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The Division of Business has several degree programs that will prepare you to meet the challenge of a rapidly evolving and increasingly computer-dependent business environment. Special emphasis is placed on the organizational, analytical and professional skills required for success in the major business areas. Upper Iowa graduates are prepared to work with individuals, groups, ideas and technology.

The Division offers baccalaureate majors in accounting, agricultural business, business administration, financial management, health care administration, management, marketing and management information systems (MIS). Some of these majors have related minors available, with an additional minor available in human resources management.

There is also a special teaching major in general business. This major is designed for those who are pursuing teacher licensure in business and/ or management through the Division of Education; it is not intended for those planning careers in business or public administration.

Since career flexibility is becoming increasingly important, with the shift toward business orientation in most professions, the Division offers minors in general business, management and marketing to those whose majors are within the Division of Liberal Arts or the Division of Science and Mathematics.

Majors

 

 

Minors

Course Descriptions

 

Minor in General Business

This minor is designed for students majoring within the Division of Liberal Arts or the Division of Science and Mathematics.

   
Credits 
BA 201 Accounting Principles I
3
BA 208 Marketing Principles
3
BA 210 Management Principles
3
BA 211 Macroeconomic Principles
3
BA 222 Management Information Systems
3
BA 302 Business Law I
3
MATH 109
MATH 220
Quantitative Methods I OR
Elementary Statistics
3
   
21

Concentration in General Business— Associate of Arts Degree

   
Credits 
BA 201 Accounting Principles I
3
BA 208 Marketing Principles
3
BA 210 Management Principles
3
BA 211 Macroeconomic Principles
3
BA 222 Management Information Systems
3
BA 302 Business Law I
3
   
18 

Minor in Accounting

This minor is designed for those who have a major in management, marketing, financial management, or management information systems.

   
Credits
BA 202 AccountingPrinciples II
3
BA 421 Managerial Cost Accounting
3
Four of the following:

BA 321 Intermediate Financial Accounting I
BA 322 Intermediate Financial Accounting II
BA 323 Federal Taxation I
BA 324 Federal Taxation II
BA 422 Product Cost Accounting
BA 425 Auditing
BA 431 Advanced Financial Accounting
BA 432 Accounting for Not-For-Profit Organizations

 

12
   
18 

Minor in Agricultural Sales

This minor is designed for those who have a major in Agricultural Business.

NICC Courses:
Credits 
AGB:336 Agricultural Selling
3
AGM:361 Commercial Grain Handling
1
AGB:436 Grain Merchandising
2
UIU Courses:
BA 358 Consumer Behavior
3
BA 315
BA 337

Sales Management OR
Personal Selling

3
BA355
BA363

Retailing OR
Advertising & Integrated Marketing Communication

3
  Marketing Elective
3
   
18

Minor in Management I

This minor is designed for students who have a major in accounting, marketing, financial management, or management information systems.

   
Credits
BA 361 Human Resources Management
3
BA 423 Production and Operations Management
3

Four of the following:

BA 303 Business Law II
BA 362 Supervision
BA 370 Entrepreneurship and Small Business Management
BA 403 Internship OR
BA 499 Special Project
BA 411 Labor Relations and Negotiation
BA 421 Managerial Cost Accounting
BA 445 Contemporary Topics in Management
BA 454 Management Cases

12
   
18

Minor in Management II

This minor is designed for students majoring within the Division of Liberal Arts or the Division of Science and Mathematics.

   
Credits
BA 201 Accounting Principles I
3
BA 210 Management Principles
3
BA 211

Macroeconomic Principles

3
BA 222

Management Information Systems

3
 

Electives in Management

9
   
21

Minor in Human Resources Management

This minor is designed to complement a major in accounting, management, marketing, financial management, or management information systems.

   
Credits
BA 361 Human Resources Management
3
BA 362 Supervision
3
BA 411 Labor Relations and Negotiation
3

Three of the following:

BA 303 Business Law II
BA 358 Consumer Behavior
BA 403 Internship OR
BA 499 Special Project
BA 423 Production and Operations Management
BA 424 International Marketing
BA 454 Management Cases
BA 488 Economics of International Business
SOC 220 Social Problems
SOC/PSY 232 Group Dynamics
SOC 240 Diverse Cultures in America
BA/SOC 390 Complex Organizations
PSY 354 Counseling Techniques

9
   
18

Minor in Marketing I

This minor is designed for students who have a major in accounting, management, financial management, or management information systems.

   
Credits
BA 358 Consumer Behavior
3

Five of the following:

BA 303 Business Law II
BA 315 Sales Management
BA 337 Personal Selling
BA 355 Retailing
BA 363 Advertising & and Integrated Marketing Communication
BA 380 Marketing Management
BA 403 Internship OR
BA 499 Special Project
BA 424 International Marketing
BA 445 Contemporary Topics in Management
BA 451 Marketing Research
BA 456 Marketing Cases
BA 488 Economics of International Business

15
   
18 

Minor in Marketing II

This minor is designed for students majoring within the Division of Liberal Arts or the Division of Science and Mathematics.

   
Credits
BA 201 Accounting Principles I
3
BA 208 Marketing Principles
3
BA 211

Macroeconomic Principles

3
BA 222 Management Information Systems
3
 

Electives in Marketing

9
   
21

Minor in Financial Management

This minor is designed for students who have a major in accounting, management, marketing, or management information systems.

   
Credits
BA 310 Money and Banking
3
BA 343 Investments
3

Four of the following:

BA 321 Intermediate Financial Accounting I
BA 322 Intermediate Financial Accounting II
BA 370 Entrepreneurship and Small Business Management
BA/HIST 381 American Economic History
BA 403 Internship
BA 421 Managerial Cost Accounting
BA 424 International Marketing
BA 442 Intermediate Financial Management
BA 450 Personal Financial Management
BA 450 Special Topics (approved)
BA 466 Computer Applications in Finance
BA 499 Special Project

12
   
18

DIVISION OF BUSINESS—INDEX

Business Course Descriptions

Management Information Systems Course Descriptions

Accounting

   
Credits
 201 Accounting Principles I
3
 202 Accounting Principles II
3
 321 Intermediate Financial Accounting I
3
 322 Intermediate Financial Accounting II
3
 323 Federal Taxation I
3
 324 Federal Taxation II
3
 421 Managerial Cost Accounting
3
 422 Product Cost Accounting
3
 425 Auditing
3
 431 Advanced Financial Accounting
3
 432 Accounting For Not-For-Profit Organizations
3
 493 CPA Review
3

Finance

   
Credits
 310 Money and Banking
3
 327 Financial Markets and Institutions
3
 341 Corporate Financial Management
3
 343 Investments
3
 442 Intermediate Financial Management
3
 466 Computer Applications in Finance
3
 488 Economics of International Business
3

General Business

   
Credits
 211 Macroeconomic Principles
3
 212 Microeconomic Principles
3
 225 Business Ethics
3
 250 Special Topics
3
 299 Special Project
3
 302 Business Law I
3
 303 Business Law II
3
 365 Leadership Theory
3
 381 American Economic History
3
 390 Complex Organizations
3
 403 Internship
3
 450 Special Topics
3
 474 Organizational Behavior
3
 499 Special Project
1-3

Management

   
Credits
 210 Management Principles
3
 222 Management Information System
3
 361 Human Resources Management
3
 362 Supervision
3
 370 Entrepreneurship and Small Business Management
3
 411 Labor Relations and Negotiation
3
 423 Production and Operations Management
3
 445 Contemporary Topics in Management
3
 454 Management Case
3
 488 Economics of International Business
3

Marketing

   
Credits
 208 Marketing Principles
3
 315 Sales Management
3
 337 Personal Selling
3
 355 Retailing
3
 358 Consumer Behavior
3
 363 Advertising & Integrated Marketing Communication
3
 380 Marketing Management
3
 424 International Marketing
3
 451 Marketing Research
3
 456 Marketing Cases (Strategic Marketing)
3

Management Information Systems

   
Credits
 101 Introduction to Computer Applications
3
 201 Principles of Computer Programming
3
 210 COBOL Programming
3
 220 Web Design and Authoring
3
 354 C++ Programming
3
 377 Systems Analysis and Design
3
 384 Advanced Computer Programming
3
 388 Telecommunications and Networks
3
 415 Database Management
3
 435 Information Systems Strategies (Cases)
3
 461 Accounting Information Systems
3

COURSE OFFERINGS, BUSINESS (BA)

BA 201 Accounting Principles I 3 credits
A study of accounting theory, record-keeping and the accounting cycle, with emphasis on accounting for the assets and related revenues  and expenses reported on financial statements of a business organization. Note: Sophmore status or prior accounting or bookkeeping experience is required.

BA 202 Accounting Principles II 3 credits
of BA 201, with emphasis on accounting for the liabilities, owners’ equity and related revenues and expenses reported in financial statements of a business organization; and the preparation and analysis of financial statements and an introduction to managerial accounting including product costing using job orders and process costing systems and cost-volume-profit relationships is included in this course. Prerequisite: BA 201.

BA 208 Marketing Principles 3 credits
This course surveys the role of marketing and its place in society, in for-profit and not-for-profit organizations. Emphasis is placed on consumer orientation, the marketing concept, product, price, distribution and promotion. The course provides a basis of understanding for advanced marketing courses. Prerequisite: Sophomore status.

BA 210 Management Principles 3 credits
A look at modern management theory, including both functional and behavioral approaches to the administration of business enterprises. Prerequisite: Sophomore status.

BA 211 Macroeconomic Principles 3 credits
A look at unemployment and inflation; fiscal and monetary policies; GNP; poverty and income redistribution; exchange rates and international trade. Prerequisite: Sophomore status.

BA 212 Microeconomic Principles 3 credits
This course explores consumer choice and producer behavior; price theory; monopoly/oligopoly and competitive market structures; production costs; labor and wages. Prerequisite: BA 211.

BA 222 Management Information Systems 3 credits
A study of the procedures involved in the accumulation, processing and dissemination of various types of information within an organization. Prerequisites: BA 210 and MIS 101.

BA 225 Business Ethics 3 credits
A course that seeks to recognize the distinctive set of problems encountered in the work environment, to study contrasting theories currently being used to make ethical decisions and to apply those theories.

BA 250 Special Topics 3 credits

BA 299 Special Project 1-3 credits

BA 302 Business Law I 3 credits
An introduction to the nature and sources of law, and the methods by which laws are made; basic principles of contract law and property law as the foundations for business enterprise; tort law governing business relationships. Prerequisite: Junior status.

BA 303 Business Law II 3 credits
A survey of particular fields of law relevant to business operations; agency, partnerships, corporations; sales, commercial transactions and bankruptcy; antitrust law; employment law; consumer protection. Prerequisites: BA 302 recommended and junior status.

BA 310 Money and Banking 3 credits
A study of the commercial banking system; thrift institutions; the Federal Reserve System; money, interest rates, savings and credit; government regulatory institutions and policies. Prerequisite: BA 212.

BA 315 Sales Management 3 credits
This course provides an introduction to the recruitment, training, motivation and management of a sales force. Included is an introduction to basic personal selling techniques. Emphasis is placed on sales as an integral element of the promotional mix. Prerequisites: Junior status, BA 208 and BA 210.

BA 321 Intermediate Financial Accounting I 3 credits
An extension of the theory and principles of financial accounting, with emphasis on FASB pronouncements applicable to accounting for assets. Prerequisite: BA 202.

BA 322 Intermediate Financial Accounting II 3 credits
An extension of the theory and principles of financial accounting, with emphasis on FASB pronouncements applicable to liabilities and owners’ equity, and Cash Flow Statements; as well as analysis and interpretation of financial position and results of operations of a business organization. Prerequisite: BA 321.

BA 323 Federal Taxation I 3 credits
A study of the theory and application of federal tax law, with emphasis on income tax law applicable to individuals and property transactions. Prerequisite: BA 202.

BA 324 Federal Taxation II 3 Credits
A continuation of BA 323, with emphasis on income tax law applicable to corporations, partnerships and fiduciaries; and transfer (gift and estate) taxes. Prerequisite: BA 323.

BA 337 Personal Selling 3 credits
Examines the role of personal selling in the consumer and industrial marketplace. Describes selling processes and customer relations. Includes role playing and time management exercises, instruction in proper dress and field experience in sales. Prerequisites: BA 208 and Junior status.

BA 341 Corporate Financial Management 3 credits
An exploration of the instruments, policies and institutions involved in financing the business firm; the administration of these funds; and the distribution of profits. Prerequisites: BA 212 and BA 201, or permission of instructor.

BA 343 Investments 3 credits
An exploration of investing in stocks, bonds and other financial instruments; securities exchanges; financial planning; technical and fundamental analysis and market indicators. Prerequisite: BA 341.

BA 355 Retailing 3 credits
This course is an introduction to retail marketing institutions and their operations. Stress is placed on a consumer orientation to facility location decisions, buying, pricing, staffing, promotion and management. A term project is required. Prerequisites: Junior status, BA 208 and BA 210.

BA 358 Consumer Behavior 3 credits
This course provides a survey of research findings on consumer behavior drawn from marketing, economics, sociology, psychology and anthropology. Emphasis is placed on applications of research to consumer satisfaction and on developing an understanding of the consumer decision-making process. Required term project. Prerequisites: Junior status; PSY 190, SOC 110 and BA 208 suggested, but not required for non-marketing majors.

BA 361 Human Resources Management 3 credits
An overview of the policies and procedures in personnel administration in American business, including uses, sources, motivation and maintenance of employees, with major emphasis on the dynamics of social organization. Prerequisite: BA 210.

BA 362 Supervision 3 credits
A detailed examination of the fundamental concepts, principles and dynamics of the supervisory process. Prerequisites: BA 210 and BA 361.

BA 363 Advertising & Integrated Marketing Communication 3 credits
This course examines integrated marketing communication and its role in marketing. Included are a survey of the history of promotion, the media and communication models, and an introduction to the creative side of advertising. Emphasis is placed on the formulation of objectives for integrated marketing communication programs. A term project is required. Prerequisites: Junior status; BA 208 is suggested, but not required for non-marketing majors.

BA 365 Leadership Theory 3 credits
This course examines and contrasts process theories, relationship theories, and management theories of leadership. Various definitions of leadership and their underlying implications for application and research will be investigated. The role of the leader will be examined in relation to the various leadership theories and definitions. Prerequisites: BA 210 and BA 361.

BA 370 Entrepreneurship and Small Business Management 3 credits
A presentation of the organization and operation of small enterprises in services, retailing, wholesaling and manufacturing for those aspiring to own, operate and/or manage a small business or to work for an organization serving small businesses; topics covered include importance, status, problems and requirements of small businesses. Prerequisite: BA 210.

BA 380 Marketing Management 3 credits
This course focuses on strategy, concepts and techniques involving the marketing function in organizations, with emphasis on marketing planning and decision making. Required group term projects and presentations. Prerequisites: Junior status and BA 358.

BA 381 American Economic History 3 credits
A study of major landmarks in the growth and development of the American economy; the evolution of agriculture, industry, transportation and finance; the influence of government and international determinants. Note: Same as HIST 381.

BA 390 Complex Organizations 3 credits
An exploration of the structural and functional characteristics of formal organizations such as corporations, government agencies, schools, etc. Special attention will be given to such topics as: theories of management from Taylor to Theory Z; the relations between the internal structure of organizations and the different forms of social stratification throughout American society, i.e., class, racial, ethnic and gender stratification systems; and the new forms of management strategy in the global economy. Prerequisites: SOC 110 and junior status. Note: Same as SOC 390.

BA 403 Internship 3 credits
Advanced students work in business-related employment in the major area of interest. A comprehensive paper is due at the end of the internship period. Normally, credit will be allowed in only one internship in business.

BA 411 Labor Relations and Negotiation 3 credits
A look at the basic principles of manpower use; wage structure; use of industrial psychology and collective bargaining; the union movement; human relations in industrial management; and modern labor laws and institutions. Prerequisites: BA 210 and BA 361.

BA 421 Managerial Cost Accounting 3 credits
A study of cost concepts and application related to the use of cost information by internal managers for purposes of planning, control, evaluation and decision making. Prerequisite: BA 202.

BA 422 Product Cost Accounting 3 credits
A survey of the principles and practices of accounting for and accumulation of costs to manufacture products, with emphasis on job-order and process cost systems; methods of overhead cost distribution, standard cost systems and departmentalization for cost control. Prerequisite: BA 202.

BA 423 Production and Operations Management 3 credits
A descriptive and analytical approach to management decision making, including an introduction to the modern management tools of linear programming queuing theory, PERT, regression analysis and MRP. Prerequisites: BA 210 and MATH 220.

BA 424 International Marketing 3 credits
This course builds on topics from Marketing Principles, as applied to global situations. Emphasis is on the development of an appropriate marketing mix for international target markets. The importance of consumer orientation is stressed; international marketing research, consumer behavior and cultural sensitivity are examined. Term projects and presentations are required. Prerequisites: Senior status and completion of all business core requirements and BA 358.

BA 425 Auditing 3 credits
An exploration of the concepts and procedures applicable to an audit of financial statements, with emphasis on procedures to substantiate amounts reported; along with the impact of internal control, quality of available evidence, and statistical sampling on the determination of appropriate procedures. Prerequisites: Senior status and BA 322.

BA 431 Advanced Financial Accounting 3 credits
An extension of the theory and principles of financial accounting, with emphasis on FASB pronouncements applicable to accounting for business combinations, international operations and partnerships. Prerequisite: BA 322.

BA 432 Accounting For Not-For-Profit Organizations 3 credits
An overview of the theory and application of FASB and other authoritative pronouncements related to accounting for governmental, fiduciary and other not-for-profit organizations. Prerequisites: BA 322 or substantial experience in accounting is recommended.

BA 442 Intermediate Financial Management 3 credits
A study of long-term financial decisions made by managers (e.g., capital structure, dividend policy, lease-or-buy, mergers, issuance of new securities). Prerequisite: BA 341.

BA 445 Contemporary Topics in Management 3 credits
This course description will change each term it is offered to cover the most contemporary management issues. Prerequisites: BA 210 and senior status.


BA 450 Special Topics 3 credits

BA 451 Marketing Research 3 credits
This course is an examination of the information link between organizations and the consumers they seek to serve. Emphasis is placed on developing an understanding of the nature of marketing problems, types of research available, sampling techniques, applied statistics and questionnaire formulation. The steps of the research process are explored in depth, with a required group term project and presentation. Prerequisites: Senior status and completion of all other marketing/business core requirements; MATH 220 suggested.

BA 454 Management Cases 3 credits
A study of the current strategies and techniques of administration and management, including: business objectives; policies, functions, executive leadership and organizational structure; control standards; case studies in organization, financing and operations. Prerequisites: Senior standing, BA 361 and BA 423.

BA 456 Marketing Cases (Strategic Marketing) 3 credits
This is the capstone course in the marketing sequence and is an in-depth exposure to strategic planning for marketing, using cases as illustrative examples. Emphasis is placed on extensive situation analysis, objective and criteria formulation, and alternative selection and implementation. Group term projects and presentations are required. Prerequisites: Senior standing and completion of all marketing/business core requirements.

BA 466 Computer Applications in Finance 3 credits
A study of the uses and limitations of financial databases, including Value Line, MorningStar, various resources available through Internet and the WorldWideWeb in financial decision making. Charting and technical analysis in investment and application of contemporary statistical methodology in analyzing relevant data. Prerequisites: BA 442, MIS 101 and MATH 220.

BA 474 Organizational Behavior 3 credits
This course encourages students to describe and analyze the way that people behave in organizations by applying theories of organizational behavior. The course consists of a balance among theory and application. Prerequisites PSY 190 or SOC 110; same as PSY 474.

BA 488 Economics of International Business 3 credits
Understanding of the global economy and an awareness of the political, historical and social environment in which international business operates. Prerequisites: BA 208 and BA 212.

BA 493 CPA Review 3 credits
This course is a comprehensive review of learned concepts and an update on recent developments in the field of public accounting that will prepare the students to take the CPA (certified public accountant) examination. Practice examinations will be included to expose the student to the CPA exam-like conditions and to give the student an opportunity to develop a sound test-taking strategy. This course must be taken over two terms. Prerequisite: can make application to take the CPA examination.

BA 499 Special Project 1-3 credits

COURSE OFFERINGS, MANAGEMENT INFORMATION SYSTEMS (MIS)

MIS 101 Introduction to Computer Applications 3 credits
An introduction to general computer applications and concepts, the course focuses on the use of an integrated software package. Included are applications such as word processing, spreadsheets, databases, embedding and linking, the Internet and the WorldWideWeb. This course will meet the general education requirement of computer skills.

MIS 201 Principles of Computer Programming 3 credits
An introductory course in structured programming. Uses a high-level programming language to teach the basics of computer programming. Topics include data types, data structures, control structures, ordinal types, arrays, functions, input and output, procedures and record processing. Prerequisite: MIS 101.

MIS 210 COBOL Programming 3 credits
An excelerated course in COBOL programming. Emphasis is placed on structured design, coding and file processing techniques. Prior programming experience is required. Prerequisite: MIS 201.

MIS 220 Web Design and Authoring 3 credits
A study of the internet, web design and the production of web pages using current languages and tools. This class will prepare students to develop web pages using introductory to advanced techniques. Prerequisite: MIS 101.

MIS 320 JAVA Programming 3 credits
This course is an introduction to programming using Java. The course covers the fundamentals of object-oriented programming using Java programming language for general-purpose business uses and interactive World Wide Web programs. Prerequisite: MIS 101 or permission of instructor.

MIS 354 C++ Programming 3 credits
An introduction to C++ Programming language, the course focuses on the Object oriented programming technique. The course is designed for a programming course. Although the course focuses on the use of Borland C++ and Microsoft Visual C++ 5.0 compiler. the student will be able to create the programs using any C++ compiler, often with little or no modification. Prerequisite: MIS 101 or permission of instructor.

MIS 377 Systems Analysis and Design 3 credits
An in-depth study of the process of information systems development. Topics include data collection and analysis, structured tools, modeling, design of information systems and importance of verbal and written communication skills. Includes the use of a full-featured CASE tool. Prerequisites: MIS 201 and BA 222, or permission of instructor.

MIS 384 Advanced Computer Programming 3 credits
An advanced course in structured programming using a popular programming language. Topics include: sorting, tables and table processing, control breaks, data manipulation and file (transaction) processing. Prerequisites: MIS 201, or permission of instructor.

MIS 388 Telecommunications and Networks 3 credits
An introduction to communications and the latest trends in business communications. Topics include the history and theory of physical and electronic communication, protocols, local and wide area networks, media and equipment, transmission, architectures, management and administration. Prerequisites: MIS 201 and BA 222.

MIS 415 Database Management 3 credits
Presents database theory and application and management of data as an organizational resource. Students will learn the types of databases and to program in a popular database language. Topics include managing organizational information needs, logical and physical data models, data modeling, architectures, normalization, recovery and administration. Prerequisites: MIS 201, BA 222 AND MIS 377.

MIS 435 Information Systems Strategies (Cases) 3 Credits
Integrates all management, information systems and computer science learning into a capstone course. Focus will be on strategic uses and management of the organization’s information resources. Topics include historical and current cases, strategic and tactical systems use, ethics, multicultural and global influences and organizational perspectives. Prerequisites: All other required courses applying to this major.

MIS 461 Accounting Information Systems 3 credits
Introduces the student to the integration of information systems into the accounting field. A primary focus is the introduction of controls into the accounting system. Topics include modeling and data models, data flows, documentation, control goals and plans, the control matrix, manual and computerized accounting systems and accounting information systems in the organizational context. Prerequisites: BA 201, 202, 222 and MIS 377.

 
 
 

Last Updated 1/16/07