Industrial and Engineering Management (IEMT)
Accounting (ACCT)
UNCA Catalog: Courses of Instruction
UNCA Catalog: Table of Contents

Management (MGMT)
Industrial and Engineering Management (IEMT)
Accounting (ACCT)

Associate Professor McKenzie (Chair); Professors Helms, Lisnerski, Nelms, Yearout; Associate Professors Brunner, Bushong; Assistant Professors Capraro, Manns, Schaffer; Instructors Huffman, Kerr; Lecturer Mayes

The Department of Management and Accountancy, an associate member of the AACSB, the Association to Advance Collegiate Schools of Business, provides 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. in Management is designed to provide students with the appropriate skills to perform effectively in a professional business environment. Courses are designed around the basic managerial functions of planning, organizing, leading and controlling. Students will have the opportunity to develop skills in the following areas: quantitative research, oral and written communication, critical thinking, team dynamics, and business technology. Global relationships and ethical decision making are also integrated throughout the core curriculum.

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 requirements.

General Requirements for Management

1. Required courses in the major--27 hours: MGMT 220, 300, 313, 350, 380, 386, 398, 480, 491.
2. Required courses outside the major--19 hours: ACCT 215, 216; ECON 101*, 102, 306; STAT 185*.
3. Demonstration of degree competency is fulfilled by successful completion of a comprehensive exam. Demonstration of oral competency is fulfilled by meeting published departmental standards regarding a designated presentation given in MGMT 491. Demonstration of computer (business technology) competency is fulfilled by meeting published departmental standards regarding a designated presentation/project given in MGMT 491.
4. Other departmental requirements--Students must have a grade of C or better in MGMT 220, 491 and ACCT 215 to graduate. The selection of a management concentration consisting of 15 semester hours of coordinated work. Any substitutions for specific courses must be approved in writing by the department chair.

*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.

Management Concentrations

Business Management and Administration

MGMT 316, 352, 413, 460; 489 or 499.

Health Care

MGMT 320, 321, 421, 425; 489 or 499.

Marketing

MGMT 352, 357 or 358; 453, 458; 489 or 499.

Minor in Management

Students majoring in any discipline outside the Management or Industrial and Engineering Management fields may declare a minor in Management. To fulfill requirements for the minor, the student must earn a minimum GPA of 2.0 in 21 hours to be distributed as follows: ACCT 215; 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, 421; and 9 additional hours. The 9 additional hours will provide individualized program focus and must be approved by the academic advisor. Three of these 9 hours must be 300 level or above. At least 9 of the required 18 hours must be taken at UNCA.

Bachelor of Science in Industrial and Engineering Management

The program leading to the B.S. in Industrial and Engineering Management has as its objective the combining of the fields of management and engineering. Students will have the opportunity to develop skills in the following areas: quantitative research, oral and written communication, critical thinking, team dynamics and business technology. Global relationships and ethical decision making are also integrated throughout the core curriculum. The program is directed toward preparing students for careers such as production manager, project manager, planning specialist, technical liaison, materials manager and quality control manager.

Declaration of Major

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 requirement.

General Requirements for Industrial and Engineering Management

This program requires a total of 124 semester hours. Major requirements are specified below:

1. Required courses in the major--30 hours: MGMT 220, 350, 380, 381, 384, 386, 394, 460, 487, 492.
2. Required courses outside the major--47 hours: ACCT 215; CHEM 111, 132, 144; ECON 102, 306; ENGR 206, 314; MATH 191, 192, 291; PHYS 221, 222; STAT 225.
3. Management Cognate electives--6 hours as follows: one course chosen from each of the following two groups--Group I: (Statistics) STAT 321, 325, 326 or 327; Group II: (General) any 300-400-level course as approved by the faculty advisor.
4. Other departmental requirements--Successful completion of MGMT 492 with a C or better demonstrates degree competency. Students must have a grade of C or better in MGMT 220, 492 and ACCT 215 to graduate.
5. Demonstration of oral competency is fulfilled by meeting published department standards regarding a designated presentation.
6. Demonstration of computer (business technology) competency is fulfilled by meeting published departmental standards regarding a designated presentation/project given in MGMT 492.

Bachelor of Science in Accounting

The program leading to the B.S. in Accounting is designed to provide students with the appropriate 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. Topics such as internal accounting procedures, individual, partnership and corporate tax, generally accepted accounting principles (GAAP) and generally accepted accounting standards (GAAS) are explored. Students will have the opportunity to develop skills in the following areas: quantitative research, oral and written communication, critical thinking, team dynamics, and business technology. Global considerations and ethical decision making are also integrated throughout the core curriculum.

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).

Declaration of Major

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 requirement.

General Requirements for Accounting

1. Required courses in the major--24 hours: ACCT 215, 216, 301, 302, 303, 317, 340, 415.
2. Required courses outside the major--16 hours: ECON 101*; MGMT 220, 341, 380; STAT 185*.
3. The selection of a concentration comprising 21 semester hours of coordinated work (see below).
4. Students must take and pass the accountancy competency exam within one year preceding graduation or completion of the post-baccalaureate certificate of major in accounting. The exam will be administered during the Fall and Spring semesters and will not be administered during the summer.
5. Other departmental requirements--Students must have a grade of C or better in ACCT 215 and MGMT 220 to graduate.
6. Demonstration of oral competency is fulfilled by meeting published departmental standards regarding a designated presentation.
7. Demonstration of computer (business technology) competency is fulfilled by meeting published departmental standards regarding a designated presentation/project in ACCT 340.

*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.

Accounting Concentrations

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 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 313; and two other courses selected from the following: ACCT 319, 416, 418; MGMT 350, 460, 487.

Minor in Accounting

Students majoring in any discipline outside the Accounting field may declare a minor in Accounting. To fulfill requirements for the minor, students must earn a minimum 2.0 grade point average in 21 hours to be distributed as follows: ACCT 215, 216, 301, 302, 317, and 417. Three elective hours are required from one of the following courses: ACCT 303, 319, 330, 340, 418, 447; MGMT 341, 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: ACCT 216. 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. Course concentrates on costing, responsibility accounting and motivation. Techniques include standard costing and direct costing. Prerequisites: ACCT 216; or permission of instructor. Fall and Spring.

319 Accounting for Governmental and Not-for-Profit Organizations (3)

The course covers the fundamentals of accounting for state and local governments and not-for- profit organizations. Pre- or corequisite: ACCT 301. No credit given to students who have credit for ACCT 419. Fall.

330 Accounting Applications (3)

A software-based course that introduces students to various applications used by accountants. A tutorial approach will be used and students will obtain significant hands-on experience in different types of accounting-based software. Prerequisite: ACCT 301. Spring.

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. A student's oral competency will be determined by the evaluation of and appropriate feedback on an individual formal presentation. Demonstration of computer (business technology) competency is fulfilled by meeting published departmental standards regarding a designated presentation/project. Prerequisite: ACCT 317. Pre- or corequisite: ACCT 302. 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. 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; 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. Fall.

417 Income Taxation of Individuals (3)

Federal taxation of individuals including proprietorships. Includes tax research and tax form preparation. Prerequisites: ACCT 216; 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 302, 317; senior standing. Pre- or corequisite: ACCT 417. 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; junior standing; or permission of instructor. Fall.

499 Undergraduate Research in Accounting (1-6)

Independent research under the supervision of a department faculty mentor. An IP grade may be awarded at the discretion of the instructor. May be repeated for a total of 6 hours credit. Fall and Spring.

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.

Courses in Management

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. See department chair.

300 Legal and Ethical Environment (3)

Emphasizes the role of ethics, the law, and their relationship in the business environment. Topics include structure of the court system, social responsibility and business, white-collar crime, employment relationships and discrimination, agency, alternative dispute resolution, securities and antitrust, and consumer protection. Critical thinking exercises utilize casework and library and electronic research. 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 313. Spring.

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. Spring.

321 Financial Management of Health Care Institutions (3)

Basic methods and techniques in financial management of health care programs. Topics include financial statement analysis, ratio analysis, cost determination and allocation, pricing of services and institutional budgeting. Prerequisites: ACCT 216; ECON 306; MGMT 320. Spring.

341 Commercial Law (3)

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.

350 Marketing Principles (3)

The course focuses on the elements of the marketing mix (product, price, promotion and place) and the marketing concept. Marketing terminology and selected marketing models and theories are presented. Application and integration of these theories and models are required. Prerequisite: MGMT 220. Fall and 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; 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. See department chair.

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: 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; STAT 185 or 225. Even years Fall.

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. Prerequisite: MGMT 220. 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 Human Resources Development (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. Spring.

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 and a major project emphasizing the interdisciplinary nature of the covered issues are assigned. Prerequisites: MGMT 321, 421. Fall.

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 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 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 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; pre- or corequisite: MGMT 398; 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: MGMT 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. Specific information is available from the director of the internship program. Prerequisites: Minimum 2.0 grade-point average overall and in major courses; permission of department internship director. Pre- or corequisite: 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 presentation, as defined by published departmental standards, fulfills the oral competency requirement for the management degree. Demonstration of computer (business technology) competency is fulfilled by meeting published departmental standards regarding a designated presentation/project. Prerequisites: HUM 414; senior standing; completion of all required 300-level management courses. Pre- or corequisite: MGMT 480. Fall and Spring.

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. A student's oral competency will be determined by the evaluation of and appropriate feedback on an individual formal presentation. Demonstration of computer (business technology) competency is fulfilled by meeting published departmental standards regarding a designated presentation/project. Prerequisites: MGMT 380, 381, 386, 394; senior standing and consent of sponsoring faculty. 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.

499 Undergraduate Research in Management (1-6)

Independent research under the supervision of a department faculty mentor. Prerequisite: MGMT 352. An IP grade may be awarded at the discretion of the instructor. May be repeated for a total of 6 hours credit. 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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