UNCA Catalog: Courses of Instruction
UNCA Catalog: Table of Contents
UNCA Catalog: Courses of Instruction
UNCA Catalog: Table of Contents
Associate Professor McKenzie (Chair);Professors Helms, Lisnerski; Associate Professors Brunner, Bushong, Marshall, Nelms, Spear, Yates; Assistant Professors Capraro, Costello, Patrick; Instructor Manns; Lecturers Mayes, Rosenthal (director of Management Internship Program)
The Department of Management and Accountancy, an associate member of the AACSBthe International Association for Management Educationprovides students the opportunity to pursue undergraduate degree programs in Management, Accounting, and Industrial and Engineering Management. The Department of Management and Accountancy's mission is to develop lifelong learners who are effective communicators, and who understand that learning is a collaborative, reflective process that requires the integration of knowledge from many sources. The distinctive setting within a small public liberal arts university contributes to a focus on the human element in management decisions. The small size facilitates intellectual interaction among students and faculty. This interaction, as part of our emphasis on excellent teaching and active learning, encourages students to become effective contributors to their future professional and social environments.
Bachelor of Science in Management
The program leading to the B.S. degree in Management has three objectives: 1) to provide the student with a sound general education as a base for lifelong learning as a managerial leader, 2) to provide an understanding of management concepts that will maximize the student's opportunities for promotion in a management career as subsequent in-service training and experience are gained, and 3) to provide alternative concentrations in career-oriented electives to enable the student to attain specialized knowledge required for employment in the field of his or her choice.
Declaration of Major
Declaring a major in Management requires the student to complete a Declaration of Major form that must be signed by the department chair. Before declaring a major, students must satisfy the LANG 102 and Library Research requirements.
*Students anticipating a major in Management may choose ECON 101 as one of their social science General Education requirements and, if qualified, choose STAT 185 as their mathematics General Education requirement.
Minor Course Work: The 21 hours will be distributed as follows: ACCT 201; MGMT 220, 300; and 12 additional hours within the department at the 300 level or above. The 12 additional hours will provide program focus and must be approved prior to declaring a minor in Management.
Certificate in Health Care Administration: This certificate is offered for those individuals presently employed in the health care field. The individual will be required to successfully complete the following courses with a C or better: MGMT 220, 320, 322 or 332, 421; and six additional hours. The six additional hours will provide individualized program focus and must be approved by the academic advisor. Three of these six hours must be 300 level or above. At least nine of the required 18 hours must be taken at UNCA.
The program leading to the B.S. degree in Industrial and Engineering Management has as its objective the combining of the fields of management and engineering. It is directed toward preparing students for careers such as: production manager, project manager, planning specialist, technical liaison, materials manager, quality control manager, and for various general management areas. Graduates will be well pre-pared in the academic areas of mathematics and operations management, as well as basic management.
Declaring a major in Industrial and Engineering Management requires the student to complete a Declaration of Major form that must be signed by the department chair. Before declaring a major, students must satisfy the LANG 102 and Library Research requirements.
Bachelor of Science in Accounting
The program leading to the B.S. degree in Accounting is designed to provide students with the appropriate background, skills and interest to enter an area of accounting. The courses give a basic understanding of the business world and a background in the general areas of accounting.
The Financial Accounting Concentration provides a thorough background for the Certified Public Accountant (CPA) Examination. The Managerial Accounting Concentration is appropriate for those who are interested in the Certificate in Management Accounting (CMA).
Declaring a major in Accounting requires the student to complete a Declaration of Major form that must be signed by the department chair. Before declaring a major, students must satisfy the LANG 102 and Library Research requirements.
*Students anticipating a major in Accounting may choose ECON 101 as one of their social science General Education requirements and, if qualified, choose STAT 185 as their mathematics General Education requirement.
In addition to the Accounting core, each Accounting major must complete one of the concentrations below. Any substitutions for specific courses must be approved by the department chair.
Financial Accounting Concentration: This concentration is for those students whose interests are in public accounting. Required courses: ACCT 416, 417, 418, 447; and three courses to be selected from ACCT 319, 330; ECON 210, 306; LANG 351 or MCOM 269; MGMT 460.
Managerial Accounting Concentration: This concentration prepares students who are interested in private accounting for business, industry or other organizations. Required courses: ACCT 412, 417, 447; ECON 306; MGMT 413; and two other courses selected from the following: ACCT 319, 416, 418; MGMT 350, 460, 487.
Courses in Accounting
215 Principles of Accounting I (3)
An introduction to financial accounting and how it is used by
organizations and individuals. Emphasis on the principles and
most common practices used in generating financial reports.
No credit given if credit received for ACCT 202 or 218.
Fall and Spring.
216 Principles of Accounting II (3)
An introduction to managerial accounting and how
accounting is used to assist in the management of various
knds of entities. No credit given if credit received for ACCT
201 or 218. Prerequisite: ACCT 215. Fall and Spring.
301 Intermediate Accounting I (3)
Theoretical and logical basis of accounting methods emphasizing critical thinking and
problem identification for external financial reporting. Emphasis on general balance sheet and
income statement concepts as well as in-depth coverage of cash, receivables, inventories, and
property, plant and equipment. Prerequisite: A CCT 216; MGMT
221. No credit given to students who have credit for ACCT
315. Fall and Spring.
302 Intermediate Accounting II (3)
Theoretical and logical basis of accounting methods emphasizing critical thinking and
problem identification for external financial reporting. Emphasis on coverage of liabilities, owner's
equity, dilutive securities, investments and revenue recognition. Prerequisite: ACCT 301.
No credit given to students who have credit for ACCT 315 and ACCT 316. Fall and Spring.
303 Intermediate Accounting III (3)
Theoretical and logical basis of accounting methods emphasizing critical thinking and
problem identification for external financial reporting. Emphasis on coverage of deferred tax,
pensions, leases and statement of cash flows. Prerequisite: ACCT 302. No credit given for students
who have credit for ACCT 316. Fall and Spring.
317 Cost Accounting (3)
Basic procedures of cost accounting for planning and control. The course concentrates
on costing, responsibility accounting and motivation. Techniques include standard costing
and direct costing. Prerequisites: ACCT 216;
MGMT 221; or permission of instructor. Fall and Spring.
319 Fund Accounting (3)
Fundamentals of accounting for governmental departments, colleges and universities,
health care entities and other not-for-profit institutions. Pre- or corequisite: ACCT 301. No
credit given to students who have credit for ACCT 419. Fall.
330 Microcomputer Applications in Business (3)
A software-based course that introduces students to accounting and other business
applications of microcomputers. A tutorial approach will be used and extensive hands-on experience by
the students will be a major characteristic of this course. Prerequisites: ACCT 201; MGMT
220. Fall.
340 Accounting Systems and Controls (3)
Techniques of analyzing the information requirements of an organization and translating
those needs into an integrated EDP system for decision-making and control. Pre- or
corequisites: ACCT 302; MGMT 221; or permission of
instructor. A student's oral competency will be determined
by the evaluation of and appropriate feedback on an
individual formal presentation. Fall.
405 Accounting Internship (3)
A semesterlong internship program in public, private or
governmental accounting. Weekly meetings with faculty
advisor and/or internship coordinator including journal
review and a structured series of questions. Oral and written
presentations required. Prerequisites: ACCT 302;
permission of instructor. Fall and Spring.
412 Advanced Managerial Accounting (3)
A detailed treatment of the planning and control techniques used to generate information
for managerial decision-making. Cost and profit analysis for manufacturing and
non-manufacturing concerns. Prerequisites: ACCT 317;
MGMT 221. Pre- or corequisite: MGMT 380. No credit
given to students who have credit for ACCT 318. Odd
years Spring.
415 Auditing (3)
A study of the principles, techniques, procedures and responsibilities of accountants in
investigating, interpreting and appraising accounting records as internal and independent
public auditors. Prerequisites: ACCT 302,
340; MGMT 221; STAT 185. Spring.
416 Advanced Accounting (3)
Accounting theory focusing on specialized problems of business combinations and
multi-entry organizations, the scope of fiduciary accounting, foreign currency translations,
liquidations, receiverships, reorganizations, estates and
trusts. Prerequisites: ACCT 302; MGMT 221. Fall.
417 Income Taxation of Individuals (3)
Federal taxation of individuals including proprietorships. Includes tax research and tax
form preparation. Prerequisites: ACCT 216; MGMT 221- junior standing or
permission of instructor. Spring.
418 Accounting Theory (3)
A study of the comprehensive systems of assumptions, definitions, recognition and
measurement principles and procedures which form the bounds for judgment in preparing financial
statements. Prerequisites: ACCT 317,
416; MGMT 221. Spring.
447 Income Taxation of Partnerships and Corporations (3)
Federal and North Carolina taxation of partnerships and corporations. Includes tax research
and tax form preparation. Prerequisites: ACCT 417; MGMT 221; junior
standing; or permission of instructor. Fall.
171-4, 271-4, 371-4, 471-4 Special Topics in Accounting (1-4)
Courses not otherwise included in the catalog listing but for which there may be special
needs. May be repeated for credit as often as permitted and as subject matter changes. Prerequisites:
as indicated for the respective courses. See department chair.
220 Foundations of Management (3)
An introduction to the concepts and skills within the
management discipline. Covers management fundamentals
required for subsequent courses in Accounting, Industrial
and Engineering Management, and Management degree
programs. Pre- or corequisite: LANG 102. Fall and Spring.
221 Management Information Technology Lab (1)
Assists the student in integrating information technology (IT)
into management activities. Emphasis will be on using IT
tools, both hardware and software, to solve problems and
effectively present results. Fall and Spring.
300 Legal and Ethical Environment (3)
Interdisciplinary course which provides a unique perspective of the interface among
organizations, the individual and society. Topics include, but are not limited to, introduction to law
and legal system; white-collar crimes and torts; ethic and social responsibility; negligence
and product liability; administrative law; law of agency, partnership, corporations, and
securities; ownership of real and personal property; and overview of real and personal property and
antitrust. Prerequisite: MGMT 220. Fall and Spring.
313 Organizational Behavior (3)
Focuses on the element of management that relates to
human interaction. Emphasis is placed on the concepts,
theories and skills relevant to individual, team and
organizational processes. Prerequisite: MGMT 220. Fall
and Spring.
316 Team Dynamics (3)
In-depth exploration of how to create a motivated,
productive, dynamic self-directed team. Students are given
the opportunity to develop the skills and strategies needed
to become members and leaders of effective teams.
Prerequisites: MGMT 221, 313. Fall.
320 Management of Health Services (3)
Covers the structure and functions of a variety of health organizations and professions.
Examines the determinants and measurement of health and disease, as well as the
interdisciplinary aspects of health services organization, finance and delivery. Prerequisite: MGMT 220. Fall
and Spring.
321 Financial Management of Health Care Institutions (3)
Basic methods and techniques in financial management of
health care programs. Topics covered include financial
statement analysis, ratio analysis, cost determination and
allocation, pricing of services and institutional budgeting.
Prerequisites: ACCT 216; ECON 306; MGMT 320.
Spring.
332 Human Resource Management I (3)
An overview of personnel/human resource administration
and of the interrelationships between various elements of the
personnel subsystems and other managerial or organizational
functions. Prerequisites: MGMT 220, 221. No credit given
for students who successfully completed MGMT 330
before Fall 1988. Fall.
332 Human Resource Management I (3)
An overview of personnel/human resource administration and of the interrelationships
between various elements of the personnel subsystems and other managerial or organizational
functions. Prerequisites: MGMT 220; passing score on Management and Accountancy Department
computer skills test. No credit given for students who successfully completed MGMT 330 before
Fall 1988. Fall.
335 Conflict Resolution (3)
The purpose of this course is to provide insight into conflict resolution from the viewpoint
of various disciplines and to look at multiple factors that affect the process. International
and crosscultural negotiations are included as well as mediation in various settings. Both
theoretical and experimental learning are used. Active participation is required. Fall.
341 Commercial Law (3)
An overview of the commercial legal environment in which business enterprises operate.
Examines the law relating to contracts, sales, security interests, commercial paper, warranties,
debtor rights, creditor rights and fiduciary
responsibilities. Prerequisites: ACCT 216; MGMT
220. Spring.
345 Employment and Labor Legislation (3)
A study of the development, application and interpretation of federal and state statutes
affecting the employer/employee relationship. Fall.
350 Marketing Principles (3)
Marketing trends resulting from shifting social attitudes and changing economic patterns.
Marketing as a dynamic process. Selected marketing models studied. Prerequisite: MGMT
220. Fall and Spring.
351 Marketing Research (3)
Collection, tabulation and analysis of market information used in determining consumer
preferences; research project/proposal is a part of the course. Prerequisites: MGMT 350; STAT
185. Spring.
352 Applied Research (3)
Emphasizes the importance of research and the research
method in management decision making. Provides a
foundation for gathering information and making decisions in
a business setting by providing an overview of various
research designs. This course examines the application of
statistics to management research. Design of a practical
management research project required. Prerequisites:
MGMT 220, 221; STAT 185; junior standing. No credit
given if credit received for MGMT 351. Fall and Spring.
357 Promotion Management (3)
An examination of the promotional process, focusing on how the five aspects of the
promotional mix (advertising, direct marketing, sales promotion, publicity and public relations,
and personal selling) are interrelated, and their effects on both consumers and businesses.
Prerequisite: MGMT 350. Spring.
358 Services Marketing (3)
This course focuses on the differences inherent in the marketing of services vs. goods.
Characteristics unique to services and their effect on the marketing mix are discussed. Provides
an overview of services marketing. Prerequisite: MGMT 350. Fall.
360 Small Business Management (3)
The special problems, required analyses, and unique managerial skills involved in the
development and operation of a small business. Prerequisite: Junior standing or permission of
instructor. See department chair.
380 Management Science (3)
The application of quantitative methods to decision making. Emphasis is placed on
linear programming and related topics, decisions theory, Markov chains, network analysis,
forecasting, inventory models and simulation. Prerequisites: MGMT 221 STAT
185 or 225; Fall and Spring.
381 Quality Control (3)
Principles and practices of industrial quality control. Use of variables and attributes
control charts to achieve and maintain a state of statistical control, process capability analysis
and acceptance sampling by attributes and variables. Quality programs and management of
the quality function. Prerequisites: MGMT 220, 221; STAT 185 or
225. Even years.
384 Industrial Ergonomics and Work Design (3)
An investigation into the characteristics of human performance in the work
environment. Physiological and psychological factors are included in the design and evaluation of work
methods, environments, equipment and standards. Prerequisite: PSYC 202 or STAT 185 or 225.
See department chair.
386 Systems and Information Management (3)
Introduces students to the management of information; integrated systems and general
systems concepts in the planning, development, implementation and control of information.
Prerequisites: MGMT 220, 221.
Fall and Spring.
394 Project Management/Occupational Safety (3)
Principles and concepts of project management as they relate to the quantitative skills of
PERT, CPM and other network methods of scheduling projects with attention given to
compliance with OSHA legislation and NIOSH guidelines. Course emphasis is placed on using these
directives in planning, and on qualitative factors as well as the traditional quantitative methods.
Computer-aided as well as manual approaches to these topics are presented.
Prerequisites: MGMT 220; STAT 185 or 225. Even years Spring.
398 International Management and Marketing Strategies (3)
Identifies, explains and analyzes concepts and strategies involved in conducting
management and marketing operations in the international environment.
Prerequisite: MGMT 350.
No credit given to students who have credit for
MGMT 308. Fall and Spring.
413 Development of Professional Personnel (3)
Organizational behavior theories and team skills will be
experientially applied in the development and management
of an ongoing business project. This project will provide an
opportunity for integrating the human resource processes
(planning, staffing, evaluating and compensating, maintaining
effective employer/employee relationships) through a
modular approach. Prerequisite: MGMT 300; pre- or
corequisite: MGMT 316. Fall.
421 The Legal Environment of Health Care Institutions (3)
The law of contracts, agency and torts as applicable to health care institutions. Case
studies, including malpractice, relating to health care
delivery. Prerequisite: MGMT 320. Fall
425 Critical Issues in Health Care (3)
Identifies and examines major social, political, economic and ethical issues confronting
the health care delivery system. A variety of readings emphasizing the interdisciplinary nature of
the covered issues are assigned. Prerequisite: MGMT 321, 421. Spring.
432 Human Resource Management II (3)
A study of current issues relevant to the human resources management system. Topics for
discussion and analysis will be from current readings. Emphasis is placed on personal computer
applications to human resource management. Prerequisites: CSCI 107; MGMT 322 or 332;
senior standing. Spring.
435 Wage and Compensation (3)
The purpose of this course is to provide the theoretical background of the strategic
choices involved in managing compensation systems, influences on compensation packages,
current theory and the changing state of compensation practice. Includes development of
decision-making skills and computer simulation. Prerequisites: A minimum of 75 credit hours and one
of the following three courses: ECON 330; MGMT 322, 332. Every other Spring.
453 Marketing and the Consumer (3)
The study of the process whereby producers understand the
needs and desires of the consumer, combined with a careful
analysis of the marketing techniques required to reach the
consumer. Prerequisites: MGMT 221, 350. Fall.
458 Marketing Strategy (3)
The selection and evaluation of the appropriate marketing
mix needed to achieve the overall objectives of an
organization. Emphasis is placed on the case method.
Prerequisites: MGMT 221, 350, 352, 453; senior standing.
Spring.
460 Production and Operations Management (3)
Addresses the issues of production and delivery of
high-quality, low-cost goods and services in an increasingly
competitive global economy. A total systems approach is
used to balance the emphasis between managerial issues
and analytical techniques to strengthen both critical thinking
and problem solving skills. Project management skills are
incorporated into designing outputs and facilities, planning
and controlling operations, managing quality and determining
required resources. Prerequisites: MGMT 221, 352, 380;
pre- or corequisite: ECON 306. Fall and Spring.
480 Management Strategies and Policy (3)
The rationale and development of strategies, policies, procedures and systems as
managerial means to pursue organizational purposes and goals using case problems. Prerequisites:
ECON 306; MGMT 380; senior standing. Fall and Spring.
487 Production and Inventory Control (3)
Planning and control in production environments. Techniques and systems used in
forecasting, operations planning, inventory control, production scheduling and activity control.
Prerequisites: MMGMT 221, 380. See
department chair.
489 Professional and Technical Internship (3)
Semesterlong internship with a participating host organization, preferably in the Western
North Carolina area, scheduled for each Management student in the senior year. A minimum
grade-point average overall or in the major department of 2.5 is required to enroll in the
course. Specific information is available from the director of the internship program.
Prerequisite: MGMT 480. Every semester.
491 Senior Seminar (3)
Applies management and social philosophy concepts to
in-depth analyses of current and future business situations.
Particular emphasis is placed on research and team
dynamics, as well as ethical and international business
issues. A comprehensive project and an oral presentation
are required. Successful completion of the comprehensive
project fulfills the management degree competency
requirement. Successful completion of the presentation, as
defined by published departmental standards, fulfills the oral
competency requirement for the management degree.
Prerequisites: HUM 414; senior standing; completion of all
required 300-level management courses. Pre-or corequisite:
MGMT 480. Every semester.
492 Senior Design Project (3)
A semesterlong designing project with a participating host organization in the Western
North Carolina area. This course consists of a specific project involving the design of a
management system: it serves as the capstone course and fulfills the competency requirement for the
industrial and engineering management program. Prerequisites: senior standing and consent of
sponsoring faculty. A student's oral competency will be determined by the evaluation of and
appropriate feedback on an individual formal presentation. Fall and Spring.
494 Research Methodology (3)
Introduction to the language and process of scientific research in a broad range of
management-related areas. Topics covered include survey research and experimental design,
measurement, data collection, statistical methods and proposal preparation. To successfully complete
the course, the student will submit a research proposal. Prerequisites: MGMT 380; STAT
185; permission of department chair and sponsoring department faculty member. Fall.
495 Directed Research (1-3)
Supervised original investigation of a research problem in
management-related topics. To successfully complete the
course, students will submit their findings in the appropriate
report format. Credit hours will be awarded based upon the
complexity of the project. Prerequisites: MGMT 352; senior
standing; permission of sponsoring department faculty
member. Fall and Spring.
171-4, 271-4, 371-4, 471-4 Special Topics in Management (1-4)
Courses not otherwise included in the catalog listing but for which there may be special
needs. May be repeated for credit as often as permitted and as subject matter changes. Prerequisites:
as indicated for the respective courses. See department chair.
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