COLLEGE OF BUSINESS AND MANAGEMENT STUDIES

1997-1998 Bulletin Information

For current bulletin information see www.southalabama.edu/bulletin

Dean: Carl C. Moore (460-6419)
Associate Dean and Director of Graduate Studies: W. Randolph Flynn (460-6418)
Director of Business Resources Center: Paul H. Pietri, Jr.
Director of Center for Business and Economic Research: Semoon Chang

Departments of Instruction
Department of Accounting
Department of Economics
Department of Finance
Department of Management
Department of Marketing and Transportation

The College of Business and Management Studies offers the following degrees:

Bachelor of Science in Business Administration
Master of Accounting
Master of Business Administration

MISSION, GOALS AND OBJECTIVES
As an integral component of a comprehensive, urban university, the mission of the College of Business and Management Studies 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 fields 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 programs, and through the efforts of individual faculty and staff.

To function effectively in the business world, managers must have a background in the arts, sciences, and humanities. They must be aware of the problems of communication, be familiar with the environment, in which business is conducted and be well prepared in the use of the tools of measurement. Although preparation for a business career is not completed in the classroom, extensive instruction in all basic fields is essential.

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.

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 small business people in a six-county area of southwest Alabama. The SBDC provides free one-on-one counseling, gives workshops that address the problems of the business community, and staff specialists in the areas of International Trade and Government Procurement.

PLACEMENT SERVICE
The University Career Services acts as a liaison between employers and students. Business and professional firms of national significance visit the campus regularly to interview prospective graduates. For details, contact Director of Career Services.

SCHOLARSHIPS
Scholarships for eligible students in the College of Business and Management Studies are made available by local and regional firms in Accounting, 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 College of Business and Management Studies. 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 quarterly basis. For details write the Director, Career Services Office, University of South Alabama, Mobile, Alabama 36688-0002.

THE BACHELOR OF SCIENCE IN BUSINESS ADMINISTRATION PROGRAM
ADMISSION TO THE COLLEGE OF BUSINESS AND MANAGEMENT STUDIES
Students may transfer from other colleges in the University to the College of Business and Management Studies. Degree requirements are defined by this Bulletin in effect for the quarter of entry into the College.

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

TRANSFER STUDENTS
The Dean of the College of Business and Management Studies evaluates for credit all courses transferred from other colleges and universities. Degree credit will be given only for those courses which meet the requirement for the degree program of the College.
Students transferring from a junior college may have a maximum of 96 quarter hours accepted toward the degree program. No junior- or senior-level courses as listed in the curriculum of the College of Business and Management Studies 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 College of Business and Management Studies.

STUDENT'S RESPONSIBILITY AND ADVISING
Each student is responsible for meeting all requirements of the degree program. Students must comply with prerequisites enumerated in course descriptions listed in the University of South Alabama 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 since failure to have exceptions properly recorded may delay graduation.

Each student enrolled in the College of Business and Management Studies 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.

ACC 211, 212 Accounting Principles I, II
CIS 150 Introduction to Computing
ECO 214, 215 Principles of Economics I, II
MA 287 Calculus Survey for Business and Economics
ST 175 Basic Statistics
BMS 250 Quantitative Analysis for Business


Further, each student must complete or be in the process of completing all freshman and sophomore required non-business courses (listed by course number) before enrolling in 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 advised by a faculty member from that area.

Students attending other colleges, including junior colleges, but planning to enter the College of Business and Management Studies should consult the Office of Student Services for information as to the degree requirements of the College of Business and Management Studies.
Students transferring to the University of South Alabama and enrolling in the College of Business and Management Studies 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 College of Business and Management Studies 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 20 quarter hours in the second major must be taken in addition to degree requirements.

REQUIREMENTS FOR A MINOR IN THE COLLEGE OF BUSINESS AND MANAGEMENT STUDIES
Students in other colleges may elect with the approval of their department chair, a minor in the College of Business and Management Studies by taking a minimum of 32 quarter hours, which must include the following courses:

ACC 211, 212 Accounting Principles I, II
ECO 214 Principles of Macroeconomics
MGT 322 Management Theory and Practice
FIN 341, 344 Business Finance I, II
MGT 332 Legal Environment of Business I
MKT 371* Principles of Marketing

*ECO 215 (Principles of Economics II) is a prerequisite.

Students enrolled in College of Business and Management Studies who have been admitted to a degree program are not required to have a minor.

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

ACC 211, 212 Accounting Principles I, II
FIN 341 Business Finance I
FIN 460 International Finance
MGT 465 Strategic Management in a Global Environment
MKT 371 Principles of Marketing
MKT 383 International Marketing
MKT 477 Export-Import Management
MKT 492 Seminar: International Business

REQUIREMENTS FOR A MINOR IN THE COLLEGE OF BUSINESS AND MANAGEMENT STUDIES FOR STUDENTS MAJORING IN COMMUNICATION ARTS
Students majoring in Communication Arts may elect, with the approval of their department chair, a minor in the College of Business and Management Studies. The following courses are required:

ACC 211 Accounting Principles I
ECO 214 Principles of Economics I
ECO 215 Principles of Economics II
MKT 371 Principles of Marketing

Each student should consult with a faculty advisor in Communication Arts and with a member of the Marketing and Transportation Department faculty to select five (5) marketing electives to complete the student's minor field of study.

REQUIREMENTS FOR A MINOR IN THE COLLEGE OF BUSINESS AND MANAGEMENT STUDIES FOR STUDENTS MAJORING IN LEISURE SERVICES (32 hours)
Students in Leisure Services may elect, with the approval of their department chair, a minor in the College of Business and Management Studies. The following five courses (20 quarter hours) are required:

ACC 211 Accounting Principles I
ECO 214 Principles of Macroeconomics
ECO 215 Principles of Microeconomics
MGT 322 Management Theory and Practice
MKT 371 Principles of Marketing


In addition, three courses (12 quarter hours) may be selected from advisor approved electives. Leisure Services majors are not subject to the additional College of Business and Management Studies requirements.

REQUIREMENTS FOR A MINOR IN MARKETING FOR STUDENTS MAJORING IN ART IN THE BACHELOR OF ARTS CURRICULUM
Students majoring in Art in the Bachelor of Arts curriculum may elect, with the approval of their department chair, a minor in Marketing in the College of Business and Management Studies. The requirements are:

ACC 211 Accounting Principles I
ECO 215 Principles of Microeconomics
MKT 371 Principles of Marketing
MKT 374 Buyer Behavior
MKT 379 Retailing
MKT 380 Advertising
MKT 381 Personal Selling
MKT 382 Product and Services Strategy

REQUIREMENTS FOR A MAJOR IN ECONOMICS FOR STUDENTS ENROLLED IN THE COLLEGE OF ARTS AND SCIENCES
The Economics curriculum provides students with an understanding of economic aspects of modern society and with the concepts, theories, and analytical techniques and their application in dealing with contemporary economic problems. The program provides a foundation in Economics for the general student as well as for those interested in professional careers in business, law, civil service, secondary school teaching, and for professional graduate training in economics.

Requirements for a major are: A minimum of 48 quarter hours in economics including the following:

ECO 214, 215 Principles of Economics I, II
ECO 315 Intermediate Micro-Economics
ECO 316 Intermediate Macro-Economics
ECO 340 Money and Banking
ECO 491 History of Economic Thought
ST 175 Basic Statistics or the equivalent

Twenty hours of upper-level Economics electives

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 28 quarter hours in economics including Economics 214, 215, 315, 316, and twelve hours in courses numbered 300 or above.

NOTE: Except where specifically indicated, Economics 214 and 215, or consent of the Department, are prerequisites to all courses at the 300 and 400 levels.

REQUIREMENTS FOR THE BACHELOR
OF SCIENCE DEGREE
All students enrolled in the College of Business and Management Studies 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 classes in evenings only must 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 196 quarter hours with an overall grade-point average of 2.0 is required. In addition, an overall 2.0 grade-point average is required in all business, economics, and statistics courses. 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 College of Business and Management Studies 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 catalog.

Requirements for a degree in the College of Business and Management Studies are enumerated below. The sequence, as outlined, is 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 the current University Bulletin.

FRESHMAN YEAR - Business Administration

Major
CA 110 Speaker-Audience Communication
(CA 211 or CA 275)
EH 101 Composition I
EH 102 Composition II
MA 171* Basic Algebra
PSC 130 Introduction to U.S. Government
ST 175* Basic Statistics
Humanities (Language, Literature, Philosophy, Art, Drama, Music)
Science (BLY, CH, GY, PH, GEO 111)
Social Science (AN, GEO, HY, PSC, PSY, SY) 8

Credit Hours
4

4
4
4
4
4

8
8
8
48

SOPHOMORE YEAR - Business Administration

Major
ACC 211* Accounting Principles I
ACC 212* Accounting Principles II
CIS 150* Introduction to Computing
ECO 214* Principles of Economics I
(Macro-Economics)
ECO 215* Principles of Economics II
(Micro-Economics)
MA 287* Calculus Survey for Business
PSY 210 OR PSY 211 General Psychology
BMS 250* Quantitative Analysis for Business
International Core**
Non-Business Electives (may be used for PE/ROTC)

Credit Hours
4
4
4

4

4
4
4
4
12

8

52

PROFESSIONAL COMPONENT
*Declare a Major - Junior Year

JUNIOR YEAR
BMS 300 Business Research Techniques
FIN 341 Business Finance I
FIN 344 Business Finance II
MGT 322 Management Theory and Practice
MGT 324 Organizational Communication
MGT 332 Legal Environment of Business I
MGT 396 Operations Management
MKT 371 Principles of Marketing 4
ECO 301 Current Global Economic Issues II
International Core** 4
Concentration Electives (36 hours in Major) 8


4
4
4
4
4
4
4
4
4
4
8

48

 

SENIOR YEAR
MGT 425 Business Policy in a Global Economy (W)
Business Electives
Concentration Electives

TOTAL QUARTER HOURS



4
16
28
48

*** 196

*These courses are to be completed by all Business Administration students prior to declaring a major. ALL STUDENTS must declare a major before enrolling in any professional Component Courses.

**To meet the international core requirements, students must complete ECO 301 and choose 16 hours from the following list. No more than three courses may be selected from any one department. Courses taken to satisfy the International Core may not be used to satisfy other Humanities or Social Sciences requirements. See course listing in this Bulletin for course descriptions and prerequisites, if any.

ANTHROPOLOGY-AN 100, AN 343, AN 347, AN 358
GEOGRAPHY-GEO 113, GEO 114, GEO 312, GEO 351
FOREIGN LANGUAGE AND LITERATURE -
(Choose any foreign language other than English or your own native language. See Language Department for placement at the appropriate level.)
HISTORY - HY 104, HY 228, HY 241, HY 244, HY 245, HY 246, HY 249, HY 253, HY 262, HY 325, HY 326, HY 357, HY 358, HY 367, HY 368
INTERNATIONAL STUDIES - IS 100
POLITICAL SCIENCE-PSC 250, PSC 270, PSC 360, PSC 363, PSC 364, PSC 365, PSC 368, PSC 371, PSC 378
PHILOSOPHY - PHL 141, PHL 142
***Accounting students entering Fall 1994 or after must complete 196 hours for graduation including eleven Accounting courses, MGT 333, and one business elective.
Concentration Electives: Areas of concentration in business must be selected from one of the six fields listed in the subsequent section.

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 nine courses from the following:

ACC 331 Taxation of Individuals
ECO 315 Intermediate Microeconomics
ECO 316 Intermediate Macroeconomics
ECO 340 Money and Banking
FIN 300 Personal Finance
FIN 343 Money Markets and Financial Institutions
FIN 345 Principles of Insurance
FIN 346 Principles of Real Estate
FIN 350 Financial Statement Analysis
FIN 441 Investments
FIN 442 Security Analysis and Portfolio Management
FIN 444 Problems in Business Finance
MGT 333 Legal Environment of Business II
MGT 350 Management Information Systems
MGT 351 Personnel Management
MGT 455 Collective Bargaining
MGT 456 Current Issues in Human Resource Management
MKT 375 Business Logistics
MKT 379 Retailing
MKT 381 Personal Selling

THE MASTER OF BUSINESS
ADMINISTRATION DEGREE PROGRAM
The mission of the College of Business and Management Studies is to deliver quality programs of instruction, to engage in scholarly activities, and to provide a range of services which contribute to the success of the College and University, the personal and professional development of our students and citizens, and the economic development of the region.

The highest priority of the College is excellence in instruction and our mission is to prepare our graduate students for managerial and professional careers in the fields of business and accounting. 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 twelve (12) courses, each carrying four (4) quarter hours credit. The normal load is two courses per quarter. 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 course assignments.

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

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

EXCHANGE PROGRAM WITH THE ECOLE SUPERIEURE
DE COMMERCE OF PAU, FRANCE

The College has established an exchange program for M.B.A. students with the Ecole Superieure de Commerce of Pau, France. Under this arrangement, students enrolled in the M.B.A. program complete all foundation and core requirements at the University of South Alabama. Students then complete a year of elective work in France and take the French DESCAFE examinations at the end of the year. Upon successful completion of the examinations, the student is awarded the M.B.A. degree from the University of South Alabama and the DESCAFE certificate from the Ecole Superieure de Commerce.

To qualify for the exchange program the student must comply with all academic regulations of the M.B.A. program and be certified as fluent in French by the Language Department of the University of South Alabama.

Students accepted for the exchange program are granted a waiver of tuition and fees by the Ecole Superieure de Commerce.

ADMISSION REQUIREMENTS
Students are admitted each quarter. 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 a 3.0 but greater than a 2.5 (A = 4.0) OR a minimum grade-point average of 2.75 on the last 96 quarter hours of college work may attain Provisional Admission provided the student has the satisfactory GMAT score based on one of the following formulas:

200 x GPA + GMAT = 1000 OR
200 x UDGPA (last 96 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 College of Business and Management Studies.

REQUIREMENTS FOR REGULAR STANDING
A Provisional Admission student will qualify for Regular Standing upon the completion of a minimum of twelve quarter 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 20 quarter 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 eight (8) quarter hours of F will be academically dismissed.
  3. Students who receive any combination of twelve (12) quarter hours of grades of C or less will be academically dismissed. Courses taken outside the College of Business and Management Studies 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) four (4) quarter hour course from academic programs outside the College of Business and Management Studies may be counted in the degree program. All such courses must be approved by the Director of Graduate Studies.

TRANSFER CREDIT
A maximum of twelve (12) 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 twelve quarter 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 of the grade-point average. Students transferring from other University of South Alabama graduate programs must complete a minimum of nine courses (36 quarter hours) after formal admission into the College of Business and Management Studies graduate programs.

FAILURE OF A COURSE
Students failing more than one course, will be dismissed. In no case will a student be permitted to repeat a course more than one time.

TIME 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 three quarters 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, College of Business and Management Studies.

REQUIREMENTS FOR DEGREES

  1. Courses

    Students must satisfactorily complete FOUNDATION courses or their equivalent and a minimum of twelve (12) four-quarter-hour-graduate courses. Students seeking the M.B.A-General degree must complete nine (9) CORE courses and three (3) ELECTIVE courses. Students seeking the M.B.A.-Management Concentration degree must complete nine (9) CORE courses and five (5) MANAGEMENT CONCENTRATION courses. Students seeking the Master of Accounting degree must complete twelve (12) graduate business courses including not less than six (6) advanced level accounting courses.

    A maximum of one course (4 quarter hours) from programs outside of the College of Business and Management Studies may be used to satisfy the M.B.A. degree requirements. The course must be approved by the Director of Graduate Studies.
  2. Comprehensive Examinations

    Students seeking an M.B.A. degree must pass a comprehensive oral examination. The examination explores the candidate's ability to articulate the basic concepts and demonstrate the interrelationships within the core curriculum.

    The oral examination is conducted on scheduled dates each quarter by a committee consisting of five members of the graduate faculty. Students should register to take the examination with the Director of Graduate Studies during the first week of the quarter in which the examination is to be taken. At least three of the five committee members must approve of the performance for the candidate to receive a passing grade.

    If deficiencies are identified at the conclusion of the first oral examination, the committee may schedule a second oral examination or define specific additional course requirements which the student must complete with a grade of A or B. If a second examination is conducted and deficiencies are identified, the committee will define specific course requirements which the students must complete with a grade of A or B. Failure to appear and sit for a scheduled oral examination will be considered as a failure of the scheduled examination. Any student unable to attend a scheduled oral examination must contact the Director of Graduate Studies prior to the examination date to be granted an excused absence and an extension of the examination date.

    The oral examination is an essential part of the degree program. The candidate is advised to be prepared with respect to course content of the core requirements and to devote the necessary time for thorough review before the examination date.

    Students seeking the Master of Accounting must pass a written comprehensive examination which covers the concepts and interrelationships within the graduate accounting course requirements. The five (5) required graduate-level accounting courses in the program must be completed before taking the written examination.

MASTER OF BUSINESS ADMINISTRATION
UNDERGRADUATE FOUNDATION COURSES
(May be taken as an undergraduate or graduate student.)
FIN 341 Business Finance I
MGT 322 Management Theory and Practice
MGT 332 Legal Environment of Business I
MGT 396 Operations Management
MKT 371 Principles of Marketing

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.

ACC 500 Financial Accounting (ACC 211, 212)
(Principles of Accounting I, II)

CIS 500 Basic Computing Principles and Applications
(CIS 150) (Introduction to Computing)

ECO 517 Economic Theory
(ECO 214, 215) (Macroeconomic and Microeconomic Principles)

MGT 545 Statistical Analysis
(ST 175; BMS 250) (Business Statistics I,II)

CORE COURSES (Required)
ACC 520 Cost Analysis and Controls
ECO 518 Managerial Economics
FIN 501 Theory and Practice of Financial Management
MGT 502 Organizational Behavior in Contemporary Organizations
MGT 503 Management Information Systems
MGT 515 Business Policy and Administrative Action in a Global Economy
MGT 540 Survey of Quantitative Methods
MKT 520 Marketing Management
MKT 524 International Business: Environment and Enterprise

ELECTIVE COURSES - (MBA General Option)
A minimum of 3 courses must be selected from the following sets of courses.

Accounting
ACC 511 Financial Accounting Theory
ACC 512 Financial Accounting Research
ACC 531 Tax Planning and Research
ACC 541 Advanced Accounting Systems
ACC 571 Professional Accounting

Economics
ECO 521 Governmental Policy Toward Business
ECO 532 Macroeconomic Theory
ECO 553 Applied Econometrics

Finance
FIN 521 Advanced Financial Theory
FIN 530 Investments
FIN 544 Problems in Business Finance
FIN 548 Graduate Seminar in Finance
FIN 553 Depository Institutions Management I
FIN 560 International Finance
FIN 563 Depository Institutions Management II
FIN 573 Depository Institutions Management III

Management
MGT 505 Labor Relations
MGT 510 The Legal Environment of Business
MGT 520 Human Resource Management
MGT 525 Organizational Change and Development
MGT 530 Strategic Management in a Global Environment
MGT 560 Business Research

Marketing and Transportation
MKT 521 Business Logistics Management
MKT 522 Industrial Marketing and Sales Management
MKT 523 Research for Marketing Decisions
MKT 525 Marketing in a Global Economy

MANAGEMENT CONCENTRATION
The M.B.A.-Management Concentration provides students an opportunity for advanced study in the field of Management. In addition to any required foundation courses, students are required to complete the nine core courses and five courses in Management. The five management courses are to be selected from the following:

MGT 505 Labor Relations
MGT 510 The Legal Environment of Business
MGT 520 Human Resource Management
MGT 525 Organizational Change and Development
MGT 530 Strategic Management in a Global Environment
MGT 535 Operations Management MGT 560 Business Research

A "B" average must be earned for the five Management Concentration courses.

THE MASTER OF ACCOUNTING DEGREE PROGRAM
Students may earn a Master of Accounting degree in the College of Business and Management Studies. 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.Ac. 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 (4) graduate business courses and five (5) graduate accounting courses and three (3) elective courses.

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

ACC 313 Financial Accounting I
ACC 314 Financial Accounting II
ACC 315 Financial Accounting III
ACC 322 Cost Accounting
ACC 331 Taxation of Individuals
ACC 341 Accounting Information Systems
ACC 451 Auditing
MGT 322 Management Theory and Practice
MGT 332 Legal Environment of Business I
MKT 371 Principles of Marketing

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.

ACC 500 Financial Accounting (ACC 211, 212)
(Principles of Accounting I, II)

CIS 500 Basic Computing Principles and Applications
(CIS 150) (Introduction to Computing)

ECO 517 Economic Theory
(ECO 214, 215) (Macroeconomic and Microeconomic Principles)

MGT 545 Statistical Analysis
(ST 175, BMS 250) (Business Statistics I, II)

CORE COURSES (REQUIRED: BUSINESS COURSES (16 Hours)
ECO 518 Managerial Economics
FIN 501 Theory and Practice of Financial Management
MGT 540 Survey of Quantitative Methods
MKT 524 International Business: Environment and Enterprise

ACCOUNTING COURSES (20 hours)
ACC 511 Financial Accounting Theory
ACC 512 Financial Accounting Research
ACC 531 Tax Planning and Research
ACC 541 Advanced Accounting Systems
ACC 571 Professional Accounting

ELECTIVE COURSES (12 hours)
Select three elective courses from:
ACC 416 Financial Accounting IV
ACC 423 Advanced Cost Accounting
ACC 432 Taxation of Partnerships and Corporations
ACC 434 Taxation of Gifts, Trusts and Estates
ACC 452 Advanced Auditing
ACC 461 Accounting for Governmental and Not-for Profit Entities
ACC 490 Special Topics
ACC 590 Special Topics
ACC 594 Independent Study in Accounting
FIN 530 Investments
MGT 502 Organizational Behavior in Contemporary Organizations

DESCRIPTIONS OF ALL BUSINESS MANAGEMENT (BMS) COURSES BEGIN ON PAGE 199.

College of Business and Management Studies

University of South Alabama Colleges

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