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Course Descriptions
 
Undergraduate
 
Fall 2008

ACC1300 INTRO TO FINANCIAL ACCOUNTING 3.00 credits
  ACC1300 Introduction to Financial Accounting Foundation Management ACC 1300 is the required introduction to financial accounting course. Financial accounting involves the complete range of activity a company uses to prepare the financial statements it provides to people outside of the company, including shareholders, creditors, the government, customers, and suppliers. Students will learn how financial events (transactions) are identified, recognized, classified, recorded, and summarized into financial reports. These financial reports consist of the income statement, the balance sheet, the statement of cash flows, and the statement of stockholders' equity (as well as the associated explanatory statement footnotes). Students will learn both how to prepare and how to analyze and interpret these financial reports. Students will learn the language and terminology used in financial accounting that is prevalent in the financial press. Finally, the role ethics plays in the reporting of financial results will often be discussed. Many business scandals (such as Enron, WorldComm, and Tyco) result from falsifying financial accounting reports. Course offered each fall and spring.

ACC3500 INTERMEDIATE ACCOUNTING I 4.00 credits
  ACC3500 Intermediate Accounting I (General Credit) Broadens the base of financial accounting concepts introduced in ACC1300 and delves more deeply into accounting concepts, techniques and procedures. Topics include inventory, tangible and intangible assets, statement of cash flows, accounting changes, revenue recognition and current and long-term debt. This course is essential for those who plan a career in accounting and recommended for anyone whose career will involve the extensive use of financial statements. Prerequisite: (ACC 1300 or ACC1301) or IME2310 This course is typically offered in the following semester: Fall

ACC3502 INTERMEDIATE ACCOUNTING I: FINANCE 4.00 credits
  ACC3502 Intermediate Accounting for Finance (General Credit) This course is especially designed for finance majors who want to become more proficient in the financial accounting skills necessary to effectively read and interpret financial reports. The course is recommended for students interested in careers in financial management and Wall Street. Topics such as inventory, deferred taxes, inter-corporate investments, and pensions will be explored through study of accounting principles, transaction analysis, financial statement disclosure, and through financial statement analysis as it applies to corporate finance, credit analysis, and aspects of investment banking Prerequisite: (ACC1300 OR ACC1301) OR IME2320 This course is typically offered in the following semesters: Fall and Spring

ACC4510 MANAGEMENT PLAN & CONTROL 4.00 credits
  ACC4510 Management Planning and Control General Credit) ACC4510 is not a technical accounting course! It is a management-oriented examination of the development and use of strategic planning and control systems. Thus, classroom discussions incorporate knowledge of strategy, marketing, finance, operations, and organizational behavior as well as accounting. This course is especially relevant for students who expect to pursue careers as entrepreneurs, as consultants, or in general management. Also, students interested in management positions in functional areas like corporate finance, management accounting, operations, and human resources are likely to face issues related to strategic control and performance measurement systems throughout their careers. Prerequisites: IME 3 or (OEM and MCE) or permission of instructor

ACC7035 AUDITING 4.00 credits
  ACC7035 Auditing (General Credit) This course examines the interrelation of audit standards, procedures, and internal control techniques with the final auditor's certificate; auditing techniques, statistical sampling methods, and the impact of electronic data processing (EDP) procedures on the auditor. Prerequisite: ACC3501 This course is typically offered in the following semester: Fall

LAW1300 BUSINESS LAW 3.00 credits
  LAW1300 BUSINESS LAW Foundation Requirement This course is an introduction to the legal system. Survey of agency employment, torts, crimes, and contracts; formation, management, and financing of corporations and partnerships; sales; consumer protections; and securities law. Prerequisite: NONE This course is typically offered in the following semesters: Fall and Spring This course is a prerequisite to: Integrated Strategic Management (ISM)

LAW1301 HONORS BUSINESS LAW 3.00 credits
  LAW1301 Honors Business Law This course is the honors version of the required introduction to the legal system. Survey of agency employment, torts, crimes, and contracts; formation, management, and financing of corporations and partnerships; sales; consumer protections; and securities law. Prerequisite: NONE This course is a prerequisite to: Integrated Strategic Management (ISM) This course is typically offered in the following semesters: Fall and Spring

LAW3515 ENTERTAINMENT LAW 4.00 credits
  LAW3515 Entertainment Law (General Credit) The entertainment industry is by far one of the most lucrative sectors of the global business economy. It encompasses everything from the latest Oscar winning film and Tony award winning play to books on the New York times best seller list and start up rock bands with their own free on line music downloads. This course will explore legal and business issues relating to the development, production, exploitation and regulation of the entertainment industry. Topics to be addressed will include such things as the intellectual property rights of artists, producers and publishers; negotiation and formation of entertainment business contracts; fiduciary responsibilities of agents, managers and lawyers; and 1st amendment issues relating to free speech and obscenity laws. All of this will be covered against the backdrop of examining entertainment products such as films, DVDs, live/recorded/on line music, and printed/on line books and other forms of new media. Prerequisite: LAW13XX or LAW1XXX

LAW3601 PUBLIC INTERNATIONAL LAW 4.00 credits
  LAW3601 Public International Law and World Order (Advanced Liberal Arts Elective) This course explores the meaning of the "rule of law" in a global context by exploring three themes. First, the classic form of international law, including the concept of statehood and sovereignty, the relationship of nations to each other, and the growth of international organizations. Second, the role and responsibility of individuals in international law, especially in the area of human rights. Third, the developing international law of the earth's common areas, specifically the oceans, space, and the environment. Prerequisite: Foundation Law course, (LAW1003 or LAW1004 or LAW 1300 or LAW 1301) This course is typically offered in the following semester: Fall

TAX3500 TAXES 4.00 credits
  TAX3500 Taxes (General Credit) Studies tax administration; income, deductions, and credits; treatment of gains and losses; income taxation of individuals, businesses, estates, and trusts, with an emphasis on income taxation of individuals; and estate and gift taxation fundamentals. Prequisites: IME2330 or (OEM and MCE)

Summer I 2008

ACC1300 INTRO TO FINANCIAL ACCOUNTING 3.00 credits
  ACC1300 Introduction to Financial Accounting Foundation Management ACC 1300 is the required introduction to financial accounting course. Financial accounting involves the complete range of activity a company uses to prepare the financial statements it provides to people outside of the company, including shareholders, creditors, the government, customers, and suppliers. Students will learn how financial events (transactions) are identified, recognized, classified, recorded, and summarized into financial reports. These financial reports consist of the income statement, the balance sheet, the statement of cash flows, and the statement of stockholders' equity (as well as the associated explanatory statement footnotes). Students will learn both how to prepare and how to analyze and interpret these financial reports. Students will learn the language and terminology used in financial accounting that is prevalent in the financial press. Finally, the role ethics plays in the reporting of financial results will often be discussed. Many business scandals (such as Enron, WorldComm, and Tyco) result from falsifying financial accounting reports. Course offered each fall and spring.

EXP3550 RUSSIAN BUSINESS & CULTURE IN TRANSITION 4.00 credits
  EXP3550 RUSSIAN BUSINESS AND CUTURE IN TRANSITION (4 credit, General Credit) This course will provide you the opportunity to learn about Russian business and culture as Russia continues her transition from Communism to Capitalism and struggles to build new political, economic, and social institutions. The course will begin with a series of pre-departure meetings at Babson in February and April followed by two weeks in St. Petersburg, hosted by the International Relations Faculty at St. Petersburg State University (SPSU). The pre-departure sessions will provide students with the historical background needed to understand how Russians are coping with the transition to a new business environment and a new political, sociological, and economic system. While in St. Petersburg, you will visit many of the famous cultural and historic sites in the city (including The Hermitage and Peterhof), the Mayor's office, and the regional headquarters of the largest bank in Russia. You will break into industry groups so that you can more intensively learn about that industry. Examples of previous industry groups have been arts management, marketing, entrepreneurship, import/export, tourism, banking, high tech, and telecommunications. Companies visited in the industry groups were big and small, foreign companies and Russian companies that are either brand-new or Soviet-era companies that needed to adapt to the new economic climate, and owned by Russians or with participation of foreign investment. Students were able to see how Russian companies are run and what opportunities and obstacles for growth and development exist. Focusing on the 20th century backdrop, the liberal arts component of the course will address the cultural and historical aspects of this transition. However the most unique aspect of the course is the work you will do with students from SPSU. The SPSU students will be your interpreters, your tour guides, your restaurant and menu consultants, your friends, and they will teach you about Russian life better than any professor ever could. This course will count as EITHER 4 credits of general management -or- 4 credits of advanced liberal arts, dependent upon the topic of your final paper. The GPA requirement for this course is 2.5. Applications with lower GPAs will be considered on a case-by-base basis.

LAW1300 BUSINESS LAW 3.00 credits
  LAW1300 BUSINESS LAW Foundation Requirement This course is an introduction to the legal system. Survey of agency employment, torts, crimes, and contracts; formation, management, and financing of corporations and partnerships; sales; consumer protections; and securities law. Prerequisite: NONE This course is typically offered in the following semesters: Fall and Spring This course is a prerequisite to: Integrated Strategic Management (ISM)

Spring 2008

ACC1300 INTRO TO FINANCIAL ACCOUNTING 3.00 credits
  ACC1300 Introduction to Financial Accounting Foundation Management ACC 1300 is the required introduction to financial accounting course. Financial accounting involves the complete range of activity a company uses to prepare the financial statements it provides to people outside of the company, including shareholders, creditors, the government, customers, and suppliers. Students will learn how financial events (transactions) are identified, recognized, classified, recorded, and summarized into financial reports. These financial reports consist of the income statement, the balance sheet, the statement of cash flows, and the statement of stockholders' equity (as well as the associated explanatory statement footnotes). Students will learn both how to prepare and how to analyze and interpret these financial reports. Students will learn the language and terminology used in financial accounting that is prevalent in the financial press. Finally, the role ethics plays in the reporting of financial results will often be discussed. Many business scandals (such as Enron, WorldComm, and Tyco) result from falsifying financial accounting reports. Course offered each fall and spring.

ACC3501 INTERMEDIATE ACCOUNTING II 4.00 credits
  ACC3501 Intermediate Accouting II (General Credit) A continuation of Intermediate Accounting I. Advanced theory in such specialized areas as leases, income tax allocation, and deferred compensation. Prerequisite: ACC3500 This course is typically offered in the following semesters: Spring and Summer I

ACC3502 INTERMEDIATE ACCOUNTING I: FINANCE 4.00 credits
  ACC3502 Intermediate Accounting for Finance (General Credit) This course is especially designed for finance majors who want to become more proficient in the financial accounting skills necessary to effectively read and interpret financial reports. The course is recommended for students interested in careers in financial management and Wall Street. Topics such as inventory, deferred taxes, inter-corporate investments, and pensions will be explored through study of accounting principles, transaction analysis, financial statement disclosure, and through financial statement analysis as it applies to corporate finance, credit analysis, and aspects of investment banking Prerequisite: (ACC1300 OR ACC1301) OR IME2320 This course is typically offered in the following semesters: Fall and Spring

ACC3510 FINANCIAL PLANNING & COST CONTROL 4.00 credits
  ACC3510 Financial Planning and Cost Control (General Credit) Explore cost systems and control for operations in profit and nonprofit organizations, and budgetary considerations and variance analysis, including their relation to fiscal planning and administration. Prerequisite: IME 3 or OEM This course is typically offered in the following semester: Spring

ACC7040 ADVANCED ACCOUNTING 4.00 credits
  ACC7040 Advanced Accounting (General Credit) Theory and problem solving in special accounting areas, including partnerships, foreign operations, consolidations, business combinations, accounting for nonprofit institutions, and government units. Prerequisites: ACC3500 & ACC3501. ACC3501can be taken as a co-requisite. This course is typically offered in the following semesters: Spring and Summer I

LAW1300 BUSINESS LAW 3.00 credits
  LAW1300 BUSINESS LAW Foundation Requirement This course is an introduction to the legal system. Survey of agency employment, torts, crimes, and contracts; formation, management, and financing of corporations and partnerships; sales; consumer protections; and securities law. Prerequisite: NONE This course is typically offered in the following semesters: Fall and Spring This course is a prerequisite to: Integrated Strategic Management (ISM)

LAW1301 HONORS BUSINESS LAW 3.00 credits
 

LAW3500 COMMERCIAL LAW 4.00 credits
  LAW3500 Commercial Law (General Credit) Investigates the Uniform Commercial Code as it relates to sales, commercial-paper-secured transactions, and bankruptcy; fundamentals of personal, intellectual, and real property; estates and trusts; banking; insurance; and leases, mergers, and acquisitions. Prerequisite: (LAW 1300 or LAW1301) or LAW 1003 This course is typically offered in the following semester: Fall

LAW3573 BUILDING CONTRACTS FOR NEW VENTURE 4.00 credits
  LAW 3573 Building Contracts for New Ventures (General Credit) Every business operates in a supply chain in which it buys and sells goods and services. The links to these suppliers and customers are formalized in contracts, which is why all managers should know something about how to read and write a contract. This course will teach you how to do that. We will review basic principles of contract law and apply them in a wide variety of transactions. The course will be writing intensive, and will equip you to do on the spot drafting and to understand drafts produced by your counterpart. This skill will enhance your ability to negotiate and structure deals. The foundation law course is a prerequisite, as is a solid ability to write. Prerequisites: (LAW1003 or LAW1004) or (LAW1300 or LAW1301)

LAW3610 INTOLERANCE, CULTURE AND THE LAW 4.00 credits
  LAW3610 Intolerance, Culture and the Law (Advanced Lib Arts) The course will explore the many ways in which the law reflects, challenges and shapes cultural attitudes that people hold about difference. There will be a special focus on how differences based on religion, race, gender, and sexual orientation have been addressed in the courts. We will gain further insight into these issues by examining legal and historical texts, and readings on cultural criticism. Although the main focus will be on US law, we will also study the international aspects of these issues from time to time. This is a writing intensive course, so class size is limited. Prerequisites: Foundation Law course, (LAW1003 or LAW1004 or LAW 1300 or LAW 1301) Permission of the professor required if student has not had business law. This course is typically offered in the following semester: Spring

LAW3661 AMERICAN CONSTITUTIONAL LAW 4.00 credits
  LAW3661 American Constitutional Law (Advanced Liberal Arts Elective) Explores the specific limitations imposed upon federal, state, and local governments by the United States Constitution in the areas of civil and political rights. These include the rights to free speech and a free press; the right to practice one's religion; the rights of the criminal defendant to counsel and trial by jury, and against self-incrimination, cruel and unusual punishment, and unreasonable searches and seizures; the rights of privacy and due process; and the right to equal protection under the law. Students will study significant United States Supreme Court cases of the past, as well as cases currently pending. Prerequisite: LAW1300, LAW 1301, LAW 1003, or LAW 1004 This course is typically offered in the following semester: Spring

Winter 2008

LAW3693 ETHL,LEGAL,POL&BUS ASPECTS OF WORLD CUP 2.00 credits
  LAW693 Ethical, Legal, Political and Business aspects of the World Cup Credits = 2 Advanced Liberal Arts Meeting Times: M-F 9:15am-11:15am (Jan 3 - Jan 16) Final Friday January 18 9:15am-11:15am More than half the planets population watches World Cup soccer. The passion accompanying the sports globalization has led, both on and off the field, to political confrontation; to both unity and divisiveness; to nationalist and racist issues an to a host of ethical issues. Through the prism of World Cup soccer and its organizing body, FIFA, this course examines ethical, legal and societal issues facing businesses and other organizations. We will study concepts relating to rule-making and rule-compliance, fairness, evidence, culpability, apology and punishment. We will probe questions of national and ethnic identity. We cover some tort, contract and intellectual property law issues. Finally, we examine questions relating to public relations and sports marketing, as well as the extent and limitations of gaining competitive advantage in sports and business. Prereq: LAW1300 or LAW1003


 
Fall 2008

ACC1300 INTRO TO FINANCIAL ACCOUNTING 3.00 credits
  ACC1300 Introduction to Financial Accounting Foundation Management ACC 1300 is the required introduction to financial accounting course. Financial accounting involves the complete range of activity a company uses to prepare the financial statements it provides to people outside of the company, including shareholders, creditors, the government, customers, and suppliers. Students will learn how financial events (transactions) are identified, recognized, classified, recorded, and summarized into financial reports. These financial reports consist of the income statement, the balance sheet, the statement of cash flows, and the statement of stockholders' equity (as well as the associated explanatory statement footnotes). Students will learn both how to prepare and how to analyze and interpret these financial reports. Students will learn the language and terminology used in financial accounting that is prevalent in the financial press. Finally, the role ethics plays in the reporting of financial results will often be discussed. Many business scandals (such as Enron, WorldComm, and Tyco) result from falsifying financial accounting reports. Course offered each fall and spring.

ACC3500 INTERMEDIATE ACCOUNTING I 4.00 credits
  ACC3500 Intermediate Accounting I (General Credit) Broadens the base of financial accounting concepts introduced in ACC1300 and delves more deeply into accounting concepts, techniques and procedures. Topics include inventory, tangible and intangible assets, statement of cash flows, accounting changes, revenue recognition and current and long-term debt. This course is essential for those who plan a career in accounting and recommended for anyone whose career will involve the extensive use of financial statements. Prerequisite: (ACC 1300 or ACC1301) or IME2310 This course is typically offered in the following semester: Fall

ACC3502 INTERMEDIATE ACCOUNTING I: FINANCE 4.00 credits
  ACC3502 Intermediate Accounting for Finance (General Credit) This course is especially designed for finance majors who want to become more proficient in the financial accounting skills necessary to effectively read and interpret financial reports. The course is recommended for students interested in careers in financial management and Wall Street. Topics such as inventory, deferred taxes, inter-corporate investments, and pensions will be explored through study of accounting principles, transaction analysis, financial statement disclosure, and through financial statement analysis as it applies to corporate finance, credit analysis, and aspects of investment banking Prerequisite: (ACC1300 OR ACC1301) OR IME2320 This course is typically offered in the following semesters: Fall and Spring

ACC4510 MANAGEMENT PLAN & CONTROL 4.00 credits
  ACC4510 Management Planning and Control General Credit) ACC4510 is not a technical accounting course! It is a management-oriented examination of the development and use of strategic planning and control systems. Thus, classroom discussions incorporate knowledge of strategy, marketing, finance, operations, and organizational behavior as well as accounting. This course is especially relevant for students who expect to pursue careers as entrepreneurs, as consultants, or in general management. Also, students interested in management positions in functional areas like corporate finance, management accounting, operations, and human resources are likely to face issues related to strategic control and performance measurement systems throughout their careers. Prerequisites: IME 3 or (OEM and MCE) or permission of instructor

ACC7035 AUDITING 4.00 credits
  ACC7035 Auditing (General Credit) This course examines the interrelation of audit standards, procedures, and internal control techniques with the final auditor's certificate; auditing techniques, statistical sampling methods, and the impact of electronic data processing (EDP) procedures on the auditor. Prerequisite: ACC3501 This course is typically offered in the following semester: Fall

LAW1300 BUSINESS LAW 3.00 credits
  LAW1300 BUSINESS LAW Foundation Requirement This course is an introduction to the legal system. Survey of agency employment, torts, crimes, and contracts; formation, management, and financing of corporations and partnerships; sales; consumer protections; and securities law. Prerequisite: NONE This course is typically offered in the following semesters: Fall and Spring This course is a prerequisite to: Integrated Strategic Management (ISM)

LAW1301 HONORS BUSINESS LAW 3.00 credits
  LAW1301 Honors Business Law This course is the honors version of the required introduction to the legal system. Survey of agency employment, torts, crimes, and contracts; formation, management, and financing of corporations and partnerships; sales; consumer protections; and securities law. Prerequisite: NONE This course is a prerequisite to: Integrated Strategic Management (ISM) This course is typically offered in the following semesters: Fall and Spring

LAW3515 ENTERTAINMENT LAW 4.00 credits
  LAW3515 Entertainment Law (General Credit) The entertainment industry is by far one of the most lucrative sectors of the global business economy. It encompasses everything from the latest Oscar winning film and Tony award winning play to books on the New York times best seller list and start up rock bands with their own free on line music downloads. This course will explore legal and business issues relating to the development, production, exploitation and regulation of the entertainment industry. Topics to be addressed will include such things as the intellectual property rights of artists, producers and publishers; negotiation and formation of entertainment business contracts; fiduciary responsibilities of agents, managers and lawyers; and 1st amendment issues relating to free speech and obscenity laws. All of this will be covered against the backdrop of examining entertainment products such as films, DVDs, live/recorded/on line music, and printed/on line books and other forms of new media. Prerequisite: LAW13XX or LAW1XXX

LAW3601 PUBLIC INTERNATIONAL LAW 4.00 credits
  LAW3601 Public International Law and World Order (Advanced Liberal Arts Elective) This course explores the meaning of the "rule of law" in a global context by exploring three themes. First, the classic form of international law, including the concept of statehood and sovereignty, the relationship of nations to each other, and the growth of international organizations. Second, the role and responsibility of individuals in international law, especially in the area of human rights. Third, the developing international law of the earth's common areas, specifically the oceans, space, and the environment. Prerequisite: Foundation Law course, (LAW1003 or LAW1004 or LAW 1300 or LAW 1301) This course is typically offered in the following semester: Fall

TAX3500 TAXES 4.00 credits
  TAX3500 Taxes (General Credit) Studies tax administration; income, deductions, and credits; treatment of gains and losses; income taxation of individuals, businesses, estates, and trusts, with an emphasis on income taxation of individuals; and estate and gift taxation fundamentals. Prequisites: IME2330 or (OEM and MCE)

Summer I 2008

ACC1300 INTRO TO FINANCIAL ACCOUNTING 3.00 credits
  ACC1300 Introduction to Financial Accounting Foundation Management ACC 1300 is the required introduction to financial accounting course. Financial accounting involves the complete range of activity a company uses to prepare the financial statements it provides to people outside of the company, including shareholders, creditors, the government, customers, and suppliers. Students will learn how financial events (transactions) are identified, recognized, classified, recorded, and summarized into financial reports. These financial reports consist of the income statement, the balance sheet, the statement of cash flows, and the statement of stockholders' equity (as well as the associated explanatory statement footnotes). Students will learn both how to prepare and how to analyze and interpret these financial reports. Students will learn the language and terminology used in financial accounting that is prevalent in the financial press. Finally, the role ethics plays in the reporting of financial results will often be discussed. Many business scandals (such as Enron, WorldComm, and Tyco) result from falsifying financial accounting reports. Course offered each fall and spring.

EXP3550 RUSSIAN BUSINESS & CULTURE IN TRANSITION 4.00 credits
  EXP3550 RUSSIAN BUSINESS AND CUTURE IN TRANSITION (4 credit, General Credit) This course will provide you the opportunity to learn about Russian business and culture as Russia continues her transition from Communism to Capitalism and struggles to build new political, economic, and social institutions. The course will begin with a series of pre-departure meetings at Babson in February and April followed by two weeks in St. Petersburg, hosted by the International Relations Faculty at St. Petersburg State University (SPSU). The pre-departure sessions will provide students with the historical background needed to understand how Russians are coping with the transition to a new business environment and a new political, sociological, and economic system. While in St. Petersburg, you will visit many of the famous cultural and historic sites in the city (including The Hermitage and Peterhof), the Mayor's office, and the regional headquarters of the largest bank in Russia. You will break into industry groups so that you can more intensively learn about that industry. Examples of previous industry groups have been arts management, marketing, entrepreneurship, import/export, tourism, banking, high tech, and telecommunications. Companies visited in the industry groups were big and small, foreign companies and Russian companies that are either brand-new or Soviet-era companies that needed to adapt to the new economic climate, and owned by Russians or with participation of foreign investment. Students were able to see how Russian companies are run and what opportunities and obstacles for growth and development exist. Focusing on the 20th century backdrop, the liberal arts component of the course will address the cultural and historical aspects of this transition. However the most unique aspect of the course is the work you will do with students from SPSU. The SPSU students will be your interpreters, your tour guides, your restaurant and menu consultants, your friends, and they will teach you about Russian life better than any professor ever could. This course will count as EITHER 4 credits of general management -or- 4 credits of advanced liberal arts, dependent upon the topic of your final paper. The GPA requirement for this course is 2.5. Applications with lower GPAs will be considered on a case-by-base basis.

LAW1300 BUSINESS LAW 3.00 credits
  LAW1300 BUSINESS LAW Foundation Requirement This course is an introduction to the legal system. Survey of agency employment, torts, crimes, and contracts; formation, management, and financing of corporations and partnerships; sales; consumer protections; and securities law. Prerequisite: NONE This course is typically offered in the following semesters: Fall and Spring This course is a prerequisite to: Integrated Strategic Management (ISM)

Spring 2008

ACC1300 INTRO TO FINANCIAL ACCOUNTING 3.00 credits
  ACC1300 Introduction to Financial Accounting Foundation Management ACC 1300 is the required introduction to financial accounting course. Financial accounting involves the complete range of activity a company uses to prepare the financial statements it provides to people outside of the company, including shareholders, creditors, the government, customers, and suppliers. Students will learn how financial events (transactions) are identified, recognized, classified, recorded, and summarized into financial reports. These financial reports consist of the income statement, the balance sheet, the statement of cash flows, and the statement of stockholders' equity (as well as the associated explanatory statement footnotes). Students will learn both how to prepare and how to analyze and interpret these financial reports. Students will learn the language and terminology used in financial accounting that is prevalent in the financial press. Finally, the role ethics plays in the reporting of financial results will often be discussed. Many business scandals (such as Enron, WorldComm, and Tyco) result from falsifying financial accounting reports. Course offered each fall and spring.

ACC3501 INTERMEDIATE ACCOUNTING II 4.00 credits
  ACC3501 Intermediate Accouting II (General Credit) A continuation of Intermediate Accounting I. Advanced theory in such specialized areas as leases, income tax allocation, and deferred compensation. Prerequisite: ACC3500 This course is typically offered in the following semesters: Spring and Summer I

ACC3502 INTERMEDIATE ACCOUNTING I: FINANCE 4.00 credits
  ACC3502 Intermediate Accounting for Finance (General Credit) This course is especially designed for finance majors who want to become more proficient in the financial accounting skills necessary to effectively read and interpret financial reports. The course is recommended for students interested in careers in financial management and Wall Street. Topics such as inventory, deferred taxes, inter-corporate investments, and pensions will be explored through study of accounting principles, transaction analysis, financial statement disclosure, and through financial statement analysis as it applies to corporate finance, credit analysis, and aspects of investment banking Prerequisite: (ACC1300 OR ACC1301) OR IME2320 This course is typically offered in the following semesters: Fall and Spring

ACC3510 FINANCIAL PLANNING & COST CONTROL 4.00 credits
  ACC3510 Financial Planning and Cost Control (General Credit) Explore cost systems and control for operations in profit and nonprofit organizations, and budgetary considerations and variance analysis, including their relation to fiscal planning and administration. Prerequisite: IME 3 or OEM This course is typically offered in the following semester: Spring

ACC7040 ADVANCED ACCOUNTING 4.00 credits
  ACC7040 Advanced Accounting (General Credit) Theory and problem solving in special accounting areas, including partnerships, foreign operations, consolidations, business combinations, accounting for nonprofit institutions, and government units. Prerequisites: ACC3500 & ACC3501. ACC3501can be taken as a co-requisite. This course is typically offered in the following semesters: Spring and Summer I

LAW1300 BUSINESS LAW 3.00 credits
  LAW1300 BUSINESS LAW Foundation Requirement This course is an introduction to the legal system. Survey of agency employment, torts, crimes, and contracts; formation, management, and financing of corporations and partnerships; sales; consumer protections; and securities law. Prerequisite: NONE This course is typically offered in the following semesters: Fall and Spring This course is a prerequisite to: Integrated Strategic Management (ISM)

LAW1301 HONORS BUSINESS LAW 3.00 credits
 

LAW3500 COMMERCIAL LAW 4.00 credits
  LAW3500 Commercial Law (General Credit) Investigates the Uniform Commercial Code as it relates to sales, commercial-paper-secured transactions, and bankruptcy; fundamentals of personal, intellectual, and real property; estates and trusts; banking; insurance; and leases, mergers, and acquisitions. Prerequisite: (LAW 1300 or LAW1301) or LAW 1003 This course is typically offered in the following semester: Fall

LAW3573 BUILDING CONTRACTS FOR NEW VENTURE 4.00 credits
  LAW 3573 Building Contracts for New Ventures (General Credit) Every business operates in a supply chain in which it buys and sells goods and services. The links to these suppliers and customers are formalized in contracts, which is why all managers should know something about how to read and write a contract. This course will teach you how to do that. We will review basic principles of contract law and apply them in a wide variety of transactions. The course will be writing intensive, and will equip you to do on the spot drafting and to understand drafts produced by your counterpart. This skill will enhance your ability to negotiate and structure deals. The foundation law course is a prerequisite, as is a solid ability to write. Prerequisites: (LAW1003 or LAW1004) or (LAW1300 or LAW1301)

LAW3610 INTOLERANCE, CULTURE AND THE LAW 4.00 credits
  LAW3610 Intolerance, Culture and the Law (Advanced Lib Arts) The course will explore the many ways in which the law reflects, challenges and shapes cultural attitudes that people hold about difference. There will be a special focus on how differences based on religion, race, gender, and sexual orientation have been addressed in the courts. We will gain further insight into these issues by examining legal and historical texts, and readings on cultural criticism. Although the main focus will be on US law, we will also study the international aspects of these issues from time to time. This is a writing intensive course, so class size is limited. Prerequisites: Foundation Law course, (LAW1003 or LAW1004 or LAW 1300 or LAW 1301) Permission of the professor required if student has not had business law. This course is typically offered in the following semester: Spring

LAW3661 AMERICAN CONSTITUTIONAL LAW 4.00 credits
  LAW3661 American Constitutional Law (Advanced Liberal Arts Elective) Explores the specific limitations imposed upon federal, state, and local governments by the United States Constitution in the areas of civil and political rights. These include the rights to free speech and a free press; the right to practice one's religion; the rights of the criminal defendant to counsel and trial by jury, and against self-incrimination, cruel and unusual punishment, and unreasonable searches and seizures; the rights of privacy and due process; and the right to equal protection under the law. Students will study significant United States Supreme Court cases of the past, as well as cases currently pending. Prerequisite: LAW1300, LAW 1301, LAW 1003, or LAW 1004 This course is typically offered in the following semester: Spring

Winter 2008

LAW3693 ETHL,LEGAL,POL&BUS ASPECTS OF WORLD CUP 2.00 credits
  LAW693 Ethical, Legal, Political and Business aspects of the World Cup Credits = 2 Advanced Liberal Arts Meeting Times: M-F 9:15am-11:15am (Jan 3 - Jan 16) Final Friday January 18 9:15am-11:15am More than half the planets population watches World Cup soccer. The passion accompanying the sports globalization has led, both on and off the field, to political confrontation; to both unity and divisiveness; to nationalist and racist issues an to a host of ethical issues. Through the prism of World Cup soccer and its organizing body, FIFA, this course examines ethical, legal and societal issues facing businesses and other organizations. We will study concepts relating to rule-making and rule-compliance, fairness, evidence, culpability, apology and punishment. We will probe questions of national and ethnic identity. We cover some tort, contract and intellectual property law issues. Finally, we examine questions relating to public relations and sports marketing, as well as the extent and limitations of gaining competitive advantage in sports and business. Prereq: LAW1300 or LAW1003



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