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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.
ACCT 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.ACCT 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: ACCT 225.MGMT 290. Introduction to Business Information Systems (3)Fundamental information systems concepts and overview of information
technology. Topics include: computer hardware, software, database management
systems, telecommunications and networks, Internet concepts, decision support
systems, electronic commerce, systems development, and information technology
careers. Prerequisites: SCSC 138 or 141.BADM 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: Students seeking a degree in business must be admitted to
the Professional Program (Upper Division) before enrolling in 300-level and
above business administration and economics courses. Students not majoring in
business must have 54 credit hours earned to take
300-level and above business administration and economics courses. Additional
prerequisites are included in individual course descriptions. Students not
majoring in business can enroll in no more than 29
semester hours of Johnson College of Business and Economics courses, excluding
ECON 221, 222, 291, and 292.ACCT 331.
Intermediate Accounting I (3)Financial accounting theory and
practice as they relate to generally accepted accounting principles and the
accounting standard codification. Included are external financial reports with
emphasis on the balance sheet and the income statement. Emphasis is placed on
differences between US and international standards. Prerequisites: 54 credit
hours earned and ACCT 226.ACCT 332. Intermediate Accounting
II (3)Expands upon the financial accounting concepts and
principles in Intermediate Accounting I and the accounting standard
codification. Key concepts include current liabilities, bonds, earnings per
share, pensions, leases, and stockholders' equity. Emphasis is placed on
differences between US and international standards. Prerequisites: 54 credit
hours earned and ACCT 331 with a minimum grade of C.ACCT
333. Accounting for Decision-making and Control (3)Application of
cost accounting concepts and information used by business organizations to make
strategic organizational and operational decisions. Topics include the role of
planning and control in attaining organizational goals and objectives; the
relationship among cost structures, cost behavior, and operating income;
differential analysis in decision-making and ethical issues for accountants.
Prerequisites: 54 credit hours earned and ACCT 226.
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. Prerequisites: 54 credit hours earned and
ACCT 336. Governmental and Not-for-profit Accounting
(3)Principles and procedures of accounting for the various funds
of governmental and not-for-profit organizations and budgetary accounting for
planning and controlling revenues and expenditures. Prerequisites: 54 credit
hours earned and ACCT 225.
ACCT 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. Prerequisite: 54 credit
ACCT 348. Issues in Commercial Law (3)Corporations, bankruptcy, and the Uniform Commercial Code.
Prerequisites: 54 credit hours earned and ACCT 347.
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. Prerequisite: 54 credit hours earned.
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. Prerequisites: 54 credit hours earned and
MKTG 352. Marketing Communications (3)Selection and implementation of promotional strategies in a dynamic
global marketplace. Focus areas include: integrated marketing communication
processes, psychological, sociological and cultural factors influencing
promotion decision making. Prerequisites: 54 credit hours earned and MKTG
MKTG 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: MKTG 350.
Business Finance (3)Basic concepts of finance related to
decision-making. Prerequisites: 54 credit hours earned, ACCT 225 and ECON
FINA 364. Financial Institutions and Markets (3)Financial institutions, various debt, equity, foreign exchange and
derivative markets and instruments. Topics include security valuation, measures
of risk, financial market innovation; the structure and role of commercial banks
and other financial institutions, including types of risk financial institutions
bear; utilization of financial markets, institutions, and instruments to manage
risk. Prerequisite: 54 credit hours earned, and SBAD 363.
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: 54 credit hours earned and ACCT 225.
Personal Finance (3)Life insurance, health insurance, wills,
trusts, social security, stocks, bonds, real estate, mutual funds, and other
uses of funds. Prerequisite: 54 credit hours earned.
Principles of Organizational Management (3)Survey of functions of
management as they pertain to organizational efficiency and effectiveness using
written assignments and class discussions to focus on group and individual
dynamics, ethics, culture, leadership, decision-making, globalization, employee
engagement, innovationand entrepreneurship, organizational change and workforce
diversity. Prerequisite: 54 credit hours earned.
Operations Management (3)Managing the direct resources required
by the firm to create value through the production of goods, services and
information. There is a strong emphasis on supporting the decision-making
process throughout organizations with quantitative tools and techniques. Topics
may include process selection, quality tools including an introduction to
statistical process control, inventory management techniques and JIT systems,
project management, simulation techniques, and waiting lines analysis.
Prerequisites: 54 credit hours earned, ECON 291 and MATH 121 or equivalent.
MGMT 374. Management of Human Resources (3) Principles, concepts, and techniques for effective and efficient utilization
of personnel including human resource planning, recruiting, selecting, training,
developing, appraising, compensating, and legal issues. Prerequisite: 54 credit
MGMT 377. Advanced Organizational Behavior (3)The study of the impact of individuals, groups and structure on
behavior in a business organization in order to improve organizational
performance. Prerequisites: 54 credit hours earned, and MGMT 371.MGMT 378. The International Business Enterprise (3) Forces and forms in international business: globalization, multinationals,
entrepreneurship, environment, culture, strategy, impact and future.
Prerequisites: 54 credit hours earned and MGMT 371.
Strategic Management of Information Systems (3)Strategic
management and use of information systems (IS) in organizations. Topics include
strategic use of IS resources, organizational impacts of IS use, IS and the
design of work, IS and business processes, IS sourcing, IS governance, funding
IS, managing IS projects, and IS related ethical issues. Prerequisites: 54
credit hours earned, MGMT 290 or SCSC 300 or SIMS 201.
Topics in Metropolitan Business Studies (3) Intensive study in
contemporary areas of business such as corporate responsibility, cultural
diversity and ethics. Topics are selected to meet current industry, faculty and
student interest. Experiential learning is emphasized. May be repeated with
permission of advisor. Prerequisite: 54 credit hours earned and MGMT 371.BADM 399. Independent Study (1-6)Prerequisite: 54
credit hours earned.
ACCT 432. Advanced Federal Income Tax (3)Estates and trusts, partnerships, corporations, foreign income, gift,
and social security taxes. Prerequisite: ACCT 335.
Accounting Control Systems (3)Skills, tools and procedures needed
to evaluate EDP controls. Program, system and business level controls are
presented to show how the accounting, ethical and legal considerations should be
integrated into the design of business accounting and auditing systems.
Prerequisites: (ACCT 331 or ACCT 333) and (MGMT 290 or SIMS 201).
ACCT 435. Auditing (3)Application of the basic
concepts that underlie the financial statement audit process. The application of
those concepts to audit and assurance services as well as the reporting
requirements of the independent auditor are examined. Prerequisites: ECON 292,
ACCT 332; Prerequisite or Corequisite: ACCT 433.
Advanced Auditing (3)Applications of auditing through case
studies and computerized practice sets. Topics include audits of small
businesses, forecasts, projections, compilations and the emerging nature of
international auditing. Prerequisites: ACCT 435. Only offered in the summer.
ACCT 437. Advanced Accounting (3)Accounting for
business combinations, consolidated financial statements, international
transactions, including the use of derivatives in international business;
accounting for partnership establishment and liquidation. Prerequisites: ACCT
ACCT 438. Accounting Theory (3)Focused
research using databases from the Financial Accounting Standards Board, the
Securities and Exchange Commission, and the International Accounting Standards
Board to interpret accounting problems. Prerequisites: ACCT 332 and senior
standing. Only offered in the summer.
MKTG 452. International
Marketing (3)Selection of markets and the development of
marketing strategy in a dynamic global marketplace. The influences of different
demographic, political, legal, cultural, competitive economic, technological,
and natural environments are highlighted in order to conduct business across
political borders. Prerequisites: MKTG 350.
MKTG 455. Topics in
Marketing (3)Study in selected current topics in marketing. May
be repeated with permission of advisor. Prerequisites: MKTG 350.
MKTG 456. Business Marketing (3)Industrial,
governmental, and non-for-profit sector markets as distinguished from personal
household consumption. The methods used by marketers to create marketing
strategies throughout an integrated supply-chain in a dynamic global
marketplace. Prerequisites: MKTG 350.
MKTG 457. Marketing
Research (3)Research methods and procedures used in the marketing
process. Particular emphasis is given to the sources of market data, sampling,
preparation of questionnaires, collection and interpretation of data and the
relation of market research to the policies and functions of the business
enterprise. Emphasis is placed upon differences in life-style, beliefs and
attitudes, and their influences upon the marketing decisions of the firm.
Prerequisites: MKTG 350 and ECON 291 or equivalent.
Marketing Management (3)Strategic marketing decision-making in
integrated organizations competing in the dynamic global marketplace. Focus
areas include: the policy areas of an organization, marketing research,
marketing strategy, buyer behavior, forecasting, cost and profit analysis, and
total quality management. Prerequisite: SBAD 350, 351 and one of the following:
MKTG 352, MKTG 452, MKTG 455, MKTG 456, MKTG 457 or MKTG 459.
MKTG 459. Personal Selling and Sales Management (3) Development of personal selling skills and management of sales function. Focus
areas include: preparation, prospecting, interviewing, trial closes, handling
objections, closing after-sales support, recruitment, selection, motivation,
training, and development, compensation, supervision, and other managerial
topics. Prerequisites: MKTG 350.FINA 461. International
Business Finance (3)Financial management of a multinational
business enterprise. Topics include subsidiary working capital management,
financial analysis of overseas ventures, sources of international capital, funds
remittance policies, trade finance, exchange risk management policies, and
techniques of financial control. Prerequisite: FINA 363.
471. New Business Enterprise (3)Combining business concepts for
creation of new enterprises; experiential focus of developing description of
product and/or services, marketing and operational plans, and structuring
management and organization of the entity. Competencies include compilation of
pro-forma financial statements, startup expenses, capitalization, balance sheet
and capital structure, and projections of revenues, expenses, and cash flows.
Culminates in the presentation of a comprehensive business plan. Prerequisite:
54 credit hours earned and MKTG 350, 363, 371.
MGMT 475. Advanced
Operations Management (3) Theory and application of contemporary
methods of managing production and service operations. Topics may include linear
programming, forecasting, master planning, material requirements planning,
aggregate planning, an introduction to lean systems, supply chain management,
product and process innovation, and competitive strategies in a global market.
Prerequisite: MGMT 372 and ECON 292 or equivalent.
Process Improvement (3)Best practices for identifying,
controlling, and improving the processes with which manufacturing and service
organizations produce value. Topics may include problem solving, statistical
process control, process capability, process improvement philosophy and
strategies, advanced tools and applications for lean systems, and the Six Sigma
methodology. Prerequisites: ECON 292 or equivalent and MGMT 372.
BADM478. Senior Seminar: Business Strategy (3) Understanding how the success of organizations relates to their "strategic
level" decisions with an emphasis on risk management. Students experience
hands-on application with case studies of actual businesses through team and
individual exercises and individual presentations. Prerequisites: Senior
standing and a grade of C or better in all JCBE upper-division business core
BADM 499. Business Internship (1-6)Supervised work experience in the business environment resulting in a
meaningful product for the employing firm and a scholarly project for the
student. A minimum of 42 hours of scheduled work per one hour of academic
credit, periodic class meetings, and individual consultation with the instructor
is required. A contractual agreement signed by the employer, the student, the
instructor, and the dean is mandatory. Prerequisite: 54 credit hours earned-A
student must have earned a minimum of 36 credit hours in business and economics
courses and have an overall GPA of 2.5 or higher or a 2.5 GPA on twelve or more
hours for the previous semester. Pass/fail credit.
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George Dean Johnson, Jr.College of Business and Economics
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Spartanburg, SC 29306
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The University of South Carolina Upstate is accredited by the Southern Association of Colleges and Schools Commission on Colleges to award baccalaureate and masters degrees. Contact the Commission on Colleges at 1866 Southern Lane, Decatur, Georgia, 30033 or call 404-679-4500 for questions about the accreditation of USC Upstate. Comments or Complaints?