Course Descriptions

ACCOUNTING COURSE DESCRIPTIONS
Course Hrs
ACCT 201 INTRODUCTION TO FINANCIAL ACCOUNTING 3
This introductory course focuses on the provision of accounting information to stakeholders who are outside the reporting business organization for their decision making. The course covers basic accounting principles, accounting processes required for measuring business transactions, completing the accounting cycle, and the preparation of financial statements and other business reports. Special emphasis is placed on the theory of debits, credits and analysis of accounts for decision making. The use of new technologies and ethics in preparation and reporting of performance of organizations are emphasized throughout the course. (Pre-requisite: MATH 151)
ACCT 202 INTRODUCTION TO MANAGERIAL ACCOUNTING 3
This is the second in the introductory sequence that provides the student with full meaning of Accounting as the Language of Business. The emphasis of the course is on the use of accounting information in the management of the day-to-day operations of business organizations; intermediate and long term strategic financial planning; product pricing; support for ethical decision-making; integration of technology in corporate accounting; operational control; and performance evaluation and control. (Prerequisite:  ACCT 201) 
ACCT 310 GOVERNMENTAL ACCOUNTING 3
This course is a study of the accounting techniques and problems of governmental agencies, hospital, schools, and other nonprofit organizations.  (Prerequisite:  ACCT 202) 
ACCT 320 COST ACCOUNTING 3
This course is a study of the problems and practices involved in accounting for manufacturing and distributive processes.  The course covers budgeting, job order costing, process costing, joint costing, activity-based costing, and standard costing.  Emphasis is placed on decision-making.  (Prerequisite:  ACCT 202)
ACCT 410 FEDERAL AND STATE TAXES 3
This course is designed to help the student acquire a general knowledge of the federal and state income tax structures.  Emphasis is given to the preparation of returns for individuals.  (Prerequisites:  ACCT 202) 
ACCT 465 ACCOUNTING INFORMATION SYSTEMS 3
System concepts and their application in the design, implementation, control, and audit of accounting information systems in manual and computerized environments.  (Prerequisite:  ACCT 202)
BUSINESS ADMINISTRATION COURSE DESCRIPTIONS
Course Hrs
BADM 240  LEGAL ENVIRONMENT OF BUSINESS 3
This course is a study of the foundations of law, including business ethics and international law, the American legal system, contracts, and property.  (Prerequisites:  ECON 211 and ACCT 201) 
BADM 250  BUSINESS COMMUNICATION 3
This course deals with the fundamental principles of report and business letter writing, speaking, reading, and listening.  (Prerequisite:  ENGL 112 and MGIS 164)
BADM 301  PRINCIPLES OF FINANCE 3
This course covers the principal problems of managing the finance function of business firms with emphasis on asset acquisition and management and financial structure planning and management.  (Prerequisites:  ACCT 201, ECON 211 and 222)
BADM 310  BUSINESS FINANCE 3
This course includes the organization of the financial system, examination of financial markets and institutions, commercial banks, international finance and interest rates, decision-making in business finance, examination of capital budgeting, cost of capital, management of fixed and circulating capital, internal financing and dividend policy.  (Prerequisites:  ECON 211, 222 and BADM 301)
BADM 320  INVESTMENTS 3
This course presents an examination of the people, securities and institutions involved in the securities and financial planning industry.  This course also covers the analysis of alternative investment vehicles within a risk-return framework. (Prerequisites:  ECON 211 and 222, ACCT 202, and BADM 301)
BADM 321  PRINCIPLES OF INSURANCE 3
This course presents underlying principles of insurance, analysis of risk, analysis of auto and homeowner’s policies plus organization and operational procedures within company structure. 
BADM 324  REAL ESTATE PRINCIPLES 3
This course provides a comprehensive survey of the real estate field which includes contracts, deeds, leases, mathematics for real estate, and the principles of purchasing and owning real estate.
BADM 350  SMALL BUSINESS MANAGEMENT 3
This course is designed to provide a complete coverage of small business operation with proper balance between business function (purchasing, production, sales and finance) and the management function (planning, organizing, actuating, and controlling).  Various realistic examples from small businesses are used to illustrate and drive home basic management concepts.  (Prerequisites:  ECON 211 and 222, BADM 370) 
BADM 360  INTRODUCTION TO INTERNATIONAL BUSINESS 3
This course will introduce students to: how international competition operates; alternate strategies for marketing internationally; international distribution systems, including consolidated centers and carrier selection; information flow; basic laws and customs involving international business; and cross organizational issues in managing cultural boundaries.  (Prerequisites: ECON 211 or 222 and ENTR 101). 
BADM 362  PRINCIPLES OF MANAGEMENT 3
This course includes the relationships within the organization, emphasizing studies that provide a basic understanding of the conceptual approach to the management of an enterprise as a system.  The social, economic and regulatory environment of the enterprise is also examined.  It develops an understanding of organizational relationships which provide a tool for management and control of an enterprise.  (Prerequisites:  ECON 211, 222 and ACCT 202) 
BADM 364  PERSONNEL MANAGEMENT 3
This course is designed to explore the immediate supervisor-worker relationships for greater productivity and increased job satisfaction, impact of technology, union-management relationships, and skills of face-to-face supervision.  (Prerequisites: ECON 211, 222 and ACCT 202) 
BADM 366  PRODUCTION MANAGEMENT 3
This course covers the fundamental characteristics and problems associated with operations of any organization such as facilities location, aggregate output planning, inventory control, scheduling, and quality control.  (Prerequisite:  ECON 295)
BADM 370  PRINCIPLES OF MARKETING 3
A course designed to introduce the role of marketing in society.  Includes the basic concepts prevalent in the understanding of the organization of the business for the satisfaction of the consumer and the profitability of the firm.  (Prerequisite:  ECON 211) 
BADM 372  MARKETING MANAGEMENT  3
Marketing policies, techniques and methods, including product and brand development, channels of distribution, promotion and pricing.  (Prerequisite:  BADM 370) 
BADM 420 INVESTMENT SEMINAR   3
This course consists of seminars facilitated by the instructor and professionals in the financial services industry. Since the primary objective of the course is to prepare students to take the Series 7 (Stock Brokers) Exam, the topics covered are those needed to pass that exam.  (Prerequisite: BADM 320) 
BADM 444  COMMERCE SEMINAR 3
This course is a study group designed for seniors to discuss and critically analyze current literature regarding the changing concepts in Business Administration theory and practice.  Special surveys and studies are made by the students, aided by the instructor.  Oral and written reports are emphasized.  (Prerequisites:  ACCT 202, ECON 211 & 222)
BADM 470  BUSINESS INTERNSHIP 3
This course provides experiences in the functional business activities that the student has learned.  An apprenticeship is provided to cover filing, general clerical accounting, and personnel work (Prerequisite:  Sophomore Classification)
BADM 490  BUSINESS POLICY 3
A capstone course designed to integrate management and business functions in a problem setting situation wherein the top management point of view is stressed.  Emphasis on long range commitments of capital and human resources and the manner in which guide the organization’s actions.  (Prerequisites:  ACCT 202, BADM 240, 301, 362, and 370)
BUSINESS ENTREPRENEURSHIP COURSE DESCRIPTIONS
Course Hrs
ENTR 101 INTRODUCTION TO BUSINESS & ENTREPRENEURSHIP 3
This course introduces students to the nature of business and entrepreneurship as the vehicle for making money by creating wealth and producing goods and services for a profit in a free enterprise economy.  Emphasis is on different forms of business organizations including sole proprietorships, partnerships, corporations, joint ventures, and not-for-profit enterprises.  Other topics include: the environment of business, globalization, e-business and internet as they affect national and international trade.  A comparison is made between entrepreneurs and intrapreneurs (corporate entrepreneurs) who work for companies.  Ethics in management and reporting of business performance to stakeholders are emphasized throughout the course. 
ENTR 240  FUNDAMENTALS OF ENTREPRENEURSHIP 3
This course concentrates on the process of starting a new business.  Students will learn how to identify, assess, and develop a business plan as well as how to find and evaluate business opportunities. (Prerequisite: ENTR 101) 
ENTR 310  MARKETING FOR ENTREPRENEURS 3
This course will cover marketing concepts that are essential to the success of entrepreneurial ventures by concentrating on marketing during the start up and growth stages of new ventures.  (Prerequisites:  ENTR 240 and BADM 370)
ENTR 330  FINANCING ENTREPRENEURIAL VENTURES 3
This course covers different aspects of the financing of a new or expanding business.  Some of the major topics covered are attracting seed capital and growth capital, valuing and pricing new ventures, financial analysis and forecasting, and going public.  (Prerequisites:  ENTR 240 and BADM 301 and junior standing) 
ENTR 390  ENTREPRENEURSHIP PROJECT I 3
The objective of this course is to give the student hands-on, real world experience with business operations.  Activities may include: studying the operations of an actual business, assisting small business owners in writing business plans, helping businesses find solutions to problems, and doing business research in the New Orleans metropolitan area.  (Prerequisites:  ENTR 240 and Junior standing)
ENTR 400  MANAGING A GROWING BUSINESS 3
This course applies management concepts to new and growing businesses.  Awareness of legal and ethical issues is one of the important topics in this course.  (Prerequisites:  ENTR 240 and junior standing) 
ENTR 410  NEW VENTURE CAPITAL CREATION 3
This course emphasizes the developing, planning, and running new business ventures, analysis of new business opportunities, and development of the business plan.  (Prerequisites:  ENTR 240 and junior standing) 
ENTR 440  MANAGING THE FAMILY BUSINESS 3
The course examines unique opportunities and problems if managing a family and closely held business through their various stages: funding of the business, training and bringing the children into the business, and managing succession.  (Prerequisites: ENTR 240 and junior standing) 
ENTR 470 ENTREPRENEURSHIP PROJECT 3
The objective of this course is to give the student hands-on, real world experience with business operations. Activities may include studying the operations of an actual business, assisting small business owners in writing business plans, helping businesses find solutions to problems, and doing business research in the New Orleans metropolitan area. (Prerequisites:  ENTR 240 and Senior Standing)
ENTR 490  ENTREPRENEURSHIP PROJECT II 3
The activities of this project are similar to those of ENTR 390 but must not duplicate activities carried out in that class but may entail continuation of a project begun in ENTR 490.  (Prerequisites:  ENTR 240 and Senior standing)
ECONOMICS COURSE DESCRIPTIONS
Course Hrs
ECON 211  ECONOMIC PRINCIPLES I (Micro) 3
This course is an introduction to the principles of economics: the economics of the firm, including market demand and supply; costs of production; the market structure of American capitalism; the pricing of products and employment of resources, including the determinants of wages, interest and profits.  (Prerequisite:  Sophomore Classification).  (Offered each semester) 
ECON 222  ECONOMIC PRINCIPLES II (Macro) 3
This course is an introduction to the theory of aggregate income, employment and the price level; economic stabilization policies; economic growth and development; and international economics.  (Prerequisite:  ECON 211).  (Offered each semester).
ECON 295  ECONOMIC AND BUSINESS STATISTICS 3
This course covers the collection, organization, analysis and presentation of economic and business data.  Emphasis is placed on the use of description and inferential statistics, regression and correlation analysis.  (Prerequisite:  ECON 245)
ECON 402  PUBLIC FINANCE  3
This course includes public expenditures and budgets; systems, taxation and economic effects; income, sales, land, gift and inheritance taxes; other internal revenues, customs, duties assessment, collection of taxes and debt financing.  (Prerequisites: ECON 211, 222) 
ECON 411  MONEY AND BANKING 3
This course includes the history of banking in the U.S.; the different kinds of banking organizations and systems in the United States with special emphasis on the Federal Reserve System; and attention to different standards and credit instruments.  (Prerequisites:  ECON 211 and 222) 
ECON 412  STATE AND LOCAL GOVERNMENT FINANCE 3
An examination of the institutions and procedures involved in the revenue and expenditure decisions at the state and local level of government.  Covers the analysis of alternative financing mechanisms (including taxation, bonds and intergovernmental transfers), benefit/cost analysis of government programs and the political process.  (Prerequisites:  ECON 211 and 222)