TAMU-K CBA Undergraduate and Graduate Course Inventory

Accounting (ACCT)

ACCT 2301.
Principles of Accounting I. 3(3-0)
Introduction to accounting with emphasis on the accounting cycle and financial accounting. Prerequisite: CISA 1301.

ACCT 2302.
Principles of Accounting II. 3(3-0)
Continuation of principles of financial accounting. Introduction to managerial accounting concepts with emphasis on planning and control. Prerequisite: ACCT 2301.

ACCT 3305.
Fundamentals of Federal Income Taxation. 3(3-0)
Survey of domestic and multinational provisions of federal income tax law. Practical experience including preparation of federal income tax forms. Prerequisite: ACCT 2302.

ACCT 3311.
Intermediate Accounting I. 3(3-0)
Overview of basic accounting theory and the accounting process; structure of financial statements; accounting principles for cash, short-term investments, receivables, inventories, current liabilities, plant assets, and natural resources. Prerequisite: ACCT 2302.

ACCT 3312.
Intermediate Accounting II. 3(3-0)
Accounting principles for long-term liabilities, stockholders' equity, income taxes, pensions, leases, and statement of cash flows. Prerequisite: ACCT 3311.

ACCT 3314.
Cost/Managerial Accounting. 3(3-0)
Financial cost accounting; job order and process cost procedures. Managerial cost accounting: planning, controlling, and specific project decisions. Prerequisites: ACCT 2302 and CISA 1302.

ACCT 3328.
Internship in Accounting. 3(3-0)
An off-campus learning experience allowing the application of accountign skills in an actual work setting. Will count toward the hours required for the CPA exam only if the internship requirements set by the State Board of Public Accountancy are met. Prerequisites: Approval of a faculty coordinator and the department chair.

ACCT 4305.
Accounting Ethics. 3(3-0)
Application of ethical theory, philosophy and principles including the concepts of ethical reasoning, integrity, objectivity, independence and other core values. Prerequisite: senior standing.

ACCT 4307.
Accounting for Governmental and Nonprofit Entities. 3(3-0)
Principles and practice of fund accounting applicable to governmental and nonprofit organizations. Prerequisite: ACCT 2302 or permission of the instructor.

ACCT 4308.
Income Tax Accounting. 3(3-0)
Analysis of Federal income tax laws with emphasis on the determination of net taxable income and preparation of income tax returns for individuals. Prerequisite: ACCT 2302.

ACCT 4311.
Auditing I. 3(3-0)
Auditing standards, professional ethics, legal liability, evidence, internal control, and audit reports. Prerequisites: ACCT 3312 and ACCT 3314.

ACCT 4312.
Auditing II. 3(3-0)
Audit program planning and special reports; auditing topics. Prerequisite: ACCT 4311.

ACCT 4313.
C.P.A. problems. 3(3-0)
Accounting principles and procedures developed by recent C.P.A. examinations. Emphasis on review for the practice section of the C.P.A. examination on the design and preparation of effective working papers for various types of detailed accounting problems. Prerequisites: ACCT 3314 and ACCT 4314.

ACCT 4314.
Business Combinations. 3(3-0)
Accounting principles for business combinations, mergers and consolidations, investments in subsidiaries, consolidated statement preparation; intercompany transactions, indirect and mutual holdings. Prerequisite: ACCT 3312.

ACCT 4315.
Advanced Accounting II. 3(3-0)
Accounting principles for partnerships, estates, trusts, debt restructuring, reorganizations and liquidations, interim finacial reporting and segmentation, foregin currency transactions and translation, leveraged buyouts. Prerequisite: ACCT 3312.

ACCT 4316.
Accounting Theory. 3(3-0)
Advanced accounting concepts and standards with emphasis on the development of generally accepted accounting principles. Prerequisite: ACCT 4314.

ACCT 4317.
Accounting Systems. 3(3-0)
Principles and procedures of the design and installation of an accounting system with emphasis on producing the information necessary for decision making. Prerequisites: ACCT 4311 and CISA 3356.

ACCT 4318.
Advanced Income Tax Accounting. 3(3-0)
Particular attention given to tax regulations applicable to partnerships and corporations together with preparation of federal income tax returns for such businesses. Consideration also given to federal gift and estate tax. Prerequisite: ACCT 4308.

ACCT 4319.
Advanced Cost/Managerial Accounting. 3(3-0)
Planning and control of cost elements; analysis of costs and profits; and current topics in cost/managerial accounting. Prerequisite: ACCT 3314.

ACCT 4391.
Special Study in Accounting. 3(3-0)
Study or research under supervision of instructor, small business audits, or internship. May be repeated once for credit. Prerequisite: Consent of instructor.

Business Communication (BCOM)

BCOM 2304.
Technical Communication. 3(3-0)
Principles of science and engineering communication through technical documents and reports. Principles of oral communication through presentations and visuals. Prerequisites: ENGL 1301 and ENGL 1302.

BCOM 3304.
Business Communication. 3(3-0)
Principles of business communication through letters and reports. Clear, accurate, and forceful writing; practical psychology; and business reports with implication for international business. Prerequisite: ENGL 1301 and ENGL 1302.

Business Law (BLAW)

BLAW 3341.
Business Law. 3(3-0)
Historical background and role of law in business and society; general principles of the law of contracts, personal property, secured transactions, sales, and commercial paper; the Uniform Commercial Code as adopted in Texas and other applicable Texas statutes.

BLAW 4342.
Business Law for Accountants. 3(3-0)
Sales and commercial paper; the Uniform Commercial Code in Texas; the law of agency; business organization formulation and dissolution; accountants' legal responsibility; federal securities regulation; insurance; suretyship; property; wills, estates, and trusts. Prerequisite: BLAW 3341.

BLAW 4344.
International Business Law. 3(3-0)
Major business law topics and issues involved in international business transactions. Exporting-importing, licensing and direct foreign investment. Risks of international business trade including language, culture, currency, legal and political barriers. Prerequisite: BLAW 3341.

General Business Administration (BUAD)

BUAD 1201.
Principles in Business Administration. 2(2-0)
An overview of the American business sector with emphasis on social responsibility and ethical behavior. A discussion of the skills and personal characteristics which contribute to the success of individuals pursuing a career in the professional administration of a business enterprise.

BUAD 1301.
Introduction to Business Administration. 3(3-0)
Academic orientation and career counseling for the study of business administration. The environment and substance of administration of our economic system. Open to freshmen and sophomores only.

BUAD 2328.
Business Internship. 3(3-0)
An off-campus learning experience allowing the application of business skills in an actual work setting. Prerequisites: Approval of a faculty coordinator and the department chair; completion of at least 30 semester hours with an overall GPA of 2.5.

BUAD 2374.
International Business. 3(3-0)
Introduction to various facets of international business including theories of international trade, monetary systems, environmental forces and the organizational environment.

BUAD 3328.
Internship in General Business. 3(3-0)
An off-campus learning experience allowing the application of business skills in an actual work setting. Prerequisites: Approval of a faculty coordinator and the department chair.

BUAD 3355.
Business Statistics. 3(3-0)
Statistical methods as applied to business and economic problem analysis. Descriptive statistics, sampling, probability, statistical inference, regression analysis, correlation analysis, time series, and index numbers. Prerequisite: MATH 1325. A small electronic calculator (minimum four functions) is strongly recommended.

Computer Information Systems (CISA)

CISA 1301.
Personal Computer Applications I. 3(3-0)
Introduction to personal computer terminology, operations, and applications including word processing, spreadsheets, and Internet World Wide Web and e-mail utilization. Open to all majors. Laboratory fee, $5.

CISA 1302.
Personal Computer Applications II. 3(3-0)
Continued study of microcomputer applications software with emphasis on advanced word processing and spreadsheet concepts, desktop publishing, presentation graphics, databases, and Internet utilization. Open to all majors. Prerequisite: CISA 1301 or equivalent experience. Laboratory fee, $5.

CISA 1310.
Introduction to Programming Tools. 3(3-0)
Introduction to the concepts of structured programming using Visual BASIC. For students with no programming experience.

CISA 2302.
Principles of Computer Information Systems. 3(3-0)
Introduction to computer hardware and software systems including the elements of theory, abstraction, and design necessary for the successful implementation and maintenance of business computer information systems. Open to all majors. Prerequisite: MATH 1314 or 1324.

CISA 3328.
Internship in Computer Information Systems. 3(3-0)
An off-campus learning experience allowing the acquisition and application of information technology skills in an actual work setting. Prerequisite: Approval of a faculty coordinator and the department chair.

CISA 3351.
Microcomputer Databases. 3(3-0)
Advanced techniques for utilization of microcomputer database systems. Topics include database file design, screen and report formatting, transferring files to other applications, and programming. Prerequisites: CISA 1301 and one programming language. Laboratory fee, $5.

CISA 3354.
COBOL Programming I. 3(3-0)
Fundamentals and techniques of programming in the COBOL language including program design and structure, flow charting, and documentation. Prerequisite: CISA 2302 or equivalent. Laboratory fee, $5.

CISA 3355.
COBOL Programming II. 3(3-0)
Refinement and expansion of programming competencies in the COBOL language including structured programming, sorting, merging, file systems, and access methods. Prerequisite: CISA 3354. Laboratory fee $5.

CISA 3356.
Systems Analysis and Design. 3(3-0)
Analysis and design techniques for implementing medium to large-scale computer information systems. Development of requirements for personnel, software, and equipment for typical business applications. Prerequisite: Six semester hours of Computer Information Systems or Computer Science course work and ACCT 2302.

CISA 3358.
Management Information Systems. 3(3-0)
A comprehensive study of the use of information technology as an organizational resource, including the implementation of disciplined processes and management development to effectively exploit the power of modern information technology.

CISA 3364.
Microcomputer Programming in BASIC. 3(3-0)
Programming using the BASIC language. Prerequisites: CISA 1301 and one computer language. Laboratory fee, $5.

CISA 3367.
Advanced Microcomputer Systems and Applications. 3(3-0)
Study of advanced microcomputer hardware and software technologies having application in business administration. Prerequisite: CISA 2302 or equivalent. Laboratory fee, $5.

CISA 4301.
Microcomputer Assembly Language Programming. 3(3-0)
Theory, concepts, and terminology required for competency in microcomputer assembly language programming including machine instructions; basic data types; addressing modes; arithmetic, logical, and character string operations; interrupts and I/O interfaces. Prerequisites: CISA 2302 or equivalent and one upper-division programming course (i.e., CISA 3354, CISA 3364, CISA 3367, CISA 4302, or consent of the instructor). Laboratory fee, $5.

CISA 4302.
Business Applications Using C. 3(3-0)
Concepts of and applications of the C programming languages. Prerequisite: CISA 2302 or equivalent and least one upper-division programming course (i.e., CISA 3354, CISA 3364, CISA 3367, CISA 4301, or consent of the instructor). Laboratory fee, $5.

CISA 4303.
Client/Server Application Development. 3(3-0)
Client/Server application development practices and tools. Emphasis on developing distributed database applications that support the information processing needs of business. Topics include: object-oriented program design, programming with object-oriented development platforms and the use of embedded SQL for database transaction processing. Prerequisites: CISA 3351 and CISA 3354.

CISA 4304.
Database Systems. 3(3-0)
Database concepts including data structures and modelling; characteristics of the hierarchical, network, and relational models; normalization; design and programming; database administration. Prerequisite: CISA 3355. Laboratory fee, $5.

CISA 4306.
Telecommunications I. 3(3-0)
Applications requiring telecommunications, internal and external influences on telecommunications systems and service providers, data transmission, standards and architectures, management of network design and operation, local area networks, and future issues. Prerequisites: CISA 3355 and CISA 3356.

CISA 4308.
Telecommunications II. 3(3-0)
Installation, administration, interoperability, and security issues associated with the implementation of typical business telecommunication systems. Prerequisite: CISA 4306.

CISA 4358.
Information Resource Management. 3(3-0)
Planning, organizing, and control activities required for effective information systems management. Prerequisite: CISA 3356.

CISA 4359.
Advanced Problems in Computer Information Systems. 3(3-0)
Research or internship in selected fields of computer information systems. Prerequisite: consent of instructor. May be repeated once for credit. Laboratory fee, $5.

CISA 4364.
Advanced Microcomputer Applications and Systems. 3(3-0)
Study of advanced microcomputer hardware and software technologies having application in business administration. Prerequisite: CISA 2302 or equivalent. Laboratory fee, $5.

Economics (ECON)

ECON 2301.
Principles of Economics I. 3(3-0)
Economics of modern industrial society. Determinants of national income; economic stability and growth; money and banking; fiscal policy; business organization; and international trade.

ECON 2302.
Principles of Economics II. 3(3-0)
Supply and demand concepts; composition and pricing of the national output cost and price concepts; market structures; income distribution; and selected economic problems.

ECON 3331.
Money and Banking. 3(3-0)
Principles, problems, and structure of the United States monetary system. Operations of commercial banks, the regulation and control of the supply of money and credit, and the organization of the Federal Reserve System.

ECON 3334.
International Economics. 3(3-0)
International trade theory and policy and international monetary economics; balance of payments and exchange rate theory. Apply trade theories and models to explain why countries trade, gains from trade and trade patterns. Trade unions, tariffs, quotas and other non-tariff barriers to trade. Reasons and consequences of trade defi cits. Prerequisites: ECON 2301, ECON 2302..

Finance (FINC)

FINC 2331.
Personal Finance. 3(3-0)
Personal financial planning. Topics in personal and household financial planning including budgeting, investments, retirement, and tax planning.

FINC 3328.
Internship in Finance. 3(3-0)
An off-campus learning experience allowing the acquisition and application of information technology skills in an actual work setting. Prerequisite: Approval of a faculty coordinator and the department chair.

FINC 3333.
Commercial Bank Administration. 3(3-0)
Problems in the organization and operation of credit-granting institutions. Prerequisite: ECON 3331 and junior standing in business administration.

FINC 3337.
Business Finance. 3(3-0)
Determining and analyzing the forms of business enterprise. Analysis of the techniques, methods, and procedures used in the acquisition and proper employment of funds in the business entity. Prerequisite: Junior standing in business administration. Laboratory fee, $5.

FINC 3338.
Financial Statement Analysis. 3(3-0)
Analysis and interpretation of fi nancial statements for the guidance of management, stockholders and other stakeholders. Establishment of fi rms� business profi les; quality of earnings issues; and stock valuation.

FINC 3345.
Real Estate Practice. 3(3-0)
Real estate valuation and methods of fi nancing real estate transactions, property management and taxation. Instruments and sources of real estate credit. Real estate appraisal theory and practice. Real estate investment trusts (REIT).

FINC 3351.
Property and Casualty Insurance. 3(3-0)
Principles and practices of property and casualty insurance. Fire insurance, consequential loss, transportation insurance, automobile insurance, crime insurance, and fidelity bonding.

FINC 4331.
Investments. 3(3-0)
Principles governing the proper investment of personal and institutional funds; the characteristics of a sound investment and the analysis of the different securities offered to investor. Prerequisite: FINC 3337.

FINC 4332.
Portfolio Management. 3(3-0)
Analysis and evaluation of the decision-making process in investments. Asset valuation, portfolio and risk management and performance evaluation. Theoretical and analytical developments in security selection and portfolio management. Prerequisite: FINC 4331.

FINC 4336.
Financial Management. 3(3-0)
Finance function and its integration into the administration of the firm. Selected case studies and problems illustrate techniques used in financial decision making and optimum capital utilization. Prerequisite: FINC 3337.

FINC 4341.
Financial Markets and Institutions. 3(3-0)
Financial markets and institutions in the U.S. economy. Determinants of savings and investments, interest rates and fl ow of funds. Role of regulatory agencies governing fi nancial markets and institutions. Money and capital market instruments and institutions. Prerequisite: ECON 3331. Prerequisites: ECON 2301 and ECON 2302 or ECON 3331.

FINC 4342.
International Finance. 3(3-0)
Foreign exchange markets, balance of international payments, short-term borrowing, and investment decisions. Changes in exchange rates: pricing, profitability, and output decision, international aspects of capital decisions. Prerequisite: FINC 3337.

FINC 4360.
Options and Futures. 3(3-0)
Structure of the options and futures markets and the trading system of derivatives. Options and futures pricing theory. Analysis of hedging strategies using options and futures. Role of options and futures trading strategies as part of portfolio management, performance evaluation and investment planning. Prerequisite: FINC 4331.

FINC 4362.
Planning and Capital Budgeting. 3(3-0)
Corporate analysis of valuations and investments, capital budgeting and fi nancing, credit and debt management, risk management and taxation. Short-term planning including cash and working capital management. Long-term planning including debt and equity management. Prerequisite: FINC 3337.

FINC 4364.
Business Forecasting. 3(3-0)
Techniques for statistically sound business forecasting. Graphical analysis and concepts such as seasonality, trends and cycles. Advanced forecasting using ARMA modeling as well as regression. Prerequisite: BUAD 3355.

FINC 4393.
Special Problems in Finance. 3(3-0)
Special studies or internship in finance. May be repeated once for credit. Prerequisite: consent of the instructor.

Management (MGMT)

MGMT 3311.
Principles of Management. 3(3-0)
Introduction to the management of business organizations. The functions of management and role of the manager. Managerial decision-making, communication, social responsibility, and business ethics. How organizational power and politics affect the manager.

MGMT 3321.
Principles of Operations/Production Management. 3(3-0)
Detailed analysis of the planning, systems design, control and use of physical resources in the production of goods and services. Introduction to quantitative tools of operations management. Prerequisite: BUAD 3355.

MGMT 3325.
Human Resources Management and Procedures. 3(3-0)
Human resources planning, employment, appraisal, training and pecuniary compensation; applicable federal and state legislation.

MGMT 3328.
Internship in Management. 3(3-0)
An off-campus learning experience allowing the application of business skills in an actual work setting. Prerequisites: Approval of a faculty coordinator and the department chair.

MGMT 4324.
Total Quality Management. 3(3-0)
Tools, techniques, and philosophy of production and quality control functions. Emphasis on the role of operations research in production and quality control. Prerequisites: MGMT 3321 and CISA 1301.

MGMT 4325.
Management Decision-Making and Business Policy. 3(3-0)
A capstone course for the graduating senior majoring in business administration that will allow him or her to practically apply the concepts and theories learned in the undergraduate degree program. Prerequisite: Enrollment in the final semester of undergraduate study.

MGMT 4327.
Organization Theory and Human Behavior. 3(3-0)
Various organizational structure models and supporting theory; organizations as complex systems; organizational behavior; individual and group dynamics in the business environment; organization development and change. Prerequisite: Senior standing in business administration.

MGMT 4328.
Collective Bargaining. 3(3-0)
Legal and social framework for and the process of negotiating a labor contract and handling typical grievance issues. Prerequisite: Senior standing in business administration.

MGMT 4329.
Materials Management. 3(3-0)
Analysis of the policies, procedures, tools, and techniques of materials management. Emphasis is placed on procurement, inventory control, and logistics. Prerequisite: MGMT 3321.

MGMT 4331.
International Management. 3(3-0)
Management of the internationally competitive firm; topics considered include leadership, organizational structure, cultural differences and similarities, and competitive analysis. Prerequisite: Senior standing in business administration.

MGMT 4392.
Special Problems in Management. 3(3-0)
Special studies or internship in management. May be repeated once for credit. Prerequisite: consent of the instructor.

Marketing (MKTG)

MKTG 3314.
Principles of Business Logistics. 3(3-0)
A total systems approach to managing the logistical activities of the firm. Analysis of total cost balanced against customer service. Warehousing, transportation, inventory control, packaging, handling, and order processing activities are surveyed. Prerequisite: MKTG 3361.

MKTG 3325.
Selling and Sales Management. 3(3-0)
The personal selling process and the use of a professional, customer-oriented, problem-solving approach in selling situations. The sales job, selection of salespeople, sales training programs and coordination/control of the sales function. Development of fundamental of professional selling skills. Prerequisites: junior standing and MKTG 3361.

MKTG 3328.
Internship in Marketing. 3(3-0)
An off-campus learning experience allowing the application of business skills in an actual work setting. Prerequisites: Approval of a faculty coordinator and the department chair.

MKTG 3361.
Principles of Marketing. 3(3-0)
Examination of marketing of goods and services by organizations and individuals in a free-enterprise economy. Topics covered include product, channels, price, promotion, consumer behavior, the legal and other uncontrollable environments, and research, international marketing, strategy, and control.

MKTG 3362.
Retail Marketing Management. 3(3-0)
Analysis and conceptualization of the relationship among channel of distribution members emphasizing the merchandising function of retail store management. Prerequisite: MKTG 3361.

MKTG 3364.
Promotional Strategy. 3(3-0)
Demand-stimulation processes of all elements of the promotional mix at all levels of the channel of distribution. Analysis of theoretical models and pragmatic applications of promotion in an organization. Prerequisite: MKTG 3361.

MKTG 3365.
Marketing Research. 3(3-0)
Marketing research methods as applied to management problems involving marketing strategy and policy formulation, and economic-industry-fi rm-sales forecasts. Prerequisites: MKTG 3361, BCOM 3304 and BUAD 3355.

MKTG 3370.
Internet as a Marketing Tool. 3(3-0)
Combines traditional marketing (situation analysis, marketing planning and marketing implementation) with the enhanced capabilities of electronic resources. Emphasis on student group application through use of online exercises and critical analysis of existing Web sites. Computer literacy expected. Prerequisite: MKTG 3361.

MKTG 4350.
Consumer Purchasing/Motivation. 3(3-0)
Analysis and evaluation of the consumer�s position in the marketing structure including patterns of consumer behavior and the psychological, social and cultural forces that underlie such patterns. Prerequisites: MKTG 3361, MKTG 3365.

MKTG 4361.
Marketing Management. 3(3-0)
Relationship of marketing functions in the firm and marketplace from the viewpoint of the marketing manager; analytical tools used by marketing managers. Prerequisite: MKTG 3361.

MKTG 4363.
International Marketing. 3(3-0)
An institutional approach to the study of comparative marketing systems. Topics include international trade theory, the economic, social, technological, and governmental environments as they affect international marketing; import-export considerations; and the multinational firm. Prerequisite: MKTG 3361.

MKTG 4396.
Special Problems in Marketing. 3(3-0)
Special studies or internship in marketing. May be repeated once for credit. Prerequisite: Consent of instructor.

Philosophy and Professional Ethics (PHIL)

PHIL 1301.
Introduction to Philosophy. 3(3-0)
Inquiries into the nature of self, the universe, and society as they relate to various definitions of reality, truth, and value with readings from major works of classical and modern philosophers.

PHIL 3301.
Logic of Critical Thinking. 3(3-0)
Examines inductive and deductive reasoning and the lexicon of scientific explanation. Surveys symbolic logic. Inspects fallacious reasoning in detail.

PHIL 3311.
Foundations of Professional Ethics. 3(3-0)
Overview of traditional and contemporary theories in ethics and the associated application to current ethical problems in representative professional fields.

PHIL 3315.
Philosophy of Religion. 3(3-0)
A philosophical examination of issues basic to religion including the relation of faith to symbols and language, religious understandings of the nature of man, the traditional proofs for God's existence, the relationship of religion to philosophy, to culture, to science, and to mortality.

PHIL 3321.
History of Western Philosophy: Ancient and Medieval. 3(3-0)
A study of significant Western philosophers and philosophies from pre-Socratics through the Medieval period.

PHIL 3322.
History of Western Philosophy: Modern and Contemporary. 3(3-0)
A study of significant Western philosophers and philosophies from the Renaissance through the late 20th century.

PHIL 3323.
Non-Western Philosophy. 3(3-0)
Historical and critical study of non-European philosophical traditions with emphasis on South and East Asia.

Accounting	Computer Information Systems	Economics
Business Law	Business Communications	Finance
Management	General Business	Marketing
	Philosophy