*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. Accounting principles, classification of accounts, books of original entry, preparation of financial statements, adjusting entries and closing process, and analysis of major balance sheet and income statement items. 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 111. 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 111. 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 g331 Individual Income 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 g332 Business and Fiduciary Taxation 3 credits. Study of federal income taxation for corporations, partnerships, estates and trusts. PREREQ: ACCT g331. F, S
ACCT 340 Accounting Internship 3 credits. A program coordinated with CPA firms and business accounting departments which will offer one semester of employment (usually Spring) through a structured exposure to that business. A comprehensive report of the work experiences will be required. D
ACCT g342 Advanced Managerial Cost Accounting 3 credits. Advanced quantitative techniques for planning and control. Cost estimation and behavior patterns, mathematical and statistical methodology for cost prediction. PREREQ: MGT 217 AND ACCT 241. 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 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 g452 Accounting Theory 3 credits. The conceptual framework and principles of accounting. Case discussions and research into contemporary accounting literature. PREREQ: ACCT 324. 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 350 AND CIS 382. F
ACCT g457 Advanced Auditing 3 credits. Integration of auditing concepts in case discussions. Research into contemporary auditing literature and data bases. PREREQ: ACCT g456. 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
ACCT g462 Senior Seminar in Accounting 3 credits. Capstone course integrating special problems of financial, managerial, and tax accounting. Emphasis on analytical and communication skills. PREREQ: ACCT g332 AND g461. S
ACCT g463 Accounting Legal Environment 3 credits. Legal issues facing accountants, including business law, forms of organizations, and regulatory requirements. PREREQ: MGT 261 AND ACCT g456. S
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 202 OR ACCT 241. 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
CIS 120 Introduction to Computer Systems 3 credits. Introduction to effective use of digital electronic computers, description of computer systems, use of micro and mainframe computers, data file structure and data storage devices, input/output procedures, computer logic, and computer languages. F, S
CIS 140 Programming in BASIC 3 credits. Study of programming in the BASIC language. Includes program design and flow charting, data structures and file manipulation and introduction to computer software at ISU. D
CIS 220 Foundations of Computer Programming 3 credits. Introduction to fundamental concepts of computers and computer-programming hardware and software, programming with a structured language, data structures, file organization and processing. F, S
CIS 221 Advanced Business Programming 3 credits. Advanced programming using dynamic data structures, file organization and processing, and efficient searching and sorting techniques. Includes study and comparison of a structured computer language and database language. PREREQ: CIS 220. F, S
CIS 276 Advanced Business Programming 3 credits. Advanced study of COBOL and its application to business problems. Emphasis on the use of COBOL for large scale data processing, file organization, searches, sorts, merges, and report formatting. PREREQ: CIS 275. D
CIS 381 Management Information Systems 3 credits. Theory and methodology of the application of information systems to a broad range of organizational functions for various management levels. PREREQ: ACCT 201. F, S, Su
CIS 382 Systems Analysis 3 credits. Study of basic systems analysis skills, using HIPO charts, structured design, top-down approach for the study, design and development phases of the system life cycle. PREREQ: CIS 220 OR CIS 381. F, S
CIS g418 Quantitative Methods 3 credits. Concept of analytical methods, definitions of models involving certainty, total value analysis, marginal analysis, system analysis, linear programming, queuing theory, game theory, etc., as they relate to statistical decision-making. PREREQ: MGT 216. 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 220 OR CIS 275. D
CIS g424 Decision Support Systems 3 credits. Study of the implementation of decision support tools and techniques. PREREQ: CIS 220, FIN 315, AND MGT 216. D
CIS g480 Data Base Management Systems 3 credits. Study of concepts of logical and physical data structures; course also covers types of data base languages including design and implementation of actual DBMS on interactive computer. PREREQ: PROGRAMMING LANGUAGE. 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. The application of artificial intelligence to business and industry. Includes an analysis of the knowledge-based approach to problem solving and information processing systems. PREREQ: 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 220 D
CIS g486 Business System Simulation 3 credits. Study, construction, and operation of computer simulations as aids for management and administrative decisions. PREREQ: MGT 216 AND PROGRAMMING LANGUAGE. 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 381 AND CIS g482 OR PERMISSION OF INSTRUCTOR. D
CIS 488 Senior Project 3 credits. Design, implementation and testing of a large software program. PREREQ: C S g386 OR PERMISSION OF INSTRUCTOR. D
CIS g490 Management of Information Systems 3 credits. Study of the problems associated with the organization, management and operation of a data processing facility. PREREQ: CIS 381. 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
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 202 OR 241 AND ECON 201-202. F, S, Su
FIN 315 Corporate Financial Management 3 credits. Emphasis on the sources of financing and the efficient utilization of funds. Topics include the sources and use of funds, capital structure, capital budgeting, dividend policy, and financial control. PREREQ: ACCT 202 OR ACCT 241, AND ECON 201-202, AND MATH 120. 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. Sequel to Fin. 405, 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 405. 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
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. Frequency distributions, measures of central tendency and dispersion, index number, probability and normal distributions, sampling methods, time series, trends, cycles, inference, simple correlation and regression, and application to business problems. PREREQ: MATH 111. F, S, Su
MGT 217 Advanced Business Statistics 3 credits. Application of statistical techniques with emphasis on the interpretation of computer software output in managerial decision making. PREREQ: MGT 216. F, S, Su
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 non-profit organizations, consumers, employees, and government agencies. 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; analysis of structure and dynamic behavior of operating systems; use of computers and quantitative models in planning and control. PREREQ: ACCT 202 OR ACCT 241, MGT 216, AND MATH 120. 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: MGT 261. D
MGT g373 Personnel 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 g380 Labor Law and Legislation 3 credits. Study of the development of various laws that control, regulate, direct, and protect labor and management. F
MGT g383 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. S
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 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. R2
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. R2
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. R2
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 381, 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 g464 Organization Theory 3 credits. Integrated study of organization theory developed through analysis of classics in the literature of the field. PREREQ: MGT g312. F
MGT g465 International Business 3 credits. Acquaints students with international business. 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. Combination of class lectures, discussions, research papers and cases. PREREQ: ECON 201. D
MGT g474 Advanced Personnel/Human Resources 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 g373. 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
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 202. F, S, Su
MKTG g326 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 MKTG 325. D
MKTG g327 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 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: MKTG 325. F, S
MKTG g353 Methods of Marketing Analysis 3 credits. Selected techniques designed to analyze data leading to improved marketing operations and research. Use of models to assist in understanding marketing phenomena and decision-making. PREREQ: MKTG 325 AND MGT 216, MGT 217. 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: MKTG 325. F, S
MKTG g421 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.
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 g442 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 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 g454 Advanced Marketing Management 3 credits. Study of 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 325, MKTG g353 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 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