Course Descriptions Furman University

Accounting

111 Principles of Financial Accounting

Theory and practice of accounting as applied to the corporate form of business organization. Analysis of business transactions, valuation of assets and liabilities, determination of income, and preparation and interpretation of financial statements. 4 credits.

301 Principles of Managerial Accounting

Prerequisite: ACC-111
The use of accounting information by management in planning, control and decision-making in business enterprises. Topics include production decisions, activity-based costing, budgeting and standards, and capital investment decisions. Business Block ONLY. 4 credits.

311 Intermediate Financial Accounting I

Prerequisite: ACC-111
In-depth study of financial accounting standards, the accounting process, and problems related to presenting income statements and balance sheets for business enterprises. Consideration of working capital accounts, non-current assets, non-current liabilities, and related income statement accounts. A significant service learning project is a required component of this course. 4 credits.

312 Intermediate Financial Accounting II

Prerequisite: ACC-311
In-depth study of financial accounting standards and problems related to presenting an enterprise's balance sheet, income statement and statement of cash flows. Topics include investments, stockholders' equity, dilutive securities, tax allocation, pensions, leases and revenue recognition. 4 credits.

320 Cost Accounting

Prerequisite: ACC-311
Collection and utilization of cost data by management for short-term planning and control purposes. Topics include cost-volume-profit relationships, product-costing methods, flexible budgets, standard cost variances and cost allocations. 4 credits.

330 Auditing

Prerequisite: ACC-312
An intensive conceptual and applied introduction to auditing and assurance in society. Emphasis on knowledge about assurance services as well as the skills and attitudes required for success in the accounting profession. Focus on financial statements audits as well as other assurance services. 4 credits.

340 Federal Income Taxation

Prerequisite: ACC-111. ACC-312 recommended.
Current federal income tax law pertaining to individuals, partnerships and corporations. Focus on compliance matters with supplementary study in tax planning and research fundamentals. 4 credits.

350 Accounting Information Systems

Prerequisite: ACC-111
Examining and analyzing of systems that process accounting information using transaction cycles in both manual and automated environments. Focus on design, development and implememntation of systems including relevant processes, controls and technologies. 4 credits.

360 International Accounting

Prerequisite: ACC-312
Intermediate level study of International accounting. An overview of the area of international accounting focusing on the accounting issues encountered by multinational companies engaged in international trade and invested in foreign operations. The accounting issues unique to multinational corporations, with respect to foreign operations. The various functional areas of accounting in all countries of the world. 4 credits.

370 Advanced Financial Accounting

Prerequisite: ACC-312
Study of business combinations and related consolidated financial statement issues, accounting for foreign operations, and accounting for derivatives. 4 credits.

450 Advanced Topics in Accounting

Prerequisite: ACC-312
Selected topics in the field of accounting not covered in other courses. 4 credits.

501 Independent Study

Majors may pursue and independent study project in sooperation with any member of the department. Topics and the type of project will vary with the interests of the individual students. Variable credit.

503 Individualized Internship

Individualized internships approved by a designated faculty sponsor. Students develop objectives for the internship experience, read relevant literature, prepare written assignments, and submit reflective summaries of their internship activities. Course will not contribute to major requirements in accounting or business administration. Pass-No Pass ONLY. Variable credit.

Business Administration

150 Perspectives on Business

An introduction to the various functional areas of business (accounting, finance, marketing, and operations) with emphasis on their integration. Other topics of importance, such as globalization, ethics and corporate social responsibility, and the impact of new technology, will also be addressed and examined in the context of the current business environment. In addition, the course will examine the intersection of business with various other subject that are traditionally taught in the liberal arts. For non-Business Administration majors ONLY. 4 credits.

200 Business At the Top of the World

A study of businesses and the industry/economic base in one of the world's financial centers. Students will study the key strategic issues that confront important organizations in the New York area, and will have the opportunity to interact with executives in these organizations. The intent of the course is to understand how and why New York became and remains the economic hub of the United States, and to develop an understanding of the nature of competition in New York's (and many of America's) key industries. May Experience ONLY. 2 credits.

230 Problem Solving and Decision Making for Management

Prerequisite: ECN-111
Study of decision making and problem solving processes in business. Evaluation of processes prone to failure and best practices that lead to effective or improved decisions. The framing of business decisions, the causal analysis of problems, identification of alternatives, and the assessment of potential consequences of decision choices. 4 credits.

300 Chinese Business Practices

A study of current business practice and protocol in China. Includes lectures at Suzhou University, tours and briefings at multinational enterprises in various Chinese cities, and cultural exchange activities with Chinese students and tours of cultural sites. May Experience ONLY. 2 credits.

305 Global Sustainability

Hands-on learning of sustainable business practices in organizations. Investigating strategies and management control and effective implementation techniques. Addressing project management and evaluations of appropriate technology. May Experience ONLY. 2 credits.

311 International Business

Prerequisite: ECN-111
Examination of managerial, marketing, financial and accounting implications of the international operations of business enterprises. The underlying economic principles, institutional and regulatory frameworks, and the environmental and political constraints. Emphasis on multinational enterprise. 4 credits.

312 Sustainable Corporation

GER: NE (Humans and the Natural Environment)
Business applications of sustainable development and corporate strategies based on economic, environmental and social criteria. How the corporate world plays a central role in making progress toward sustainability. The inter-relatedness of business and natural systems, and how corporations use sustainability as a value driver. 4 credits.

315 Human Resource Management

Human resource planning and management. Impact of internal and external forces on the organization's human resources. Experiential exercises and cases relate theory and practice. 4 credits.

320 Marketing Principles

Prerequisite: ECN-111
Introduction to the field of marketing with a detailed study of the marketing concept, including market segmentation, consumer behavior and external environments. Focus on processes of product development, pricing, distribution and promotion. For non-Business Administration majors ONLY. 4 credits.

321 Marketing Strategy

Introduction to the field of marketing with an emphasis on strategy. Course includes detailed study of the marketing concept, including market segmentation, consumer behavior and external environments. Focus on processes of product development, pricing, distribution and promotion. Business Block ONLY. 4 credits.

325 Digital Marketing

An examination of new and existing digital marketing formats and how each are used in the marketing plan process as well as how they are used to achieve overall strategic objectives. Students will gain real-world experience while learning how to assess emerging digital trends, while addressing the multitude of challenges/opportunities facing marketing executives in; acquiring customers, generating quality leads, building brands, enhancing customer relationships, analyzing consumer behavior and activating and loyalizing customers in an ever changing digital marketplace. 4 credits.

330 Operations Management

Prerequisite: CSC-105, ECN-225 and MTH-145 or MTH-150
Issues associated with the manufacture of products and the delivery of services. Topics include operations strategy, quality management, product and service design, process planning, technology decisions, facility location and layout. For non-Business Administration majors ONLY. 4 credits.

331 Operations and Technology Management

Issues associated with the manufacture of products, technology and the delivery of services. Topics include operations strategy, quality management, product and service design, process planning, technology decision-making, facility location and layout. Business Block ONLY. 4 credits.

335 Management Information Systems

Prerequisite: CSC-105
The role of information in supporting business operations, managerial decision-making, and organizational strategy. Topics include technology concepts, inter-networked enterprises, functional area applications, systems development, and effective management of information resources. 4 credits.

337 Business Analytics

Prerequisite: MTH-145 or MTH-150
An introduction to statistical and predictive analytical tools to find patterns in data, identify relationships among operational variables and business outcomes, and to provide insight into complex decision making situations. 4 credits.

340 Introduction to Finance and Markets

Prerequisite: ACC-111, ECN-225 and MTH-145 or MTH-150
Introduction to financial markets analyzing the sources and costs of funds available as well as factors affecting their allocation. For non-Business Administration majors ONLY. 4 credits.

341 Introduction to Corporate Finance

Goals of the firm in the context of the financial markets in which it operates. Emphasis on analyzing the sources and costs of funds available as well as factors affecting their allocation. Business Block ONLY. 4 credits.

350 Business Law

The study of law and society. Topics include the judicial system, the basic law of contracts, including offer and acceptance, consideration, form of the agreement, defenses, and breach of contract, the law of assignment and third party beneficiary contracts, and the law of agency. 4 credits.

360 Performance Management Analysis

GER: HB (Empirical Study of Human Behavior)
Introduction to fundamental principles and methods of Behavior Analysis as applied to performance improvement in organizations. Students will interview local business managers/owners, learn to pinpoint areas for performance improvement, develop measurement systems, and design and evaluate evidence-based solutions to performance-based workplace deficiencies. 4 credits.

411 Entrepreneurship and New Venture Development

Entrepreneurship in society and the characteristics of entrepreneurs and their organizations. Topics include: how opportunities are discovered, the conditions of markets and industries that must be weighed in choosing to enter them, and the resources to establish a new venture and build it into a successful enterprise. 4 credits.

420 Marketing Research

Prerequisite: BUS-320 or BUS-321 and ECN-225
Emphasis on the importance of a marketing information system. The types and sources of information required for marketing planning and decision making. Topics include the research process, techniques, design and methodologies. Concepts applied through case studies or projects in the business community. 4 credits.

421 International Marketing

Prerequisite: BUS-320 or BUS-321
Management of global marketing operations with emphasis on the strategic distribution, promotion, product, and pricing issues faced by firms engaged in world trade. An in-depth examination of the economic, financial, cultural and political/legal infrastructures that affect the marketing function in different countries and regions. 4 credits.

422 Integrated Marketing Communications

Prerequisite: BUS-320 or BUS-321
Introduction to the field of advertising and promotions management from a systematic, organizational standpoint. Focus on traditional advertising, but also on other areas of marketing communication such as direct marketing, sales promotion, interactive media, publicity/public relations, sponsorship marketing, point-of-purchase communications, and personal selling. 4 credits.

423 Consumer Behavior

Prerequisite: BUS-320 or BUS-321
Study of internal and external influences on consumer behavior as an applied science. Emphasizes behavioral, social, and motivational aspects of buyer decision-making. Underscores the dynamic relationship of the consumer to society, business strategy, and economic markets. 4 credits.

430 Integrated Process Improvement

Prerequisite: BUS-330 or BUS-331
Integration of Lean and Six Sigma methodologies to achieve process improvement by identifying, analyzing and formulating solutions to problems. Topics include: lean thinking, six sigma quality, lean and six sigma tools, process mapping, project selection, introduction to design of experiments, and team dynamics. 4 credits.

440 Investments Management

Prerequisite: ECN-111, ECN-225 and BUS-340 or BUS-341
Study of various investment alternatives along with the nature of the markets in which they are traded. Primary emphases on security analysis and portfolio composition as well as matching portfolios to investment objectives. 4 credits.

441 International Finance

Prerequisite: ECN-111, ECN-225 and BUS-340 or BUS-341
Study of international markets and the financial operations that take place in those markets. The financial aspects and operations of multinational corporations are highlighted. Topics include: exchange rate behavior and risk management, financing of international operations, and international capital budgeting. 4 credits.

442 Financial Institutions

Prerequisite: ECN-111
The nature of the funds sources and asset preferences of the major financial institutions, as well as an overview of the financial markets within which they function. Point of view is that of decision makers operating within the institutions. 4 credits.

450 Strategic Management

Prerequisite: ACC-301, BUS-321, BUS-331 and BUS-341
Course for seniors in business administration. The process of strategic management, including industry and competitive analysis and strategy formulation, implementation and evaluation. Knowledge from the different functional areas of business is integrated and focused on the solution of complex business problems. Oral and written communication emphasized. 4 credits.

501 Independent Study

Majors may pursue an independent study project in cooperation with any member of the department. Topics and the type of project will vary with the interests of individual students. Variable credit.

503 Individualized Internship

Provides students the unique opportunity to participate in an internship in which he/she gains both practical work experience and academic credit.

Students will prepare objectives for the internship, keep a daily journal with weekly reflections, read various books on management topics, prepare written assignments on these topics, and prepare a final paper about their internship experience. Pass-No pass ONLY. Variable credit.

505 Structured Internship

Internships are developed by the student and approved by the faculty supervisor. Students develop objectives for the internship experience, read relevant literature, prepare written assignments, submit weekly journals and reflective summaries, and write a final paper. Student will attend meetings with the faculty supervisor. Will not contribute to the accounting or business administration major. Pass-No pass ONLY. Variable credit.

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