College of Business
William E. Stratton, Ph.D., Dean
Kenneth A. Smith, Ph.D., Associate Dean
George A. Johnson, Ph.D., MBA Director
Darrell Scott, MBA, Assistant Dean
Corey Schou, Ph.D., Associate Dean for Information Systems
Department of Accounting
Chair and Professor: K. Smith
Professors: Boes, Plewa, Pumphrey
Assistant Professors: Bezik, Picard, Reis, J. Smith
Instructor: Hays
Department of Computer Information Systems
Chair and Associate Professor: Aytes
Professor: C. Schou
Associate Professor: Beard
Assistant Professors: Chao, Parker
Instructor: Frost
Department of Finance
Chair and Professor: Longmore
Professors: Wells
Associate Professor: Hackert
Assistant Professor: Byers
Instructor: Scott
Department of Management
Chair and Professor: Jolly
Professors: Gantt, G. Johnson, M. Johnson, Kilpatrick, Pawar, Stratton
Associate Professor: J. Tokle
Assistant Professors: Brown, Marrs, Tanner
Instructors: Hofle, S. Schou
Department of Marketing
Chair and Professor: Balsley
Professors: LeBlanc, Schwendig
Associate Professors: Dishman, Nitse
Idaho State University offers a four-year undergraduate program of business administration and liberal arts subjects leading to the degree of Bachelor of Business Administration. There are five majors available—Accounting, Computer Information Systems, Finance, Management, and Marketing. The College of Business also offers minors in Business Administration, Computer Information Systems, Computer Science, Marketing, and International Commerce. In addition, the Master of Business Administration degree is offered through the Graduate School. The BBA, MBA, and accounting programs are nationally accredited by AACSB, the International Association for Management Education.
In addition to the Bachelor of Business Administration and Master of Business Administration degrees, the College of Business administers an interdepartmental program leading to a Bachelor of Science degree with a major in Computer Science.
Role and Mission
The College of Business, an integral part of Idaho State University, shares the role and mission of the University as established by the State Board of Education. ISU's business programs respond to current and emerging demands within the state and region and serve local and statewide constituencies, including students seeking traditional, nontraditional and continuing education. The College also serves public and private sector management education and economic development needs and engages in research consistent with its undergraduate and graduate programs and public service mission.
The primary mission of the College is to offer high quality professional business educational programs. Excellent undergraduate teaching and learning is a top priority. In addition, a quality MBA program is a vital part of the educational mission. All areas of study appropriately emphasize the local, state, national, and international business environments. The College of Business delivers its educational programs on day and night schedules and at off-campus sites within the ISU primary service area.
The research mission complements the instructional and public service missions. Research focuses on advancing understanding of theory and practice within the business disciplines, developing ways to teach business disciplines more effectively, and defining issues affecting economic development in the region and state.
The service mission of the College uses the expertise of its faculty and staff to enhance economic development. Public service programs focus on continuing education needs of business professionals and applied research and assistance needed by Idaho organizations.
Bachelor of Business Administration
BBA Objective
The objective of Idaho State University's Bachelor of Business Administration program is to assist students to take their places in business and society, domestic and worldwide. The program develops in students inquiring minds and critical thinking so they can analyze problems, implement courses of action, and function within an organization.
The College of Business offers major areas of study designed both to equip students for immediate entry into the professional world and to meet the challenges of our changing environment. The College delivers daytime and nighttime courses to meet the needs of both traditional and nontraditional students within the ISU primary service area.
General Education Requirements
Students pursuing the Bachelor of Business Administration degree must complete Goals 1-9, 10A or 10B, and 11-12. (Note that certain goals may be met by specific College of Business requirements listed below: Goal 3 by MATH 160; Goal 11 by ECON 201 and 202.)
Specific College of Business Graduation Requirements
Several of the specific graduation requirements listed below may also be used to satisfy General Education Requirements (Goals 1-12).
ECON 201-202 Principles of Macroeconomics
and Microeconomics 6 cr
ENGL 101 English Composition 3 cr
ENGL 102 Critical Reading and Writing 3 cr
ENGL 308 Business Communications 3 cr
MATH 160 Brief Calculus 4 cr
SPCH 201 Business and
Professional Speaking 3 cr
TOTAL 22 cr
A minimum of 64 credits in nonadministrative subjects is required to graduate. No College of Business (except MGT 216 and 217), Health Care Administration, Pharmacy Administration, Public Administration, or Economics (in excess of 9 credit hours) courses count as part of those 64 credits. Minimum total required to graduate, 128 credits.
Core Requirements
To assure a minimum level of competence in all
functional areas of business, the College of Business
requires each student to complete the following courses:
ACCT 201 Principles of Accounting I 3 cr
ACCT 202 Principles of Accounting II 3 cr
OR
ACCT 241 Managerial Cost Accounting 3 cr
(Accounting, CIS and Finance Majors
must complete ACCT 241. Other Business
Majors may choose either ACCT 202 or
ACCT 241.)
CIS 300* Information Management
Systems 3 cr
FIN 310 International Business and
Financial Markets 3 cr
FIN 315 Corporate Financial
Management 3 cr
MGT 216 Business Statistics 3 cr
MGT 217 Advanced Business Statistics 3 cr
MGT 261 Legal Environment of
Organizations 3 cr
MGT g312 Individual and Organizational
Behavior 3 cr
MGT 329 Operations/Production
Management 3 cr
MGT 460 Problems in Policy and
Management 3 cr
MKTG 325 Basic Marketing Management 3 cr
TOTAL: 36 cr**
*Accounting majors will satisfy this requirement by
taking ACCT 241, CIS 220, and CIS 382.
**Total for Accounting majors is 33 cr.
College of Business Residency Requirement
Of the last 40 credits applied to meet graduation requirements, 32 must be completed in residence at Idaho State University including adult learning centers. At least half of all business credits taken to meet degree requirements and half of the credits used to meet specific major requirements must be taken in Pocatello or Idaho Falls. No more than 16 credits of correspondence or one-way media instruction may be used to satisfy degree requirements.
Admission to Major Status
Students wishing to major in disciplines offered in the College of Business are first enrolled at ISU as Pre-Business students. To move from Pre-Business status to Business major status, students must be formally admitted to the College of Business. Students begin the admission process by completing an application form and submitting it, together with an official copy of their transcript, to the office of the College of Business. The application process should occur during the semester in which the student will complete the following requirements:
- complete at least 58 credit hours.
- complete the remainder of the specific lower division requirements listed in item #2 below.
All College of Business majors are required to meet the Minimum Criteria listed below before they may enroll in upper division College of Business courses (those courses numbered 300 and above). Pre-business students enrolled in upper division College of Business courses without admission to Business major status will be administratively withdrawn. Pre-Business status remains in effect until the student meets the Business major admission requirements.
Incoming freshmen or transfer students should plan their scheduled course work in order to complete the requirements for admission to Business major status. Information regarding Business major status along with application for admission are available from:
Assistant Dean, College of Business Location: BA 510 , Phone: (208) 236-3448.
Minimum Criteria for Admission to Business Major Status
- Students must be officially admitted to Idaho State University
- Students must successfully complete the following lower division courses or their equivalent. Successful completion means that students must have passed each course and have an overall 2.25 grade point average among these eight required courses. Application may be made during the semester in which the student completes the remainder of these eight courses.
ACCT 201 Principles of Accounting I 3 cr
ACCT 202 Principles of Accounting II 3 cr
OR
ACCT 241 Managerial Cost Accounting 3 cr
COMM 101 Principles of Speech 2 cr
ECON 201 Principles of Macroeconomics 3 cr
ECON 202 Principles of Microeconomics 3 cr
ENGL 101 English Composition 3 cr
MATH 160 Brief Calculus 4 cr
MGT 216 Business Statistics 3 cr
- Students must have a minimum overall cumulative grade point average of 2.25
- Students must have completed 58 credit hours. The 58 hours may include transfer credits and courses the student is taking during the application semester.
- Students must submit to the office of the College of Business a completed application form and an official copy of their transcript. This application process must be completed by March 1 for Summer admission, by April 1 for Fall admission, and by November 1 for Spring admission.
Following a national trend, Idaho law requires that a candidate sitting for the Certified Public Accountant (CPA) examination after the year 1999 must have a college degree with 150 credit hours. While many accounting positions can be filled by individuals with a bachelor's degree without a CPA certificate, graduates intending to progress in a professional career in either managerial or public accounting will benefit greatly from the additional breadth and depth offered by a graduate degree. The ISU Accounting program meets Idaho's legal requirements and provides the additional knowledge and skills demanded by a rapidly changing business environment with both a BBA in Accounting and an MBA with Emphasis in Accounting.
The program strives to produce graduates with the knowledge and skills necessary for successful professional accounting careers. Both the undergraduate and graduate degrees emphasize characteristics that promote success among graduates, including:
- business and accounting knowledge
- capability and motivation for continued learning
- competence in learning skills (including research of data bases)
- abilities to analyze, critique, and communicate
- interpersonal and leadership skills, and
- rigorous ethical standards.
The undergraduate degree program prepares accountants with broad knowledge in business and accounting suitable for entry level positions in the several career paths available to accountants. The MBA Accounting Emphasis program enhances the knowledge and skills useful for rapid advancement in either managerial or public accounting. Students planning to pass the CPA and Certified Management Accountant (CMA) examinations should continue beyond the BBA degree into the MBA with Emphasis in Accounting.
Required Courses*
ACCT 323 Intermediate Accounting I 3 cr
ACCT 324 Intermediate Accounting II 3 cr
ACCT 331 Principles of Taxation 3 cr
ACCT 342 Advanced Managerial Cost
Accounting 3 cr
ACCT 350 Junior Accounting Seminar 1 cr
ACCT g456 Auditing 3 cr
CIS 220 Foundations of Computer
Programming 3 cr
CIS 382 Systems Analysis 3 cr
CIS 480 Data Base Management Systems 3 cr
Elective Courses*
Select 9 credits of senior level accounting, finance, or CIS classes with permission of the Accounting Department chair, including at least 3 credits from the following:
ACCT g431 Advanced Tax Concepts 3 cr
ACCT g460 Governmental and
Not-for-Profit Accounting 3 cr
ACCT g461 Advanced Accounting 3 cr
ACCT g470 Contemporary Issues in
Managerial Accounting 3 cr
ACCT g480 Comparative International
Accounting 3 cr
TOTAL: 34 cr
*Students must receive a grade of C or better in all
required and elective Accounting major courses.
Computer Information Systems Major
Required Courses:
CIS 220 Foundations of Computer
Programming 3 cr
CIS 221 Advanced Business Programming 3 cr
CIS 382 Systems Analysis and Design 3 cr
CIS g480 Data Base Management Systems 3 cr
CIS g482 Advanced System Analysis
and Design 3 cr
CIS g490 Management of
Information Systems 3 cr
Plus TWO of the following*:
CIS g410 Information Security
and Privacy 3 cr
CIS g420 Survey of Computer Languages 3 cr
CIS g421 Multimedia in Business 3 cr
CIS g424 Decision Support Systems 3 cr
CIS g430 Electronic Commerce 3 cr
CIS g484 Expert Systems in Business 3 cr
CIS g485 Network and Communications
Systems 3 cr
CIS g486 Business Systems Simulation 3 cr
CIS g487 Software Systems 3 cr
CIS g491 Seminar in Computer
Information Systems 3 cr
CIS g492 Special Problems in Computer
Information Systems 3 cr
TOTAL: 24 cr
*Students must receive a grade of C or better in all
required or elective Computer Information Systems
courses applied toward the Computer Information Systems
major or minor requirements. In consultation with their
major advisors, students may also use courses outside
the College of Business to satisfy elective requirements.
Finance majors may earn a degree in Finance without emphasis or a degree in Finance with emphasis in Entrepreneurship/Small Business (see description of emphasis following the Major in Marketing).
Required Courses:
FIN 405 Advanced Corporate Financial
Management I 3 cr
FIN 450 Advanced Corporate Financial
Management II 3 cr
FIN g478 Investments 3 cr
Plus TWO of the following:
ACCT 342 Advanced Managerial Cost
Accounting 3 cr
FIN 403 Real Estate Property
Appraisal 3 cr
FIN 431 Financial Modeling 3 cr
FIN g445 Real Estate Finance 3 cr
FIN g448 Financial Management of
Depository Institutions 3 cr
FIN 464 Risk Management and Insurance 3 cr
FIN g475 International Finance 3 cr
FIN g491 Seminar in Finance 3 cr
FIN g492 Special Problems in Finance 3 cr
MGT g410 Entrepreneurship 3 cr
MKTG 330 Franchising 3 cr
TOTAL: 15 cr
Management majors may earn a degree in Management without emphasis or a degree in Management with emphasis in Human Resource Management or in Entrepreneurship/Small Business (see descriptions of emphases following the Major in Marketing). Students must receive a grade of C or better in all courses used to fulfill the required 18 credits of the Management major.
Required Courses:
MGT g441 Organization Behavior 3 cr MGT g473 Human Resource Management 3 cr
Plus FOUR of the following:
MGT 362 Business Law 3 cr
MGT g410 Entrepreneurship 3 cr
MGT 411 Entrepreneurship/
Small Business Practicum 3 cr
MGT g430 Advanced Operations/
Production Management 3 cr
MGT g450 Manufacturing Strategy 3 cr
MGT g457 Organization Development 3 cr
MGT g462 Issues in Business and
Society 3 cr
MGT g465 International Business 3 cr
MGT 474 Advanced Human Resource
Management 3 cr
MGT g480 Labor and Employment Law 3 cr
MGT g483 Industrial Relations 3 cr
MGT g491 Seminar in Management 3 cr
MGT g492 Special Problems in
Management 3 cr
MKTG 330* Franchising 3 cr
MKTG 342* Retailing 3 cr
MKTG 432* New Product Development 3 cr
* May be used only for the emphasis in
Entrepreneurship/Small Business.
TOTAL: 18 cr
Marketing majors may earn a degree in Marketing without emphasis or a degree in Marketing with emphasis in Entrepreneurship/Small Business (see description below).
Required Courses:
MKTG 350 Personal Selling 3 cr MKTG 353 Methods of Marketing Analysis 3 cr MKTG g405 Sales Force Management 3 cr MKTG 454 Advanced Marketing Management 3 cr
Plus TWO of the following:
MKTG 327 Consumer Behavior 3 cr
MKTG 330 Franchising 3 cr
MKTG 331 Services Marketing 3 cr
MKTG 342 Retailing Management 3 cr
MKTG g426 Marketing Research 3 cr
MKTG g428 Marketing Communications 3 cr
MKTG g431 Purchasing and
Materials Management 3 cr
MKTG 432 New Product Management 3 cr
MKTG g452 Marketing Channels and
Logistics 3 cr
MKTG g465 International Marketing 3 cr
MKTG g475 Competitive Intelligence 3 cr
MKTG g480 Marketing on the Internet 3 cr
MKTG g491 Seminar in Marketing 3 cr
MKTG g492 Special Problems in Marketing 3 cr
MGT 410 Entrepreneurship 3 cr
MGT 411 Entrepreneurship Practicum 3 cr
TOTAL: 18 cr
Entrepreneurship/Small Business Emphasis
This emphasis may be added to a major in Finance, Management, or Marketing.
Requirements:
- Complete all degree and major requirements for a BBA with major in Finance, Management, or Marketing.
- Take MGT g410, Entrepreneurship, and ACCT 360, Small Business Accounting and Finance.
- Take two of the following:
MKTG 330 Franchising 3 cr
MKTG 342 Retailing Management 3 cr
MKTG 432 New Product Development 3 cr
MGT 411 Small Business and
Entrepreneurship Practicum 3 cr
Any College of Business course numbered 491, Special Topics, may be applied to this emphasis when the topic relates to small business or entrepreneurship. Students should request prior approval from the Assistant Dean's office to have a topics course used for the emphasis.
Courses used to meet the requirements for the Entrepreneurship/Small Business Emphasis may also be used to meet major requirements.
Human Resource Management Emphasis
An option in the Management major, the Human Resource Management emphasis provides students with an understanding of the issues faced by personnel administrators, industrial relations managers, and others involved in the management of employees. Students receive a BBA in Management with Human Resources Management Emphasis.
Required Courses:
MGT 441 Organization Behavior 3 cr
MGT 473 Human Resource Management 3 cr
MGT g474 Advanced Human Resource
Management 3 cr
MGT g483 Industrial Relations 3 cr
Plus two electives from the list below:
MGT 362 Business Law 3 cr
MGT g434 Productivity and Quality 3 cr
MGT g457 Organization Development 3 cr
MGT g462 Issues in Business and
Society 3 cr
MGT g465 International Business 3 cr
MGT g480 Labor and Employment Law 3 cr
MGT g491* Seminar in Management 3 cr
MGT g492* Special Problems in
Management 3 cr
*When topic relates to Human Resources Management
Minor in Computer Information Systems (Total 21 credits)
Students receiving degrees in all colleges may satisfy the requirements for a Computer Information Systems minor by completing the following courses. Students pursuing this minor should seek assignment of a minor advisor early in their program to complete a Program of Study Agreement.
Required Courses: (12-18 Credits)
CIS 101* Introduction to Computer
Systems 3 cr
CIS 220 Foundations of Computer
Programming 3 cr
CIS 300* Information Management
Systems 3 cr
CIS 382 Systems Analysis and Design 3 cr
CIS g480 Data Base Management Systems 3 cr
CIS g485 Network and Communications
Systems 3 cr
Information Systems Electives
3-9 additional credits from upper division courses in Computer Information Systems
* To satisfy this requirement, majors from College of Business programs must take additional upper-division Computer Information Systems courses selected in consultation with their minor advisors. This course selection should be documented in the student's Minor Program of Study.
Minor in International Commerce
Most often chosen by majors in Finance, Management, or Marketing, the Minor in International Commerce may be added to any Business major. Requirements are:
- MAJOR IN BUSINESS. To be successful in an international business enterprise, a baccalaureate degree holder must be able to contribute to one of the functional operations of the business. For this reason, the minor in international commerce is limited to students obtaining a major in business.
- FOREIGN LANGUAGE PROFICIENCY. Students must demonstrate a proficiency in
a foreign language. This requirement could be met through:
- Completion of a second semester of intermediate level foreign language with a grade of C or better.
- Achieving a score on the appropriate language placement exam equivalent to a grade of C in second semester intermediate level language. International students whose primary language is not English would be exempt from this requirement. Credits in foreign language used to meet this requirement could also be used to meet General Education requirements.
- COURSES TO DEVELOP CULTURAL AWARENESS. Nine credit hours must be taken in courses approved by the Assistant Dean that compare different cultures or examine the history, politics, social structures, or cultures of countries other than those of the student. Courses taken to meet this requirement may also be used to meet General Education requirements when appropriate.
- INTERNATIONAL COMMERCE COURSES. Nine credit hours must be taken in international or comparative business or economics. Courses taken to meet this requirement may be used to meet major requirements when appropriate, but are in addition to FIN 310 (International Business and Financial Markets) which is required of all business majors. Approved courses include:
ECON g334 International Economics 3 cr
ECON g472 Comparative Economic Systems 3 cr
FIN g475 International Corporate
Finance 3 cr
MGT g465 International Business 3 cr
MKTG g465 International Marketing 3 cr
Minor in Business Administration (for Non-Business Majors only)
Students receiving degrees in other colleges may satisfy the requirements for a minor in Business Administration by successfully completing the following courses (total 30 credits):
ACCT 201-202 Principles of
Accounting I and II 6 cr
ECON 201-202 Principles of Macroeconomics
and Microeconomics 6 cr
FIN 315 Corporate Financial
Management 3 cr
MGT 216-217 Business Statistics 6 cr
MGT g312 Individual and
Organizational Behavior 3 cr
MGT 329 Operations/Production
Management 3 cr
MKTG 325 Basic Marketing Management 3 cr
TOTAL: 30 cr
Minor in Marketing (for Non-Business Majors only)
Students receiving degrees in other colleges may satisfy the requirements for a Marketing Minor by completing the following courses (total 18 credits):
ECON 201 Principles of Macroeconomics 3 cr
MGT 216 Business Statistics 3 cr
OR
MATH 253 Introduction to Statistics 3 cr
MKTG 325 Basic Marketing Management 3 cr
MKTG 327 Consumer Behavior 3 cr
Plus two courses from the following, to total 18 credits:
MKTG 330 Franchising 3 cr
MKTG 331 Services Marketing 3 cr
MKTG 342 Retailing Management 3 cr
MKTG 350 Personal Selling 3 cr
MKTG 353 Methods of Marketing
Analysis 3 cr
MKTG g405 Sales Force Management 3 cr
MKTG g426 Marketing Research 3 cr
MKTG g428 Marketing Communications 3 cr
MKTG g491 Seminar in Marketing 3 cr
MKTG g492 Special Problems in
Marketing 2-3 cr
Associate of Science in Business
An Associate of Science in Business (AS) degree is offered for those students who do not plan to complete a BBA at Idaho State University. To earn an Associate of Science in Business, a student must complete 71 total credits as listed below.
General Education Requirements
Students pursuing the Associate of Science in Business degree must complete Goals 1-9, 10A or 10B, 11, and 12 (note that Goal 3 must be satisfied by MATH 160 Brief Calculus).
Business and Economics Core
ACCT 201 Principles of Accounting I 3 cr
ACCT 202 Principles of Accounting II 3 cr
CIS 101 Introduction to
Computer Systems 3 cr
ECON 201-202 Principles of Macroeconomics
and Microeconomics 6 cr
MGT 216 Business Statistics 3 cr
MGT 217 Advanced Business Statistics 3 cr
MGT 261 Legal Environment
of Organizations 3 cr
Electives
Business electives* 6 cr
TOTAL: 71 cr
*Upper-level business courses may be used to meet this
requirement.
A student taking upper division business classes must be admitted in a business major OR be a non-business major with junior standing who has completed general education goals 1, 2, and 3 and four other goals.
A student taking upper division Accounting or Computer Information Systems classes must have completed or be concurrently enrolled in MATH 160 or its equivalent.
Idaho Falls Programs
The ISU College of Business offers the Bachelor of Business Administration (BBA) with major in Management and the Master of Business Administration (MBA) degrees in Idaho Falls. Students wishing to complete BBA degrees with majors other than Management must plan to complete major requirements (beyond General Education and College of Business core requirements) on the Pocatello campus.
EITC/ISU Program
Eastern Idaho Technical College (EITC) and the College of Business cooperatively deliver an Associate of Applied Science (AAS) degree in Marketing and Management. The AAS is offered by EITC and students interested in the program should consult the EITC catalog for a detailed listing of the requirements. The purpose of this program is to provide Idaho Falls area residents with a business associate degree that combines the immediate job skills of a technical program with the academic foundation needed for the Bachelor of Business Administration (BBA) degree. Students in this program must meet the general admission requirements of both EITC and ISU.
The AAS combines 32-36 credits of EITC business courses, 15-18 credits of ISU business and economics courses, and 23-26 credits of general education courses for a total associate degree of 75 credits. Those completing this cooperative AAS and who include Math 160 and MGT 216 within their AAS programs will need approximately 74-77 credits to complete a BBA in Finance, Management or Marketing from ISU.
Those who have completed the EITC/ISU Associate of Applied Science in Marketing and Management:
- May be admitted to business major status if they maintain a 2.25 or higher grade point average (GPA) in the program and a 2.25 G.P.A. in these eight courses: ENGL 102, COMM 101, ECON 201, ECON 202, MATH 160, ACCT 202 OR ACCT 241, MGT 216, AND MGT 261.
- Will be awarded 13 undesignated lower division business credits towards the requirements of the BBA upon admission to business major status.
- Will be waived from the ACCT 201 requirement for the BBA if they have earned a grade of "C" or better in ACCT 202. Specific credit for ACCT 201 will, however, not be awarded.
Accounting Courses
Chair and Professor: K. Smith
Professors: Boes, Plewa, Pumphrey
Assistant Professors: Picard, Reis, J. Smith
Instructor: Bezik
Adjunct Faculty: Hays
Note:No accounting course other than 201 or 202 may be repeated more than once, except by petition signed by the department chair.
Prerequisites must be passed with a grade of C or better before the subsequent accounting class may be taken without instructor permission.
ACCT 200 Personal Tax Planning 3 credits. Service course in federal taxation of individuals and small business, including tax-free income, legal tax deductions, inequities, tax planning opportunities, and individual tax return preparations. Not open to accounting majors. D
ACCT 201 Principles of Accounting I 3 credits. Study of financial accounting processes, including analysis and recording of transactions, preparation of financial statements, and written communication of financial information. PREREQ: ENGL 101 AND MATH 143 OR HIGHER. F, S, Su
ACCT 202 Principles of Accounting II 3 credits. Development, analysis, and interpretation of accounting records and financial statements; inquiry into the validity and usefulness of accounting data used by management in decision making. PREREQ: ACCT 201 AND MATH 143. F, S, Su
ACCT 241 Managerial Cost Accounting 3 credits. Accounting of costs relating to production, marketing, and administration of manufacturing enterprises. Emphasizes cost information in control, decision making, and long-range planning. PREREQ: ACCT 201 AND MATH 143. F, S, Su
ACCT 323 Intermediate Accounting I 3 credits. Fundamental accounting principles of valuation and income determination. Financial accounting reporting in concept as well as in accordance with generally accepted accounting principles. PREREQ: ACCT 201. F, S
ACCT 324 Intermediate Accounting II 3 credits. Continuation of ACCT 323. Accounting principles of valuation and income determination. Financial accounting reporting in concept as well as in accordance with generally accepted accounting principles. PREREQ: ACCT 323. F,S, Su
ACCT 331 Principles of Taxation 3 credits. Study of federal income taxation and its application to individual taxpayers and business enterprises. Practical problems in making and filing returns. PREREQ: ACCT 202 OR 241. F,S
ACCT 342 Advanced Managerial Cost Accounting 3 credits. Concepts, analysis, procedures, and systems optimizing the utility of financial and non financial accounting data for managerial decisions. PREREQ: ACCT 241, MGT 329; COREQ OR PREREQ: MGT 312. F, S
ACCT 350 Junior Accounting Seminar 1 credit. Seminar requiring students to research and present specialized accounting topics. (It is recommended that this seminar be taken concurrently with ACCT 324.) PREREQ: ACCT 323. D
ACCT 360 Small Business Accounting 3 credits. Practical accounting issues related to starting and managing a small business, including taxes, system design and implementation, financial presentation and analysis, and personal financial planning. PREREQ: ACCT 202 OR 241 OR PERMISSION OF INSTRUCTOR. D
ACCT g400 Managerial Tax Planning 3 credits. For prospective business managers, owners, or investors interested in important tax consequences of alternative financial transactions. PREREQ: FIN 315. D
ACCT g431 Advanced Tax Concepts 3 credits. Specialized federal tax concepts for individuals, business, estates, and trusts. Elaborates on basic principles discussed in Principles of Taxation. PREREQ: ACCT 331. F, S
ACCT g456 Auditing 3 credits. Concepts and practices of independent and internal auditing. Professional responsibilities, risk assessment, audit planning and reporting. PREREQ: ACCT 324, ACCT 324. COREQ OR PREREQ: CIS 382. F, S
ACCT g460 Governmental and Not-for-Profit Accounting 3 credits. Accounting and reporting principles, standards and procedures applicable to governmental units and not-for-profit institutions, i.e. universities, hospitals. Special consideration to financial management problems peculiar to the not-for-profit sector. PREREQ: ACCT 324. F, S
ACCT g461 Advanced Accounting 3 credits. Study of accounting problems arising in connection with partnerships, corporate affiliation; institutional, social, and fiduciary accounting; consignments; installment sales; and foreign exchange. PREREQ: ACCT 324. F, S
ACCT g470 Contemporary Issues in Managerial Accounting 3 credits. Contemporary topics and emerging issues in managerial accounting. This field is rapidly evolving to meet the needs of enterprises competing in a dynamic global environment. PREREQ: ACCT 342. D
ACCT g480 Comparative International Accounting 3 credits. Study of systems that have proven to be problems in an international accounting context, particularly for corporate financial reporting. Also, the progress toward international harmonization of financial reporting and taxation. PREREQ: ACCT 324. D
ACCT g491 Seminar in Accounting 3 credits. Reading, discussion, and preparation of reports on selected topics. Restricted to senior and graduate students in business who have the consent of the instructor. May be repeated with instructor's permission for up to 6 credits. D
ACCT g492 Special Problems in Accounting 1-3 credits. Research and reports on selected problems or topics in accounting. Restricted to senior and graduate students in business, who have the consent of the dean. May be repeated under a different title for a maximum of 9 credits with the permission of the major advisor and the dean. D
ACCT g493 Accounting Internship 1-3 credits. A program of significant business experience coordinated by the faculty to provide broad exposure to issues. May be repeated up to a total of 3 credit hours. Graded S/U. F, S
Computer Information Systems Courses
Chair and Professor: Aytes
Professor: C. Schou
Associate Professor: Beard
Assistant Professors: Chao, Parker
Instructor: Frost
CIS 010 Fundamental Computer Literacy 0 credits (3 credit equivalent). Use of basic computer software to solve problems in the academic setting. Includes familiarization with word processing, presentations, spreadsheet, Internet. PREREQ: PERMISSION OF INSTRUCTOR. D
CIS 101 Introduction to Computer Systems 3 credits. Introduction to effective use of computers for all majors. Includes hands-on use of current computer software, description of computer systems, data files storage and devices, input/output procedures, computer logic. F, S
CIS 140 Intermediate Computer Applications 3 credits. Intermediate development and use of integrated applications packages for non-business majors. Includes an introduction to computer software at ISU. D
CIS 220 Foundations of Computer Programming 3 credits. Introduction to concepts of computers and computer-programming hardware and software, programming with an object-oriented visual language, data structures, file organization and processing. PREREQ: GOAL 3. PREREQ OR COREQ: MGT 216. F, S
CIS 221 Advanced Business Programming 3 credits. Advanced programming; dynamic data structures; file organization and processing; efficient searching and sorting techniques. Includes study of an object-oriented visual language and a comparison with a modern database language. PREREQ: CIS 220. F, S
CIS 300 Information Management Systems 3 credits. Theory and methodology of information systems applied to organizational functions. Development of technology based knowledge and skills. PREREQ OR COREQ: MGT 217 AND CIS-101-EQUIVALENT SKILLS AND KNOWLEDGE. F, S, Su
CIS 382 Systems Analysis and Design 3 credits. Develops systems analysis skills, using modern CASE techniques, structured design, top-down approach for the study, design and development phases of the systems development life cycle. PREREQ: CIS 220 OR C S 181. F, S
CIS g410 Information Security and Privacy 3 credits. Focuses on information security, integrity, and privacy techniques. Comparison of standards. Implications for electronic commerce and international trade are discussed. PREREQ OR COREQ: CIS 480 OR PERMISSION OF INSTRUCTOR. D
CIS g420 Survey of Computer Languages 3 credits. Study of language syntax, advantages, disadvantages and requirements of major programming languages and their associated operating systems. PREREQ: CIS 221 OR C S 182. D
CIS g421 Multimedia in Business 3 credits. Application of multimedia (audio, video, animation, data, graphics, Internet...) to business and industry. Focuses on learning development techniques in a Windows environment by comparing authoring software and environments. PREREQ: PROGRAMMING KNOWLEDGE AND SKILLS. F
CIS g424 Decision Support Systems 3 credits. Study of the design and implementation of decision support tools and techniques using programming languages and skills. PREREQ: CIS 382, FIN 315, AND MGT 217. D
CIS g430 Electronic Commerce 3 credits. Technical and business topics related to conducting business over the Internet and other networks, including implementation technologies, electronic money and funds transfer, legal and regulatory considerations, security and privacy issues. PREREQ: CIS 382. D
CIS g480 Data Base Management Systems 3 credits. Study of concepts of logical and physical data structures; introduces types of data base languages including design and implementation of actual DBMS using modern languages. PREREQ OR COREQ: CIS 382. D
CIS g482 Advanced Systems Analysis and Design 3 credits. Provides the knowledge and tools necessary to develop a physical design and an operational computerized system. Also includes study of interactive systems and distributed processing. PREREQ: CIS 382 AND CIS g480.F
CIS g484 Expert Systems in Business 3 credits. Applications of artificial intelligence to business and industry. Includes design and analysis of the knowledge-based approach to problem solving and information systems. PREREQ OR COREQ: CIS g480. D
CIS g485 Network and Communication Systems 3 credits. Study of the implementation and development of network information systems. Protocols and techniques will be compared. PREREQ: CIS 382 AND EITHER CIS 220 OR C S 181. D
CIS g486 Business System Simulation 3 credits. Study, construction, and operation of computer simulations as aids for management and administrative decisions. PREREQ: CIS 220, MGT 217, OR PERMISSION OF INSTRUCTOR. D
CIS g487 Software Systems Study of the Software Implementation Process 3 credits. In addition to system optimization techniques, management strategies will be discussed. PREREQ: CIS 480 AND CIS g482 OR PERMISSION OF INSTRUCTOR. D
CIS 488 Senior Project 3 credits. Design, implementation and testing of a large software program. SENIOR STATUS AND PERMISSION OF INSTRUCTOR. D
CIS g490 Management of Information Systems 3 credits. Study of the problems associated with the organization, management and operation of an information processing facility. PREREQ: CIS g480. S
CIS g491 Seminar in Computer Information Systems 3 credits. Reading, discussion, and reporting on selected topics. Restricted to senior/graduate students in business with consent of the instructor. May be repeated with the instructor's permission for up to 6 credits. D
CIS g492 Special Problems in Computer Information Systems 1-3 credits. Research and reports on problems or topics in computer science. Restricted to senior/graduate students in business, with consent of dean. May be repeated under different title for a maximum of 9 credits.D
CIS g493 Computer Information Systems Internship 1-3 credits. Significant business experience coordinated by the faculty to provide broad exposure to issues. Does not fulfill major/minor requirements. May be repeated for a total of 3 credits. Graded S/U. F, S
Finance Courses
Chair and Professor: Longmore
Professor: Wells
Associate Professor: Hackert
Assistant Professor: Byers
Instructor: Scott
FIN 115 Personal Finance 3 credits. Introductory course for non-business or business majors oriented to personal financial planning (budgeting, career incomes, real estate, stocks, bonds, credit, interest, insurance, Social Security, and personal income taxes) within the context of business situations and business institutions which the student will encounter. D
FIN 116 Personal Investments 3 credits. Addresses the basic concepts involved in the personal investment-making process including goal planning, investment instruments, market mechanics and the institutional environment, and the risk-return determinants of investment quality. (Not available to upper division finance majors).D
FIN 303 Principles of Real Estate 3 credits. Introduction to real estate, brokerage, listing, selling, home ownership, legal descriptions, real estate taxes, liens, contracts, title records, appraising, land use, property developments, residential construction, and closing real estate transactions. D
FIN 310 International Business and Financial Markets 3 credits. Functions/operations of domestic/international financial markets/institutions, shielding corporation cash flows from interest and exchange rate risk. PREREQ: ACCT 201 AND ECON 201-202. F, S, Su
FIN 315 Corporate Financial Management 3 credits. Sources of financing, efficient utilization of capital structure, capital budgeting, dividend policy, and financial control. PREREQ: ACCT 202 OR ACCT 241, AND ECON 201-202. F, S, Su
FIN 403 Real Estate Property Appraisal 3 credits. Development of the concepts of capitalization theory, income approach, abstraction of notes, yields and valuation, residual techniques, mortgage equity and lease value considerations. PREREQ: FIN 315. D
FIN 405 Advanced Corporate Financial Management I 3 credits. Asset valuation models, required returns, risk analysis in capital budgeting models, cost of capital determination, and factors affecting the firm's capital structure and dividend policy. PREREQ: FIN 310, FIN 315 AND MGT 216. F
FIN g431 Financial Modeling 3 credits. Survey of integrative modeling with special applications of computer models. Includes topics from cash flow forecasting, mergers and acquisition, financial structure, and capital budgeting. PREREQ: FIN 315. D
FIN g445 Real Estate Finance 3 credits. Principles and methods of valuing business and residential land and improvements; analysis of sources and methods used in the financing of construction and development. PREREQ: FIN 310 AND FIN 315. D
FIN g448 Financial Management of Depository Institutions 3 credits. An analysis of the managerial issues which affect the financial performance of depository institutions such as capital adequacy, liquidity and asset/liability management techniques, profitability analysis, funding and investment decisions. PREREQ: FIN 310 AND FIN 315. D
FIN 450 Advanced Corporate Financial Management II 3 credits. Investigates working capital management, sources of long-term financing, lease valuation models, bond refunding, market timing and issue pricing decisions, mergers and divestitures, and multinational issues. PREREQ: FIN 315. S
FIN 464 Risk Management and Insurance 3 credits. Risk concepts, statistical applications of risk management (from both the insurer's and the insured's viewpoints), and government regulations pertinent to insurance and annuity programs. PREREQ: FIN 310 AND FIN 315. D
FIN g475 International Corporate Finance 3 credits. Study of financing investment projects abroad including the tapping of overseas capital markets, financing export transactions, hedging foreign exchange risks, and the control alternatives of international business. PREREQ: FIN 310, FIN 315 AND MGT 216. D
FIN g478 Investments 3 credits. Fundamental principles in the risk-return valuation of financial instruments. Includes both the institutional framework in which securities are traded and the application of the capital asset pricing model to portfolio management. PREREQ: FIN 310, FIN 315 AND MGT 216. D
FIN g491 Seminar in Finance 3 credits. Reading, discussion, and preparation of reports on selected topics. Restricted to senior and graduate students in business who have the consent of the instructor. May be repeated with instructor's permission for up to 6 credits. D
FIN g492 Special Problems in Finance 2-3 credits. Research and reports on selected problems or topics in finance. Restricted to senior and graduate students in business, who have the consent of the dean. May be repeated under a different title for a maximum of 9 credits with the permission of the major advisor and the dean. D
FIN 493 Finance Internship 1-3 credits. Internship coordinated by faculty providing significant exposure to financial issues. May not be used to fulfill major requirements. May be repeated for a total of 3 credits. Graded S/U. F, S
Management Courses
Chair and Professor: Jolly
Professors: Gantt, G. Johnson, M. Johnson, Kilpatrick, Pawar, Stratton
Associate Professor: J. Tokle
Assistant Professors: Brown, Marrs, Tanner
Instructor: S. Schou
MGT 101 Introduction to Business 3 credits. Relates the business person and business enterprise to the economy as a whole, describes the major field of business in terms of functions and opportunities, and charts the significant relationship to government and society; develops the panoramic-view social setting, economic functions, and administrative problems present in the managerial functions. D
MGT 215 Small Business Management 3 credits. Analysis of the significant problems encountered in the management and operation of a small business. In-depth exploration of business functions as well as management practices and techniques with emphasis upon problems typically encountered by small businessmen. Appraisal of the activities of the individual entrepreneur in the modern business world. D
MGT 216 Business Statistics 3 credits. Descriptive statistics, probability, confidence intervals, hypothesis testing including one and two sample z/t-tests, chi-square and ANOVA. Emphasis on statistical software to analyze data for business decision making. PREREQ OR COREQ: MATH 143. F, S, Su
MGT 217 Advanced Business Statistics 3 credits. Linear and multiple regression, forecasting and statistical process control. Emphasis on use of statistical software; written and oral communication of statistical information in a business setting. PREREQ: MGT 216. F, S
MGT 261 Legal Environment of Organizations 3 credits. Legal environment as it pertains to day-to-day operation of a business. Emphasis on the legal aspects of relationships of profit and nonprofit organizations, consumers, employees, and government agencies. PREREQ: SOPHOMORE STANDING. F, S, Su
MGT g312 Individual and Organizational Behavior 3 credits. Study of internal structure and function of organizations and management practices. Provides theoretical and conceptual bases for analyzing relationships among individual, group, and total system behavior in achievement of organizational objectives within larger organizational environments. MGT 512 not open to graduate students in business. F, S, Su
MGT 329 Operations/Production Management 3 credits. Basic concepts, philosophy, and techniques of analysis for decision-making at the operational level. PREREQ: ACCT 202 OR ACCT 241, MGT 217, AND MATH 160. F, S, Su
MGT 345 Business Communications 3 credits. Provides the student with the opportunity and motivation to improve communications skills with emphasis on their application to business. Critical reading and writing skills as well as effective public speaking techniques are stressed. PREREQ: 6 HOURS OF ENGLISH COMPOSITION. D
MGT 362 Business Law 3 credits. Background in the field of traditional business law. Topics covered include the law of contracts, sales, agencies, negotiable instruments, and personal property and bailments. PREREQ: MGT261. D
MGT g410 Entrepreneurship 3 credits. Developing new business ideas, initiating a new enterprise, bringing new technology to the market; applying sound business practices involving management, marketing, accounting, finance and CIS to accommodate changing marketing opportunities. PREREQ: NON-BUSINESS MAJORS BY PERMISSION. D
MGT 411 Small Business and Entrepreneurship Practicum 3 credits. Advanced students address eastern Idaho entrepreneurship and small business issues. Projects address complex business problems under the supervision of a senior consultant. Class discussions supplement field work. D
MGT g430 Advanced Operations/Production Management 3 credits. Study of problems of line management in organizations. Major sections include strategy, process analysis, manpower planning, inventories, scheduling, and control of operations. Emphasizes both behavioral and technical aspects of problem solving in the area of operations management. PREREQ: MGT 329 AND MGT g312. D
MGT g434 Productivity and Quality 3 credits. Study of the factors involved in an organization's productivity and quality of product or service. PREREQ: MGT 329 AND MGT g312. D
MGT g441 Organization Behavior 3 credits. Case study approach designed to encourage independent thought in the application of behavioral theories and concepts or organizational problems. Emphasis on integrating theoretical concepts with patterns of organizational direction, control, communications, and decision making. PREREQ: MGT g312. F, S
MGT g450 Manufacturing Strategy 3 credits. Study of the various production alternatives as critical factors in a company's competitive strategies. PREREQ: MGT 329 AND MGT g312. D
MGT g457 Organization Development 3 credits. Integration and utilization of behavioral science knowledge and organization theory in the development of planned organizational change and adaptive techniques to compensate for rapidly changing business environments. PREREQ: MGT g312. S
MGT 460 Problems in Policy and Management 3 credits. A capstone course, which integrates the functional areas of business designed to provide insight into how business decisions are made. PREREQ: SENIOR STANDING AND CIS 300, FIN 310, FIN 315, MGT g312, MGT 329 AND MKTG 325. F, S, Su
MGT g462 Issues In Business and Society 3 credits. Seminar course designed to focus thinking on critical issues facing managers making decisions regarding employees and other stakeholder groups, the community, and the environment. PREREQ: SENIOR STANDING OR CONSENT OF INSTRUCTOR. D
MGT g465 International Business 3 credits. Special emphasis on managerial functions and critical elements of the management process in a firm operating under foreign economic, technological, political, social, and cultural environments. PREREQ: ECON 201 AND FIN 310. D
MGT g473 Human Resource Management 3 credits. Introduction to the methodology of employee selection, employment and development; personnel supervision and management; financial compensation; job analysis; behavioral tools and techniques employed to deal with personnel problems, and contemporary problems of manpower management. PREREQ: MGT 312. F, S
MGT g474 Advanced Human Resource Management 3 credits. In-depth study of selected personnel/human resources management topics, including employee selection, performance evaluation, and compensation administration. PREREQ: MGT 217 AND MGT g473. S
MGT g480 Labor and Employment Law 3 credits. Study of state and federal laws, domestic and foreign, governing employment relationships, including labor-management relations, discrimination and employee rights, work place safety, compensation and benefits, and related topics. PREREQ: MGT 261. F
MGT g483 Industrial Relations 3 credits. Integrated study of principles and practices of collective bargaining and industrial relations. Discussion of methods and techniques in dealing with labor-management problems arising out of contract negotiations and administration. PREREQ: MGT 312. S
MGT g491 Seminar in Management 3 credits. Reading, discussion, and preparation of reports on selected topics. Restricted to senior and graduate students in business who have the consent of the instructor. May be repeated with instructor's permission for up to 6 credits. D
MGT g492 Special Problems in Management 2-3 credits. Research and reports on selected problems or topics in management and organization. Restricted to senior and graduate students in business who have the consent of the dean. May be repeated under a different title for a maximum of 9 credits with the permission of the major advisor and the dean. F, S, Su
MGT 493 Management Internship 1-3 credits. Internship program coordinated by faculty providing significant exposure to management issues. May not be used to fulfill major requirements. May be repeated up to 3 credits. Graded S/U. F, S
Marketing Courses
Interim Chair and Professor: Balsley
Professor: LeBlanc, Schwendig
Associate Professors: Dishman, Nitse
MKTG 325 Basic Marketing Management 3 credits. Introduction to the marketing function in business and other organizations. Environmental aspects of market selection and strategy. Analysis of product, pricing, promotion, and distribution. PREREQ: ECON 201 OR 202. F, S, Su
MKTG 327 Consumer Behavior 3 credits. Analysis of the psychological and sociological aspects of consumer decision-making and behavior including learning, consumer perception, influence of individual predispositions on buying processes, and group influences. PREREQ: MKTG 325. D
MKTG 330 Franchising 3 credits. The franchising method of business is studied from the perspective of the franchisor and the franchisee. Emphasis is on success requirements, franchise regulations, analysis of franchise opportunities, and the franchiser-franchisee relationship. D
MKTG 331 Services Marketing 3 credits. Examines the development, promotion, and management of services. Topics covered include strategic planning, delivery channels and promotional challenges inherent to services. PREREQ: MKTG 325, FIN 315. D
MKTG 342 Retailing Management 3 credits. Operation and management of retail organizations; case problems on retail buying, merchandising, promotion, planning and control. PREREQ: MKTG 325. D
MKTG 350 Personal Selling 3 credits. Attention given to product features, buying motives, selling points, principles and practices of selling, psychology of salesmanship, sales problems, personal requirements, opportunities. PREREQ: SPCH 201, MKTG 325. F, S
MKTG g353 Marketing Analysis Methods 3 credits. Data analysis techniques to improve marketing operations and research. Use of models to assist in understanding marketing phenomena and decision-making. PREREQ: MKTG 325 AND MGT 216, OR MKTG 325 AND GOAL 3. F, S
MKTG g405 Sales Force Management 3 credits. Determination of the amount and allocation of personal sales effort to be applied to the market and methods of organizing, evaluating, and controlling this effort. PREREQ: MKTG325, MKTG 353. F, S
MKTG g426 Marketing Research 3 credits. Evaluation and study of the primary means of providing relevant marketing information to management. Emphasizes problem formulation, consideration of data sources, means of acquiring information, sampling, interpretation of results.PREREQ: MGT 216, MGT 217 AND MKTG325.D
MKTG g428 Marketing Communications 3 credits. Introduction to the promotion process of business enterprises and other types of organizations. Emphasizes the management and implementation of advertising and sales promotion. Includes organizing and operating a sales force. PREREQ: MKTG 325. D
MKTG g431 Purchasing and Materials Management 3 credits. Introduction to purchasing for consumption or conversion by organizational buyers. Analysis of purchasing's role in the firm. Emphasis placed on the interdependence between purchasing and other functional areas of the firm. PREREQ: MKTG 325 AND MGT 329.D
MKTG 432 New Product Management 3 credits. Analysis of new product ideas: screening, business analysis, prototype development, market testing, and commercialization of goods and services. Includes diffusion of innovation issues in consumer and industrial markets. PREREQ: MKTG 325. D
MKTG g452 Marketing Channels and Logistics 3 credits. Analysis of the structure and operations of the channels of distribution from the manufacturer's viewpoint. Includes study of the physical distribution system and the business logistics process. Areas of emphasis are transportation, storage, order processing, location analysis, and the operations of functional middlemen. PREREQ: MKTG 325. D
MKTG 454 Advanced Marketing Management 3 credits. Examines planning and problem-solving activities confronting the marketing manager. Integrates pricing, promotion, merchandising, and physical distribution and relates these to other major functional areas. PREREQ: MKTG 353 AND MKTG g405. F,S
MKTG g465 International Marketing 3 credits. Comparative marketing arrangements are examined. Covers factors which need to be recognized by international marketing managers in analyzing markets, covering foreign operations, and in assessing economic, cultural, and political aspects of international markets. PREREQ: MKTG 325. D
MKTG g475 Competitive Intelligence 3 credits. How to use competitive intelligence to gain strategic advantages. Includes understanding of information gathering techniques, the conversion of information into intelligence, various analysis methodologies, and intelligence dissemination processes. PREREQ: MKTG 325. F
MKTG g480 Marketing on the Internet 3 credits. Understanding and using the Internet for marketing communications. Includes evaluating current sites, developing skills for authoring HTML pages, and developing an Internet marketing strategy and site for an organization. PREREQ: MKTG 325. S
MKTG g491 Seminar in Marketing 3 credits. Reading, discussion, and preparation of reports on selected topics. Restricted to senior and graduate students in business who have the consent of the instructor. May be repeated with instructor's permission for up to 6 credits. D
MKTG g492 Special Problems in Marketing 2-3 credits. Research and reports on selected problems or topics in marketing. Restricted to senior and graduate students in business who have the consent of the dean. May be repeated under a different title for a maximum of 9 credits with the permission of the major advisor and the dean. D
MKTG 493 Marketing Internship 1-3 credits. Internship program coordinated
by faculty providing significant exposure to marketing issues. May not be used
to fulfill major requirements. May be repeated for a total of 3 credits. Graded
S/U. F, S
