Accounting (ACCT)

• 222 -- Introduction to Accounting. (3) (Prereq: MATH 122 or equivalent or sophomore standing) Survey of financial accounting and reporting and managerial accounting topics related to business decisions. (Not open to business majors.)
  
• 225 -- Introduction to Financial Accounting. (3) (Prereq: sophomore standing) User-oriented approach to the study of financial accounting and reporting topics related to business decisions.
  
• 226 -- Introduction to Managerial Accounting. (3) (Prereq: ACCT 225) User-oriented approach to the study of managerial accounting topics related to business decisions.
  
• 324 -- Survey of Commercial Law. (3) Basic legal concepts and the judicial system, with emphasis on business law.
  
• 335 -- Survey of Federal Taxation. (3) Federal tax law and preparation of individual income tax returns. (Not allowed as an upper-division elective by accounting majors and not open for students who received credit for ACCT 403.)
  
• 401 -- Financial Accounting I. (3) (Prereq: ACCT 222; coreq: ACCT 401L) Accounting theory and practice as it relates to preparation of financial statements.
  
• 401L -- Accounting Lab (1) (Prereq: ACCT 222) Application of accounting to business transactions.
  
• 402 -- Cost/Managerial Accounting. (3) (Prereq: ACCT 226) Internal managerial and cost accounting, including budgeting, cost determination, and analysis.
  
• 403 -- Tax I. (3) (Prereq: ACCT 401) Overview of individual, corporate, and partnership taxation. Emphasis is on sole proprietorships.
  
• 404 -- Accounting Information Systems I. (3) (Prereq: ACCT 401) Accounting systems for business decision-making and effective control of the business enterprise.
  
• 405 -- Financial Accounting II. (3) (Prereq: ACCT 401) Additional accounting theory and practice as it relates to preparation of financial statements.
  
• 406 -- Auditing I. (3) (Prereq: ACCT 404, prereq or coreq: ACCT 405) Principles of auditing necessary to evaluate the integrity of accounting systems and financial reporting.
  
• 407 -- Financial Accounting for Nonmajors. (3) (Prereq or coreq: ACCT 222) Financial accounting theory and practice as it relates to the content and analysis of financial statements. (Not allowed as an elective for accounting majors.)
  
• 437 -- Commercial Law I. (3) Contracts, agencies, and partnerships.
  
• 439 -- Commercial Law II. (3) (Prereq: ACCT 437) Corporations, bankruptcy, and the Uniform Commercial Code.
  
• 501 -- Financial Accounting III. (3) (Prereq: ACCT 405 or consent of instructor) Advanced topics in accounting theory and practice as it relates to preparation of financial statements.
  
• 502 -- Advanced Cost/Managerial Accounting. (3) (Prereq: ACCT 402) Advanced topics in the use of accounting information for managerial decisions.
  
• 502L -- Advanced Cost/Managerial Accounting Lab. (1) (Prereq: ACCT 402; coreq: ACCT 502) CMA Examination preparation. Not available for graduate credit.
  
• 503 -- Tax II. (3) (Prereq: ACCT 403 or consent of instructor) Advanced tax topics. Emphasis is on the taxation of partnerships and corporations.
  
• 504 -- Legal Issues for Accountants. (3) (Prereq: ACCT 324) The study of legal issues affecting the accounting profession.
  
• 505 -- Governmental and Nonprofit Accounting. (3) (Prereq: ACCT 405 or consent of instructor) Accounting principles and procedures for local, state, and federal governmental units and for private nonprofit organizations.
  

Business Administration (BADM)

• 399 -- Independent Study. (up to 15) Not to include Business Internship. (See BADM 499) Contract approved by instructor, advisor and undergraduate division head is required.
  
• 499 -- Business Internship. (3 or 6 hours) (Prereq: Completion of BADM core curriculum except MGMT 478, plus at least one additional course in the student's major field of study. Cumulative GPA of 2.75 or consent of instructor) Supervised work experience of at least nine hours per week as approved by area program director, to include one class meeting a month and individual consultation. Generally three hours of academic credit, but upon special request of supervising professor and approval of appropriate area director, an internship may carry a maximum of six hours credit. Pass-Fail only. Contract approved by instructor, advisor, and undergraduate division head is required.
  

Finance (FINA)

• 301 -- Money and Banking. {=ECON 301} (3) The role of money in the market economy. Commercial banks, the Federal Reserve System, and monetary policy.
  
• 341 -- Management of Risk and Insurance. (3) A management approach to the handling of non-speculative risks faced by individuals and organizations. Analysis of the nature and uses of private and social insurance as well as other methods for achieving economic security. Tactics, techniques, and strategies for managers of life, health, property, and liability insurance programs.
  
• 363 -- Introduction to Finance. {=ECON 363} (3) (Prereq: ECON 221/222, ACCT 225/226, and 3 hours of statistics at the 200 level) Basic concepts of finance related to decision making.
  
• 364 -- Financial Institutions. {=ECON 364} (3) A study of the functions and operations of financial institutions and their relationships to the commercial banking system and the general economy. Attention is devoted to savings institutions, insurance companies, rural and urban real estate credit, consumer credit, and associated topics.
  
• 365 -- Corporate Financial Analysis. (3) (Prereq: FINA 363) Analysis of business investment and financing decisions.
  
• 366 -- Introduction to Real Estate and Urban Development. (3) Real estate analysis and administration; basic principles, concepts, terminology, and institutional factors related to real estate decisions in the urban environment. This course fulfills a pre-examination requirement of the South Carolina Real Estate licensing law (30-hour approved course).
  
• 367 -- Real Estate Market Analysis. (3) (Prereq: FINA 366) Concepts, methodologies, and analytical tools used in urban real estate analysis.
  
• 369 -- Personal Finance. (3) Life insurance, health insurance, wills, trusts, Social Security, stocks, bonds, real estate, mutual funds, and other uses of funds.
  
• 442 -- Life Insurance. (3) Individual financial management of economic losses caused by premature death, disability, and old age; functional aspects of life-health insurer management.
  
• 443 -- Property and Liability Insurance. (3) (Prereq: FINA 363) Functional aspects of property-liability insurer management and operations including detailed treatment of pricing, risk assessment, marketing, investment, contract design, financial statement analysis, and regulation.
  
• 444 -- Corporate Risk Management. (3) (Prereq: FINA 363) Tools and concepts used by corporations in managing all types of risk with a focus on the use of derivatives and insurance. Analysis of when risk reduction is beneficial.
  
• 445 -- Employee Benefits. (3) Management of employer-sponsored benefits, especially group life, health, and retirement plans; emphasis on plan design and administration, cost, funding, regulation, and tax considerations.
  
• 463 -- Case Studies in Corporate Finance. (3) (Prereq: FINA 365; prereq or coreq: FINA 469) Application of financial concepts and tools to corporate decisions.
  
• 465 -- Commercial Bank Practice and Policy. (3) (Prereq: FINA 363) Fundamental principles underlying the employment of bank funds. Allocation of funds among the various classes of loans and investments to bank operating costs and to changing bank practices.
  
• 466 -- Real Estate Investment Fundamentals. (3) (Prereq: FINA 366 or equivalent) Analysis and decision-making; return and risk; financing; tax implications; pricing and investment strategies.
  
• 467 -- Real Estate Finance. (3) (Prereq: FINA 366) The nature and importance of credit in real estate development and operations; legal framework, sources of mortgage funds, role of public and private financial institutions.
  
• 468 -- Real Estate Appraisal. (3) (Prereq: FINA 366) Traditional appraisal concepts and methodologies; appraisal process, real property analysis.
  
• 469 -- Investment Analysis and Portfolio Management. (3) (Prereq: FINA 363) Conceptual and analytical framework for formulating investment policies, analyzing securities, and constructing portfolios.
  
• 470 -- Financial Statement Analysis. (3) (Prereq: ACCT 225 and 226 and FINA 363) This course focuses on the analysis of financial statements for profitability and risk assessment and for firm and segment valuation.
  
• 471 -- Derivative Securities. (3) (Prereq: FINA 363) Options, forward and futures contracts, and swap contracts are analyzed, along with their uses in risk management, portfolio management, and corporate financing. Markets where these contracts trade will be examined.
  
• 475 -- Fixed Income Securities. (3) (Prereq: FINA 469) Examine fundamental principles of fixed-income securities and fixed-income valuation models.
  
• 666 -- Real Estate and Urban Development. (3) An overview of real estate in both the public and private sectors that serves as the basis for advanced study in the various disciplines of real estate and urban development. No prior knowledge of the field is assumed.
  

International Business (IBUS)

• 310 -- Globalization and Business. (3) The business opportunities and threats for individuals, companies, and countries created by the growth of globalization, and how companies must operate in diverse foreign environments and engage in specialized transactions. (Open to business administration majors only.)
  
• 401 -- International Financial Management. (3) (Prereq: ECON 222 and FINA 363) The financial management of a multinational business enterprise.
  
• 402 -- International Marketing. (3) (Prereq: MKTG 350) Cultural, legal, political, and economic factors affecting international marketing of products and services. Emphasis on differences in life styles, beliefs, attitudes, etc., and their influences upon marketing decisions.
  
• 405 -- International Information Systems. {=MGSC 405} (3) An examination of the challenges and opportunities associated with the development, management, and use of global information systems.
  
• 406 -- International Human Resource Management. {=MGMT 406} (3) (Prereq: MGMT 374) This course examines how human resources are managed within a global context. It examines how human resources are managed within global firms as well as across different cultural settings.
  
• 422 -- Foreign Market Entry and Growth. (3) (Prereq: IBUS 310) International market selection, global market entry, and growth and regional expansion strategies. Topics covered through readings, case studies, and an international marketing simulation game.
  
• 423 -- Cross-Cultural Behavior and Negotiations. (3) (Prereq: IBUS 310) Understanding of cross-cultural differences and their effects on individual behavior and business practices in organizations.
  
• 424 -- Exporting and Importing. (3) (Prereq: IBUS 310) The conduct of international trade, including terms of sale (INCOTERMS), financing arrangements, means of payment, credit insurance, shipping and insurance issues, support services, and trade facilitation.
  
• 425 -- Competitive Strategies in Developing Countries. (3) (Prereq: IBUS 310) Strategies multinational companies use to compete in developing countries. Topics include management of political risk, impact of culture, and corporate responsibility and ethics.
  
• 444 -- Business in Africa. (3) (Prereq: IBUS 310) Discussion of business environments and business practices in the countries of Africa.
  
• 430 -- Research in International Business. (3) (Prereq: IBUS 310) This seminar introduces students to research issues related to conducting studies in a cross-cultural setting. Students also develop an awareness of current international research programs.
  
• 441 -- Business in Latin America. (3) (Prereq: IBUS 310) Discussion of the contemporary business environment of and business practices in the countries of Latin America.
  
• 442 -- Business in Asia. (3) (Prereq: IBUS 310) Discussion of business environments and business practices in countries in Asia.
  
• 443 -- Business in Europe. (3) (Prereq: IBUS 310) Discussion of business environments and business practices in the countries from Western, Central, and Eastern Europe and Russia.
  
• 490 -- Specialized Study in International Business. (1-12) Topics in international business. Reading and research on selected topics in the practices in the international business environment. Course content varies and will be announced in the schedule of courses by suffix and title.
  

Management (MGMT)

• 250 -- Professional Communication. {=ENGL 463} (3) (Prereq: ENGL 101, 102; MGSC 290; prereq or coreq: THSP 140) Theory and practice of oral and written communication skills required in the contemporary business environment.
  
• 371 -- Principles of Management. (3) A comprehensive survey of the basic principles of management applicable to all forms of business. The course provides the student with a basis for thinking about complex business situations in the framework of analysis of the management process.
  
• 374 -- Management of Human Resources. (3) (Prereq: MGMT 371) A survey of the major approaches used in managing human resources. Covers selection, compensation, legal compliance, discipline, organizational restructuring, TQM, motivation, labor relations, and performance management.
  
• 376 -- Organization Behavior. (3) (Prereq: MGMT 371) Introduction to human behavior in organizations. Emphasis on factors that contribute to the effectiveness of individuals and groups in organizations.
  
• 401 -- Negotiation and Conflict in the Workplace. (3) (Prereq: MGMT 371) This course is designed to improve students' knowledge and skills in the areas of workplace conflict resolution and negotiations.
  
• 402 -- Managing Teams in the Workplace. (3) (Prereq: MGMT 371) Team dynamics in organizational settings; basic concepts of interpersonal behavior, how to facilitate effective teamwork and create, motivate, and participate in effective teams based on concepts in team design and team process.
  
• 403 -- Leadership in Organizations. (3) (Prereq: MGMT 371) Reviews research and practice in organizational leadership; provides students with self-assessment, developmental exercises, and case studies to prepare students for leadership roles.
  
• 404 -- Pay, Rewards, and Motivation. (3) (Prereq: MGMT 374) An examination of how organizations use pay and other types of rewards (both intrinsic and extrinsic) to affect employee motivation and behavior.
  
• 405 -- Staffing. (3) (Prereq: MGMT 374) An examination of how organizations can improve workforce quality by making effective use of recruiting and selection processes. Attention is also given to the training and development of new hires and to legal issues that surround the staffing process.
  
• 406 -- International Human Resource Management. {=IBUS 406} (3) (Prereq: MGMT 374) This course examines how human resources are managed within a global context. It examines how human resources are managed within global firms as well as across different cultural settings.
  
• 407 -- Corporate Social Responsibility and Stakeholder Management. (3) (Prereq: MGMT 371) This course examines the role of corporate social responsibility in managing organizations. Attention is given to the role of stakeholder management and ethics in organizational decision-making.
  
• 472 -- Entrepreneurship and Small Business. (3) (Prereq: MGMT 371) This course is an introduction to the ownership and management of small firms, emphasizing their role in the U.S. economy, their particular demands on owners, and the effects of newness and smallness on their managers' decisions.
  
• 473 -- Initiation and Management of New Business Enterprise. (3) (Prereq: MGMT 472) Analysis of proposed business opportunities; planning and establishing a business organization to exploit an opportunity
  
• 476 -- Collective Bargaining. (3) (Prereq: MGMT 371 and junior standing) Practice and structure of collective bargaining, and administration of collective agreements, law of union-management relations, labor history, and bargaining theory and practice.
  
• 478 -- Strategic Management. (3) (Prereq: MKTG 350, FINA 363, MGMT 371, and senior standing) A study of the formulation and application of functionally integrated business policy by top management. Emphasis is on decision making in the face of changing conditions.
  
• 479 -- Advanced Issues in Entrepreneurship. (3) (Prereq: MGMT 472) Intensive examination of situations currently faced by entrepreneurs and their firms and of practicable recommendations for action. Customarily involves consulting projects for local firms.
  

Management Science (MGSC)

• 290 -- Computer Information Systems in Business. (3) An introduction to the effective use of information systems tools in day-to-day business communications, analysis, and decision making.
  
• 291 -- Statistics for Business and Economics. (3) Descriptive statistics, topics in probability, statistical inference and modeling. Emphasis on the collection, summarization, analysis, and reporting of numerical findings relevant to business decisions and economic analysis.
  
• 298 -- Program Design and Development. {=CSCE 204} (3) (Prereq: CSCE 101 or MGSC 290) Fundamental algorithms and processes used in business information systems. Development and representation of programming logic. Introduction to implementation using a high-level programming language.
  
• 390 -- Business Information Systems. (3) (Prereq: MGSC 290 or equivalent) Introduction to the planning, development, and management of Business Information Systems (BIS) and related information technologies in organizations. Topics include hardware, software, database, telecommunications, and the Internet.
  
• 391 -- Applied Statistical Modeling. (3) (Prereq: MGSC 291) Multiple regression, ANOVA, forecasting, quality control, and nonparametric techniques. Emphasis is on the application of these statistical models in business decision making.
  
• 392 -- Quantitative Analysis for Business Decision Making. (3) (Prereq: MGSC 291) Quantitative approaches for managerial problem solving and decision making. Formulation, solution, analysis, and interpretation of spreadsheet-based models for common business decision-making situations. Optimization, simulation, decision analysis.
  
• 393 -- Advanced Management Science. (3) (Prereq: MGSC 392) Advanced topics in management science; stochastic models, nonlinear programming, dynamic programming, Markov processes, and multiple criteria decision models.
  
• 394 -- Computer-Based Decision Making for Business. (3) (Prereq: MGSC 290, MGSC 291) Concepts and skills for the development of personal-computer-based business information system applications using software tools for spreadsheet, database, and project management.
  
• 395 -- Operations Management. (3) Management of activities/resources that result in the production of competitive goods and services in the global market place. Integrates cross-functional concepts from marketing, finance, and management.
  
• 398 -- Applied Problem Solving and Programming. {=CSCE 304} (3) (Prereq: CSCE 204 or MGSC 298) Systematic problem definition, solution formulation, and computer implementation for business and related areas. Internet and database applications. Programming exercises in a high-level programming language.
  
• 405 -- International Information Systems. {=IBUS 405} (3) An examination of the challenges and opportunities associated with the development, management, and use of global information systems.
  
• 485 -- Business Process Management. (3) (Prereq: MGSC 395( Course entails learning and applying cutting-edge concepts and techniques of business process analyses to process improvement initiatives such as reengineering, lean, and six-sigma.
  
• 486 -- Service Operations Management. (3) (Prereq: MGSC 395) Course focuses on the management of service operations, with considerable attention paid to cutting-edge quantitative techniques. Topics covered include facility location, waiting line management, and revenue management, among others.
  
• 487 -- Global Sourcing Strategies and Application. (3) (Prereq: MGSC 395) Course covers skills necessary to pursue sourcing-related careers in manufacturing, services, retailing, and government agencies, including discussion of cutting-edge negotiation and global sourcing strategies pursued in exemplar firms.
  
• 490 -- Information Systems Analysis and Design. (3) (Prereq: MGSC 298 and 390) Analysis and design of business information systems using modern tools, techniques, and methodologies.
  
• 491 -- Supply Chain Management. (3) (Prereq: MKTG 350, MGSC 395) This course examines principles governing an integrated supply chain that includes the cross-functional processes of sourcing, inventory management, and logistics. Key tools for managing supply chains will also be discussed.
  
• 494 -- Business Telecommunications. (3) (Prereq: MGSC 390) Identifies and explains the principal technologies, concepts, and techniques currently applied in the business data communications field. Current and future hardware and software technologies, networking, protocols, and the OSI Model are covered.
  
• 495 -- Supply Chain Planning and Execution. (3) (Prereq: MGSC 395) Management of systems that coordinate information and material flows within and between firms in a supply chain. Includes planning basics, lean systems, and constraint management.
  
• 497 -- GSCOM Capstone Project. (3) (Prereq: MGSC 395, 485, 486, and 487) Course entails executing projects that apply GSCOM concepts to solve significant operational or supply-chain problems at simulated or actual firms. Teams write recommendation reports and oversee sourcing strategies pursued in exemplar firms.
  
• 498 -- Fundamental Business Skills. (3) A review of basic quantitative and information systems concepts applicable to the study of Business Administration. Pass-Fail only. (Open only to prospective M.B.A. students.)
  
• 520 -- Forecasting and Time Series. {=STAT 520} (3) (Prereq: MGSC 292 or STAT 516) Time series analysis and forecasting using the multiple regression and Box-Jenkins approaches.
  
• 525 -- Statistical Quality Control. {=STAT 525} (3) (Prereq: MGSC 292 or STAT 509 or 515) Statistical procedures for process control including CUSUM and Shewhart Control Charts, and lot acceptance sampling.
  
• 590 -- Information Systems Development. (3) (Prereq: MGSC 490 or consent of instructor) Development of contemporary business information systems, including online applications and Internet-based transaction systems.
  
• 591 -- Simulation of Business Systems. (3) (Prereq: MGSC 291) Theory and design of business simulation experiments, development and use of computer simulation models, and analysis of data generated by computer simulation experiments.
  
• 592 -- Analysis of Decisions Under Uncertainty. (3) (Prereq: MGSC 291) Theory and practice of making decisions in an environment of uncertainty; development of skill in the assessment of preferences and probability distributions.
  
• 594 -- Decision Support and Expert Systems. (3) Concepts, techniques, and applications of decision support and expert technologies. Overview of decision support systems, executive information systems, data mining and warehousing, expert systems, and neural networks.
  
• 596 -- Database Management for Business. (3) Technology overview and principles of database design for business applications. Enterprise database administration and planning. Design exercises and projects using the latest database management systems software.
  
• 690 -- Quantitative Foundations for Business and Economics I. {=ECON 690} (3) Calculus and classical optimization methods applied to problems in business and economic analysis; matrices, derivatives, and integrals in the analysis of both univariate and multivariate business and economic models.
  
• 691 -- Quantitative Foundations for Business and Economics II. {=ECON 691} (3) (Prereq: MGSC 690 or ECON 690) Statistics and probability theory applied to problems of business and economic analysis.
  
• 692 -- Quantitative Methods I. {=ECON 692} (3) Probability and statistics necessary for graduate study in economics and business administration; estimation, hypothesis testing, regression, analysis of variance, and nonparametric methods.
  
• 694 -- Quantitative Methods II. {=ECON 694} (3) (Prereq: MGSC 692 or equivalent) Decision models useful in business and economics; linear programming, sensitivity analysis and duality, network models, integer programming, dynamic programming, inventory and queuing, and simulation.
  

Marketing (MKTG)

• 350 -- Principles of Marketing. (3) (Prereq: ECON 221/222, ACCT 225/226 for B.A. major sections; ECON 224, ACCT 222 for non-B.A. major sections) Principles and concepts underlying marketing functions, including the conception, pricing, promotion, and distribution of products and services and the role of marketing in society.
  
• 351 -- Consumer Behavior. (3) (Prereq: MKTG 350) The consumer decision process, with emphasis on consumer decision making, satisfaction/dissatisfaction factors, perception, learning, group influences, and marketing strategy implications.
  
• 352 -- Principles of Marketing Research. (3) (Prereq: MKTG 350, MGSC 291) Investigates the theory and practice of marketing research with emphasis on the problem-oriented nature of marketing research and how research activities are implemented by marketing researchers and used by managers.
  
• 451 -- Topics in Marketing. (3) (Prereq: MKTG 350) Reading and research on selected topics in marketing. Course content varies and will be announced in the schedule of classes by suffix and title.
  
• 453 -- Marketing Practicum. (3) (Prereq: MKTG 350, 351, 352, and by permission of instructor) Students form a working marketing agency and complete a real-world marketing campaign for a client. Working as a team, they apply marketing theory and concepts to a substantively important marketing problem.
  
• 454 -- Business-to-Business Marketing. (3) (Prereq: MKTG 350) Marketing strategy in marketing to other business and nonprofit organizations, emphasizing relationship building, alliances and partnerships, data interchange, power shifts in the channel and the impact of changing technology.
  
• 455 -- Marketing Communications and Strategy. (3) (Prereq: MKTG 350) Integration of advertising, sales promotion, point-of-purchase communications toward the goal of enhancing brand equity.
  
• 457 -- Personal Selling and Sales Management. (3) (Prereq: MKTG 350) Examines fundamentals of personal selling and sales management and the development of communication and selling skills that yield desired sales results.
  
• 458 -- Creative Strategy in Advertising. {=JOUR 458} (3) (Prereq: JOUR 301L and 368) Formulating creative campaigns and viable strategies, and writing copy for print and broadcast media; basic principles of design.
  
• 459 -- Marketing Channels and Distribution. (3) (Prereq: MKTG 350) Marketing functions and channel flows used to develop distribution strategies that provide effective, efficient, and reliable delivery of products and services to end-user markets.
  
• 460 -- Product Management. (3) (Prereq: MKTG 350) The primary tasks involved in new product development and mature product management, including sales forecasting, competitive analysis, pricing, brand equity management, marketing information systems management, and monitoring customer satisfaction.
  
• 461 -- Retailing Management. (3) (Prereq: MKTG 350) Studies retail institutions, relationships with other channel members, factors influencing patronage patterns, adapting to change in dynamic environments with emphasis on strategy implications for managers in retail organizations.
  
• 465 -- Marketing Strategy and Planning. (3) (Prereq: MKTG 350, 352, and senior standing) Management of marketing organizations and integration of functions, with emphasis on planning and designing strategies and applying tools and techniques for problem solving and decision making. (For marketing majors only)
  

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