| 225. Financial Accounting | (3) Principles of external financial reporting for business entities, including income measurement and determination of financial position. Prerequisites: SMTH 120 or 121 or 126. Fall, Spring, Summer. |
| 226. Managerial Accounting | (3) Attention-directing and problem solving functions of accounting in relation to planning and control, evaluation of performance, and special decisions. Prerequisite: SBAD 225. Fall, Spring, Summer. |
| 290. Introduction to Business Information Systems | (3) Fundamental information systems concepts and overview of information technology. Topics include: computer hardware, information systems software, telecommunications, Networks database and spreadsheet applications, business applications, and the Internet, Electronic commerce, and the World Wide Web. Prerequisites: SCSC 138 or 141. Fall, Spring, Summer. |
| 298. Gateways to Business | (3) Nature of business and business skills required for success in the twenty-first century. Business environments in the Upstate are discussed in relation to individual career goals. Note: Junior standing (60 semester hours earned) is a prerequisite for all 300 level or above business administration and economics courses. Additional prerequisites are included in individual course descriptions. |
| 331. Intermediate Accounting I | (3) Financial accounting theory and practice as they relate to generally accepted accounting principles. Included are external financial reports with emphasis on the balance sheet and the income statement. Prerequisite: SBAD 226. Fall, Spring. |
| 332. Intermediate Accounting II | (3) Liability section of the balance sheet relative to generally accepted accounting principles. Included are preparation and analysis of the statement of cash flow, issues of income determination, inter period tax allocation, and special issues such as pensions and leases. Prerequisite: SBAD 331 with a minimum grade of C. Fall, Spring. |
| 333. Cost Accounting | (3) Cost accounting for production management. Cost systems for internal control, standard cost, inventory planning and control, capital budgeting; relationship between cost accounting and other quantitative areas; and other current cost topics are included. Prerequisite: SBAD 226. Spring. |
| 335. Individual Tax Planning | (3) Federal income tax law as it relates to planning individual transactions to minimize income taxes. Includes preparation of individual tax returns. Prerequisite: SBAD 226. Fall. |
| 336. Fund Accounting | (3) Principles and procedures of accounting for the various funds of governmental and institutional organizations and budgetary accounting for planning and controlling revenues and expenditures. Prerequisite: SBAD 225. |
| 347. Legal Environment of Business | (3) Legal system; crimes and torts; consumer law, anti-trust, labor and
employment law; environment and insurance; contracts and agency; business ethics; and international matters. Fall, Spring, Summer. |
| 348. Issues in Commercial Law | (3) Corporations, bankruptcy, and the Uniform Commercial Code. Prerequisite: SBAD 347. |
| 350. Principles of Marketing | (3) Exchange relationships between buyers and sellers in a dynamic global marketplace. Focus areas include: environmental analysis, marketing research, buyer behavior, marketing strategy, business ethics, and the societal impacts of marketing activity of integrated marketing organizations. Fall, Spring, Summer. |
| 351. Consumer Behavior | (3) Consumer decision-making processes in a dynamic global marketplace. Selected concepts from psychology, sociology, economics, anthropology, and other behavioral disciplines are examined to develop a managerial perspective on predicting and interpreting consumer responses to marketing strategies. Prerequisite: SBAD 350. Fall. |
| 352. Marketing Communications | (3) Integration of business objectives with specific institutional characteristics to demonstrate marketing channel management as fundamental to success of the business enterprise. Research and the use of models in selected areas of channel management are emphasized. Prerequisite: SBAD 350. |
| 353. Marketing Channels | (3) Integration of business objectives with specific institutional characteristics to demonstrate marketing channel management as fundamental to success of the business enterprise. Research and the use of models in selected areas of channel management are emphasized. Prerequisite: SBAD 350. |
| 363. Business Finance | (3) Procurement and management of wealth by privately owned profit-seeking enterprises. Prerequisites: SBAD 225 and SECO 291. Fall, Spring, Summer. |
| 364. Financial Institutions and Markets | (3) Financial institutions and money and capital markets with consideration of their roles in the intermediation process. Emphasis is on the goals of these institutions and how they accomplish these goals within regulatory and tax constraints in highly competitive markets. Prerequisite: junior standing. |
| 365. Principles of Investments | (3) The conceptual and analytical framework for formulating investment policies. An overview of the traditional securities markets for stocks, bonds, options, and non-traditional investment such as financial futures, commodities, and international markets is emphasized. Prerequisite: junior standing. Fall. |
366. Principles of Real Estate | (3) Principles of property utilization, the law dealing with ownership, titles and liens; determinants of value; the real estate cycle; regulatory legislation; current problems in urban and suburban land use; city structure and planning. |
| 369. Personal Finance | 3) Life insurance, health insurance, wills, trusts, social security, stocks, bonds, real estate, mutual funds, and other uses of funds. Summer. |
| 371. Organizational Management and Behavior | (3) Survey of functions of management and forms of organizational behavior demonstrated in all types of organizations, with a focus on quality,competitiveness and the global environment, and a heavy emphasis on managing workforce diversity. Fall, Spring, Summer. |
| 372. Operations Management | (3) Managing the direct resources required to provide an organization's goods and services. There is a strong emphasis on quantitative decision making tools and techniques. Topics include process selection, quality tools, and inventory. Prerequisite: SECO 291 and SMTH 121 or equivalent. |
| 374. Management of Human Resources | (3) A line and staff function utilizing modern-day concepts and practices. Topics include: employment, training, employee services, compensation, industrial relations, and legal constraints. Spring. |
| 377. Working in Teams | (3) Participation in and leadership of collaborative work groups. Concepts, skills and techniques needed to make work groups function effectively are included. Prerequisite: junior standing. |