Department of Business Administration

The mission of the North Georgia College & State University’s Department of Business Administration is to provide a quality undergraduate education in accounting, finance, management, and marketing and to prepare graduates to be leaders in their respective careers and communities. The first priority is student learning, followed by intellectual contributions primarily in applied research and teaching, and service relevant to professional organizations and the local community.

Consistent with this mission, the Department of Business Administration’s objectives are to:

• Build students’ business leadership abilities on the liberal arts foundation provided by the University.
• Equip all business students, regardless of major, with an understanding of accounting, business law, economics, finance, international business, management, marketing, production and operations, statistical methods, and strategic management.
• Provide students with practical leadership experiences inside and outside of the classroom.
• Demonstrate teaching excellence in the classroom.
• Participate in and provide leadership to relevant professional and community service organizations.
• Create and disseminate intellectual contributions in the areas of teaching and applied research.

Ultimately, the Department of Business Administration’s objective is to produce graduates who are known regionally and nationally as leaders in their respective business disciplines, or the military, and in their communities.

Programs of Study
The Department of Business Administration offers courses of study leading to the Bachelor of Business Administration with majors in accounting, finance, management, and marketing. In addition, the department offers a minor in business administration for students majoring in areas outside of business.

Each student declaring a major in business will be assigned an academic advisor from the Department of Business Administration faculty who will assist in planning and scheduling coursework to progress toward a degree. Students pursuing a minor in business administration are advised by the Department Head.

A student who desires a degree in business administration will be expected to follow a logical sequencing of courses and make satisfactory progress toward completing one of the specific programs of study. As an example, students enrolling in 3000- and 4000-level business administration courses will be expected to have completed all core curriculum requirements; therefore, some courses will build on foundation material (e.g., English and math) even though the specific courses may not be listed as prerequisite.

Coursework leading to a Bachelor of Business Administration degree, beyond Areas A-E of the Core Curriculum, is divided into four clusters: 1) Area F, 2) Common Professional Component, 3) Major Specific Courses, and 4) Electives. The 18 hours in Area F provide the foundation for the majors. The 27 – 30 hours in the Common Professional Component introduce students to core areas that are important for all business majors. The 21 hours specific to the major allow students to specialize in one business discipline. The 9 – 12 hours of electives allow students to explore individual areas of interest. Elective hours may be used to take a variety of courses, to complete a minor outside of business, to complete coursework leading to a double major, or to include military science credit.

Additional courses in accounting are available for students who wish to complete the educational requirements necessary to take the national examination required to become a Certified Public Accountant (CPA). A complete explanation of the requirements for licensure as a CPA is available from the Georgia State Board of Accountancy.

Enrollment Eligibility
Any regularly admitted student to North Georgia College & State University who meets the stated prerequisites may enroll in courses taught in business administration. The prerequisites vary depending on the level of the course. For courses at the 2000 level, students must have passed the prerequisites listed in the course description; for courses at the 3000 or 4000 level, students must have passed the stated prerequisites with a grade of C or better.

In addition to the specifically stated prerequisites, most 3000 and 4000 level courses also require the completion of ACCT 2101, ACCT 2102, ECON 2105, and ECON 2106 with a grade of C or better in each of these courses. Courses with the additional restriction are noted with a * next to the course name in the course descriptions. The only 3000 and 4000 level business courses that may be taken prior to completion of these four courses are BUSA 3110, BUSA 3490, FINC 3440, MGMT 3661, and MKTG 3700. The Department Head must approve any exception to this requirement.

Location and Frequency of Course Offerings
All courses required for each major and for the minor are taught during the day on the main North Georgia College & State University campus in Dahlonega. Selected 2000 level courses are offered in the evening in Dahlonega. Business courses required in Area F and in the Common Professional Component are offered each semester. Courses specific to the major are offered at least once each year. Students should consult with their academic advisor and the posted schedule of classes to establish a logical sequence of courses that will allow them to complete prerequisites prior to the time that advanced courses are taught.

All 3000 and 4000 level courses required for each major are taught in the evening on the Gainesville College campus. Students must be admitted to North Georgia College & State University to take these classes. Courses in the Common Professional Component and 3000 level accounting courses are offered on the Gainesville campus at least once a year; and courses specific to the finance, management, and marketing majors and 4000 level accounting courses are offered every other year.

The evening program is designed for part-time students who have completed an Associate of Arts degree in Business Administration, or the equivalent, and who desire to continue their education by attending evening classes.  Since all courses are not offered every semester, students must plan ahead to ensure that prerequisites will be met and progress toward graduation will be timely. A faculty member from North Georgia is available to advise students on the Gainesville College campus.

Graduation Requirements
In addition to meeting the requirements specified under “Academic Regulations” for all degrees, candidates for the Bachelor of Business Administration degree must:

• Complete at least half of the semester hours required for the combined Common Professional Component and major specific courses at NGCSU; at least 12 of these semester hours must be specific to the major;
• Complete at least three semester hours of communications (This requirement can be met with ENGL 2238 in Area F or some other communications course);
• Complete at least three semester hours of computer applications or information systems (This requirement can be met with CSCI 1100 and CSCI 1150 or some other course);
• Complete the appropriate 2000 level math course(s);
• Earn a grade of C or better in each major specific course and in BUSA 4995;
• Achieve a GPA of at least 2.0 in the combined Common Professional Component and major specific courses with no more than one grade of D in Common Professional Component.

Bachelor of Business Administration

Major in Accounting, Finance, Management, or Marketing

Core Curriculum Requirements 60 hours
All baccalaureate degree programs at NGCSU have as a requirement the satisfactory completion of at least 60 semester credit hours comprising the six areas of the core curriculum. A complete description of Areas A-E of the core curriculum can be found on page 84. Individual degree programs may specify exceptions and/or particular courses which must be taken within each Area A-E of the core curriculum. Those exceptions and/or course requirements, and Area F of the core curriculum are shown below.

Area F Business Administration - 18 hours

Physical Education Requirement:
PHED 1000 Wellness or three physical education activity courses at the 1000 and 2000 level.

Common Professional Component - 27-30 hours

Courses Appropriate to Major - 21 hours
Accounting:

Finance:

Management:

Marketing:

Basic physical education courses are not to be included.
Due to the global nature of business, the Business Administration faculty strongly recommends that Business Administration students use some of their electives to gain knowledge of a foreign language.

Business Administration Minor

Minor in Business Administration - 18 hours
To complete a minor in Business Administration, candidates must earn a grade of C or better in each of the following courses:

ACCT 2101 Principles of Financial Accounting
ECON 2106 Principles of Microeconomics
FINC 3440 Principles of Finance
MGMT 3661 Fundamentals of Management
MKTG 3700 Principles of Marketing
Three additional hours of 3000-4000 level business courses approved by the Department Head and minor advisor.

COURSES IN BUSINESS ADMINISTRATION

ACCT 2101 Principles of Financial Accounting 3 hours
Prerequisite: Completion of math requirement in Area A. A study of the underlying theory and application of financial accounting concepts. This course should be taken during the fall semester of the sophomore year, or before, by accounting or finance majors.

ACCT 2102 Principles of Managerial Accounting 3 hours
Prerequisite: ACCT 2101. A study of the underlying theory and application of managerial accounting concepts, including analysis of financial statements for usefulness in decision making. This course should be taken during the spring semester of the sophomore year, or before, by accounting or finance majors.

ACCT 3310 Intermediate Accounting I * 3 hours
Prerequisite or Corequisite: FINC 3440. A detailed intermediate level study of financial accounting through examination and application of generally accepted accounting principles for assets, liabilities, equity, revenues and expenses, primarily within the corporate business environment. These courses should be taken during the junior year, or before, by accounting majors.

ACCT 3320 Intermediate Accounting II * 3 hours
Prerequisite: ACCT 3310. A continuation of ACCT 3310.

ACCT 3350 Federal Income Taxation * 3 hours
Prerequisite: ACCT 3310 or FINC 3440. A federal income tax course, involving a study of general concepts of income, deductions, and federal income tax. Planning for small business owners is emphasized including the interaction of ordinary income, capital gains, and self employment tax. Tax research is introduced. This course should be taken during the junior year, or before, by accounting majors.

ACCT 3380 Fraud Examination * 3 hours
Prerequisite: FINC 3440. An introductory study of occupational fraud. The cross-disciplinary nature of the course makes it appropriate and useful for both accounting and non-accounting majors.

ACCT 3399 Special Topics in Accounting * 3 hours
A study of a selected specialized area of accounting pertaining to a specific career interest or objective of a student.

ACCT 4310 Advanced Issues in Financial Accounting * 3 hours
Prerequisite: ACCT 3320. A study of complex financial accounting topics such as leases, income taxes, pensions, business combinations, and foreign currency transaction, and translations. Also, a study of the basics of financial recording and reporting for governmental and other nonprofit entities.

* Enrollment requires compliance with the Department of Business Administration Enrollment Eligibility Requirements (p. 111) and completion of the listed prerequisites or consent of the Department Head.

ACCT 4320 Consolidations and Partnerships * 3 hours
Prerequisite: ACCT 3320. Study and extensive application of financial recording and reporting for business combinations, emphasizing the cost method of applying the purchase method; partnership accounting, including formation, operation, ownership changes, and liquidation.

ACCT 4330 Accounting Information Systems * 3 hours
Prerequisite: ACCT 3320. A study of the concepts, components, development tools, and development steps of accounting information systems.

ACCT 4331 Payroll Accounting Systems * 1 hour
Prerequisite: ACCT 3320. An independent study of payroll systems to include the requirements for payroll records, computation and payment of wages, social security taxes, withholding taxes, and unemployment compensation. The course is designed for those students expecting to seek employment with smaller accounting firms and industry.

ACCT 4350 Advanced Federal Income Taxation * 3 hours
Prerequisite: ACCT 3350. This course discusses the tax problems of establishing, operating, and liquidating business entities including C corporations, S corporations, partnerships, estates, and trusts. The interaction of tax problems of the business entity and small business owner are emphasized. Estates and trust are discussed. Tax research is conducted, state tax issues are discussed, and tax preparation software is used.

ACCT 4360 Cost Accounting * 3 hours
A study of manufacturing costs and cost accumulation systems. Job order, process, and standard cost systems are examined, along with direct costing and financial statement analysis. This course should be taken during the senior year by accounting majors.

ACCT 4370 Managerial Accounting * 3 hours
A study of the use of accounting information as a tool in the decision-making process. Measuring cost to help managers maximize profit is the emphasis of the course. Major emphasis is given to variable cost analysis. Cash flow, cash budgeting, capital budgeting, and financial statement analysis are also discussed.

ACCT 4380 Auditing * 3 hours
Prerequisite: ACCT 4330. This course is a study of auditing standards and objectives and the steps involved in planning, performing, and completing an audit. Emphasis is placed on professional standards, ethics and legal responsibilities of public accountants, the study and evaluation of the internal controls within a company, and the preparation of audit reports.

* Enrollment requires compliance with the Department of Business Administration Enrollment Eligibility Requirements (p. 111) and completion of the listed prerequisites or consent of the Department Head.

ACCT 4385 Auditing Applications * 3 hours
Prerequisite: ACCT 4380. This course is designed to apply knowledge of auditing methods in planning, performing, and completing an audit engagement. Emphasis is placed on risk analysis, internal control evaluation, sampling methodology, decision making, and documentation in audit work papers.

ACCT 4903 Georgia Intern Program in Accounting * 3 hours
Prerequisites: Completion of Area F, junior or senior status, completion of ACCT 3310, and minimum cumulative overall G.P.A. of 3.00. An elective available only for accounting majors. Special application is required. Grading is S or U.

ACCT 4906 Georgia Intern Program in Accounting * 6 hours
Prerequisites: Completion of Area F, junior or senior status, completion of ACCT 3310, and minimum cumulative overall G.P.A. of 3.00. An elective available only for accounting majors. Special application is required. Grading is S or U.

BUSA 3110 Statistical Analysis for Production, Operations, & Management (W) 3 hours
Prerequisites: MATH 2400 and CSCI 1100. A second course in statistical methods with special reference to applications in business and industry. Topics include data collection, sampling, regression, forecasting, and statistical quality control. This course should be taken as soon as the prerequisites are satisfied.

BUSA 3120 Production and Operations Management * 3 hours
Prerequisite: MATH 2400. This course familiarizes the student with the nature and scope of production and operations management in modern industry. The topics emphasized include operations philosophies, operations strategy, inventory control, project management, scheduling, and other current topics selected by the instructor.

BUSA 3490 Personal Finance 3 hours
Prerequisites: Completion of math requirement in Area A and junior or senior status. A study of a use of individual funds, including budgeting, mortgages, insurance, equity investments, debt investments, mutual funds, asset allocation, and retirement. Significant on-line research is required. A course available to students from any major; for business majors, the course is an elective.

BUSA 3810 Business Law * 3 hours
An overview of the legal system with special emphasis on contracts, sale of goods under the U.C.C., negotiable instruments, risk-bearing devices, and basic law of real property, personal property, wills, trusts, and estates. Reference is made to current legislation affecting business.

* Enrollment requires compliance with the Department of Business Administration Enrollment Eligibility Requirements (p. 111) and completion of the listed prerequisites or consent of the Department Head.

BUSA 3995 Leadership in Business * 3 hours
A look at the individual worker in the business world. Topics covered include developing personal vision, assessing personal strengths, identifying employment opportunities, concepts of supervising and supervision, personal ethics in business, surviving in turbulent times, networking, exercising leadership, career advancement, and remaining current in the business discipline. Topics will be presented from the perspective of current business professionals. Available as an elective for business students. Grading is S or U.

BUSA 3999 Readings in Business Administration * 1 hour
Independent reading from selected literature in the fields of accounting, economics, finance, management, and marketing. The course may be an independent study under the supervision of a member of the business faculty or may be a formal class. Written and oral reports will be expected of each student in connection with each of the assigned readings. This course may be taken a total of four times.

BUSA 4527 International Business (O) * 3 hours
Prerequisites: FINC 3440, MGMT 3661 & MKTG 3700. An analysis of the mechanics of doing business abroad including theories of trade, methods of trade, and balance of payments. In addition, the effect of cultural, economic, environmental, legal, political, and sociological differences on U.S. business operations abroad will be linked with the functional areas of international business: accounting, finance, management, and marketing.

BUSA 4528 Travel Abroad / International Business * 3 hours
An elective course designated to introduce students to the international environment. The course consists of travel abroad to observe business and cultural differences. The trip is preceded by several class meetings in preparation for the trip; a session after the trip is required. Special application is required, and enrollment is limited. This course may be substituted for BUSA 4527 in the Common Professional Component.

BUSA 4903 Georgia Intern Program in Business Administration* 3 hours
Prerequisites: Completion of Area F, junior or senior status, and minimum cumulative overall G.P.A. of 2.50. An elective available only for Business Administration majors. Special application is required. Grading is S or U.

BUSA 4906 Georgia Intern Program in Business Administration* 6 hours
Prerequisites: Completion of Area F, junior or senior status, and minimum cumulative overall G.P.A. of 2.50. An elective available only for Business Administration majors. Special application is required. Grading is S or U.

BUSA 4909 Georgia Intern Program in Business Administration* 9 hours
Prerequisites: Completion of Area F, junior or senior status, and minimum cumulative overall G.P.A. of 2.50. An elective available only for Business Administration majors. Special application is required. Grading is S or U.

* Enrollment requires compliance with the Department of Business Administration Enrollment Eligibility Requirements (p. 111) and completion of the listed prerequisites or consent of the Department Head.

BUSA 4912 Georgia Intern Program in Business Administration * 12 hours
Prerequisites: Completion of Area F, junior or senior status, and minimum cumulative overall G.P.A. of 2.50. An elective available only for Business Administration majors. Special application is required. Grading is S or U.

BUSA 4995 Strategic Management (W) (O)* 3 hours
Prerequisites: FINC 3440, MGMT 3661 & MKTG 3700, Area F of Core Curriculum completed, and within 24 hours of meeting degree requirements. This course is designed for business administration majors who are within two semesters of graduation. It is a capstone course integrating the application of analytical skills acquired from previous courses in accounting, finance, management, and marketing.

ECON 2105 Principles of Macroeconomics 3 hours
Completion of math requirement in Area A. This principles of economics course is intended to introduce students to concepts that will enable them to understand and analyze economic aggregates and evaluate economic policies. Specific topics covered include economic institutions of American capitalism, employment theory, fiscal policy, money and banking, monetary policy, and economic growth.

ECON 2106 Principles of Microeconomics 3 hours
Completion of math requirement in Area A. This principles of economics course is intended to introduce students to concepts that will enable them to understand and analyze structure and performance of the market economy.

ECON 3299 Special Topics in Economics * 3 hours
A study of a selected specialized area of economics pertaining to a specific career interest or objective of the student.

ECON 3441 Money and Banking * 3 hours
A study of the basic principles and concepts of money and credit and their importance in the present economy. The major topics emphasized are the commercial banking system, central banking as a means of expanding and stabilizing the supply of money and credit, monetary theory, monetary and fiscal policies, international banking and finance, and other banking and credit institutions.

FINC 3410 Risk and Insurance * 3 hours
Studies in the nature of risk and the role of insurance in risk management from individual and business viewpoints by considering the insurance carrier’s contracts, underwriting, and regulation. Special emphasis is placed on homeowners, auto, life, and health insurance.

FINC 3420 Fundamentals of Real Estate * 3 hours
An introductory real estate course which places emphasis upon the understanding and application of fundamental concepts as related to: real property, ownership, contracts, agency, leases, appraisal, finance, land-use contracts, taxes, and fair housing.

* Enrollment requires compliance with the Department of Business Administration Enrollment Eligibility Requirements (p. 111) and completion of the listed prerequisites or consent of the Department Head.

FINC 3440 Principles of Finance 3 hours
Prerequisites: ACCT 2101 & ECON 2106. A study of financial concepts with emphasis on understanding how the principles of financial management can be used to enhance the value of a firm. Topics include the time value of money, valuation models for bonds and stocks, the relationship of risk and rate of return, capital management fundamentals, and financial statement analysis. This course should be taken early in the junior year.

FINC 3499 Special Topics in Finance * 3 hours
A study of a selected specialized area of finance pertaining to a specific career interest or objective of the student.

FINC 4430 Financial Institutions and Markets * 3 hours
Prerequisites: FINC 3440 & ECON 3441. The function, role, and management of the major types of financial institutions. Emphasis on the theory of commercial and investment banking through the study of the flow of funds through specialized financial market sectors.

FINC 4440 Corporate Finance * 3 hours
Prerequisites: FINC 3440 & ECON 3441. A study of corporate working capital management and capital budgeting. The application of techniques is emphasized through case analysis and computer simulation.

FINC 4460 Public Finance * 3 hours
A study of the principles and techniques of government debt, specific tax and non-tax revenues, and expenditures at the national, state, and local levels.

FINC 4470 Investment Management * 3 hours
Prerequisites: FINC 3440 & ECON 3441. A study of the techniques, vehicles, and strategies for implementing investment goals in light of risk-return tradeoffs. Focuses both on individual securities and on portfolios of securities.

FINC 4480 Financial Policy * 3 hours
Prerequisites: FINC 3440 & ECON 3441. A study of corporate cost of capital, capital structure, dividend policy, debt and equity issuance, and mergers and acquisitions. The application of techniques is emphasized through case analysis and computer simulation.

MGMT 3661 Fundamentals of Management 3 hours
This course is designed to familiarize students with the functions of management. Major emphasis is placed on planning, organizing, controlling, and leading the organization to improve performance. Attention is given to methods of building cooperation between functional areas within an organization and to building and operating cooperative alliances at an industry, national, or international level. This course should be taken early in the junior year.

* Enrollment requires compliance with the Department of Business Administration Enrollment Eligibility Requirements (p. 111) and completion of the listed prerequisites or consent of the Department Head.

MGMT 3699 Special Topics in Management * 3 hours
A study of a selected specialized area of management pertaining to a specific career interest or objective of the student.

MGMT 4626 Labor Management Relations * 3 hours
A study of the origin of the labor movement, population and the labor force, organized labor, union organization and management, collective bargaining, the problems of unemployment, full employment, wage theory and policies, and labor legislation.

MGMT 4655 Advanced Production and Operations Management * 3 hours
Prerequisites: BUSA 3110, BUSA 3120 & MGMT 3661. This is a continuation of BUSA 3120. A more in-depth study of the nature and scope of production and operations management in modern industry is presented. The topics emphasized are: planning and scheduling, facilities layout, materials handling, inventory control, quality control, and related topics from the point-of-view of both the human and material elements of the production system.

MGMT 4665 Human Resources Management * 3 hours
Prerequisite: MGMT 3661. A study of the processes and procedures leading to the effective recruitment, selection, placement, orientation, and continued training of an organization’s human resources. Additional topics include personnel policies regarding: performance appraisal, compensation, grievance procedures, collective bargaining, and promotion/discharge procedures.

MGMT 4667 Small Business Management * 3 hours
Prerequisite: MGMT 3661. A course designed to provide students with the basic understanding of small business operations and to aid in the development of the managerial skills necessary for starting and successfully operating small businesses. The course places special emphasis upon the role of strategic planning. The course may require field work with a client.

MGMT 4668 Seminar in Management * 3 hours
Prerequisites: MGMT 3661 and at least junior status. The study of contemporary management and organizational issues utilizing classic and current scholarly and popular business literature.

MGMT 4669 (PSYC 4669) Organizational Behavior * 3 hours
Prerequisite: MGMT 3661. The study of public and private sector organizations and the role of individual personality, group dynamics, internal and external political influences, interpersonal communication, and ethical behavior.

MKTG 3700 Principles of Marketing 3 hours
A functional study of market organization designed to introduce the student to the major institutions and basic theories in the field of marketing. Levels of marketing, organizations' operations at each level and their functions, price policy, marketing cost, and relative efficiency of various marketing methods are principal topics. This course should be taken early in the junior year.

MKTG 3710 Advertising * 3 hours
Prerequisite: MKTG 3700. A study designed to examine theory and practical application of media selection, budgeting, and advertisement construction, along with the economical and social effects of advertising.

MKTG 3720 Principles of Salesmanship * 3 hours
A study of professional salesmanship. Topics covered include prospecting, building the sales presentation, handling objections, and the proper use and types of closings. Students will prepare and deliver a sales presentation.

MKTG 3730 Consumer Behavior * 3 hours
A study of social, cultural, and economic processes involved in individual and household purchases and their relationship to aspects of target marketing.

MKTG 3740 Principles of Retailing * 3 hours
Prerequisite: MKTG 3700. An introduction to the business of retailing. Attention is given to activities, procedures, and decisions involved in opening and operating a retail unit.

MKTG 3799 Special Topics in Marketing * 3 hours
A study of a selected specialized area of marketing pertaining to a specific career interest or objective of the student.

MKTG 4720 Sales Management, (O) * 3 hours
Prerequisites: MGMT 3661 & MKTG 3700. A study emphasizing the role of personal selling within the marketing mix, including principles of selling, building of organizations, and controlling and evaluating the sales force.

MKTG 4730 Marketing Research * 3 hours
Prerequisites: BUSA 3110 & MKTG 3700. A study of the principles and methods of marketing research. Topics include: information sources, applied project design and administration, data processing and analysis, and research report writing.

MKTG 4740 Retail Management * 3 hours
A study which places special emphasis upon the application of sound managerial practices to retail operations. The concepts of a strategic approach and a retail strategy form the foundations of the course. General topics include retail institutions and their consumers, location analysis, managing retail businesses, merchandising management and pricing, promotions, and planning.

MKTG 4780 Marketing Management * 3 hours
Prerequisites: MKTG 3720 & 3730. A study of various policies and problems requiring decisions by marketing management in the areas of product policy, distribution policies and physical distribution, pricing, advertising, sales promotion, and management of personal selling.

* Enrollment requires compliance with the Department of Business Administration Enrollment Eligibility Requirements (p. 111) and completion of the listed prerequisites or consent of the Department Head.