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COURSE DESCRIPTIONS

ACCOUNTING (ACC)

Accounting 125 is a prerequisite for Accounting 126, and the Accounting 125-126 sequence is required for all accounting, management, marketing, and international business majors.

ACC 125 PRINCIPLES OF ACCOUNTING I

An introduction to accounting concepts for financial reporting. Accounting theories and principles relative to asset valuation, liability reporting, and income determination will be examined. The uses and limitations of external financial reports will be emphasized. Foley, Marino, Niece, Sullivan/Three credits

ACC 126 PRINCIPLES OF ACCOUNTING II

A consideration of some of the more complex areas of financial accounting and an introduction to managerial accounting and its role in the planning and control of business operations. Changes in financial position, analysis of financial statements, cost accounting, and budgeting will be examined. The impact of accounting information on internal decision making will be emphasized. Foley, Marino, Niece, Sullivan/Three credits

ACC 200 INTERMEDIATE ACCOUNTING I

An intensive study of financial accounting and reporting problems. The class will discuss generally accepted accounting principles as applied to income determination, cash, receivables, investments, inventories, and productive resources. Emphasis is on the theory and practice of providing useful information to external financial statement users. Prerequisite: ACC 125-126. (Fall) Foley/Three credits

ACC 201 INTERMEDIATE ACCOUNTING II

A continuation of ACC 200. Discussion focuses on debt and equity capital issues, leases, pensions, earnings per share, income taxes, and cash flow. Prerequisite: ACC 200. (Spring) Foley/Three credits

ACC 210 COST ACCOUNTING

Deals with the processing, reporting, and use of accounting data for managerial decision making. Focuses on the use of cost accounting as a highly developed quantitative device for the selection and achievement of objectives. Emphasis on cost/volume/profit relationships, job-order costing, process costing, activity-based costing, standard costs, budgeting, capital budgeting, and performance evaluation. Prerequisite: ACC 125-126. (Fall) Niece/Three credits

ACC 211 ACCOUNTING INFORMATION SYSTEMS

The overall objective of the course is to develop a framework for the analysis and design of accounting information systems. Based on this framework, the objective is then to show the student how to analyze accounting information systems that satisfy the transaction processing, reporting, decision making, and internal control requirements. Prerequisite: ACC 125-126. (Spring) Niece/Three credits

ACC 215 BUSINESS LAW I

An analysis of the legal environment of business. Emphasis is on the basic structure of legal rights and obligations and their impact on business decisions. Prerequisites: Not open to Freshmen, preference to Junior and Senior business majors. (Same as MGT 215) Fitzpatrick, Kingsley/Three credits

ACC 310 FEDERAL INCOME TAXES

The course will focus on the Federal Internal Revenue Code, its origins, organizations, principles, and application. The emphasis will be on the tax consequences of decisions made by both individuals and corporations. Specific practical problems will be used to illustrate the application of many of the basic principles of taxation. Consideration will be given to the historic, economic, and social causes and effects of tax law. Prerequisite: ACC 201 or permission of instructor. (Fall) Sullivan/Three credits

ACC 316 BUSINESS LAW II

Intended for students preparing to sit for the CPA exams. Business Law II will examine the law of contracts, corporations, partnerships, negotiable instruments, agency, and other topics. Special emphasis will be placed on the Uniform Commercial Code. Prerequisite: senior accounting majors. (Spring) Fitzpatrick/Three credits

ACC 320 ADVANCED ACCOUNTING

This course concentrates on advanced applications of financial accounting concepts not considered in depth in previous courses. Topics covered may include partnership organization, operation, and liquidation; business combinations; special financial reporting issues, interim reports, business segments; Securities and Exchange Commission requirements; and financial reporting by multinational companies. The objective of the course is to expand and refine the problem-solving techniques introduced in ACC 200-201. Prerequisite: ACC 200-201. (Spring) Marino/Three credits

ACC 331 FRAUD EXAMINATION

This course examines the subject of fraud from both management and accounting perspectives. Utilizing a variety of techniques including text, lecture, case studies, and occasional training videos, the course seeks to familiarize students with the conditions which facilitate fraud, the profile of the fraud perpetrator, common types of fraud, and methods of prevention, detection, and resolution. Numerous historical cases of fraud are examined. Prerequisites: ACC125-126, MGT100. Marino/Three credits

ACC 350 PERSONAL FINANCIAL MANAGEMENT

This course will examine personal choices and their impact on the realization of an individual’s financial objectives. The overall personal financial plan is the focus of the course and, accordingly, the course will include discussion of investment selection, housing, inflation, transportation, consumer credit, insurance, and record keeping. It will provide students with a solid grounding in personal financial management principles. Prerequisite: Senior standing or instructor’s permission. (Spring) Foley, Sullivan/Three credits

ACC 385 INDEPENDENT STUDY IN ACCOUNTING

Open to highly qualified junior and senior majors. Permission of the department chair is required. Staff/Three credits

ACC 399 INTERNSHIP IN BUSINESS

This course is open to Junior/Senior students approved by the instructor and the department chair who meet the college-wide internship standard of a minimum GPA of 2.8. It provides the interning student with a valuable experimental learning opportunity, and includes field-based training experience in either the private, industrial, not-forprofit, or governmental sectors. It requires the student to design a seminar project in consultation with the instructor. Students must attend regular seminar meetings to complete regular academic assignments and share observations about the internship. All students must complete a major paper on academic concepts related to the work experience. Diodati, Hunter/Three credits

ACC 420 AUDITING

An examination of the theory and practice of auditing. Emphasis is on generally accepted auditing standards, professional liability of auditors, ethics of the accounting profession, the structure and conduct of the audit, and the preparation of the auditor’s report. Prerequisites: Senior standing and ACC 200-201. (Fall) Marino/May be taken without Lab for Three credits or with Lab for Four credits

ACC 420L AUDITING LAB

This optional lab course is open only to Senior Accounting majors concurrently enrolled in ACC 420. Through the use of an audit practice case and Lotus 1-2-3 and other audit software, it examines the role of the personal computer as an audit tool while reinforcing conceptual foundations presented in ACC 420. Primarily for students interested in public accounting. Presumes a working knowledge of Lotus 1-2-3 software. (Fall) Marino/One credit

IDS 250 (CSL) INDIVIDUAL INCOME TAX ASSISTANCE

This course will combine the study of low-income taxpayers with community service learning. Students will examine sociological issues, such as social class, in addition to researching individual tax credits targeted at low-income taxpayers. They will also become proficient with tax software. Students will apply their learning through the electronic preparation of tax returns for low-income Worcester residents. (Spring) Niece, Staff/Three credits

MANAGEMENT AND MARKETING (MGT) MGT 100 MANAGEMENT AND ORGANIZATIONAL BEHAVIOR

This course introduces and emphasizes the systems approach to investigating organizational structures, processes, functions, and dynamics. It applies selected theories and principles to such organizational phenomena as power, authority, conflict, motivation, communication, and managerial/leadership style to explore individual, interpersonal, and group behavior in the organization. The course builds an understanding of key managerial skills and the interpersonal, informational, and decision-making roles of managers which support effective performance. The course examines the planning, organizing, staffing, motivating, communicating, and controlling functions. MGT 100 should not be taken in same semester as MGT 101. Diodati, Harvey, Hunter, McNett, Mohaghegh, Morrison, Murphy/Three credits

MGT 101 PRINCIPLES OF MARKETING

This introductory course assesses the impact of environmental forces on the practice of marketing. Students will learn the fundamentals of the marketing mix. The course covers the following: target market identification, market research, consumer behavior, product positioning, distribution, communications (personal selling, advertising, sales promotion, and public relations), and pricing decisions. Should not be taken in same semester as MGT 100. DeWitt, Diodati, Harvey, Hunter, Mohaghegh/Three credits

MGT 200 COMMUNICATION THEORY

An introduction to the study of Communication, required of all Organizational Communication majors. This course includes a survey of basic theories of the human communication process, and an examination of communication theory in five business related contexts: (1) group communication; (2) inter/intra cultural communication; (3) interpersonal communication; (4) mass communication; and (5) organizational communication. Hunter/Three credits

MGT 210 QUANTITATIVE METHODS

Focuses on problems and issues of management and administration relevant to the process of problem identification, problem-solving, decision making, and coping with environment uncertainties. Covers introduction to deterministic and stochastic models and linear programming, optimization algorithms, variations of the simplex model, network models, queuing models. Examines computer solutions to appropriate problems in business, economics, and management. Prerequisites: CSC 113, ECO 115, MGT 100. Not open to Freshmen. Mohaghegh/Three credits

MGT 215 BUSINESS LAW I

An analysis of the legal environment of business. Emphasis is on the basic structure of legal rights and obligations and their impact on business decisions. Prerequisites: Not open to Freshmen, preference to Junior and Senior Business Studies majors. (Same as ACC 215) Fitzpatrick, Kingsley/Three credits

MGT 220 PRODUCTION AND OPERATIONS MANAGEMENT

Examines the productive function of a variety of organizations using two approaches: manufacturing management and operations management (applicable to services, not-forprofit, and public organizations). Develops an understanding of such standard tools and techniques as forecasting, process design, inventory models, break-even analysis, and project scheduling. Deals with topics pertaining to capacity management, such as facilities planning and technology planning. Prerequisite: MGT 210. (Spring) Mohaghegh/Three credits

MGT 300 HUMAN RESOURCES MANAGEMENT

This course examines the relationship of an employee to the total organization. It investigates strategic human resources decisions, such as job evaluation and design, human resources planning, and recruiting/selecting. It also explores administrative decisions, such as training and development, performance appraisal, promotion and transfer, compensation, discipline, employee relations, and due process. The course focuses on new and changing responsibilities of the personnel manager, such as affirmative action, safety and health, demands for job satisfaction, and environmental protection. Prerequisites: MGT 100, and Junior/Senior standing. Harvey/Three credits

MGT 301 THE ENVIRONMENTS OF BUSINESS

Investigates selected components of the macro-environment which surround any organization, and which have a growing impact on managerial processes and decisionmaking. Specifically examines changing business values, the impact of rapidly changing technology, business ethics, government-business relations, and rapidly shifting societal expectations. Also explores selected issues such as business responsibility with regard to pollution control, energy conservation, health and safety of employees, and employment of minorities. Prerequisites: MGT 100 and Junior/Senior standing. (Fall) Murphy/Three credits

MGT 302 MANAGEMENT INFORMATION SYSTEMS

Examines the role of information in the organization for purposes of defining and implementing goals and objectives and guiding operational decisions. Treats information as a key organizational resource parallel to people, money, materials, and technology, and views information and its uses within a general systems framework in its utilization for purposes of planning, operations, and control. It also surveys specific MIS tools such as simulations, planning, programming, budgeting system, flowcharting, and cybernetic theory. Prerequisites: CSC 113, MGT 100, and Junior/Senior standing. (Spring) Mohaghegh/Three credits

MGT 303 PURCHASING AND SUPPLY MANAGEMENT

This course is designed to provide the student with an understanding of the planning and controlling of the total flow of materials through an organization. Topics to be covered include purchasing, quality assurance, sources of supply, international buying, contracts and pricing practices, negotiation, make or buy decisions, institutional and government purchasing, legal considerations, computerbased systems, traffic, receiving, storage, and control of materials and final products so that the usage of personnel, facilities, and capital is optimized. Case studies will enhance the learning objectives. Prerequisites: CSC 113, MGT 100, and Junior/Senior standing. (Fall) Mohaghegh/Three credits

MGT 304 BUSINESS RESEARCH

Students will learn how to scan the environment of changing conditions in order to identify specific business opportunities and problems. The course teaches the following techniques for collecting and analyzing data: research objectives, research design, data collection, sampling procedures, field work, statistical analysis, and reporting the research findings. Discussion focuses on how business research fits the decisionmaker’s needs. Prerequisites: MGT 101, ECO 115, and Junior/Senior standing or permission of instructor. (Spring) Diodati, Hunter, Mohaghegh/Three credits

MGT 306 INTERNATIONAL MARKETING

This course explores marketing across national boundaries and within foreign countries, as well as the coordination of marketing in multiple international markets. It examines plans, strategies, and tactics that are developed to cope with the problems and opportunities presented in the international arena. Specific topics will include cultural differences, marketing intelligence, foreign market entry, product policy, distribution, advertising/promotion, pricing, planning, and controlling the international marketing organization. The student will be exposed to the unique challenges and the decision-making processes that are integral to marketing on a global basis. An appreciation will be developed for the everchanging environmental factors and risks (economic, cultural, and political/legal) that impact the international marketing field. The course will include readings, lectures, discussions, cases, reports, and presentations. Prerequisites: MGT 100, MGT 101, and Junior/Senior standing or permission of instructor. Diodati, Hunter, McNett, Murphy/Three credits

MGT 307 INTERNATIONAL MANAGEMENT

This course provides an in-depth examination of the managerial issues confronting managers as they plan, organize, staff, and control global/transnational operations. The basic premise is that management in a global environment differs in many ways from management of a firm doing business within national boundaries. Specific topics include the cultural context of international business, planning, implementation, personnel selection, labor relations, communication, motivation, control, and ethics/social responsibility. The course includes readings, lectures, cases, experiential exercises, and discussions. Prerequisites: MGT 100, MGT 101, and Junior/Senior standing or permission of instructor. Diodati, Hunter, McNett, Murphy/Three credits

MGT 308 CONSUMER MARKETING BEHAVIOR

This course is an in-depth examination of the processes involved when individuals or groups select, purchase, use, and dispose of products, services, and ideas to satisfy their needs and wants. Understanding consumer behavior from the complex perspectives of environmental, individual, and psychological influences provides a foundation for the formulation of effective marketing strategies. Prerequisite: MGT 101. DeWitt, Diodati, Harvey/Three credits

MGT 309 MARKETING MANAGEMENT

Relying on real world cases, students will learn to apply marketing concepts. This course will develop the application of specific analytic techniques, the ability to distinguish opinion from fact, and the articulation of decisions that can be defended on economic and practical grounds. Cases will cover a wide range of marketing topics, including target market and segmentation, consumer behavior, product strategy and positioning, pricing, promotion, strategy formulation, and optimum use of the marketing mix. Prerequisites: MGT 101 and Junior/Senior standing. DeWitt, Diodati, Hunter/Three credits

MGT 310 ADVERTISING

This course is an in-depth treatment of all of the activities involved in presenting a non-personal, sponsor-identified message about a product, service, or organization to the consumer. Topics included are advertising campaign objective-setting, message creativity and development, optimal media mix selections, and advertising agency coordination. Prerequisite: MGT 101. DeWitt, Diodati/Three credits

MGT 311 DIVERSITY IN THE WORK FORCE

The purpose of this seminar is to explore the issues and the challenges of managing an increasingly diverse work force. The course focuses on preparing students to work and to manage in multicultural organizations. Special emphasis is placed on topics related to the impact of gender, race, and ethnicity, and other differences on interpersonal relations and group behavior within a managerial organizational context. Prerequisite: Senior standing or permission of instructor. Harvey/Three credits

MGT 312 SALES MANAGEMENT

This course examines all facets of the personal communication process used to persuade a prospective customer to purchase a good, service, or idea. This is accomplished from both the perspective of the salesperson and the Sales Manager. Included in this in-depth examination are topics, such as outbound and inbound (800 & 900) telemarketing, types of sales organizations, the personal selling process, sales force recruitment and selection, sales force motivation, and compensation. Prerequisite: MGT 101. DeWitt, Diodati, Harvey/Three credits

MGT 314 SERVICES MARKETING

This course examines the marketing of services from the perspective of managers responsible for the day-to-day execution of business plans and strategies. Topics include: the Nature of Services, the Service Consumer, Service Delivery Systems, Services Management, Services Marketing Communications, and Services Pricing Strategies. Prerequisite: MGT 101. DeWitt, Diodati/Three credits

MGT 315 SERVICES MANAGEMENT

This course provides students with the concepts and tools necessary to manage service operations effectively. The strategic focus should also provide entrepreneurially inclined students with the foundation to start their own service business. The course explores the dimensions of successful service firms, prepares students for enlightened management, and suggests creative entrepreneurial opportunities. Beginning with the service encounter, service managers must blend marketing, technology, people, and nformation to achive a distinctive competitive advantage. This course looks at service management from an integrated viewpoint. The material integrates marketing, strategy, technology, and organizational issues. Prerequisites: MGT 100, MGT 101. Mohaghegh/Three credits

MGT 316 PUBLIC RELATIONS

This is a practitioner-level course which melds business goals and the writing process to deliver a set of skills which bridges the information gap between organizations and their publics. Topics include: Basics of Style, Media Relations, Press Releases, Brochures, Newsletters, Magazines, Annual Reports, Media Copy Writing, Speech Writing, and the use of Web Pages. Prerequisite: MGT 101. DeWitt, Diodati/Three credits

MGT 318 ASIAN BUSINESS PRACTICES

This course examines the evolving business practices of Asian countries vis-`a-vis a scrutiny of influences, such as history, geography, demography, religion, value systems, politics/legal structures, and language(s). This will provide the student with both a multicultural sensitivity and a basic set of skills for functioning in specific Asian markets. The course is grounded, but certainly not limited to, the major countries of the region: China (PRC/ROC), Japan, North and South Korea, Brunei, Indonesia, Malaysia, Philippines, Singapore, Thailand, India, Pakistan, Sri Lanka, Vietnam, Myanmar, Cambodia, and Laos. Prerequisite: MGT 100, MGT 101, or permission of instructor. Diodati, Murphy/Three credits

MGT 320 EUROPEAN BUSINESS PRACTICES

The course examines the evolving business practices of European countries vis-à-vis a scrutiny of influences, such as history, geography, demography, religion, value systems, politics/legal structures, and language(s). This will provide the student with both a multicultural sensitivity and a basic set of skills for functioning in specific European markets. The course is grounded, but certainly not limited to, the major countries of the region: Austria, Belgium, Denmark, Finland, France, Germany, Greece, Ireland, Italy, Luxembourg, Netherlands, Portugal, Spain, Sweden, and the United Kingdom. Prerequisite: MGT 100, MGT 101, or permission of the instructor. Diodati/Three credits

MGT 325 SMALL BUSINESS AND ENTREPRENEURSHIP

The course is designed to provide a comprehensive and integrated introduction to the challenges of starting and managing a small business. In this course, students will build on an interdisciplinary foundation of accounting, management, and marketing to address the problems and decisions of starting, growing, and managing a small business. Prerequisites: MGT100, MGT101, ACC125, ACC 126. Foley, Harvey/Three credits

MGT 330 FRAUD EXAMINATION

This course examines the subject of fraud from both management and accounting perspectives. Utilizing a variety of techniques including text, lecture, case studies, and occasional training videos, the course seeks to familiarize students with the conditions which facilitate fraud, the profile of the fraud perpetrator, common types of fraud, and methods of prevention, detection, and resolution. Numerous historical cases of fraud are examined. Prerequisites: ACC125-126, MGT100. Marino/Three credits

MGT 333 STRATEGIC MANAGERIAL COMMUNICATIONS

Strategic Managerial Communication studies communication within the organization as a key component of strategy implementation. This course investigates the vital role of communication as a mode of strategy implementation through an understanding of strategy-related management behavior. The course examines organizational theory within several contexts: organizations communicating to employees and to the outside world, as well as internal communication among employees and supervisors. Prerequisites: ENG 130, MGT 100, MGT 101, MGT 200. (Spring) DeWitt, Hunter, McNett/Three credits

MGT 334 INTERNATIONAL COMMUNICATION: ORGANIZATIONAL PERSPECTIVES

This course is an introduction to the major theories and concepts of intercultural communication as they apply to business organizations. It emphasizes a process approach to the study of written, oral and non-verbal communication between persons of different cultures as they communicate with each other, work together on teams, and conduct business negotiations. Prerequisite: MGT 100. Harvey/Three credits

MGT 344 SPORTS MARKETING

Students electing this course explore the various segments of the sports business in the United States and around the world. The course utilizes the basic elements of strategic marketing (consumer, product, price, place, and promotion) and relates them to the business of sports. Topics include the consumer as a sports participant and spectator, the fan cost index, sponsorships, endorsements, event marketing, sports advertisements, sports media, sporting goods, lifestyle marketing, and more. Prerequisite: MGT101. Staff/Three credits
MGT 385 INDEPENDENT STUDY IN MANAGEMENT, MARKETING, INTERNATIONAL BUSINESS, OR ORGANIZATIONAL COMMUNICATION

Open to highly qualified junior and senior majors. Permission of the department chair is required. Staff/Three credits

MGT 395 SPECIAL TOPICS IN MANAGEMENT, MARKETING, INTERNATIONAL BUSINESS OR ORGANIZATIONAL COMMUNICATION

This course permits the study of selected topics as designated by the instructor. Topics will change each time the course is offered. Staff/Three credits

MGT 398 PORTFOLIO MANAGEMENT

Professional communicators must possess sound knowledge of their current skills and abilities as well as an understanding of the expectations of professional employment. In order to remain competitive in today’s changing work environment, professional communicators collect and showcase their skills, abilities, knowledge, and experience in a portfolio. The portfolio development process will assist the student to recognize and document the transferable skills they have already acquired through formal education and informal learning experiences. Students will analyze their prior learning within the context of the communication profession. They will document prior learning (knowledge and skills) and identify skills that they may need or want to develop in the future. The portfolio they develop will include at least 10 elements ranging from a basic resume and professional network to writing samples and work that demonstrates computer competency. The portfolio will help the student develop a learning plan and action plan to enhance his/her competitiveness in the workplace and within the communication profession. Prerequisite: MGT 101. Staff/Three credits

MGT 399 INTERNSHIP IN BUSINESS

This course is open to Junior/Senior students approved by the instructor and the department chair who meet the college-wide internship standard of a minimum GPA of 2.8. It provides the interning student with a valuable experiential learning opportunity, and includes field-based training experience in either the private, industrial, not-for-profit, or governmental sectors. It requires the student to design a seminar project in consultation with the instructor. Students must attend regular seminar meetings to complete regular academic assignments and share observations about the internship. All students must complete a major paper on academic concepts related to the work experience. Prerequisite: Permission of Instructor DeWitt, Diodati, Hunter/Three credits

MGT 400 BUSINESS STRATEGY

This course serves to integrate prior studies in management, marketing, human resources, organizational behavior, production, finance, and accounting. The primary objective is to develop the student’s ability to think strategically in analyzing industry and competitive situations facing a business in order to formulate a strategic action plan. Prerequisites: Senior Management majors and ECO 325. (Spring) Hunter, McNett, Morrison, Murphy/Three credits

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