Courses in Business Studies

Accounting

All accounting courses are subject to the nine-course (27 credit) limit on business, management and related courses. This rule does not apply to students wishing to take accounting courses in order to sit for the CPA exam.

UACT 111 Elementary Accounting I (3)
An introduction to the principles of accounting. Topics include: recognition of revenue and expenses for income determination, proper classification of balance sheet items, and income statement and balance sheet preparation. Students learn to prepare adjusting entries, closing entries and worksheet presentations necessary for monthly financial statements. The principle and theories behind the proper accounting treatment of cash, accounts receivable, inventories, prepaid expenses, marketable securities and fixed assets are studied.

UACT 112 Elementary Accounting II (3)
Prerequisite: 111 or equivalent. Continuation of the study of financial accounting with a detailed study of liabilities and ownership interests for partnerships and corporations. Introduction to statements of changes in financial position, consolidated statements, cost accounting, and the effect of taxes on business decisions.

UACT 220 Business Internships
This course is designed to help students prepare for a career in business through both education and experience. Students will be required to spend 75 hours working in a business office. This internship will be secured by the student, with assistance from the professor. In addition to the 75 hour requirement, students will attend all class meetings scheduled on this syllabus. These meetings are to the student's benefit, as they are designed to enhance the professional work experience.

UACT 221 Intermediate Accounting I (3)
Prerequisite: 112 or equivalent. Review and extension of the complete accounting process, financial statement preparation and accounting for assets. Study and application of accounting theory to problems of classification and valuation in preparation of the balance sheet and income statement.

UACT 222 Intermediate Accounting II (3)
Prerequisite: 221 or equivalent. Continuation of the study and application of accounting theory to the balance sheet and income statement, including accounting for liabilities and corporate ownership interests, and the flow of funds. Contemporary accounting development and problems.

UACT 331 Cost Accounting (3)
Prerequisite: 112 or equivalent. A study of the accounting methods and procedures peculiar to manufacturing activities. Emphasis is placed on product costing in accordance with generally accepted accounting principles under various costing methods.

UACT 341 Income Tax (3)
Prerequisite: 112 or equivalent (intermediate accounting recommended). A basic study in federal income tax concepts with emphasis on individual taxation, especially as it relates to income, capital gains, exemptions, credits, and deductions.

UACT 342 Corporate Tax (3)
Prerequisite: 341 or equivalent. Continuation of the basic study of federal income tax with emphasis on partnerships, trusts, corporations, and estates.

UACT 220 Special Topics in Accounting (1-3)

UACT 451 Auditing (3)
Prerequisite: 222 or equivalent. This course involves the study of the principles of auditing at an intermediate level. Theoretical as well as practical applications are reviewed. These applications are studied at great length in each area of audit responsibility, i.e., requirements for each balance sheet classification and analysis and tests of revenue and expense classifications. Statistical sampling techniques are reviewed. Case studies supplement the lectures, and students create standard and tailored audit programs.

UACT 562 Advanced Accounting (3)
Prerequisite: 222 or equivalent. Special accounting problems in the area of partnerships, installment and consignment sales, mergers, consolidations, translation of financial statements of foreign affiliates, and accounting for estates, trusts and governmental units.

Business Law

These courses are subject to the nine-course (27 credit) limit on business, management and related courses.

UBSL 340 Legal Aspects of Business (3)
A practical approach to law as it affects the business person and the consumer. The primary focus is on the laws of contracts; the requirements and the rights and obligations they create. The relief granted to debtors through bankruptcy and the resulting detriment to creditors are studied with emphasis on precautionary measures. Finally, the consequences of willful or negligent acts are carefully treated.

UBSL 345 Commercial Law (3)
This course is designed to show students the connection between law and business; give students basic knowledge of the fundamental concepts, principles, and rules of law that apply to business transactions, especially in the areas covered by the La. CPA examination; and to develop the ability to apply this knowledge to specific situations with good judgement.

UBSL 220 Special Topics in Business Law (1-3)

Business Report Writing

UENG 331-81 Business Report Writing
This course addresses skills for writing in the business environment. Students learn to differentiate various styles and voice and the documents and occasions appropriate for them.

Casino Resort Management

UACT 111 Elementary Accounting / Casino Resort Management (3)
An introduction to the principles of accounting using the casino resort for examples. Topics include: recognition of revenue and expenses for income determination, proper classification of balance sheet items, and income statement and balance sheet preparation. Students learn to prepare adjusting entries, closing entries and worksheet presentations necessary for monthly financial statements. The principle and theories behind the proper accounting treatment of cash, accounts receivable, inventories, prepaid expenses, marketable securities and fixed assets are studied.

UCRM 125 Introduction to Casino Resort Management (3)
This course will integrate the knowledge required to operate and manage the multi-dimensional business of a Casino Resort to include: hotel operations, gaming operations, food and beverage management, marketing, financial controls and human resource management.

UCRM 224 Casino Resort Management Food & Beverage (3)
During this course the student will study the food and beverage department of a large casino resort and how it is managed. Of particular importance is how the casino views its food and beverage service in relationship to the image of customer satisfaction that the casino is striving for.

UCRM 225 Casino Resort Marketing (3)
At the conclusion of this course the student is expected to understand how the basic marketing principles are applied to the Casino Resort Industry in an effort to satisfy the needs of the customer.

UCRM 227 Introduction to Casino Resort Hotel Management (3)
The Casino Resort Hotel is normally the second largest contributor of profits to the Casino and is also the first service that is traditionally “comped” to loyal patrons. This course deals with how a Casino Resort Hotel is managed in order serve the needs of the guests and the needs of the Casino in attracting patrons.

UCRM 233 Casino Resort Human Resource Management (3)
Students will apply both practical and ethical management approaches in accordance with the special concerns of contemporary HRM Departments in the casino resort industry. The course will cover legal considerations of personnel management, the organizational challenges of meeting client needs in a variety of services, and the psychological frameworks of inter- and intra- office communications. Issues also include sexual harassment, equal opportunity employment, signs of "high risk" behavior, and security.

UCRM 303 Casino Resort Information Systems (3)
This course gives an overview of Information Systems with applications of how it is used in the casino industry. Of particular interest is the tracking of monies, hotel rooms, patron identification, and game operations.

UCRM 311 Addictive Behavior and Gambling (3)
This course will provide students with information on addictive behaviors that a small percentage of casino guests develop related to their gambling. Topics covered include history of gambling, language of the gambler, recognition of problem and compulsive gamblers, alcohol, drugs, cultural aspects, family involvement, ethical issues, and intervention on the problem gambler.

UCRM 315 Casino Resort Impact on Social Aspects (3)
After taking this course the student is expected to demonstrate an understanding of the basic history and major social impacts of the Casino Industry on individuals, communities and the state and local economy and regulatory agencies.

UCRM 319 Cash Management and Cage Operations (3)
At the heart of every casino is “The Cage” or the bank. This course covers how funds are distributed throughout the casino and how they are tracked at the end of each shift. Regulatory requirements are also covered concerning how much money must be on hand at any one time and the process required to shut a casino down and account for all the money.

UCRM 325 Casino Math and Statistics (3)
This course introduces students to statistics using the Casino Industry for examples. The student will be introduced to the mathematical logic inherent in the various casino games and slot machines. The mathematics of probability is fundamental to the concept of gaming and is the basis for control and regulations of gaming activities. Note: This course counts for UMGT 325 which satisfies the degree math proficiency.

UMGT 338 Business Ethics (3)
Prerequisite: 231 or approval of instructor. A theoretical critique and case oriented analysis of the moral, ethical, and value issues that challenge business, industry, and corporate life with a view toward discovering ethical principles and strategies applicable to the management process.

PHIL 103 Ethics (3)
This class is an introduction to ethical theory. The first few classes we will discuss two issues: 1) Whether moral assertions are amenable to proof, and 2) Cultural Relativism. The remainder of the first two thirds of the class will be dedicated to the study of three of the most prevalent grounds for an ethical system: virtue, duty, and consequences. We will read and discuss works by Aristotle, Kant, and Mill as representative of these three types of ethical systems. The remainder of the semester will be dedicated to readings and discussions concerning normative ethical issues such as abortion and the death penalty.

UCRM 342 Managing Troubled Employees in Casino Resorts (3)
This course deals with the problem of handling sexual harassment, drug abuse and violent behavior in a casino from the perspective of the HR department. In addition, the course helps the front line managers deal with the problems in a positive and effective manner.

UCRM 407 Economics of Risk-Taking and Gambling (3)
Prerequisite UCRM 325 or UMGT 325. The course explores the theory and practice of risk-taking and gambling. Conflicting approaches to risk-taking are examined from the beliefs and superstitions of ancient times to the precise measurements and utilitarian approaches to risk-taking in modern times. The functional roles of markets in allocating risks and the entrepreneur as a past seeker are developed.

UCRM 411 Economics and Risk Theory (3)
Prerequisite UCRM 325. This course is designed to stir students to think deeply and creatively about the ties between economics, mathematics, philosophy and the real world. The course also examines the ethical foundations of the economist’s view of risk. To make a decision about risk, should we rely on rational analysis of the costs and benefits, as the economist would advocate?

UCRM 417 Legal, Regulatory and Security Compliance (3)
This course covers the legal and regulatory requirements as found in most gaming jurisdictions in the United States. Of particular interest will be the regulatory and legal compliance for Mississippi and the Federal Government. Security is discussed in the context of assuring that all legal and regulatory requirements of the casinos are being faithfully fulfilled.

UCRM 450 Internship (3)
This course is to be taken during the last semester that a student attends school to complete their Associate’s Degree in Casino Resort Management. During this course a student will work at a casino under the supervision of the management at the casino and keep a journal of this experience. The student will also be required to create a polished resume and consider strategies for finding employment in the particular area of a casino that they would enjoy working in.

Economics

UECN 101 Introductory Microeconomics

An introduction to the theory of prices and the allocation of resources.  Topics include the pricing of goods and services, the determination of wages and returns to capital, market structure, and international trade.

Finance

Note: These courses are subject to the nine-course (27 credit) limit on business, management and related courses.

UFIN 221 Introduction to Finance (3)
Analysis of business opportunities and problems from the financial manager’s point of view. Special emphasis on determining discounted cash flow, analytical techniques and methods used in structuring the balance sheet. Some accounting desired.

UFIN 254 Introduction to Investment (3)
Fundamental principles of investment and development of the student’s ability to select the various investment securities that meet the investor’s needs. A study of the principles and practices in security analysis and a review of the methods commonly employed in the analysis of financial statements.

UFIN 331 Money and Banking (3)
A non-technical overview of the role of financial institutions in the economic process with emphasis upon the development of commercial banking since 1960. The course is structured to give relatively equal attention to each of the following three general areas: the supply of loanable funds, the demand for loanable funds, and money and capital markets.

UFIN 346 Financial Markets (3)
This course is designed to introduce students to the different types of financial instruments and the markets in which they trade. The instructor will discuss the characteristics of the various products, how they are valued, and how the markets in which they trade differ. The student will study the money markets, the bond markets, the private debt market (bank loans, etc.) and the equities market. If time permits, the course will briefly cover the derivatives markets.

UFIN 354 Intermediate Investments (3)
Prerequisite: 254 or instructor approval. A continuation of Introduction to Investments (UFIN 254). This course explores investment topics as they relate to individual investors and professionals. Risk and return principles on securities and portfolios are studied as well as valuation techniques and analysis of fixed income securities, equities, and options. Financial statements, futures markets, portfolio theory, and capital market theory are also covered. The course assumes the student has a basic understanding of investment vehicles and their characteristics.

UFIN 356 Personal Financial Planning (3)
While laws and values continue to change, the abilities to analyze, evaluate and make decisions remain central to building financial security. The course develops these abilities and considers the skills to look for in selecting competent bankers, brokers, accountants, insurance and real estate professionals.

UFIN 220 Special Topics in Finance (1-3)

Human Resource Management

These courses are subject to the nine-course (27 credit) limit on business, management and related courses.

UHRM 300 Learning and Training in Organizations (3)
An overview of human resources training and development, including needs assessment, training design, implementation and evaluation. This course will integrate applied principles of adult learning. Various methods and training media will be explored.

UHRM 333 Human Resources (3)
This class is an introduction to organizational, legal, and psychological frameworks governing modern Human Resources Administration. This course provides an overview of the Human Resources function and the Human Resources department's role in furthering both employee and organizational goals.

UHRM 342 Managing Troubled Employees: Sex, Drugs and Violence (3)
This course will prepare the student to understand, identify and manage the troubled employee on a macro and micro basis. The student will learn to develop effective policies and procedures to address the causes and concerns of troubled employees. The student will become familiar with the legal and ethical issues surrounding troubled employees. This course covers workplace trends, sexual equality, sexual harassment, discrimination, life/work balancing, stress, mental illness, drug and alcohol abuse, workplace violence, post-traumatic stress intervention and employee assistance programs. Prerequisite: Human Resources 333. Instructor approval required for waiver of prerequisite.

UHRM 352 Compensation and Benefits (3)
This is a comprehensive analysis of the purpose, structure and effectiveness of compensation systems. Topics include legal issues, job design, job analysis, job evaluation, pay systems, incentives, psychological and motivational aspects of pay, executive compensation and compensation plan administration. Benefits are addressed at a basic level. Prerequisite: Human Resources 333. Instructor approval required for waiver of prerequisite.

UHRM 353 Benefits Administration (3)
This course addresses issues regarding mandatory benefits such as social security and workers compensation and voluntary benefits such as medical and life insurance. Cost containment and the changing legal environment regarding benefits are covered. Prerequisites: Human Resources 352 and its prerequisite. Instructor approval required for waiver of prerequisites.

UHRM 365 Planning, Recruitment, and Selection of Human Resources (3)
This course addresses the strategic, legal and administrative issues associated with recruitment and selection of employees, including assessment of staffing needs. The psychological aspects of Human Resources flow systems are emphasized. Career issues are examined from the point of view of the employee and the organization. The coordination of Human Resources planning and organizational competitive strategy is covered. Prerequisite: Human Resources 333. Instructor approval required for waiver of prerequisite.

UHRM 370 Performance Appraisal and Productivity (3)
This course includes developing and implementing performance appraisal systems appropriate for the organization's competitive strategy. Students are introduced to productivity-enhancing work designs such as Total Quality Management, teams, empowerment, and Business Process Reengineering. Prerequisite: Human Resources 333. Instructor approval required for waiver of prerequisite.

UHRM 382 Human Resources Information Systems (3)
Human Resource functions are rapidly being computerized. This course will cover computer applications in Human Resources including applicant tracking, payroll and benefits administration, employee data bases, and other applications. Basic HR research and program evaluation will be introduced. Prerequisite: Human Resources 333. Instructor approval required for waiver of prerequisite.

UHRM 392 Employment and Labor Law (3)
The Federal laws surrounding employment and their impact on Human Resource policies and practices are addressed in this class. These include the Equal Employment Opportunity Act, the Family and Medical Leave Act, Americans with Disabilities Act, Occupational Safety and Health Act, the National Labor Relations Act, and many others. Prerequisite: Human Resources 333. Instructor approval required for waiver of prerequisite.

UHRM 393 Industrial Relations (3)
This course covers the fundamentals of Industrial Relations in the United States. It addresses the historical roots of the labor movement and its social and economic underpinnings. The major Federal laws governing the relationship between unions and employers are covered. The issues of union organizing, contract negotiations, impasses and strikes, contract administration and grievance systems are discussed. The key differences between unions in the public and the private sector are addressed. The trends in Industrial Relations are addressed, including labor-management cooperation, the decline of U.S. unions and the impact of globalization on U.S. unions. Union avoidance through good Human Resource practices is discussed.

UHRM 400 Internship or Practicum (3)
Projects related to Human Resources will be designed by the intern, faculty advisor and the internship sponsor, and evaluated by the faculty advisor and internship sponsor. Projects would involve such things as revising an employee handbook, assisting with a salary survey, conducting job evaluations. Prerequisites: All core courses must have been satisfactorily completed.

UHRM 220 Special Topics in Human Resource Management (1-3)
 

Management

These courses are subject to the nine-course (27 credit) limit on business, management and related courses.

UMGT 231 Principles of Management (3)
Analysis of the basic management process such as planning, organization, coordination and control. Survey of the various schools of management thought with emphasis on the process, human behavior and quantitative schools of management. No prerequisites are required.

UMGT 225 Business Communications (3)
This course focuses on the three main areas for learning: The theoretical - a brief background and sources of communication theory. The practical tools of communication theory as it applies to the world of work. The experiential putting the tools to work in both a classroom setting and in a "real world" business setting.

UMGT 260 E-Commerce (3)
This course is to acquaint the student with the Internet, its commercial applications, its intensely resource-rich information base for tools and applications for E-Commerce, and how to set up a web site for business on the Internet.

UMGT 325 Business Statistics (3)
A survey of some of the more important concepts and techniques of statistics. Illustrations are drawn from the business world; in particular, time series analysis and index numbers are introduced. Students are brought in contact with computer implementation of statistical procedures. It is recommended that the student have a background in high school algebra. Meets math proficiency requirement for Bachelor of Arts and Bachelor of General Studies degrees only.

UMGT 336 Introduction to Modern Organization (3)
An introduction to the major concepts, theories, purposes, and processes associated with the management of modern organizations. An historical approach to organization as rational constructs, power in organizations, the role of the manager, etc. Examples from student experience are used as themes to be explored. Prerequisite: Management 231 or instructor approval.

UMGT 338 Business Ethics (3)
Prerequisite: 231 or approval of instructor. A theoretical critique and case oriented analysis  of the & moral, ethical, and value issues that challenge business,  industry, and corporate life with a view toward discovering ethical principles and strategies applicable to the management process.

UMGT 338-10 Business Ethics (Online) (3)
A theoretical critique and case oriented analysis of the moral, ethical, and value issues that challenge business, industry, and corporate life with a view toward discovering ethical principles and strategies applicable to the management process. Also, in response to the recent barrage of charges of breaches of ethical conduct by business leaders (WorldCom, Enron, Arthur Anderson, Martha Stewart Living Omnimedia, ImClone, Tyco, etc.), one module of the course will be devoted to the exploration of your personal business ethics code of conduct.

UMGT 360 Entrepreneurship (3)
Prerequisites: Finance 221 and Marketing 320 or approval of instructor. This course gives a brief historical survey of entrepreneurship, discusses the personality traits common to many entrepreneurs, explores ways to analyze new venture opportunities from marketing, production, and organizational perspectives; and reviews the legal considerations involved in starting a business and protecting a new venture idea. Special emphasis is placed on solving the problem of financing the new venture.

UMGT 365 Developing a Small Business (3)
This course is designed to introduce students to the essentials of small business start-up  and management. This course will teach students how to locate and  analyze the opportunity, set up the operating structure, develop the marketing and financial plans, and utilize financial reports  for the effective management of a developing small business.

UMGT 220 Special Topics in Management (1-3)

Marketing

Courses are subject to the nine-course (27 credit) limit on business, management, and related courses.

UMKT 320 Introduction to Marketing Principles (3)
A study of our present-day marketing system from a managerial point of view. Subjects covered include products, consumers, promotion, channels of distribution, market research, pricing, marketing, feasibility analysis, marketing law and international marketing. The majority of class time is spent in lecture and discussing solutions to marketing cases by the application of marketing principles. An out-of-class project is required in which student groups observe actual business operations of their choice and analyze particular problems that these businesses are encountering.

UMKT 330 Consumer Behavior (3)
Understanding the consumer is the key to developing and implementing successful marketing strategies. Disciplines such as psychology, sociology, and anthropology provide insight into the factors that influence the decision to buy. These factors are used to identify market segments and to explain their buying habits and mental processes.

UMKT 340 Principles of Advertising (3)
This course covers the fundamentals of advertising, beginning with the history and evolution of advertising as an element in the economy, a specialized form of communication, a craft, and an area of ethical sensitivity. At the practical level, students will be introduced to media planning and the emergence of new media, market research, agency organization and creativity as well as the legal and ethical concerns that advertising professionals must bear in mind.

UMKT 341 Advertising II (3)
Prerequisite: 340 or instructor approval. This course requires the students to put together projects and advertising campaigns that should enhance their understanding of advertising and give them meaningful projects for their portfolio.

UMKT 410 Marketing Research Design (3)
This course focuses on the fundamental techniques and skills of marketing research today, including research and survey design, data collection methods, behavioral science techniques, computer programs and techniques for statistical analysis, and marketing applications for new product development and testing, sales forecasting, and advertising for retail, industrial and international markets.

UMKT 220 Special Topics in Marketing (1-3)

Real Estate

UREL 232 Principles and Practices of Real Estate (3)
This course discusses the real estate business, market, ownership and interests, contracts, land surveying, property description, title transfers, closings, financing, mortgage market, liens, taxes, assessments, brokerage, appraisal, leases and property insurance. Experts in special fields contribute to lectures and discussions.

UREL 245 Introduction to Urban Planning (3)
An examination of the rules and regulations governing land use controls and how these must be taken into consideration throughout design and construction phases. The student will come to understand the necessity for such regulations and the importance of conforming to them.

UREL 332 Advanced Real Estate Principles (3)
This course presents the principles of Real Estate that are necessary for
effective decision making in the marketing of real estate, purchasing of
real estate, and buy- hold-sell situations. The student will study factors
of supply and demand, financing options, investment analysis, and the
development process use in decision making by real estate
developers. (Discounted Cash Flows)

The Louisiana Real Estate Commission has approved this course for 45 hours
towards resident and general appraisal certification.

UREL 229 Energy Efficient Homes: Profit and Conservation Opportunities

UREL 334 Real Estate Law (3)
Prerequisite: 232 or approval of instructor. Legal aspects of real estate, including sales, mortgages, leases, servitudes, successions, wills, closing costs and procedures, judgments, liens, surveys, purchase contracts, condominiums and townhouses.

UREL 335 Real Estate Appraisal I (3)
Prerequisite: 232 or approval of instructor. This introductory course emphasizes appraisal principles and procedures. Special topics include the new appraisal law, changes in current appraisal standards of professional practice, and report writing techniques. A field inspection and the preparation of a factual demonstration report is part of the course.

UREL 336 Real Estate Appraisal II (3)
Prerequisite: 335 or approval of instructor. This course is a continuation of Real Estate Appraisal I and an introduction to appraising income-producing property. The emphasis is on the development of income and expense statements and the use of capitalization techniques. This course also includes a seminar on the uses of computers in appraising real estate.

UREL 340 Real Estate Brokerage (3)
Prerequisite: 232 or approval of instructor. This course is designed to give an overview of general real estate brokerage. It includes the broker and the license law, the real estate commission, the specialist and the generalist in brokerage, when and how to expand, sales personnel, recruiting, training and supervision, administration of the brokerage operation, and other topics pertaining to the day-to-day brokerage business.

UREL 351 Real Estate Finance (3)
Prerequisite: 232 or approval of instructor. An introduction to residential, multi-family, and commercial financing. The course covers government guaranteed loans, conventional loans, and innovative financing. Guest speakers are brought in to lecture on construction loans, appraisals, title insurance, private mortgage insurance and legal aspects of the mortgage.

UREL 360 Current Issues in Real Estate (3)
Prerequisite: 232 or approval of instructor. This course will be taught as a seminar. Topics include: creative financing, advanced investment structuring, time sharing, property insurance, transferring title-recordation, taxes and assessments, real estate appraisal, condominiums, leasing real estate, syndication exchange, and historic preservation. There may be changes in these subject areas as the interest and accent change from year to year.

UREL 220 Special Topics in Real Estate (1-3)

Students wishing to qualify for the Louisiana Real Estate Salesman’s Licensing Examination must complete a minimum of 90 contact hours of coursework (equivalent to six credits or two real estate courses) including Real Estate 232 and one Real Estate elective.