This course provides an extensive coverage of corporate finance theory and the applicability of this theory for the financial manager. Topics covered include capital budgeting under uncertainty; the relevance of capital structure decisions on security valuation and risk; mergers and acquisitions; option pricing; real options; measuring and managing a firm’s risk exposures; risks and rewards of international financial markets. Cases are used.

1. Describe the main components of the corporate finance theory.
2. Evaluate applications of financial management for the financial manager.
3. Formulate approaches to current asset management, capital budgeting, financial structure, dividend policy, long-term financing, and mergers.
4. Analyze approaches to current asset management, capital budgeting, financial structure, dividend policy, long-term financing, and mergers.
5. Describe the use of corporate planning models.
6. Use technology and information resources to research issues in financial management.

This course covers accounting procedures relating to the job-costing system, cost-volume-profit analysis, activity-based costing, the master budget, flexible budgets, responsibility accounting, variance analysis, inventory costing, and capacity analysis.

1. Analyze the accountant’s role in the organization.
2. Explain the various terms used in cost accounting and how they interrelate.
3. Examine the assumptions of cost-volume-profit analysis.
4. Discuss the allocation of costs to divisions, plants, departments, contracts, and products.
5. Analyze activity-based costing and activity-based management.
6. Analyze the advantage of budgeting, the preparation of a master budget, and other forms of planning.
7. Compare and contrast the various management uses of variances.
8. Describe costing methods for inventory control, denominator-level capacity concepts, and cost capacity analysis.
9. Use technology and information resources to research issues in cost accounting.
10. Write clearly and concisely about cost accounting using proper writing mechanics.

Introduces students to international banking, functions and responsibilities of the international loan officer, and the role that commercial and government financial institutions play in facilitating world trade. Subjects include balance of payments and country risk assessment, letters of credit, principles of foreign exchange, principles of international lending, national and international trade financing, the Eurodollar market, and national and international lending agencies.

1. Analyze the current trends and impact of globalization on international financial management.
2. Assess the basic functioning of the current arrangements of flexible exchange systems that dominate the international monetary system and explain the impact on business operations.
3. Interpret the balance of payments accounts, and summarize key information to support financial planning and the strategic management of international business.
4. Analyze the foreign exchange markets to anticipate fluctuations, minimize the negative impact on international business operations, and identify financing opportunities.
5. Assess the risks of foreign currency exposures and develop strategies to manage these risks.
6. Evaluate the basic functioning of the international banking system and financial markets (money, bond, equity) and the techniques for using the markets to finance global operations.
7. Develop financial strategies to support long-term financing of global operations that address portfolio investment, capital budgeting, and foreign direct investment decisions.
8. Analyze short-term requirements and develop financial management strategies to finance trade and global operations.
9. Use technology and information resources to research issues in international banking and finance.
10. Write clearly and concisely about international banking and finance using proper writing mechanics.

Presents the principles of labor-management relations and basic requirements of federal labor laws. Examines the role of the Federal Labor Relations Authority, the Federal Mediation and Conciliation Service, and other third parties. Includes the topics of union representation rights and obligations, employee rights, organizing, election procedures, unfair labor practices, collective bargaining negotiations, mediation impasses, grievances, and arbitrations.

1. Summarize the historical and legal framework which provides the foundations for the American system of labor / management relations.
2. Analyze the actions of unions and management to determine basic compliance with the major U.S. federal labor laws.
3. Analyze the motivations, objectives, and problems encountered by both the labor unions and managers functioning in the present business environment.
4. Explain the process for organizing and for decertifying unions.
5. Formulate a strategy for negotiating a labor agreement and dealing with potential impasses in the bargaining process.
6. Analyze the principle economic and administrative issues addressed during collective bargaining and develop a bargaining position.
7. Develop policies and procedures to administer a labor contract and resolve disputes.
8. Summarize the labor-management relations models and unique considerations of the public sector.
9. Analyze the nature of labor unions globally and their potential impact on firms conducting international business.
10. Use technology and information resources to research issues in labor relations.
11. Write clearly and concisely about labor relations using proper writing mechanics.

This course explores the essential elements of marketing communication. Topics covered include media and messages, word-of-mouth, internet marketing and the ever-changing communication market. Selecting appropriate communication channels to highlight products, brands, and services to sustain a competitive advantage will be highlighted.

1. Explain the role communication plays in marketing programs.
2. Explain the role of corporate image and product branding in marketing programs.
3. Explain common buyer behaviors and how they influence marketing programs.
4. Explain how promotion opportunities are analyzed.
5. Analyze the advertising tools available to determine which ones to use for a specific situation.
6. Analyze media tools that can be used to enhance the marketing communication.
7. Describe the promotional tools available for use in marketing.
8. Describe the ethics and regulations that influence marketing communications.
9. Analyze the evaluation of an integrated marketing program.
10. Use technology and information resources to research issues in marketing communication.

Provides a comprehensive account of the theory and practice of international trade and international monetary relations. Emphasizes modern trade theory and applications, trade policies and arrangements, and international factor movements. Covers topics in international financial relations, including the balance of payments, exchange rate determination and regimes, international economic policy, and international banking.

1. Explain the concept of comparative advantage and the principle theories of why trade occurs.
2. Analyze the sources of comparative advantage in national economies and the international movement of productive factors to identify business opportunities/threats.
3. Explain the economic effect of tariffs, nontariff barriers, and various forms of trade policies adopted by national governments.
4. Analyze the impact of the different forms of regional trading arrangements on international trade, and the role of the major international trade and financial institutions in fostering trade.
5. Identify and describe of the major economic issues affecting the strategic management of multinational firms.
6. Outline how exchange rates are determined, the types of exchange-rate mechanisms, and the role of foreign-exchange markets.
7. Explain the balance of payments system and factors causing adjustments in the accounts.
8. Use technology and information resources to research issues in international economics.
9. Write clearly and concisely about international economics using proper writing mechanics.

This course covers the theory and practice of commercial banking from a financial-management perspective. It focuses on the dynamic and rapidly changing financial-services industry. It explores modern financial management decision-making and highlights the importance of adapting to change and creating value as the way for firms to succeed. Students will acquire skills in technology banking (e-Money, e-Banking and e-Commerce) and risks and valuation, loans, management of liquidity reserves, investment portfolio, and sources of funds. Students develop skills in managing commercial banks through an understanding of bank objectives, functions, policies, organization and structure, and by evaluating different types of services and bank regulations.

1. Analyze the organization and structure of the banking and financial-services industry.
2. Analyze financial statements and performance of financial firms.
3. Apply the tools for managing and hedging against risks.
4. Examine the process of managing investment portfolios and liquidity positions for financial firms.
5. Evaluate the process of managing sources of funds for a financial firm.
6. Evaluate the process of providing loans to business and consumers.
7. Assess the avenues to manage the future in a global marketplace. 
8. Use technology and information resources to research issues in commercial bank management and operations.
9. Write clearly and concisely about commercial bank management and operations using proper writing mechanics.

Covers accounting for home office and branches, business combinations, and consolidations. Provides continuation of the preparation for the CPA examination as well as various techniques for solving some of the more complex problems in the business environment.

1. Examine the business combination planning and accounting process.
2. Analyze the accounting requirements for business combination and prepare the financial statements for the consolidation of subsidiaries on the date of acquisition.
3. Analyze the accounting requirements for business combination and prepare the financial statements for the consolidation of subsidiaries after the acquisition.
4. Explain and prepare the accounting for inter-company transactions.
5. Analyze the effect of allocation and depreciation of difference between implied and book values.
6. Analyze special issues related to business consolidations including changes in ownership, insolvency, liquidation, and reorganization.
7. Examine the similarities and differences between US GAAP and IFRS, and the related requirements for accounting in the international marketplace.
8. Analyze the accounting requirements for the translation of financial statements of foreign affiliates.
9. Examine the requirements for reporting related to segments and for interim financial periods.
10. Examine the elements of partnerships and the related accounting required for partnerships.
11. Use technology and information resources to research issues in advanced accounting.
12. Write clearly and concisely about advanced accounting using proper writing mechanics.

Presents the concepts of learning (cognitive and behaviorist), principles of instructional design, and the relationship of motivation and learning. Analyzes the phases of the training process model and the activities associated with each phase. Reviews how to develop viable training programs to fit a variety of organizational requirements for both employee and management training and development.

1. Describe concepts, meanings, and trends in training.
2. Explain the importance of aligning training with organizational strategy.
3. Evaluate theories associated with learning, motivation, and employee performance.
4. Identify when to conduct a Training Needs Analysis (TNA). 
5. Analyze the various approaches to performing a Training Needs Analysis.
6. Develop strategies for training design.
7. Compare and contrast traditional training methods.
8. Analyze computer-based training methods.
9. Examine the process of training development and implementation.
10. Determine the reasons for the evaluation of training.
11. Describe the key areas of organizational training.
12. Summarize the approaches to employee and management development.
13. Use technology and information resources to research issues in training and development.
14. Write clearly and concisely about training and development using proper writing mechanics.

Examines the components and configuration of supply chains in support of marketing and retailing operations. Reviews the considerations for aligning the supply chain configuration to the overall marketing strategy. Analyzes considerations for material sourcing, inventory management, distribution channel configuration, forecasting and supply network coordination, channel performance monitoring, technology applications, and supply chain design options.

1. Explain the role of marketing channels in the overall marketing strategy of an organization.
2. Outline and describe the basic configurations, flows of products and information, and typical participants in marketing channels.
3. Analyze the major environmental variables in markets and explain how these affect marketing channel operations.
4. Examine the importance of defining roles and communication in regards to conflict and power in the marketing channel.
5. Analyze markets and formulate effective marketing channel strategy and designs to support the channel activities.
6. Analyze the channel member selection process, market geography, size, density, and behavior in relation to designing a strategic marketing channel.
7. Propose ways to motivate channel members.
8. Determine the key considerations in synchronizing product planning and marketing channel management throughout the product life cycle.
9. Assess the configuration of the marketing channel pricing structures and the guidelines for effective channel pricing strategies.
10. Differentiate between the different push promotion strategies in marketing channels.
11. Explain the role of logistics in marketing channels and describe the components of logistics systems.
12. Determine the key considerations for evaluating marketing channel performance.
13. Examine the structure, developments and trends, and advantages of electronic marketing channels.
14. Explain the rationale for franchise marketing channels.
15. Examine the unique characteristics of services and explain the impact of these characteristics on managing marketing channels.
16. Analyze the environment, design, and behavioral processes in international channels and propose ways to motivate international channel members.
17. Use technology and information resources to research issues in business logistics management.
18. Write clearly and concisely about business logistics management using proper writing mechanics.

Covers theory of auditing, including the educational and moral qualifications for auditors, as well as the role of the auditor in the American economy. Emphasizes professional standards, professional ethics, and the legal liability of auditors. Comprehensively covers planning and designing the audit program, gathering and summarizing evidence, and evaluating internal control.

1. Analyze the required generally accepted auditing standards, professional ethics, and legal liability of the auditor.
2. Assess how the Sarbanes-Oxley Act has affected auditing.
3. Evaluate an audit report.
4. Analyze the American Institute of Certified Public Accountants (AICPA) Code of Professional Ethics and apply it to specific auditing situations.
5. Plan and design a generalized audit program.
6. Determine the nature and extent of evidence accumulated to conduct an audit after considering the unique circumstances of an engagement.
7. Evaluate a company’s various risk factors and the related impact to the audit process.
8. Evaluate objectives for conducting audits and compare management and auditors responsibilities.
9. Evaluate effective internal controls that minimize audit risk and potentially reduce the risk of fraud.
10. Assess the impact of information technology and the audit process and the resulting impact to the overall audit plan and program.
11. Apply auditing procedures to various business cycles and transactions.
12. Use technology and information resources to research issues in auditing.
13. Write clearly and concisely about auditing using proper writing mechanics.

This course introduces students to the fundamental constructs of the C++ object-oriented programming language. Students will test, document and design business-oriented programs. Topics include data types and objects, encapsulation, polymorphism, and inheritance.

1. Demonstrate the proper use and application of syntax in the C++ programming language.
2. Write programs using basic data types in the C++ programming language.
3. Design, implement, test, and debug simple programs in C++.
4. Program simple and complex instruction sequences that are repeated multiple times.
5. Create programs that use functions and procedures.
6. Discuss the significance and use of variables.
7. Demonstrate the ability to decompose complex programming tasks.
8. Design and implement classes that solve programming problems.
9. Discuss and apply vectors and arrays as solutions to programming problems.
10. Discuss how to declare, initialize and use pointers.
11. Discuss the concepts of inheritance and polymorphism.
12. Discuss the use of streams and accessing files from C++ programs.
13. Use technology and information resources to research issues in C++ Programming.
14. Write clearly and concisely about introductory C++ Programming topics using proper writing mechanics and technical style conventions.

This course provides the student with the essential information to implement, monitor, and maintain switching in converged enterprise campus networks. The course includes the secure integration of VLANs, WLANs, and voice and video solutions onto campus networks.

1. Explain the various switches and campus design within the various OSI layers.
2. Summarize campus switched network constructions, support, and security.
3. Explain the fundamentals of multilayer switched network design.
4. Configure and implement VLANs in a Campus network environment.
5. Describe and configure spanning tree.
6. Analyze and configure and implement Inter-VLAN routing.
7. Describe and implement high availability in a campus infrastructure.
8. Describe wireless client access and configure switches to support voice technologies.
9. Understand and implement a secure campus switching environment.
10. Use technology and information resources to research issues in internetworking switching.
11. Write clearly and concisely about internetworking switching using proper writing mechanics.

This course provides students with the knowledge and techniques needed to design and build distributed applications using the Visual Basic programming language. Students will use disciplined coding style, including documentation and coding style to write well-designed programs that solve business problems.

1. Apply graphical user interface design principles.
2. Design conditional and iteration constructs appropriate to a given programming task.
3. Design well-written and readable programs using a disciplined coding style, including documentation and indentation standards.
4. Create Visual Basic applications that deploy on multiple platforms such as Web pages, Windows, and Office environments.
5. Demonstrate how to implement logic involving sequence, selection, and repetition using Visual Basic.
6. Create useful and well-designed programs that use subroutines, functions, menus, dialog boxes, and other related form objects to solve practical business problems.
7. Create appealing, interactive Web applications that can be delivered and executed on the Internet.
8. Demonstrate the ability to organize complex programs by using procedures and to anticipate and prevent errors by managing exceptions.
9. Describe how to create variables and assign values.
10. Explain operators and how they can be used to change values and compare expressions.
11. Design sophisticated, professional programs by using arrays and files that handle data and to make programs more robust by defining classes and using the power of inheritance.
12. Construct Visual Basic programs in a response to common business problems.
13. Use technology and information resources to research issues in Visual Basic programming.
14. Write clearly and concisely about Visual Basic programming using proper writing mechanics and technical style conventions.

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