DEPARTMENTS OF INSTRUCTION
   Department of Accounting
   Department of Economics and Finance
   Department of Management
   Department of Marketing and Transportation

The Mitchell College of Business offers the degrees of Bachelor of Science, Master of Accounting and Master of Business Administration.

The foundation of the College is quality instruction in all undergraduate and graduate programs. Our instructional mission is to prepare our graduate and undergraduate students for professional careers in the fields of accounting, economics, finance, management, marketing, and transportation through a curriculum designed for both broad exposure to each field and in-depth coverage within a specific field of choice.

MISSION, GOALS AND OBJECTIVES
As an integral component of a comprehensive, urban university, the mission of the Mitchell College of Business is to contribute to the personal and professional development of our students and citizens, the economic development of the region, and the continuing success of the University. We accomplish this mission through the delivery of instructional programs of high quality, faculty scholarly activities, and provision of a range of external services.

PRIORITIES
I. Instruction
The highest responsibility of the College is the instruction of its students and primary emphasis is placed on excellent teaching. In so doing, the College affirms its commitment to the University focus on excellence, lifelong learning and the education of the whole person. The College fulfills its instructional mission through the B.S. degree program for undergraduates and the M.B.A. and Master of Accounting programs at the graduate level.

II. Intellectual Contributions
The College encourages and supports faculty basic and applied scholarship as well as instructional development for the purposes of expanding knowledge, enhancing classroom instruction, and contributing to regional economic development. Scholarship is broadly defined to include investigative efforts that lead to the origination, the integration, or the application of knowledge pertinent to the various field of business. A program of continuing scholarship is the responsibility of each faculty member. The College is responsible for using its resources, including faculty recruiting, to encourage, support, and reward faculty scholarship.

III. Service
The College’s service mission is to engage in activities which support and contribute to the development of the University, community and region, and to provide a vehicle for the continuing development of faculty and staff through interaction with the College’s numerous constituents. This mission is accomplished through participation in the College’s external program, and through the efforts of individual faculty and staff.

BUSINESS RESOURCES CENTER
The Business Resources Center directs the professional and management development programs of the College. These include a variety of business seminars and programs for professional organizations, industrial firms, and the business community.

CENTER FOR BUSINESS AND ECONOMIC RESEARCH
The Center for Business and Economic Research (CBER) publishes a monthly newsletter showing trends in local business and visitor activities; maintains a community database; publishes faculty working papers; and undertakes applied business and economic research in cooperation with the state and local agencies.

SMALL BUSINESS DEVELOPMENT CENTER
The University of South Alabama Small Business Development Center is one of eleven Small Business Development Centers located in universities around the State. Funded jointly by the Small Business Administration and the University, the Center offers business services to business people in a six-county area of southwest Alabama. The SBDC provides free one-on-one counseling, and conducts workshops that address the problems of the business community.

CAREER SERVICES CENTER
The University Career Services Center acts as a liaison between employers and students. Business and professional firms of national significance visit the campus regularly to interview prospective graduates. The Center maintains an office in the Mitchell College of Business to assist students.

SCHOLARSHIPS
The Mitchell College of Business offers prestigious scholarships to entering freshmen students from Alabama who are majoring in the Mitchell College of Business. Contact the Office of Enrollment Services, (251)460-6494, for application procedures, deadline dates and more information about the Abraham Mitchell Business Scholarships. In addition, scholarships for eligible students in the Mitchell College of Business are made available by local and regional firms in Accounting, Management, Marketing, Real Estate, Transportation, and Data Processing. (Refer to Financial Aid section of this Bulletin for details.)

COOPERATIVE EDUCATION PROGRAM
The Cooperative Education Program is available to students in the Mitchell College of Business. This program offers qualifying students opportunities to work part-time while attending school as a full-time student or alternate full-time employment with course work on a rotating semester basis. For details write the Director, Cooperative Education Office, University of South Alabama, Mobile, Alabama 36688-0002.

ADMISSION TO THE MITCHELL COLLEGE OF BUSINESS
Students may transfer from other college in the University to the Mitchell College of Business. Degree requirements are defined by the University Bulletin in effect for the semester of entry into the College.

A student’s counseling file must be available for evaluation on courses required for a degree in Business.

TRANSFER STUDENTS
The Office of Student Services of the Mitchell College of Business evaluates for credit all courses transferred from other colleges and universities. Degree credit will be given only for those courses which meet the requirements for the degree program of the College.

Students transferring from a junior college may have a maximum of 64 semester hours accepted toward the degree program. No junior- or senior-level courses listed in the curriculum of the Mitchell College of Business will be accepted from a junior college for degree credit.

A required course in which a “D” was earned at another institution must be repeated in the Mitchell College of Business.

STUDENTS RESPONSIBILITY AND ADVISING
Each student is responsible for meeting all requirements of the degree program. Before registering for any course students must complete any prerequisites listed in course descriptions listed in this Bulletin. The Office of Student Services is available to all students for the evaluation of their degree-program record. When an exception is made in a student’s program, written approval of the exception by the Associate Dean must be placed in the student file. Failure to properly document exceptions may delay graduation.

Each student enrolled in the Mitchell College of Business must complete or be in the process of completing the following Basic Business Techniques Core before enrolling in any course of the 300 or 400 series.

All students enrolled in the College will list their major area as Business Administration until the completion of the Basic Business Techniques Core listed above. Upon entering the 300 series each student must declare a major concentration area selected from the fields of Accounting, Economics, Finance, Management, Marketing, or General Business. The student must have an overall grade-point average of 2.0 or better to declare a major and enter the 300 series. After declaring a major concentration area, the student will be assigned a faculty advisor from that area.

Students attending other colleges, including junior colleges, who are planning to enter the Mitchell College of Business must take at least fifty percent of the required business credit hours and at least fifty percent of all concentration hours at the University of South Alabama.

REQUIREMENTS FOR SECOND MAJOR
Undergraduate students enrolled in the Mitchell College of Business who plan to add a second major to their curriculum must meet all requirements for the second major. Courses included in the business core requirements and the first major cannot be counted toward the second major requirements. A minimum of 15 semester hours in the second major must be taken in addition to degree requirements.

REQUIREMENTS FOR A MINOR IN THE MITCHELL COLLEGE OF BUSINESS FOR STUDENTS MAJORING IN COMMUNICATION ARTS

Students majoring in Communication may elect, with the approval of their department chair, a minor in the Mitchell College of Business. The following courses are required:

Each student should consult with a faculty adviser in Communication and with a member of the Mitchell College of Business faculty to select four Management or Marketing electives to complete the student’s minor field of study.

INTERNATIONAL BUSINESS MINOR
Students in other colleges may elect, with the approval of their department chair, a minor in International Business. The following courses are required:

Students must select three of the following courses:

GENERAL BUSINESS MINOR
Students in other colleges may elect, with the approval of their department chair, a minor in the Mitchell College of Business. Students are required to take the following seven courses:

REQUIREMENTS FOR A MINOR IN ECONOMICS FOR STUDENTS ENROLLED IN THE COLLEGE OF ARTS AND SCIENCES OR THE SCHOOL OF COMPUTER AND INFORMATION SCIENCES
The courses designated for the minor will meet the needs of students who desire a knowledge of economics to support major study in another field.

A minimum of 21 semester hours in Economics including:

Nine semester hours of other upper-level courses numbered 301 or above.

REQUIREMENTS FOR THE BACHELOR OF SCIENCE DEGREE
All students enrolled in the Mitchell College of Business are required to take specified Business courses and courses in other Colleges of the University. Additionally, a major field of study must be selected in either Accounting, Economics, Finance, Management, or Marketing and Transportation. Students who attend evening classes only may select a concentration in either General Business or Accounting. Other concentration areas are not available in the evenings. The concentration in General Business is available only to evening students.

A minimum of 128 semester hours with an overall grade-point average of 2.0 is required for graduation. In addition, an overall 2.0 grade-point average is required in all business courses and a 2.0 grade-point average is required for all courses counted in the concentration.

Students transferring to the University of South Alabama and enrolling in the Mitchell College of Business must take at least fifty percent of all business credit hours and at least fifty percent of all concentration hours at the University of South Alabama.

All students must petition for graduation according to University requirements explained elsewhere in this Bulletin.

Requirements for a degree in the Mitchell College of Business are detailed below. The sequence, as outlined, is intended as an example schedule only. Freshman and sophomore students may take lower division courses in any combination which meets prerequisite requirements. Each student must comply with Course Prerequisite Requirements as listed in the course description sections of this Bulletin.

BUSINESS UNDERGRADUATE CURRICULUM
I. General Education Requirements

II. Lower Division Requirements Related to Business

III. Business Core

Select two courses from the following:

Note: Any course counted for the international core may not be counted in the major.

IV. Business Major
Required and Electives 24 hours

V. Business Electives
Upper Division Electives 6 hours

Total MCOB Curriculum 128 hours

GENERAL BUSINESS
(For Evening Program Students Only)

The concentration in general business is designed for students planning careers in small business management, institutional management, human resource management, or sales. Areas of concentration are pursued in the junior and senior years.

Choose eight courses from the following:

THE MASTER OF BUSINESS ADMINISTRATION DEGREE PROGRAM
The Master of Business Administration degree program is designed to enable individuals to study advanced concepts of business, industry, and government operations. This program is intended for both the active manager or technical supervisor as well as the recent graduate who is interested in advanced study in the field of business. The program includes accounting, finance, quantitative methods, marketing, economics, human behavior, and labor-management relations.

The program requires a minimum of ten (10) courses, each carrying three (3) semester hours credit. The normal load is two courses per semester. Students are expected to make appropriate arrangements with their employers to meet classes on time, avoid absences due to out-of-town travel, and provide sufficient time to complete library and other assignments as required.

The graduate program offered in Business Administration is fully accredited by the American Assembly of Collegiate Schools of Business.

MBA-ONLINE
The Mitchell College of Business at the University of South Alabama offers the MBA-Online, an opportunity for graduate business education via the Internet. MBA-Online pro-vides an educational experience for those who cannot earn their MBA in the traditional manner due to family, career, and location constraints. The program uses state-of-the art technology to deliver each course over the Internet. Students benefit from using the same technology that they will use to manage business systems well into the 21st century.

The MBA Online delivery technology permits students to earn the same AACSB accredited MBA degree as students in our resident graduate programs. All online courses are taught by the graduate faculty of the Mitchell College of Business. Flexibility is the key to the program, and each student can complete courses via the Internet following their individual learning schedules during the semester. Students are able to interact directly with the instructor and with their classmates to obtain subject information, to work on course and team assignments, and to complete examinations via the Internet. In addition students have direct access to the University Library and advising services.

MBA-Online students are required to complete the capstone course, Business Policy and Strategy (MGT 515) in an on-campus program offered through Saturday classes each Summer. This course provides an opportunity for Online students to work in teams with resident MBA students and interact with the graduate faculty.

For more detailed information please visit the USA Online website at:
http://usaonline.southalabama.edu or contact: Dr. W. R. Flynn, Director of Graduate Studies, Mitchell College of Business, University of South Alabama, Mobile, AL 36688-0002, Phone: (251)460-6418.
E-mail: rflynn@jaguar1.usouthal.edu

THE MASTER OF ACCOUNTING DEGREE PROGRAM
Students may earn a Master of Accounting degree in the Mitchell College of Business. The admissions requirements, academic regulations, and general degree requirements are the same as those required for the M.B.A. degree.

ADMISSION REQUIREMENTS
Students are admitted each semester. The Regular Admission requirements are:

1. a bachelor’s degree,

2. a minimal grade-point average of 3.0 on all undergraduate work (A=4.0), and

3. a satisfactory score on the GMAT (Graduate Management Admissions Test) based on the formula: 200 x GPA + GMAT = 1000

A student who has a bachelor’s degree with less than 3.0 but greater than a 2.5 (A=4.0) or a minimum grade-point average of 2.75 on the last 64 semester hours of college work may attain Provisional Admission provided the student has a satisfactory GMAT score based on one of the following formulas:

200 x GPA + GMAT = 1000 or

200 x UDGPA (last 64 hours) + GMAT = 1050

In addition all applicants must achieve a GMAT Analytical Writing score of 3.0 or higher.

The GMAT must have been taken in the last five years. International students must submit documentary evidence showing TOEFL test scores of 525 or above or its equivalent.

The non-degree category is reserved exclusively for students with an M.B.A. degree. Students in this category must obtain permission of the Director of Graduate Studies before registering for any graduate courses in the Mitchell College of Business.

REQUIREMENTS FOR REGULAR STANDING

A Provisional Admission student will qualify for Regular Standing upon completion of a minimum of nine semester hours taken for graduate credit (500 level) toward degree requirements provided at least a “B” average is maintained in all such work attempted.

In addition, at least a “B” average is required for all work taken as a graduate student, including undergraduate and graduate level foundation courses. If the student has not met these requirements upon completing twelve semester hours of graduate credit (500 level) for degree requirements, the student will be dismissed from the MBA program.

ACADEMIC REGULATIONS

The following regulations apply to all graduate students and encompass all work taken as a graduate student including undergraduate and graduate foundation courses and all graduate degree courses (core, elective, concentration, business and accounting).

1. Students must earn a “B” average overall. In addition a “B” average must be earned in the graduate degree courses.

2. Students who receive six (6) semester hours of “F” will be academically dismissed.

3. Students who receive any combination of nine (9) semester hours of grades of “C” or less will be academically dismissed.

Courses taken outside the Mitchell College of Business which are not an approved part of the degree program will not be included in the computation of the grade-point average.

No more than one (1) course (three (3) semester hours) from academic programs outside the Mitchell College of Business may be counted in the degree program. All such courses must be approved by the Director of Graduate Studies.

TRANSFER CREDIT

A maximum of eight (8) semester hours of graduate credit earned in another institution may be considered for credit toward degree requirements in the graduate program. Transfer credit is approved only after completion of a minimum of nine (9) semester hours of graduate credit (500 level) toward degree requirements at the University of South Alabama and the student has qualified for Regular Standing. Only grades of “A” or “B” may be accepted as transfer credit. Transfer credits are not used in the calculation for the grade-point average. Students transferring from other University of South Alabama graduate programs must complete a minimum of nine courses (27 semester hours) after formal admission into the Mitchell College of Business graduate programs.

FAILURE OF A COURSE
Should a student fail more than one course, he or she will be dismissed. In no case will a student be permitted to repeat a course more than one time.

THE LIMITATION
All requirements for a graduate degree must be completed within five (5) calendar years from the date of matriculation as a graduate student.

GRADUATE ASSISTANTSHIPS
Graduate Assistantships are awarded on an annual basis and are granted for the academic year. The stipend for the two semesters is $4,000 and waiver of tuition. Out-of-state fees, if applicable, are also waived. Fees are paid by the student.

Application forms can be secured from the Director of Graduate Studies, Mitchell College of Business.

REQUIREMENT FOR DEGREES
Students must satisfactorily complete Foundation courses or their equivalent and a minimum of Ten (10) three semester-hour graduate courses. Students seeking an M.B.A. degree must complete nine (9) Core courses and one (1) Elective course. Students seeking the Master of Accounting degree must complete eleven (10) business courses including not less than six (5) advanced level accounting courses.

A maximum of one-course (three semester hours) from programs outside the Mitchell College of Business may be used to satisfy the M.B.A. degree requirements. The course must be approved by the Director of Graduate Studies.

MASTER OF BUSINESS ADMINISTRATION UNDERGRADUATE FOUNDATION COURSES
(May be taken as an undergraduate or graduate student.)

GRADUATE FOUNDATION COURSES
(500 level foundation courses may only be taken by graduate students.) Undergraduate equivalents (listed in parentheses) may not be taken by graduate students.

CORE COURSES (Required)

ELECTIVE COURSES
One course must be selected from the following sets of courses, provided the course prerequisite has been met.

THE MASTER OF ACCOUNTING DEGREE PROGRAM
Students may earn a Master of Accounting degree in the Mitchell College of Business. The admissions requirements, academic regulations, and general degree requirements are the same as those required for the M.B.A. degree. In addition, students earning the M.Acc. Degree must earn a "B" average in all accounting courses.

Students seeking the Master of Accounting degree are required to complete any of the following foundation courses as designated by the Director of Graduate Studies. In addition, students must complete a minimum of four (3) graduate business courses and four (4) graduate accounting courses and three (3) elective courses.

UNDERGRADUATE FOUNDATION COURSES
(May be taken as an undergraduate or graduate student.)

GRADUATE FOUNDATION COURSES
(500-level foundation courses may only be taken by graduate students.) Undergraduate equivalents (listed in parentheses) may not be taken by graduate students.

CORE COURSES (Required)
BUSINESS COURSES (12 hours)

ACCOUNTING COURSES (12 hours)

ELECTIVE COURSES (6 hours)
Select two courses from the following list:

Note: ACC 452 and 461 are required for CPA eligibility.

CPA Eligibility
Persons seeking qualification to sit for the uniform CPA examination in the state of Alabama must have completed a total of 150 semester hours or 225 quarter hours of postsecondary education, including (1) a baccalaureate degree from an accredited university, and (2) evidence that he or she has satisfied any one of the following:

1. 
   At least 33 semester hours or equivalent quarter hours (excluding principles of accounting courses) at the upper division undergraduate and/or graduate level, including minimum requirements in each of the following areas: financial accounting (9 hours) auditing (6 hours) taxation (6 hours) management accounting (3 hours) governmental and not-for-profit accounting (3 hours) additional accounting (6 hours) and at least 30 semester hours of equivalent quarter hours in business courses (other than accounting courses) at the undergraduate and/or graduate level, including at least 3 semester hours in business law, concentrating primarily on the Uniform Commercial Code.
2. Awarded a graduate degree in accounting.
3. Awarded a graduate degree and completed a course of instruction that includes all of the requirements specified in (1) above. 
   

Descriptions of all Business (BUS) courses

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