. The course provides the student with insights critical to management concerning individual processes, social dynamics and organizational practices combined with knowledge of real work sensitivities, demands and practices.

MGT 4362 Management of Small Business (3-0)
This course offers a practical approach to planning organizing and running a small business. It explains how to achieve optimum benefits from the limited resources available to small firms, as well as how to plan for growth and succession in a business. It also explores arguments both for and against owning a small business. The focus is on the start up and operation of small business. Through the creation of a business plan the student will examine the functions of business as they pertain to small business endeavors.

MGT 5304 Seminar in Management (3-0)
Special topics in the application of the processes of management.

MGT 5312 International Management (3-0)
This course familiarizes the student with management issues especially germane in international business including, but not limited to politics, culture, economics, decision-making, strategic planning and human resources in a global environment.

Marketing (MKT)

MKT 3370 Principles of Marketing (3-0)
Studies the place of marketing in our economic structure; the present marketing structures and the formulation by management of marketing policies and procedures aimed at satisfying consumer wants. Cases, lectures, exercises.

MKT 3371 Consumer Behavior (3-0)
Consumer motivation, perception, learning, group influences and consumer decision processes.

MKT 3372 Sales Management (3-0)
An analysis of the management skills needed to plan organize and control a modern sales organization.

MKT 4370 Marketing Research (3-0)
Techniques of marketing research, research design, analysis and interpretation of marketing data, questionnaire design and sampling methods.

MKT 4371 Retailing Management (3-0)
Principles and methods of modern retailing. Designed to aid students seeking a general knowledge of the retail field as well as those specializing in marketing.

MKT 4379 Marketing Strategy (3-0)

Capstone marketing course utilizing the case methods and computer simulations case technique. 

MKT 5303 International Marketing (3-0)
A comprehensive management approach to prepare the student for the pervasiveness of global marketing competition.

MKT 5305 Seminar in Marketing (3-0)
A graduate marketing management course utilizing cases and readings.