SIUE Business Courses Descriptions

ACCT 200

Fundamentals of Financial Accounting: Concepts of financial accounting and

external reporting. Nature and measurement of assets, liabilities, equities, revenues,

expenses. Emphasis on use and understanding of external financial statements.

Prerequisites: “Principles of Microeconomics” (ECON 112), “Computer Concepts and

Applications” (CMIS 108), sophomore standing.

ACCT 210

Managerial Accounting: Information accumulation, analysis, and use for managerial

decisions. Cost-volume-profit relationships; short- and long-term decisions; standards

and budgets; segment and managerial performance evaluation. Open only to non-

accounting majors. Credit not acceptable for the Bachelor of Science in Accountancy.

Prerequisites: “Financial Accounting” (ACCT 200) with a grade of C or better, “Statistical

Analysis for Business Decisions” (MS 251) with a grade of C or better.

ACCT 301

Intermediate Accounting Theory and Practice I: Financial accounting concepts and

procedures; measurement and reporting methods with respect to assets, liabilities,

owners’ equity, revenues and expenses; authoritative pronouncements. Prerequisites:

“Financial Accounting” (ACCT 200) with grade of B or better, junior standing.

ACCT 302

Intermediate Accounting Theory and Practice II: Continuation of “Intermediate

Accounting Theory and Practice I” (ACCT 301). Selected complex accounting issues

from a theoretical and practical viewpoint; pensions, leases, tax allocation, changing

prices, other reporting and disclosure issues. Prerequisite: “Intermediate Accounting

Theory and Practice I” (ACCT 301) with grade of C or better.

ACCT 303

Intermediate Accounting Theory and Practice III: Continuation of “Intermediate

Accounting Theory and Practice II” (ACCT 302). Emphasis on conceptual

understanding and on the ability to apply financial accounting concepts to practice.

Topics include the statement of cash flows and accounting for leases, pensions,

deferred taxes. Prerequisite: “Intermediate Accounting Theory and Practice II” (ACCT

302) and good standing in accountancy program, or consent of accountancy program

director.

ACCT 311

Managerial and Cost Accounting I: Costs for financial accounting and managerial

decision making in changing competitive, service, manufacturing environments;

behavioral, quantitative, computer applications; extensive communication and analytical

skills development. Prerequisites: “Financial Accounting” (ACCT 200) with grade of B or

better, “Statistical Analysis for Business Decisions” (MS 251) with a grade of C or better,

junior standing.

ACCT 312

Managerial and Cost Accounting II: Short- and long-term decision making and

operational control in changing competitive, service, manufacturing environments;

behavioral, quantitative, computer applications; continuation of communication and

analytical skills development. Prerequisite: “Managerial Accounting” (ACCT 210) with

grade of C or better or “Managerial and Cost Accounting I” (ACCT 311) with grade of C

or better.

ACCT 315

Accounting Systems: Accounting systems, concepts, design, information needs and

flows; special emphasis on internal control. Accounting majors only. Prerequisite:

“Fundamentals of Financial Accounting” (ACCT 200) with grade of B or better.

ACCT 321

Introduction to Taxation: Survey of federal tax laws applicable to individuals,

corporations, estates, and trusts. Prerequisite: “Intermediate Accounting Theory and

Practice I” (ACCT 301) with a grade of C or better.

ACCT 340

Business Law for Accountants: Accounting and auditing implications of legal issues.

Includes securities laws and Uniform Commercial Code areas of sales; commercial

paper; secured transactions; partnerships; corporations; agency; and bankruptcy.

Prerequisites: “Financial Accounting” (ACCT 200) with a grade of C or better, junior

standing.

ACCT 401

Advanced Financial Accounting: Accounting principles, procedures related to

special entities, including governmental units, partnerships, and multi-corporate entities;

foreign transactions; primary emphasis on business combinations and consolidated

financial statements. Prerequisites: “Intermediate Accounting Theory and Practice II”

(ACCT 302) and good standing in accountancy program, or consent of instructor.

CMIS 108

Computer Concepts and Applications: Computer technology's impact on individuals

and our world. Finding and accessing worldwide sources of information; presenting

ideas orally, graphically, and in writing.

CMIS 130

Introduction to Programming Logic: This course introduces programming concepts

used in developing business applications that require the following elements: Input,

Output, Arithmetic Expressions, Loops, and Arrays.

CMIS 232

Microsoft IDE Programming for Business: Programming with Visual Studio,

Microsoft’s integrated development environment (IDE), to create business applications

that run the .Net framework and mobile operating systems. Prerequisites: “Introduction

to Programming Logic” (CMIS 130) Minimum Grade of C

CMIS 234

Java Programming for Business: Application of business problem solving

techniques, program design and development, and programming logic to create java

programs. Prerequisite: “Introduction to Programming Logic” (CMIS 130) Minimum

Grade of C

CMIS 260

Cobol Programming: Business-oriented computer programming using listings

computations, comparisons, table/arrays, files. Students apply logical methods to the

design of programs. Prerequisite: “Introduction to Programming Logic” (CMIS 130).

CMIS 270

Structured Systems Analysis: Structured tools and techniques as used in business

systems analysis and design. Prerequisite: “Computer Concepts and Applications”

(CMIS 108).

CMIS 300

Web-Based Application Design: Analysis, design and implementation of internet web-

site home pages using current tools of hypertext markup languages, integrated software

packages, and specialized web creation software. Prerequisite: “Structured Systems

Analysis” (CMIS 270).

CMIS 310

Information Technology Hardware and Systems Software: Principles and

application of computer hardware and software from theoretical underpinnings to

installation and configuration of systems. Hands-on and simulated exercises will be

completed to emphasize a real-world setting. Prerequisites: “Introduction to

Programming Logic” (CMIS 130) and “Structured Systems Analysis” (CMIS 270).

CMIS 342

Information Systems for Business: Information system principles applied to business.

Analysis of how computer-based information systems support operational, tactical, and

planning decisions. Prerequisite: “Managerial Accounting” (ACCT 210) OR “Intermediate

Accounting Theory and Practice I” (ACCT 301) AND “Managing Group Projects” (MGMT

331) AND “Computer Concepts and Applications” (CMIS 108) with Minimum Grades of C

CMIS 350

Database Design: Basic concepts/terminology of relational models with emphasis on

current technology and business applications including SQL. Prerequisites: Introduction

to Programming Logic (CMIS 130), “Structured Systems Analysis” (ACCT 270)

CMIS 424

Information Technology Audit and Controls - Provides an overview of IT Audit and

Controls including IT audit methods, methodologies, and procedures and how IT

controls serve business needs. Prerequisite: “Information Technology Hardware and

Systems Software” (CMIS 310) with a Minimum grade of C

CMIS 430

Advanced JAVA Programming: Development of applications, applets, and advanced

GUI, including advanced object-oriented programming in JAVA, multithreading, files,

multimedia, database use and networking concepts used for application. Prerequisite:

“Java Programming for Business” (CMIS 234) with Minimum Grade of C

CMIS 462

Unix and Server Systems: UNIX and Windows server operating systems to include

scripting language plus server software installation and configuration. Prerequisite:

“Information Technology Hardware and Systems Software” (CMIS 310) with a Minimum

grade of C

CMIS 468

Business Telecommunications: Concepts and terminology dealing with data

communication and distributed systems with emphasis on business applications.

Prerequisites: “Information Technology Hardware and Systems Software” (CMIS 310).

ECON 111

Principles of Macroeconomics: Measurement and determination of national

economic activity including production, income, employment, prices; role of government

policy in U.S. macro economy. Prerequisite: two years of college preparatory

mathematics or equivalent.

ECON 112

Principles of Microeconomics: Principles and characteristics of the market economy:

supply, demand, market equilibrium; household demand, firm cost and supply; market

structure, government regulation and deregulation; factor markets. Prerequisite:

“Principles of Macroeconomics” (ECON 111).

ECON 301

Intermediate Microeconomic Theory: Determination of prices and quantities in

markets for goods and services. Theories of consumer behavior, cost structures, factor

payments. Firm behavior in alternative markets. Prerequisites: “Principles of

Macroeconomics” (ECON 111), and “Principles of Microeconomics” (ECON 112), and

“Statistical Analysis for Business Decisions” (MS 251).

ECON 302

Intermediate Macroeconomic Theory: Roles of good markets and financial markets in

the determination of national income and inflation; economic growth and business

cycles; fiscal and monetary policy. Prerequisites: “Principles of Macroeconomics”

(ECON 111), “Principles of Microeconomics” (ECON 112), and “Statistical Analysis for

Business Decisions” (MS 251).

ECON 315

Empirical Business Applications: Demonstrates the application of popular empirical

methods for analyzing data using real-world micro and macro data from different

business areas: accounting, economics, finance, management, and marketing.

Prerequisite: “Statistical Analysis for Business Decisions” (MS 251) with Minimum

Grade of C.

ECON 327

Social Economics: Issues in Income, Employment & Policy: Economic aspects of

social problems such as poverty, discrimination and unemployment. Economic analysis

of social policies such as social insurance, welfare programs, employment legislation,

and taxation. Prerequisites: “Principles of Macroeconomics” (ECON 111), “Principles of

Microeconomics” (ECON 112),

ECON 331

Labor Economics: An analysis of labor force participation, employment, wage

determination, economic stability, investment in human capital; trade unionism; and

collective bargaining and public policy. Prerequisites: “Principles of Macroeconomics”

(ECON 111), “Principles of Microeconomics” (ECON 112),

ECON 417

Business Forecasting: Survey of methods to forecast economic and financial

conditions and markets for individual products, sectors, or regions. Time series,

indicator, judgmental, econometric and Box-Jenkins techniques. Satisfies research

requirement for business programs. Prerequisite: Empirical Business Applications

(ECON 315) Minimum Grade of C

ECON 461

International Trade Theory and Policy: Theory of causes and composition of trade;

comparative advantage; tariff and non-tariff barriers to trade; economic integration; and

commercial policy. Prerequisite: “Intermediate Microeconomic Theory” (ECON 301)

with Minimum Grade of C

FIN 320

Financial Management & Decision Making: Introduction to financial decisions, tools,

and models. Valuation, capital budgeting, and capital structure. Operating decisions and

other long and short-term applications. Prerequisite(s): “Fundamentals of Financial

Accounting” (ACCT 200) AND “Statistical Analysis for Business Decisions” (MS 251)

Minimum Grades of C

FIN 344

Financial Markets: Conceptual framework of financial markets and institutions;

functions and practices of debt, equity and derivative security markets; Bank and

nonbank financial institution operations and regulations. Prerequisite: “Financial

Management & Decision Making” (FIN 320) with Minimum Grade of C

FIN 420

Problems in Corporate Finance: In-depth development of analytical decision models;

basic and advanced corporate financial theory and application to business and industrial

settings. Prerequisite(s): “Financial Management and Decision Making” (FIN 320) or

“Managerial and Cost Accounting II” (ACCT 312) with Minimum Grades of C

FIN 430

Portfolio Analysis: Modern portfolio theory and asset pricing models; theory and

practice of portfolio performance evaluation; structure of equity markets; trading of

securities; and mutual funds. Satisfies research requirement for business program and

EL designation. Prerequisite(s): “Financial Management and Decision Making” (FIN

320) or “Problems in Corporate Finance” (FIN 420) with Minimum Grades of C.

FIN 431

Derivative Securities: Introduction to derivatives; options, forwards, futures and swaps;

trading of derivatives and the arbitrage relationships; and pricing of derivatives on

equities, debt, commodities and foreign exchange. Prerequisite: “Financial

Management and Decision Making” (FIN 320)

FIN 440

Financial Institutions: Financial management of financial institutions: commercial

banks, S&Ls, insurance companies, other financial institutions. Asset and liability

management. Prerequisite: “Financial Management and Decision Making” (FIN 320).

FIN 445

Applied Security Analysis & Portfolio Management: Hands-on experience in the

practice of investing. Introduces students to fundamental techniques of stock selection,

portfolio diversification approaches, and performance evaluation techniques.

Prerequisites: “Portfolio Analysis” (FIN 430) with Minimum Grade of C and “Financial

Management & Decision Making” (FIN 320) with Minimum Grade of B.

FIN 450

International Finance: International financial markets. Determinants of foreign

exchange rates and risk management in global markets. Managerial implications of

foreign exchange exposure and firm valuation. International investment analysis.

Prerequisite: and “Financial Management & Decision Making” (FIN 320) with Minimum

Grade of C.

FIN 460

Corporate Financial Analysis and Strategy: In-depth analysis of financial data and

stock prices. Study of relationship among financial markets, financial strategy, and

welfare of corporate stake holders. Prerequisite: “Problems in Corporate Finance” (FIN

420).

GBA 383

Business and Society: Provides a broad background of normative and descriptive

theories of ethical behavior and corporate social responsibility to enhance decision

making. Prerequisite(s): “Understanding the Business Environment” (MGMT 330) and

“Managing Group Projects” (MGMT 331)

MGMT 330

Understanding the Business Environment: Focus is on developing basic business

communication skills in written communication and formal presentations and introducing

students to the basic functions of businesses and managers.

MGMT 331

Managing Group Projects: This course is strongly geared toward skill development

and acquiring task and interpersonal skills to work effectively in a group to accomplish

stated goals.

MGMT 430

Human Resource Management: Theory, practice, and trends in development and

effective utilization of human resources in organizations. Prerequisite(s):

“Understanding the Business Environment” (MGMT 330) and “Managing Group

Projects” (MGMT 331)

MGMT 431

Recruiting, Selecting, & Hiring: Principles, practices and issues relevant to staffing

work organizations. Topics include employee recruitment approaches; selection

procedure development; work force headcount planning; and equal employment

regulations. Prerequisite: “Human Resource Management” (MGMT 430)

MGMT 432

Training and Developing Employees: Principles, practices and factors that contribute

to employees' job competence, performance, growth, and contribution to organizational

performance. Topics include training assessment, development, and delivery.

Prerequisite: “Human Resource Management” (MGMT 430)

MGMT 433

Performance Management and Compensation: This course focuses on the

importance of performance management in the workplace, including performance

assessment, compensation and workplace safety, along with performance in union

environments. Prerequisite: “Human Resource Management” (MGMT 430)

MGMT 441

Strategic Management: Capstone course using top management perspective to

develop comprehensive, integrative analysis of organizations and environments as

basis for development, implementation, evaluation, control of overall strategy. Not for

Graduate credit. Prerequisites: Student must complete BSBA core requirements or

concurrent enrollment in final core requirements and consent of instructor.

MGMT 451

Managing Organizational Change and Innovation: Study of organizational change

with emphasis on diagnostic skills necessary for effective management of planned

organizational change. Individual and group leadership approaches to increase

effectiveness. Prerequisite(s): “Organizational Behavior and Interpersonal Skills”

(MGMT 341) Or “Understanding the Business Environment” (MGMT 330) and

“Managing Group Projects” (MGMT 331)

MGMT 461

Managing in the Global Economy/International Management: Management of

business in other countries and in global economy. Interaction of political, cultural,

social, legal and economic forces in international business context. Prerequisite(s):

“Organizational Behavior and Interpersonal Skills” (MGMT 341) Or “Understanding the

Business Environment” (MGMT 330) and “Managing Group Projects” (MGMT 331)

MGMT 475

Entrepreneurship and Small Business Management: Formation of new enterprises

and management of small business. Focus on identifying opportunities; starting a new

enterprise; operational and organizational aspects of small business management.

Prerequisite(s): “Organizational Behavior and Interpersonal Skills” (MGMT 341) Or

“Understanding the Business Environment” (MGMT 330) and “Managing Group

Projects” (MGMT 331)

MGMT 476

Entrepreneurship Practicum: Practicum in entrepreneurship. Application of knowledge

from MGMT 475 to challenges facing small and new businesses. Students work with

local entrepreneurs under faculty direction. Not for graduate credit. Prerequisite: MGMT

475; must be admitted to School of Business; restricted to entrepreneurship

concentration students.

MGMT 485

Managing Quality and Performance: Current topics in management, with special

emphasis on designs, programs and techniques for managing quality and performance

improvements. Advanced readings and cases on innovative business practices.

Prerequisite(s): “Organizational Behavior and Interpersonal Skills” (MGMT 341) Or

“Understanding the Business Environment” (MGMT 330) and “Managing Group

Projects” (MGMT 331)

MKTG 300

Principles of Marketing: Marketing in economic systems and society. External

influences on marketing objectives, outcomes. Marketing as functional area within

organizations. Emphasis on product; pricing; distribution; promotion decisions.

MKTG 377

Marketing Research: Concepts necessary for understanding/performing applied

marketing/business research. Research process: problem identification; design;

sampling; data sources; collection. Experimental designs; measurement; statistical

analysis. Prerequisites: “Principles of Marketing” (MKTG 300), “Statistical Analysis for

Business Decisions” (MS 251).

MKTG 466

Marketing on the Internet: Focus on marketing issues surrounding commercialization

of world wide web and other emerging electronic media. Examines impact of digital

technology on strategic marketing planning. Prerequisites: “Principles of Marketing”

(MKTG 300).

MKTG 470

Sport Marketing: Sport marketing mix decisions from perspective of organizations that

offer sports-related products and those that use sport to promote other products and

services. Prerequisites: “Principles of Marketing” (MKTG 300)

MKTG 471

Advertising Policy and Management: Strategic role of persuasive communication.

Concepts and methods necessary to develop advertising programs. Advertising

planning and budgeting in the context of achieving marketing objectives. Prerequisite:

“Principles of Marketing” (MKTG 300).

MKTG 472

Sales Policy & Management: Organization and operational functions of salespeople

and sales managers. Selling skills; forecasting; recruiting; selection; training; territory

design and assignment; supervision; compensation; motivation; and performance

appraisal. Prerequisite: “Principles of Marketing” (MKTG 300).

MKTG 474

Retail Policy & Management: Functions, organization, and management of retail

enterprises. Impact of recent and contemporary forces. Systems for merchandising and

promotional activities. Retailing careers and appropriate preparation. Prerequisite:

“Principles of Marketing” (MKTG 300).

MKTG 475

Consumer Behavior: Consumer motivation, buying behavior, group influence, cultural

forces, information processing, and product diffusion. Explanatory theories and product

development. Prerequisite: “Principles of Marketing” (MKTG 300).

MKTG 476

International Marketing: Impact of tariffs, cultural/social restrictions, economic political

environments, and legal restrictions. International distribution pricing; multinational

product planning; communications decisions; and international marketing research.

Prerequisite: “Principles of Marketing” (MKTG 300).

MKTG 480

Advanced Marketing Management: Market structure and behavior. Research and

select marketing opportunities. Develop marketing strategies. Plan marketing tactics.

Implementation and control of marketing efforts. Final marketing course. Prerequisites:

“Marketing Research” (MKTG 377) or equivalent, senior standing.

PROD 315

Operations Management: Study of manufacturing and service operations

management. Covers process and product design, quality management,

planning/control of materials and capacity, and project management. Prerequisite:

“Statistical Analysis for Business Decisions” (MS 251).