Carroll College, Helena Montana

Course Descriptions

Finance Major Course Descriptions

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 in- struments, 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.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 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 365 Financial Analysis Using Excel 3 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 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 rec- ommended. Spring semester.

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. 

CS 213 Management Information Systems 3 Cr

The class familiarizes students with basic concepts in the use of computer applications as management information systems for businesses. It em- phasizes database design and concepts with spreadsheets for analysis and reporting of information. Managing technological change, ethics and security are also covered. Hands on projects include using MS Office for presentation, spreadsheet and database applications. Each semester. 

EC 201-202 Principles of Economics 6 Cr

Basic economic principles of individual and business decision making con- cerning 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 eco- nomics, and balance of payment problems. Prerequisite: MA 207, Statistics. 

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. 

ENWR 301 Business Writing 3 Cr

The study and practice of writing for business and administrative settings. The student learns to write various kinds of messages (informational, bad news, persuasive, difficult situations, sales/solicitation) and to use various formats (memos, letters, reports). Students also work collaboratively on group writing assignments. Prerequisite: ENWR 102 or consent of instructor. Fulfills Writing Intensive requirement. Fall semester, odd-numbered years. 

PHIL 107 Ethics 3 Cr

An introduction to moral theories and an analysis of the moral concepts of goodness, right, and obligation, and the ways in which they operate in society, religion, and law. These concepts will be further enhanced in classroom discussions of contemporary moral issues. Offered annually. 

PHIL 207 Business Ethics 3 Cr

The ethical investigation of business, business life, and their relationship to the good life. Course content includes an analysis of economic justice, corporate and personal responsibility, employee and consumer rights, and the meaning of work. Case studies give students practice in making ratio- nally defensible moral judgments in accord with sound moral principles. Fall semester. 

MA 121 Differential Calculus 3 Cr

This is the first of a two-semester, six-credit calculus sequence. We begin the first semester by reviewing functions from several perspectives (sym- bolic, numeric, and graphic). For most of the course we study differential calculus, emphasizing how we can use calculus to understand real-world problems such as police radar detection, laying an oil pipeline around a swamp, and understanding motion. We use computers and calculators extensively, and we also focus on learning how to explain mathematics verbally and in writing. The sequence MA 121-MA 122 is considered to be equivalent to MA 131. Prerequisite: Four years of high school mathematics including precalculus. 

MA 207 Elementary Statistics 3 Cr

The basic concepts used in statistics such as measures of central tendency, variation, and probability distributions, and statistical inference are stressed. Applications are made in the social, communication, health, biological, and physical sciences. This course does not count toward a major or minor in mathematics, nor does it count toward the math requirement for biology majors. Prerequisites: Intermediate Algebra. Each semester.