Course Descriptions

Accounting Concentration Courses 

ACCT 2003 Introduction to Accounting II (5 cr.)
Introduction to Accounting II is a continuance of the concepts learned in Introduction to Accounting I. The course examines how managers utilize accounting information for decision-making. Students will explore how to develop business plans for both small businesses and larger manufacturing corporations and how to distinguish between the two types of organizations. Development of managerial decision-making skills will be completed through the coverage of cost-volume-profit analysis, performance planning, and budgeting. Students completing this course are expected to have a basic foundation of key managerial accounting concepts and activities. (Prerequisite: ACCT 1003)

ACCT 2002 Managerial Accounting: Introduction to Financial Planning and Analysis (5 cr.)
This course reviews cost-volume-profit analysis, capital budgeting, operational budgeting, forecasting tools, and performance measurement. Strategic management and decision-making using accounting information are emphasized. Case studies and other practical applications are used. (Prerequisite: ACCT 2003)

ACCT 3001 Intermediate Accounting I (5 cr.)
This course reviews the principles of accrual accounting and the accounting cycle and emphasizes the presentation of transactions in financial statements. It emphasizes the conceptual framework and measurement principles underlying financial accounting. Financial statement presentation and format are reviewed. The relationship between the reporting and auditing functions in corporations is emphasized. The course uses the Financial Accounting Standards Board’s Accounting Standards Codification and the International Accounting Standards Board’s International Financial Reporting Standards. (Prerequisite: ACCT 2003)

ACCT 3002 Auditing and Internal Controls (5 cr.)
This course reviews issues related to auditing company financial statements, internal controls, and digital accounting systems. Topics covered include professional ethics, audit planning and documentation, audit evidence, statistical tools, materiality and risk, and audit reports for different assurance and non-assurance services. This course uses the Statements of Audit Standards from the Audit Standards Board and Audit Standards from the Public Company Accounting Oversight Board. (Prerequisite: ACCT 2003)

ACCT 4005 Federal Taxation I: Individual Taxation (5 cr.)
This course reviews the federal income tax structure and the application of income tax accounting to the taxation of individuals and sole proprietorships. Topics include federal income tax laws governing gross income, deductions, calculation of income tax rates, income tax credits, and the alternative minimum tax on individuals. (Prerequisite: ACCT 2003)

Business Courses

WLDN 1000 Dynamics of Walden Success: Learning Lab (1 cr.)
Walden University offers students a dynamic learning environment and a range of support services to ensure academic success. In this course, students immerse themselves in Walden University’s online learning environment and apply skills from the student readiness orientation. In addition, students discover and apply the tools and services that will support them throughout their degree program. Through classroom discussions and the application of key communication principles, students establish an online community of peers and explore their degree program with discipline-specific examples. This course helps students prepare for their Walden academic career and continues their orientation to the university.

ACCT 1003 Introduction to Accounting (5 cr.)
An introduction to accounting, this course takes a top-down approach to understanding introductory accounting documents and procedures by exploring a business’ financial statements including the balance sheet, income statement and cash flow statement. The properties and characteristics of each of these statements is presented and students completing this course are expected to understand what information can be gleaned from these statements both separately and taken as a whole. The course also discusses regulations that need to be followed when preparing the financial statements as promulgated by Generally Accepted Accounting Procedures (GAAP). In addition, the course presents changes to GAAP that will take place when the U.S. adopts International Financial Reporting Standards. (Prerequisites: BUSI 1002 and MATH 1030 or 1040)

BUSI 1002 Introduction to Management and Leadership (5 cr.)
This introductory course addresses the role and functions of managers, specifically principles and procedures for planning, organizing, leading and controlling organizations. Emphasized is the practical application of theory to reality. This course is structured so that students have the opportunity to see the interrelationships among the functions, components and disciplines that comprise the field of management and thereby gain a comprehensive perspective as a foundation for the further study of management. (Prerequisite: COMM 1001)

BUSI 2001 Business Law (5 cr.)
This course is designed to provide an overview of legal issues faced by managers, fundamental legal principles, how to understand contracts, and typical issues managers face, e.g., workplace law, contract disputes, intellectual property. Topics covered include: understanding the fundamental legal principles in business and commerce; understanding and analyzing business contracts; legal issues in interviewing, hiring, and firing; developing, using, and defending intellectual property; and the regulatory context. (Prerequisite: BUSI 1002)

BUSI 2003 Operations (5 cr.)
This course is designed to provide students with an overview of the concepts, methodologies, and applications of business operations management. Students learn about operations as related to the process of transforming resources into products and services. A focus of this course is the responsibility of operations managers to make sound, cost-effective decisions that increase the productivity and competitiveness of both manufacturing and service organizations. The process of planning, implementing, and monitoring operations allows managers to continuously improve in providing high-quality goods and services at low cost. (Prerequisite: BUSI 1002)

BUSI 3007 Knowledge Management (5 cr.)
Students learn how information systems enable organizations to systematically identify, acquire, store, analyze, distribute, and reuse information and knowledge from all sources (e.g., internal and external, explicit and tacit) to enhance organizational productivity and competitiveness. This course extends the theory of Knowledge Management and Intellectual Capital to the development of learning organizations and evaluates the definition of learning organizations and the creation of environments that facilitate knowledge growth and distribution. (Prerequisite: BUSI 1002)

BUSI 3002 Ethical Leadership (5 cr.)
This online leadership course helps prepare students to assume a leadership role in the modern organization. The basic principles of leadership, motivational theory, the importance of communication, and current and future trends are introduced. Students assess, discuss, and learn how to apply their own styles of leadership in the workplace and the community. Emphasis is on ethical leadership through personal and interpersonal effectiveness and organizational development.  Students also learn the importance of followership and the similarities between the roles of follower and leader at all levels of the organization. (Prerequisite: BUSI 1002)

BUSI 3003 Dynamics of Change (5 cr.)
Students examine change as it impacts people, processes, and products. They learn to employ tools for dealing with and managing change. They learn methods for coping with change as an individual, a member of a group, and a member of an organization. (Prerequisite: BUSI 1002)

BUSI 3005 Critical Thinking (5 cr.)
Students become familiar with the importance of the scientific method as the basis for critical thinking and decision-making. Problem-solving and decision-making based on recognizing problems, gathering data, developing alternatives, and choosing a solution are critical skills for the professional manager. Throughout this course, students apply these skills to a variety of everyday business examples. (Prerequisite: BUSI 1002 or COMM 1004)

BUSI 4001 Business Capstone Project–Strategic (5 cr.)
A capstone course is designed to bring together the knowledge gained through the entire program and permits the student to demonstrate competency and mastery in the various course competencies. The major course project in this capstone course is a strategic case study. Students are expected to apply and integrate a variety of skills, tools, and knowledge to assess the strategic issues in a real-world case analysis and arrive at recommendations for change and/or improvement. This course is designed to permit students to demonstrate their understanding and competency in complex problem identification and solution. (Prerequisite: All core business and upper-division business courses)

ECON 1002 Microeconomics (5 cr.)
The principles of microeconomics explain how in a market economy the price system answers the fundamental economic questions: What goods and services are produced and distributed, and how and for whom? The behaviors of households that supply factors of production—natural resources, labor, and capital—to firms, and that purchase consumer goods and services from firms, are examined. Also examined are firms that maximize profit through their decisions about acquiring factors of production, controlling costs of production, choosing the optimal level of output, competing with other firms under different market structures, and making investment decisions about entering new markets. (Prerequisite: MATH 1030 or 1040)

FNCE 3001 Financial Management (5 cr.)
The principles of finance are examined from an applied perspective of the difficult strategic and operational decisions that exist in the business environment. The general objective of this course is to provide decision-makers with the financial and managerial finance theory, concepts, and tools necessary to make better financial management decisions as well as to conduct sound financial analysis. (Prerequisite: ACCT 1003)

HRMG 3001 Human Resource Management (5 cr.)
This course provides students with a comprehensive overview of human resource management. Traditional topics such as job analysis and design, recruitment, selection, performance appraisal, training, staffing, career management, compensation, benefits, health and safety, and employee relations are examined. Technology-based resources are also evaluated. (Prerequisite: BUSI 1002)

ISYS 3001 Information Systems in Enterprise (5 cr.)
An introduction to enterprise information systems, this course reviews their characteristics, their impact on the enterprise, their role in organizations, and their current architectures, enabling tools, and project cycles. (Prerequisite: BUSI 1002)

MRKT 3001 Marketing (5 cr.)
Students examine basic marketing functions and the execution of successful marketing processes. They gain a fundamental understanding of marketing concepts, practices, terminology, associated technologies, and practical applications including customer relationship management. (Prerequisite: BUSI 1002)

STAT 2001 Statistics (5 cr.)
This course examines the fundamentals of probability and descriptive and inferential statistics. Hypothesis testing, simple regression and correlation analysis are covered, with emphasis on the application of these techniques to business decision-making. The analysis and application of statistics in cases are stressed. (Prerequisite: MATH 1030 or 1040)

MGMT 4401 Management and Organizational Behavior (5 cr.)
The focus of this course is on human behavior in the context of the organization in a domestic and/or a trans-national setting. Students gain an understanding of the concepts of human and organizational functioning, with emphasis on application of these concepts to managerial problems and solutions in both domestic and trans-national settings. Students examine individual perception, attribution, and learning; differences in personality; career development; motivating and rewarding employees; and making effective decisions. This course also provides an overview of ethics and the ethical issues faced by domestic and trans-national organizations and managers, social responsibility, communications, motivation, and leadership. By focusing on the elements of national culture, students examine the impact culture has on leadership and management as well as the day-to-day operational issues endemic to trans-national and global businesses. Finally, students investigate the management of diversity in the workplace, especially in a trans-national and global setting. Learning is accomplished through a diagnostic approach employing text readings, individual and case analyses, quizzes and exercises, and a final individual organizational plan. This course is ideally suited to current and potential managers either currently operating in an international environment or contemplating doing so. (Prerequisite: BUSI 1002)

BUSI 1000 Developing Student Portfolios (1 cr.) OPTIONAL
This course provides students with the framework for developing a student portfolio. Students learn about the value of creating a student portfolio and how it is used to communicate and demonstrate their academic accomplishments. Students are introduced to tools and techniques that help them to develop, manage, and maintain their portfolios. They demonstrate the ability to apply the structure and methods presented in this course by composing a high-level design and comprehensive outline for a student portfolio.

Finance Concentration Courses

FNCE 4101 Corporate Finance (5 cr.)
Students gain an understanding of the decisions made by finance managers in organizations. These decisions include choosing between competing investment opportunities; valuing assets; measuring risk and return; financing the firm’s operations; making dividend policy and capital structure decisions; and valuing financial instruments. (Prerequisite: FNCE 3001)

FNCE 4102 Financial Institutions and Markets (5 cr.)
This course investigates the following financial markets: money, bond, mortgage, stock, foreign exchange, and derivative security markets. Students learn about the operation and regulation of commercial banks, thrift institutions, insurance companies, securities firms, investment banks, finance companies, mutual funds, and pension funds. (Prerequisite: FNCE 4101)

FNCE 4103 International Finance (5 cr.)
This course introduces students to the field of international finance. Primarily, emphasis is on international financial markets and the macroeconomics of international financial flows. Topics include foreign exchange, international securities markets, and international banking. (Prerequisite: FNCE 3001)

Human Resource Management Concentration Courses

HRMG 4201 Strategic Human Resource Management (5 cr.) 
Students learn to align human resource management functions and activities with corporate strategic goals. Strategies—such as incentive cash and/or stock compensation programs, employee ownership, and non-monetary rewards—are compared and contrasted. The impact on employee motivation and retention is also examined. (Prerequisite: HRMG 3001)

HRMG 4202 Human Resource Development and Change (5 cr.)
This course addresses the process of human resource development and organizational change, including training and development, leadership development, and performance improvement through topics such as learning principles, interventions, employee orientation and socialization, performance management and coaching, and diversity. (Prerequisite: HRMG 4201)

HRMG 4203 Human Resource Management: Analysis and Problems (5 cr.)
The role of human resource management is examined in the areas of performance appraisal systems, compensation, and labor-management issues. The role of federal regulations, including equal opportunity, sexual harassment, discrimination, and other employee-related regulations, is reviewed. (Prerequisite: HRMG 4202)

Information Systems Concentration Courses

ISYS 4301 Business Process Design (5 cr.)
The concepts and methodology for business process design are presented in this course. Emphasis is placed on how information systems serve as enablers for business process design. Students learn how to analyze business processes and redesign them for dramatic results. This course includes case studies that provide practical application of the concepts and methodologies. (Prerequisite: ISYS 3001)

ISYS 4302 Management of Technology (5 cr.)
This course examines the key concepts in management of information technology and the role of technology managers. It presents management of technology from both a process and a system perspective, and investigates major technical issues involved in innovation and implementation. (Prerequisite: ISYS 4301)

ISYS 4303 Case Study: Project Management (5 cr.)
This course explores the theory and practice of how to manage projects. Topics include effective project management styles, critical factors for project success, organizational support systems that enhance projects, project authority, and ethics in project execution. Students develop a comprehensive strategic plan for managing technology, using a project management approach. (Prerequisite: ISYS 4302)

International Business Concentration Courses

MGMT 4100 International Business Operations (5 cr.)
This course encompasses the major aspects of international business environments and operations with an emphasis on the strategic and operational issues that firms face when they do business abroad. Key themes include the political, legal, and economic challenges of operating in a global environment; the design, implementation, and control of international business operations; and the socio-cultural aspects of doing business globally. (Prerequisite: BUSI 2003)

FNCE 4103 International Finance (5 cr.)
This course introduces students to the field of international finance. Primarily, emphasis is on international financial markets and the macroeconomics of international financial flows. Topics include foreign exchange, international securities markets, and international banking. (Prerequisite: FNCE 3001)

MRKT 4502 International Marketing (5 cr.)
Students are introduced to the world of international marketing. Students explore cultural, legal, technological, and financial aspects of various countries. In addition, students learn to apply the tools of the marketing management process to the international environment. (Prerequisite: MRKT 3001)

Management Concentration Courses

BUSI 3007 Knowledge Management (5 cr.)
Students learn how information systems enable organizations to systematically identify, acquire, store, analyze, distribute, and reuse information and knowledge from all sources (e.g., internal and external, explicit and tacit) to enhance organizational productivity and competitiveness. This course extends the theory of Knowledge Management and Intellectual Capital to the development of learning organizations and evaluates the definition of learning organizations and the creation of environments that facilitate knowledge growth and distribution. (Prerequisite: BUSI 1002)

FNCE 4101 Corporate Finance (5 cr.)
Students gain an understanding of the decisions made by finance managers in organizations. These decisions include choosing between competing investment opportunities; valuing assets; measuring risk and return; financing the firm’s operations; making dividend policy and capital structure decisions; and valuing financial instruments. (Prerequisite: FNCE 3001)

HRMG 4201 Strategic Human Resource Management (5 cr.)
Students learn to align human resource management functions and activities with corporate strategic goals. Strategies—such as incentive cash and/or stock compensation programs, employee ownership, and non-monetary rewards—are compared and contrasted. The impact on employee motivation and retention is also examined. (Prerequisite: HRMG 3001)

Marketing Concentration Courses

MRKT 4501 Marketing Management (5 cr.)
This course is designed to instruct students in creative decision-making for marketing mix, channels of distribution, and industrial and international marketing. Special emphasis is on the development, organization, implementation, and control of the marketing plan. (Prerequisite: MRKT 3001)

MRKT 4502 International Marketing (5 cr.)
Students are introduced to the world of international marketing. Students explore cultural, legal, technological, and financial aspects of various countries. In addition, students learn to apply the tools of the marketing management process to the international environment. (Prerequisite: MRKT 3001)

MRKT 4503 Case Study: Services Marketing (5 cr.)
Students evaluate the difference between product and service marketing, service marketing mix, total quality management, customer perceptions of services, and pricing of services. Students develop a comprehensive market plan in the context of real-world service challenges. (Prerequisite: MRKT 4502)

Small Business Management Concentration Courses

BUSI 3008 Corporate Entrepreneurship (5 cr.)
This course examines how corporations succeed and grow by embracing a culture of innovation and entrepreneurship within the organization. Students study current models for corporate entrepreneurship and innovation that align with the strategic objectives of the enterprise. Students also examine the design of repeatable and sustainable processes that leverage existing business practices and support entrepreneurial initiatives. (Prerequisite: BUSI 1002)

BUSI 4002 Small Business Ventures (5 cr.)
This course focuses on evaluating business concepts and business plans for small businesses so that students can develop strategies for successfully launching, operating, and managing a small business. Students examine the small business life cycle and explore resources available to small business owners. Real-world case studies—covering content ranging from legal matters to employment decisions—expose students to the challenges of running a small business enterprise. Topics covered include: startup business ideas; franchising; financing the small business; legal structure; employment decisions; ethical considerations; and global opportunities for small businesses. (Prerequisite: BUSI 3008)

BUSI 4003 Marketing Strategies for Small Business (5 cr.)
This course addresses the unique aspects of marketing a small business. Students examine market definition, product development, and diversification strategies designed to help small business owners expand their business reach. Students study effective ways small businesses can leverage technology such as e-commerce, social media, and other online marketing methods. (Prerequisite: BUSI 3008)

BUSI 4004 Customer Relationship Management for Small Business (5 cr.)
In this course, students examine the impact of operating decisions on customer relationships as they relate to building, maintaining, and growing a loyal customer base. Students assess approaches to customer relationship marketing and management for competitive advantage. They also evaluate strategies for excellence in customer service within a culture driven to meet and exceed customer expectations. (Prerequisite: BUSI 3008)

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