Department of Business Administration

The mission of the North Georgia College & State University's Department of Business Administration is to provide on the Dahlonega campus and at other locations throughout North Georgia quality educational experiences for students, to develop an appreciation by those students for lifelong learning, and to provide an environment for the continued professional development of faculty and staff. The Department of Business Administration recognizes that teaching is its first priority and focuses on providing a sound theoretical and practical foundation to enable students to perform effectively in public and private sector organizations.

Consistent with this mission statement, the Department of Business Administration's objectives are to provide the following:

• an opportunity for students to prepare for professional careers through a curriculum providing broad exposure, as well as, in-depth preparation emphasizing teamwork, critical thinking, and communication skills;

• an environment conducive to quality instruction which encourages the regular reviewing and/or changing of academic programs to reflect the evolving needs of society;

• an atmosphere that provides an appreciation for the necessity of lifelong learning and a commitment that supports and encourages professional development, faculty service, and intellectual contributions; and

• an environment which encourages students to respect their profession and the university.

Any regularly admitted student to North Georgia College & State University will be accepted into the Department of Business Administration. Each student will be assigned an advisor from among the Department of Business Administration faculty who will assist in planning and scheduling course work to progress toward a degree.

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 specified programs of study. As an example, students should not enroll in any 3000- or 4000-level business administration courses unless all core curriculum Area A-E and Area F courses are either completed, in progress, or scheduled concurrently with such upper division courses.

Students accepted in the Business Administration Department should be aware that grades of D in the 2000-level business courses, although considered passing, indicate a very high probability of not achieving acceptable grades in the upper division courses. Accordingly, students should examine their status periodically to evaluate whether or not a change in their degree field would be appropriate and advantageous.

In addition to meeting the requirements specified under "Academic Regulations" for all degrees, candidates for the Bachelor of Business Administration degree must have a 2.0 average with not more than three grades of D in the 16 upper-level courses required for the degree.

Students enrolling in the Department of Business Administration have the option of pursuing a program of studies leading to the Bachelor of Business Administration degree with a major in accounting, finance, management, or marketing.

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 80. 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 A	no exceptions
Area B	Business Administration majors should not take CSCI 1100 in Area B. This course is required in Area F.
Area C	no exceptions
Area D	Business Administration majors should take MATH 2400.
Area E	Business Administration majors should not take ECON 2105 in Area E. This course is required in Area F.
Area F Business Administration		18 hours
ACCT 2101	Principles of Financial Accounting	3 hours
ACCT 2102	Principles of Managerial Accounting	3 hours
ECON 2105	Principles of Macroeconomics	3 hours
ECON 2106	Principles of Microeconomics	3 hours
ENGL 2238	Business Writing and Communication	3 hours
CSCI 1100	Introduction to Computers and Information Systems	2 hours
CSCI 1150	Computers and Information Systems Seminar	1 hour

Physical Education Requirement:

PHED 1000 Wellness or three physical education activity courses at the 1000 and 2000 level.

 

Common Professional Component		27 hours
BUSA 3110	Statistical Analysis for Production, Operations, and Management	3 hours
BUSA 3120	Quantitative Methods for Production, Operations, and Management	3 hours
FINC 3440	Principles of Finance	3 hours
ECON 3441	Money and Banking	3 hours
MGMT 3661	Fundamentals of Management	3 hours
MKTG 3700	Principles of Marketing	3 hours
BUSA 3810	Business Law	3 hours
BUSA 4527	International Business	3 hours
BUSA 4995	Strategic Management	3 hours
Courses Appropriate to Major		21 hours
Accounting:
ACCT 3310	Intermediate Accounting I	3 hours
ACCT 3320	Intermediate Accounting II	3 hours
ACCT 3350	Federal Income Taxation	3 hours
ACCT 4310	Advanced Issues in Financial Accounting	3 hours
ACCT 4330	Accounting Information Systems	3 hours
ACCT 4360	Cost Accounting	3 hours
ACCT 4380	Auditing	3 hours
Finance:
ACCT 4370	Managerial Accounting	3 hours
FINC 4430	Financial Institutions and Markets	3 hours
FINC 4440	Corporate Finance	3 hours
FINC 4470	Investment Management	3 hours
FINC 4480	Financial Policy	3 hours
(two of the following)
ACCT 3350	Federal Income Taxation	3 hours
FINC 3410	Risk and Insurance	3 hours
FINC 3420	Fundamentals of Real Estate	3 hours
FINC 4460	Public Finance	3 hours
Management:
ACCT 4370	Managerial Accounting	3 hours
MGMT 4626	Labor Management Relations	3 hours
MGMT 4655	Production and Operations Management	3 hours
MGMT 4665	Human Resources Management	3 hours
MGMT 4667	Small Business Management	3 hours
MGMT 4668	Seminar in Management	3 hours
MGMT 4669	Organizational Behavior	3 hours
Marketing:
MKTG 3720	Principles of Salesmanship	3 hours
MKTG 3730	Consumer Behavior	3 hours
MKTG 4730	Marketing Research	3 hours
MKTG 4780	Marketing Management	3 hours
MKTG 3710	Advertising	3 hours
MKTG 4720	Sales Management	3 hours
MKTG 4740	Retail Management	3 hours
Electives		12 hours

Basic physical education courses are not to be included.

Due to the internationalization of business, the Business Administration faculty strongly recommends that Business Administration students use some of their electives to become proficient in a foreign language.

Department of Business Administration Minors

Minors in accounting and business administration are available for non-business majors desiring to complement their majors. In order to complete the minor, the student must meet the course requirements listed below and have a 2.0 average in the minor. The Department Head of Business Administration advises business minors.

Minor in Accounting (18 CREDIT HOURS)

ACCT 2101, 2102, 3310, 3320, & 4330, plus 3 hours of 3000-4000 level business courses approved by the major and minor advisors.

Minor in Business Administration (18 CREDIT HOURS)

ACCT 2101, ECON 2106, MGMT 3661, MKTG 3700, FINC 3440, plus three additional hours of 3000-4000 level business courses approved by the major and minor advisors.

Off Campus Evening Courses

On the Gainesville College campus

On a regular and continuing basis, junior and senior level courses required for the B.B.A. degree with majors in accounting, finance, management, and marketing are available on the Gainesville College campus.

This program is designed for 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. Students who are near the completion of an associate's degree may be simultaneously enrolled at Gainesville College and North Georgia College & State University.

Applications for admission to North Georgia College & State University are available at the Gainesville College University Center, may be requested from the North Georgia College & State University Admissions Office, or may be accessed via the NGCSU web page.

In Forsyth County

The Department of Business Administration is participating in offering selected courses at the Forsyth County Center. Applications for admission to North Georgia College & State University are available from the North Georgia College & State University Admissions Office or may be accessed via the NGCSU web page.

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
Prerequisites: ACCT 2101 & ECON 2106. 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 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.

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
Prerequisites: ACCT 2102 & ECON 2106. 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
Prerequisite: ACCT 2102. 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
Prerequisites: ACCT 3320 & 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.

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. Available only for accounting majors.

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. Available only for accounting majors.

BUSA 3110 Statistical Analysis for Production, Operations, and 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 Quantitative Methods for Production, Operations, and Management, 3 hours
Prerequisites: MATH 2400 and ECON 2106. An introductory course in quantitative methods and concepts used as an aid in the analysis of business problems for decision- making and production management. Topics include decision models under conditions of uncertainty and risk, linear programming, queuing analysis, forecasting, CPM, PERT, Monte Carlo simulation, and inventory models.

BUSA 3490 Personal Finance, 3 hours
Prerequisites: Completion of math requirement in Area A and junior or senior status or permission of instructor. 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.

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.

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, or permission of instructor. 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. Available only for Business Administration majors.

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. Available only for Business Administration majors.

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. Available only for Business Administration majors.

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. Available only for Business Administration majors.

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
Prerequisite: 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
Prerequisite: 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
Prerequisites: ACCT 2101 & ECON 2105. 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.

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.

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 & 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 & 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
Prerequisite: ECON 2106. 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 & 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 & 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.

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
Prerequisite: ECON 2106. 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 Production and Operation Management, 3 hours
Prerequisites: BUSA 3110 & 3120, FINC 3440, & MGMT 3661. The objective of this course is to familiarize the student with the nature and scope of production and operations management in modern industry. 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 or permission of instructor. 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.