Business Administration

USAO’s Bachelor of Science Degree in Business Administration combines the practical procedure of the discipline with the people-oriented aspect of the liberal arts. Business students find an emphasis on such areas as effective evaluation of factual information, working efficiently with others, the promotion of moral and ethical values within the business community, and sound and creative decision making. Business Administration majors have a 33-hour business core designed to ensure student success in the business field. In addition, students have the flexibility of tailoring their program through an additional 15 hours in business elective courses to earn an emphasis in Accounting, Business Administration or Management. 

Students majoring in Business Administration must earn a minimum grade of "C" in each major area course or have a minimum 2.5 GPA in their major area.

Bachelor of Science in Business Administration (48 hours total)

Required Business Core (33 hours):                                                          

Course                                                   Title                                                              Hours Required

ACCT 2103                                           Principles of Accounting I                                        3

ACCT 2203                                           Principles of Accounting II                                       3

BADM 1503                                          Introduction to Business                                          3

BADM 3103                                          Business Law I                                                       3

BADM 3223                                          Business Communication                                         3

BADM 3243                                          Principles of Marketing                                            3

BADM 3483                                          Principles of Finance                                               3

ECON 2113                                          Principle of Macroeconomics                                    3

ECON 2123                                          Principle of Microeconomics                                     3

MGMT 3253                                         Principles of Management                                        3

MATH 2203                                          Elementary Statistics                                              3

Plus 15 hours of Business electives to be selected with approval of advisor:

Courses from accounting, general business, and/or management

 

Minor in Business Administration

18 hours, including 3 hours of upper-division electives to be selected with the Business advisor.

ACCT 2103                                        Principles of Accounting I                                         3

BADM 3223                                       Business Communications                                        3

MGMT 3253                                      Principles of Management                                         3

ECON 2113                                       Principles of Macroeconomics OR                              3

ECON 2123                                       Principles of Microeconomics

BADM 3103                                       Business Law I OR                                                  3

BADM 3113                                       Business Law II

NOTE:  Requires a grade of “C” or better in each course.

 

Course Listings in Accounting (ACCT)

2103       PRINCIPLES OF ACCOUNTING I
              Study of fundamental concepts of accounting, including accounting principles, compilation and analysis of basic
              financial statements, and analysis and accounting techniques related to individual financial statement items.
              3 hours.

2203       PRINCIPLES OF ACCOUNTING II
              Continuation of study of fundamental concepts of accounting, with introduction to corporate and partnership
              accounting; emphasis on managerial accounting and the analytical and decision-making aspects of accounting. 
              Prerequisites: ACCT 2103. 3 hours

2880       SPECIAL TOPICS
              Special topics in accounting. 1-4 hours (may be repeated for total of 6 hours).

2900       WORKSHOP
              Guided study in accounting under faculty supervision; topics and methods of instruction may vary. 1-4 hours (may
              be repeated for total of 6 hours with change in title and topic).

2990       TUTORIAL
              Independent study in accounting under faculty supervision. 1-4 hours (may be repeated for total of 9 hours with
              change in title and content).

3323       GOVERNMENTAL ACCOUNTING
              Characteristics of governmental and nonprofit organizations at various levels. Budgetary accounts, revenue
              collections, fund concepts, financial reports, types of funds, and new concepts in reporting. Prerequisites: ACCT
              2103 and ACCT 2203. 3 hours

3453       INCOME TAX ACCOUNTING I
              Individual income taxations, returns, rates, exceptions, excludible and includible income, basis, capital gains and
              losses, deductions for adjusted gross income, itemized deductions, standard deductions and other areas of
              individual taxation. Prerequisites: ACCT 4103 and ACCT 4113. 3 hours

4103       INTERMEDIATE ACCOUNTING I
              Financial statements; problems involved in the measurement of business and periodic progress; contemporary
              accounting problems. 3 hours. Prerequisite: ACCT 2203.

4113       INTERMEDIATE ACCOUNTING II
              Continuation of ACCT 4103. 3 hours. Prerequisite: ACCT 4103.

4223       COST ACCOUNTING
              Basic principles of process and job lot cost accounting. 3 hours. Prerequisite: ACCT 2203.

4343       ADVANCED ACCOUNTING I
              Partnerships and joint ventures; installment sales; consignments; consolidated financial statements. 3 hours. 
              Prerequisite: ACCT 4113.

4353       ADVANCED ACCOUNTING II
              Price-level changes; statements of affairs; receiverships, estates, and trusts; government accounting. 3 hours. 
              Prerequisite: ACCT 4113.

4363       ADVANCED ACCOUNTING THEORY
              Concepts and procedures of financial accounting stated in releases of American Institute of Certified Public
              Accountants, American Accounting Association, and Securities and Exchange Commission. 3 hours. Prerequisites: 
              ACCT 4343 and ACCT 4353.

4443       AUDITING
              Standards and procedures, professional ethics, legal responsibilities, and audit programs and reports. 3 hours. 
              Prerequisite: ACCT 4113.

4453       INCOME TAX ACCOUNTING II
              Study of advanced taxation problems; special emphasis on partnership and corporation returns, inventories;
              theory of taxation; installment sales; declarations; assessments; refunds. Prerequisites: ACCT 4103 or ACCT 4113.
              3 hours

4880       SPECIAL TOPICS
              Special topics in accounting. 1-4 hours (may be repeated for total of 6 hours).

4900       WORKSHOP
              Guided study in accounting under faculty supervision; topics and methods of instruction may vary. 1-4 hours (may
              be repeated for total of 6 hours with change in title and topic).

4990       TUTORIAL
              Independent study in accounting under faculty supervision. 1-4 hours (may be repeated for total of 9 hours with
              change in title and content).


COURSE LISTINGS in GENERAL BUSINESS (BADM)

1013       BUSINESS MATHEMATICS
              Practical application of principles of mathematics to various phases of business, common and decimal fractions,
              cash and trade discounts, simple and compound interest, bank discount, and cost of credit. Elective credit only.
              3 hours

1503       INTRODUCTION TO BUSINESS
              Identification of role of business in modern society, including analysis of specialized fields within business
              organizations and overall picture of business operations; first course for business majors and also provides
              understanding of modern American business for non-business majors. 3 hours

2103       COMPUTER TECHNOLOGY SYSTEMS
              Learning the use of various software programs, including word processing, spreadsheet and desktop publishing. 
              Prerequisite:  keyboarding skills. 3 hours

2880       SPECIAL TOPICS
              Special topics in business administration. 1-4 hours (may be repeated for total of 6 hours).

2900       WORKSHOP
              Guided study in business administration under faculty supervision; varied topics and methods of instruction.  1-4
              hours (may be repeated for total of 6 hours with change in title and topic).

2990       TUTORIAL
              Independent study in business administration under faculty supervision. 1-4 hours (may be repeated for total of 9
              hours with change in title and content).

3013       ADVANCED COMPUTER TECHNOLOGY SYSTEMS
              Continuation of BADM 2103. Prerequisite: BADM 2103 or equivalent. 3 hours

3103       BUSINESS LAW I
              Contracts, negotiable instruments, agencies, suretyship, insurance, sales, partnerships, corporations, property.
              3 hours

3113       BUSINESS LAW II
              Continuation of BADM 3103. 3 hours

3223       BUSINESS COMMUNICATION
              Psychology of communication, functional writing and speaking, emphasis on management policies and practices
              which lead to effective communication. Prerequisites: IDS 1113 (Writing I) and IDS 1213 (Writing II). 3 hours

3243       PRINCIPLES OF MARKETING
              Current practices and structure of the market; analysis of marketing functions, institutions, pricing, demand
              creation, costs and marketing legislation. Prerequisites: ACCT 2103, ACCT 2203, ECON 2113, and ECON 2123.
              3 hours

3253       PRINCIPLES OF INSURANCE
              Types of policies available and protection offered. 3 hours

3363       ADMINISTRATIVE RESOURCE DEVELOPMENT
              Organization and control of office environment, management of mid-level office and leadership involved in 
              working with people, ergonomics, and equipping an office. 3 hours

3383       REAL ESTATE PRINCIPLES
              Fundamentals of real estate: contracts, deeds, leases, abstracts, options, liens, management, appraisal, and
              taxes. 3 hours

3483       PRINCIPLES OF FINANCE
              Identification, analysis, and solution of problems in finance; nature and investment merits of corporate bonds;
              preferred stocks and common stocks. 3 hours

4333       SEMINAR
              A course offering senior business majors an opportunity to engage in research or advanced study of problems of
              mutual interest to members of class. 3 hours

4453       BUSINESS ETHICS
              This course provides a general overview of contemporary and historical theories of ethics. Understanding that
              social responsibility as opposed to legal responsibility involves a voluntary response from an organization that is
              above and beyond what is specified by law. Conflicting obligations, feelings, and opinions that people often face in
              personal and professional situations will be explored using a case study format. Prerequisite: junior or senior
              standing. 3 hours

4880       SPECIAL TOPICS
              Special topics in business administration. 1-4 hours (may be repeated for total of 6 hours).

4900       WORKSHOP
              Treatment of related topics and problems in business administration. 1-6 hours (may be repeated for total of 9
              hours with change in title and content).

4990       TUTORIAL
              Independent study in business administration under faculty supervision. 1-4 hours (may be repeated for total of 9
              hours with change in title and content).

 

COURSE LISTINGS in MANAGEMENT (MGMT)

2002       RECORDS MANAGEMENT
              Collecting, controlling, storing and retrieving records; records management; how to establish records management
              system. 2 hours

2900       WORKSHOP
              Guided study in management under faculty supervision; various topics and methods of instruction. 1-4 hours (may
              be repeated for total of 6 hours with change in title and topic).

2990       TUTORIAL
              Independent study in management under faculty supervision. 1-4 hours (may be repeated for total of 9 hours     
              with change in title and content).

3203       LEADERSHIP IN FILM
              Contemporary film has as one of its basic component, the diffusion of social and cultural morals and values.  Often
              with the entertainment that is provided by film, there are messages that teach us about key ideas of our society. 
              This class will utilize six contemporary films to identify and create an arena for discussion of this thing we call
              “leadership”. 3 hours

3213       GROUP DYNAMICS AND TEAMWORK
              This course is designed to provide the student with a working knowledge of the complex nature of group
              dynamics and methods for increasing the effectiveness of groups and teams. 3 hours

3233       MANAGEMENT COMMUNICATION
              Methods of research in report writing; nonverbal communication; techniques of listening; using visual aids for
              improved communication; oral reporting; applying general semantics to improve management communication. 
              Prerequisite: BADM 3223. 3 hours

3253       PRINCIPLES OF MANAGEMENT
              Policies, forms of organization, and techniques as applied in successful business organizations and management.
              3 hours

3373       HUMAN RESOURCE MANAGEMENT
              Fundamental functions of human resource management; relationship between personnel management and
              organizations; emerging role of personnel administration in development of strategic policy for organizations. 
              Prerequisite: MGMT 3253. 3 hours

3383       ORGANIZATIONAL BEHAVIOR
              Organizations and human behavior controversy in organizational theory and the study of human behavior;       
              motivation, perception, nature-nurturing, learning and culture; selected styles of management rooted in behavioral
              sciences. Prerequisites: MGMT 3253 and MGMT 3373. 3 hours

3393       SMALL BUSINESS ORGANIZATION AND MANAGEMENT
              Essentials of organization and management, production and marketing, purchasing and collections, financial   
              management and management systems, accounting and taxation, and insurance and legal problems. 3 hours

4353       MANAGERIAL STRATEGY
              Implementing and formulating basic business strategy; analytic approach to strategic decisions using practical
              examples of problems firms face or will face given current environmental trends. Prerequisites: all business core
              courses and senior standing. 3 hours

4403       INTERNATIONAL MANAGEMENT
              As the world’s business climate changes many companies are finding value in involvement in international trade.  
              Technological, as well as government evolution has increased the attractiveness of many markets. This move into
              foreign investment is not without risk. This course is designed to introduce students to the various factors that
              companies must consider before making such a move. 3 hours

4880       SPECIAL TOPICS
              Special topics in management. 1-4 hours (may be repeated for total of 6 hours).

4900       WORKSHOP
              Guided study in management under faculty supervision; various topics and methods of instruction. 1-4 hours (may
              be repeated for total of 6 hours with change in title and topic).

4990       TUTORIAL
              Independent study in management under faculty supervision. 1-4 hours (may be repeated for total of 9 hours
              with change in title and content).