Carroll College, Helena Montana

Course Descriptions

BA: Courses in Business

Department of Business, Accounting, and Economics

BA 100 Introduction to Business 3 Cr
This course is designed for the student with little or no experience in
business and its related fields. This course helps the student to build the
necessary understanding of the myriad of business terms that exist today.
Topics covered include management, marketing, capitalism, computers,
accounting, finance, ethics, and international business. No prerequisite.
Fall semester.

BA 203-204 Principles of Accounting I and II 6 Cr
Introductory courses dealing with the principles of recording, analyzing, and
communicating information about the economic activities of organizations.
First semester includes preparation and interpretation of general purpose
financial statements, e.g., income statement, balance sheet, and statement
of cash flow. Second semester covers interpretation of information relevant
to managerial decisions, e.g., pricing, budgeting, and capital investments.
MA 117 recommended. Offered fall and spring. Prerequisites: Sophomore
standing or permission from the instructor required.

 

BA 301-302 Business Law I and II 6 Cr
An introduction to the study of law designed to acquaint the student with
the legal controls under which modern business is conducted. The course
covers the law of contracts and agency, bailment, sales, negotiable instruments,
partnerships, and corporations. Prerequisite: Junior standing.
Offered annually.

BA 303-304 Intermediate Financial Accounting I and II 6 Cr
Course emphasis is on accounting theory and concepts, as well as analysis
of the problems that arise in applying these underlying concepts to financial
accounting. Attention is focused on the use of accounting information as
a basis for decision making by management, stockholders, creditors, and
other users of financial statements and accounting reports. Prerequisite:
BA 203-204. Offered annually.

BA 306 Marketing 3 Cr
An introduction to marketing and management decision making in the
pricing, promotion, and distribution of products. Consideration of the behavioral,
legal, ethical, competitive, and economic environments as they
affect decisions in domestic and international business organizations. Fall
semester.

BA 310 Governmental & Not-for-Profit Accounting 3 Cr
A study of fund accounting as used by various governmental units and
other non-profit organizations. Prerequisite: BA 203-204. Spring semester.

BA 311 Individual Federal Taxation 3 Cr
A basic course in income taxation of individuals. Common aspects of
typical 1040 tax returns considered. Taught first 3/4 of semester. Students
interested in taking the CPA exam should also take BA 312 concurrently.
Fall semester.

BA 312 Federal Taxation: Corporate and Partnership 1 Cr
This course is taught the last quarter of the semester following BA 311 and
covers aspects of corporate and partnership taxation. Recommended for
those interested in taking the CPA exam. Fall semester.

BA 313 Managerial Finance 3 Cr
A consideration of financial concepts as applicable to modern firms. Topics
include cash flow, financial ratios, the time value of money, the cost of
capital, capital budgeting, the income tax environment, and aspects of
long-term financing with leases, bonds, preferred stocks, and common
stocks. Prerequisites: BA 203-204; MA 117. Fall semester.

BA 315 Cost Accounting 3 Cr
A consideration of those principles relating to the accounting systems
used by manufacturing concerns. The job-order cost system, the standard
cost system, and process cost systems are studied together with selected
managerial accounting principles such as relevant costs. Prerequisites: BA
203-204. Fall semester.

BA 316 Cost Accounting II 3 Cr
A continuation of BA 315, the course extends coverage of managerial and
cost accounting concepts as they are applied in planning, pricing products,
and controlling business firms’ activities. Prerequisite: BA 315. Offered at
discretion of department.

BA 318 Personal Finance 3 Cr
Designed to help the student plan the handling of finances in everyday
business transactions. Topics included are budgeting, credit, savings,
insurance, income tax, investment, and estate planning. Fall semester.
Course Descriptions—BA: Business and Accounting 273

BA 320 Market Research 3 Cr
This course deals with the gathering of information and knowledge to help
managers and marketers make better decisions. This course will introduce
the student to the research process and various methods for collecting and
analyzing data to solve marketing problems. Prerequisite: BA 306. Spring
semester.

BA 322 Consumer Behavior 3 Cr
This course focuses on the understanding of consumer behavior, how and
why buyers make purchase decisions, how they think, feel, and act before,
during and after the purchase. Discussion will deal with the influences that
affect these behaviors and how the firm can make decisions about the 4Ps
that will ultimately lead to the consumer’s purchase. Prerequisite: BA 306.
Spring semester.

BA 324 Marketing Communication & Promotion 3 Cr
This course is developed around how to think about, critically evaluate and
ultimately manage various forms of marketing communications based not
only on their individual roles in the process of communication but also on
their overall alignment with the company’s integrated marketing communication
program. Prerequisite: BA 306. Spring semester.

BA 326 New Product Development 3 Cr
This course focuses on the sequence of events that take place starting with
the original idea for a new product/service to actual commercialization. It
emphasizes the understanding of the various “stages” of development that
any new product must pass, and the various activities each functional area
of the firm must contribute, in order to have a successful product launch.
Prerequisite: BA 306. Offered at discretion of department.

 

BA 351 Banking Management 3 Cr
This course is designed to disseminate information to students interested
in acquiring more knowledge in the areas of banking operations including
the roles, duties and responsibilities of bankers to their customers as well
as their industry. No prerequisites.

BA 360 Accounting & Finance Information Systems 3 Cr
This course will acquaint students with accounting and finance software
packages and the potential uses of computer applications in accounting or
finance situations. Students will complete a variety of accounting problems
using computers. Prerequisites: BA 203-204. Summer session only; on
demand. Class may be taken for credit two times.

BA 365 Advanced Spreadsheet Applications 2 Cr
This course is designed to assist students in the development of proficiency
in using spreadsheet software such as Excel for making business decisions.
Students will build templates for analyzing a variety of business problems.
This course may be used to satisfy the computer applications requirement
in the Business major or may be used to satisfy one of the requirements
in the Finance emphasis in the Business major. A student may not double
count this course to fulfill both requirements. Spring semester.

BA 375 Fundamentals of Management 3 Cr
An introduction to effective management practices, including planning,
staffing, organizing, leading, and controlling organizational functions. Fall
semester.

BA 377 Small Business Management 3 Cr
This course is designed to develop the student’s understanding of the
economic and social environment with which the small firm functions and
the influence this has on decision making. Fall semester. Fulfills Writing
Intensive requirement.

BA 380 E-Commerce 3 Cr
This course is designed to expose students to the multi-faceted aspects
of electronic commerce. The course will integrate the different business
disciplines found in electronic commerce such as accounting, finance,
marketing, law, and management. Students will develop skills in analyzing
and formulating electronic business solutions. Issues in security, risk management,
control, technology and regulations will be explored. Summer
session only; on demand.

BA 392 International Business 3 Cr
This course is intended as the student’s introductory course in international
business. Topics included will be how managers deal with the international
monetary system, as well as the various environments, organizations, and
uncontrollable factors that make up the foreign environments. It will also
deal with these factors’ impact on the business and the functions of management.
Prerequisites: EC 201 and BA 375. Fall semester. Fulfills Global
Diversity requirement and Writing Intensive requirement.

BA 393/EC 393 Socio-economic Impact of Gender: India 3 Cr
One in six individuals is Indian. The economic status of these individuals is
intricately interwoven with the underlying social life. This course examines
the delicate balance between old traditions and modernization with particular
focus on gender issues. The National Diversity section of this course will
explore race, religion, gender and socioeconomic biases that Indians living
in the U.S. face, both within Indian communities and from society at large.
The Global Diversity section will focus on the impact of globalization and
how these changes impact traditional gender roles, the family, and other
socioeconomic issues. In addition, students will develop an appreciation of
Indian culture and its Influence over business transactions in India. Spring
semester; on demand. Fulfills Global or National Diversity requirement,
but not both.

BA 395 Study Abroad 3-6 Cr
This course entails traveling abroad to a designated country or countries.
The class will help the student explore in order to understand business
practices as well as the culture, religion, geography and social practices
of the foreign country(ies); all necessary prerequisites in the understanding
of international business. The length of the trip will determine credit.
Prerequisite: Junior or Senior standing or permission of the instructor. Fulfills
Global Diversity requirement.

BA 401 International Marketing 3 Cr
This course continues where the principles of marketing and international
business leave off and addresses global issues and describes concepts
relevant to all international marketers. Emphasis is on the strategic implications
of competition in different country markets. This environmental/cultural
approach permits a truly global concentration where one is not limited to
any specific nation or singular way of doing business. Prerequisite: BA 306
and BA 392. Spring semester.

BA 405 Auditing 3 Cr
Designed to achieve a balance between a conceptual consideration of the
environment and philosophy of auditing and an understandable presentation
of auditing techniques and procedures. Prerequisites: BA 303-304 and
MA 207. Fall semester.

BA 406 Auditing II 3 Cr
A continuation of BA 405, the course extends coverage of financial and
operating auditing philosophies and techniques. An audit simulation is a
central part of the course. Prerequisite: BA 405. Spring semester. Fulfills
Writing Intensive requirement.

BA 407 Advanced Accounting 3 Cr
Accounting principles applicable to partnerships, branches, and consolidated
financial statements. Prerequisites: BA 303-304. Spring semester.

BA 408 Human Resource Management 3 Cr
This course deals with the functions of the human resource office. Topics
include but are not limited to compensation administration, wage and salary
administration, legal constraints, policies and procedures, and collective
bargaining. While theory is discussed, emphasis is on practical application.
Prerequisite: BA 375 or consent of instructor. Spring semester.

BA 409 Operations Research 3 Cr
This course provides an introduction to quantitative modeling methods used
in business, economics, and public administration. The course focuses on
computer implementation of the models, the application of these models to
practical decision-making scenarios, and sensitivity analysis of the model
assumptions. Operations research tools including optimization, queuing,
simulation, forecasting, and decision analysis are covered. Prerequisites:
EC 201-202; MA 117; MA 207. Spring semester.

BA 410 Business Policy 3 Cr
Capstone course for business majors. Students apply the lessons learned
from courses in accounting, business, and economics to contemporary
problems in business. Analysis includes tools and techniques learned in
the business curricula. Investigation of issues is accomplished in a case
approach context. Contemporary business readings are used. Final assessment
test for majors in Business Administration will be given in this
class. Prerequisites: All core business courses and senior standing. Spring
semester.

BA 411 Investment Management 3 Cr
A study of the basic concepts of investing. Topics covered include the stock
and bond markets, commodities, options, money market funds, and mutual
funds. An analysis of investment strategies and portfolio management as
they apply to both the small and large investor. Prerequisite: BA 313 recommended.
Spring semester.

 

BA 413 Organizational Behavior 3 Cr
Allows student to gain insight and knowledge concerning the behavior of
individuals and groups in organizational settings in order to predict likely
future behavior and aid in the accomplishment of organizational goals.
Fall semester.

BA 417 CPA/CMA Review 3 Cr
Designed to prepare individuals for the uniform CPA and CMA professional
examinations. Spring semester. See instructor for the course dates. Offered
as independent study.

BA 451 Advanced Financial Analysis and Planning 3 Cr
CAPSTONE COURSE FOR FINANCE MAJOR. Examines variables relevant
to financial problems. Develops skills, techniques, and judgment necessary
to make financial decisions.

 

EC: Courses in Economics

Department of Business, Accounting, and Economics

EC 106 Survey of Economics 3 Cr
Provides an introduction to contemporary economic issues and accompanying
public policies. Topics covered include inflation, deficit, unemployment,
interest rates and financial institutions, social security, pollution,
prices, and profits of businesses. This course is designed for non-majors.
Departmental majors may take the course, but also must complete EC
201-202. Offered at discretion of the department.

EC 201-202 Principles of Economics 6 Cr
Basic economic principles of individual and business decision making concerning
the use of resources and products in the market setting of the U.S.
economy. Fundamentals of supply and demand and microeconomics are
emphasized first semester. Fundamentals of macroeconomics is the focus
of the second semester. Covers role of government and Federal Reserve
system in achieving full employment and price stability, international economics,
and balance of payment problems. Prerequisite: MA 207, Statistics.

EC 203 Project Management Economics 3 Cr
This course introduces students to three vital components of project management,
each of which contains economic aspects. The three components
are financial activities of the project manager, economic analysis, and legal
considerations. Examples and case studies will address situations that
require decisions having economic implications from project managers in
the industrial, commercial, professional, and public sectors. Topics covered
include developing project scopes, schedules and budgets, evaluating
capital expenditures, considering operational costs, reviewing contracts
and specifications, and addressing ethical dilemmas. Three class hours
per week. Prerequisites: MA 117 or basic algebra skills, understanding
functions, graphing skills. Spring semester.

EC 302 Labor Relations and Public Policy 3 Cr
A balanced approach to labor relations. Topics covered include the evolution
of American labor, labor law and public policy, organizing and collective
bargaining, wage-benefit and non-wage issues in collective bargaining,
contract negotiations, union-management cooperation, contract administration,
and special issues in labor relations. Prerequisites: EC 201-202.
Offered at discretion of department.

EC 304 Public Finance 3 Cr
Study of the impact of government entities on the U.S. economy. Includes
principles and methods of taxation; examination of state, local, and federal
expenditure patterns; and public sector decision making and administration.
Prerequisite: EC 201-202. Offered at discretion of department.

 

EC 309 Financial Markets and Institutions 3 Cr
Theory of money as a medium of exchange; mechanics of deposit creation,
the Federal Reserve system and U.S. financial institutions. Monetary theory
of the effect of money on the economy as well as monetary policy tools
and applications for stabilizing the economy. Prerequisite: EC 201-202.
Fall semester.

EC 315 Intermediate Microeconomics 3 Cr
An intensive study of the theory of price in product and resource markets.
Special emphasis on application of modern tools of analysis to specific
business and public problems. Prerequisite: EC 201-202. Offered at discretion
of department.

EC 316 Intermediate Macroeconomics 3 Cr
Analysis of the determinants of the aggregate level of employment, output,
and income of the national economy. Includes an examination of popular
theories, business cycles, and stabilization policies. Prerequisite: EC 201-
202. Offered at discretion of department.

EC 393/BA 393 Socio-economic Impact of Gender: India 3 Cr
One in six individuals is Indian. The economic status of these individuals is
intricately interwoven with the underlying social life. This course examines
the delicate balance between old traditions and modernization with particular
focus on gender issues. The National Diversity section of this course will
explore race, religion, gender and socioeconomic biases that Indians living
in the U.S. face, both within Indian communities and from society at large.
The Global Diversity section will focus on the impact of globalization and
how these changes impact traditional gender roles, the family, and other
socioeconomic issues. In addition students will develop an appreciation of
Indian culture and its influence over business transactions in India. Offered
at the discretion of the department.

EC 406 International Economics 3 Cr
A survey of international economic relations. The major concepts covered
are comparative advantage, impacts of tariffs, economic integration, exchange
rates, and balance of payments. Concepts are analyzed from a
policy viewpoint in order to increase awareness of international economic
problems. Prerequisite: EC 201-202. Spring semester.