Moore School of Business


 Undergraduate Index

Course Descriptions

Accounting (ACCT)

  • 222--Introduction to Accounting. (3) (Prereq: MATH 122 or equivalent, MGSC 190 or equivalent, sophomore standing) User-oriented approach to the study of financial accounting and reporting and managerial accounting topics related to business decisions.
  • 225--Fundamentals of Accounting I. (3) (Prereq: sophomore standing) External financial reporting for business entities, including income measurement and determination of financial position.
  • 226--Fundamentals of Accounting II. (3) (Prereq: ACCT 225) Internal managerial and cost accounting, including budgeting, cost determination, and analysis.
  • 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 I. (3) (Prereq: ACCT 222) The use of accounting information for managerial decisions.
  • 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: 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--Cost/Managerial Accounting II. (3) (Prereq: ACCT 402 or consent of instructor) Advanced topics in the use of accounting information for managerial decisions.
  • 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--Commercial and Central Banking. {=ECON 301} (3) A study of the history, structure, functions, and operations of our commercial and central banking systems, Emphasis is placed on the influence and operations of the Federal Reserve System.
  • 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.
  • 342--Life and Health Insurance. (3) Individual financial management of economic losses caused by premature death, disability, and old age; functional aspects of life-health insurer management.
  • 346--Social Insurance. (3) Public insurance, especially Social Security, workers’ compensation, and unemployment insurance; emphasis on current issues and proposed changes to the system.
  • 363--Introduction to Finance. {=ECON 363} (3) (Prereq: ACCT 222 and 3 hours of statistics) 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--Intermediate Finance. (3) (Prereq: FINA 363) Intermediate concepts of finance related to decision making.
  • 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.
  • 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--Risk Management. (3) (Prereq: FINA 363) Risk control and financial techniques for property, legal liability, and income risks for businesses including risk assessment and retention, commercial insurance, and captive insurance mechanisms.
  • 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.
  • 460--Capital Budgeting. (3) (Prereq: FINA 363) Problems in the selection and management of the asset portfolio: project evaluation techniques, uncertainty and risk, cost and rate of return, capital budgeting with forecasting, and long-range planning.
  • 463--Advanced Finance. (3) (Prereq: FINA 365 and 465) Advanced phases of finance; emphasis on applications of concepts.
  • 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.
  • 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)

  • 400--Survey of International Business. (3) The multinational firm: its development, organization, management, differentiation from domestically oriented firms, and its future.
  • 401--International Financial Management. (3) (Prereq: ECON 222 and FINA 363) The financial management of a multinational business enterprise.
  • 402--International Marketing. (3) 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.
  • 403--International Management. (3) (Prereq: MGMT 371) Management challenges associated with business activity across national boundaries, with emphasis on the knowledge, understanding, and skills to manage more effectively in an international environment.
  • 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.
  • 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 190; prereq or coreq: THSP 140) Theory and practice of oral and written communication skills required in the contemporary business environment.
  • 300--Careers in Business. (1) An introduction to career opportunities and the career placement process in business.
  • 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.
  • 473--Initiation and Management of New Business Enterprise. (3) (Prereq: MGMT 371) Analysis of proposed business opportunities; planning and establishing a business organization to exploit an opportunity; management of small business.
  • 474--Advanced Management of Human Resources. (3) (Prereq: MGMT 374 and 376, or consent of instructor) This course covers in detail topics from MGMT 374. Involves students in problem-solving activities and in-depth analysis of cases, using concepts from MGMT 374 and 376.
  • 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.
  • 477--Organization Theory. (3) (Prereq: MGMT 371) A conceptual framework for the orderly analysis of management functions through studies in organization, planning, and control theories.
  • 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 473) Intensive examination of situations currently faced by entrepreneurs and their firms and of practicable recommendations for action. Customarily involves consulting projects for local firms.
  • 486--Administrative Systems I. (3) (Prereq: MGMT 371) Management of office support systems.
  • 487--Administrative Systems II. (3) (Prereq: MGMT 371) Management of office operations and facilities.
  • 506--Labor Economics and Labor Markets. {=ECON 506} (3) Development and structure of labor market institutions, legislation, and data.
  • 579--Government Policy Toward Business. {=ECON 379} (3) (Prereq: ECON 222) An analysis of alternative types of public policy toward business in the United States. Emphasis is on the desirability of various policies in light of their consequences for the general welfare.

Management Science (MGSC)

  • 190--Computer Information Systems in Business. (3) Concepts and techniques of business problem solving using microcomputers. Introduction to the PC operating environment, basic information system concepts, and spreadsheet, presentation, database, and word processing software.
  • 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.
  • 390--Business Information Systems. (3) (Prereq: MGSC 190 or equivalent) Introduction to business information systems (BIS) and related information technologies. Topics include hardware, software, database, telecommunications, and the Internet. Introduction to the planning, development, and management of BIS in organizations.
  • 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 190, 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.
  • 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.
  • 490--Business Systems Design. (3) (Prereq: MGSC 390 and knowledge of a programming language or consent of instructor) Analysis and design of business information systems using modern tools, techniques, and methodologies.
  • 491--Management of Logistics Systems. (3) (Prereq: MKTG 350, MGSC 395) Management of the firm interfaced with its customers and with its sources of supply. Topics include forecasting, distribution system design, customer service, transportation, inventory planning and control, and purchasing.
  • 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--Production and Inventory Control. (3) (Prereq: MGSC 395) An investigation of the theory and techniques used in production and inventory control. Topics include aggregate planning, master production scheduling, materials requirement planning, shop floor control, just-in-time, and synchronous manufacturing.
  • 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--Business Information Systems Implementation. (3) (Prereq: MGSC 490) Design, implementation, and evaluation of business information systems; implementation strategies and research techniques; postimplementation evaluation planning.
  • 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) (Prereq or coreq: MGSC 498 or equivalent) Topics in 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 224, ACCT 222) 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.
  • 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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