Course Descriptions

Business Courses

BA 100 - Introduction to Business

3.00 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.

BA 178 - Entrepreneurship Lectures

1.00 Cr
Seminar class sessions that will run consecutively with the 3 credit Practicum course. Each year the Lecture series date will change to reflect the year. This will give students the opportunity to receive credit for taking the course more than once (each year will be a different lineup of speakers). Will include speakers, outside activities and individual meeting with entrepreneur mentors. Students will be required to attend all presentations and have the option to work with students from the 378 course in the development of their business ideas. It will also be required that BA 178 students are actively involved in Enactus for this semester, giving them the opportunity to apply the skills they are learning in class.

BA 189 - Special Topic

1.00 Cr
Special Topics courses include ad-hoc courses on various selected topics that are not part of the regular curriculum, however they may still fulfill certain curricular requirements. Special topics courses are offered at the discretion of each department and will be published as part of the semester course schedule - view available sections for more information. Questions about special topics classes can be directed to the instructor or department chair.

BA 203 - Principles of Financial Acct

3.00 Cr
Principles of Financial Accounting explores the principles of recording, analyzing, and communicating information about the economic activities of organizations. Preparation of financial statements (i.e., income statement, retained earnings and stockholders' equity, balance sheet, and statement of cash flows) and interpretation of data for decision-making is explored.

BA 204 - Principles of Managerial Acct

3.00 Cr
This course introduces the principles of managerial accounting and the development of data for use in planning, control, and decision making. Managerial accounting topics include product costing, cost-volume-profit analysis, budgeting, variance analysis, capital budgeting, and decision analysis tools.

BA 227 - Nonprofit Fundraising

3.00 Cr
This is a valuable course for anyone expecting to work in a nonprofit organization or serve on a charitable organization's board of directors. The course presents the role and scope of philanthropy in the United States beginning with our western cultural heritage through today's sophisticated marketing-driven technology-based appeals. The structure of fundraising programs is presented as the organizing feature of successful fundraising activities across a range of techniques and approaches from annual fund campaigns to capital campaigns to planned giving programs.

BA 289 - Special Topic

1.00 Cr
Special Topics courses include ad-hoc courses on various selected topics that are not part of the regular curriculum, however they may still fulfill certain curricular requirements. Special topics courses are offered at the discretion of each department and will be published as part of the semester course schedule - view available sections for more information. Questions about special topics classes can be directed to the instructor or department chair.

BA 301 - Business Law

3.00 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 topics include law of contracts and agency, bailment, sales, negotiable instruments, partnerships, and corporations.

BA 303 - Inter Financial Accounting I

3.00 Cr
Course emphasis is on accounting theory and concepts, as well as analysis of the problems that arise in applying these underlying concepts Course Descriptions 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.

BA 304 - Inter Financial Accounting II

3.00 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.

BA 306 - Marketing

3.00 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.

BA 307 - Acct & Finance Entrepreneur

1.00 Cr
Accounting and Finance for the Entrepreneur/Small Business Owner. This course examines a targeted curriculum of accounting and finance designed for the entrepreneur or business owner. This course covers topics such as whether owning a business is appropriate for the individual, managing cash flows, types of organizations, time management, financial management, the basics of record keeping, banking services available for the small organization, organizational planning for a healthy entity, the basics of credit reporting, risk management, insurance, basic tax planning and reporting, and how to sell a small business and plan for succession.

BA 308 - Human Resource Management

3.00 Cr
This course covers contemporary issues in human resource management. Topics include development of human resources, strategic human resource planning, job analysis, compensation issues, policies and procedures, laws and regulations, performance evaluation, personnel conflict resolution, and achievement of organizational goals.

BA 309 - Operations Research

3.00 Cr
This course provides an introduction to quantitative modeling methods used in business and economics. 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.

BA 313 - Managerial Finance

3.00 Cr
Managerial Finance is the first of a series of finance courses of the financial planning major and a general requirement for all majors within the business department at Carroll College. The course will teach principles of fundamental concepts of corporate finance, fixed income securities, stocks, projects and their valuation, corporate valuation, the cost of capital, and capital budgeting decisions.

BA 315 - Cost Accounting

3.00 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.

BA 318 - Fndns of Financial Planning

3.00 Cr
Foundations of Financial Planning is a course designed to give students a first-hand look at the various components that make up an individual's personal financial situation.

BA 320 - Market Research

3.00 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.

BA 322 - Consumer Behavior

3.00 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.

BA 324 - Marketing Communication & Prom

3.00 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.

BA 326 - New Product Development

3.00 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.

BA 328 - Personal Selling

3.00 Cr
This course is a study of the skills needed to develop and manage long-term relationships with customers and suppliers. Emphasis is placed on relationship selling, presentation, prospecting, handling objections and closing techniques with consideration given to differences in the global marketplace. Personal Selling covers professional selling practices and philosophies, provides a basic introduction to the activities of sales management, training and recruitment, performance evaluation, compensation, budgeting as well as time and territory management.

BA 338 - Intro Nonprofit Organizations

3.00 Cr
This course examines the role of the nonprofit sector in the United States and its relationship to governments and the business sector. Topics include the unique characteristics of nonprofit organizations such as donated revenue, volunteer boards of directors, multiple revenue sources, and a combination of volunteer and paid staffing. The course investigates governance and management responsibilities and functions. The course is open to students in all majors. Knowledge gained in the course will be useful for future vocations in nonprofit organizations, philanthropic activities, or service on nonprofit boards.

BA 351 - Banking Management

3.00 Cr
This course is designed to disseminate information to students interested in acquiring more knowledge in the areas of lending and banking operations including the roles, duties and responsibilities of bankers to their customers as well as their industry.

BA 360 - Accounting & Finance Info Syst

3.00 Cr
This course acquaints students with accounting and finance information systems. Topics include business processes, transaction processing, internal controls, data security, systems documentation, information technology, and software applications.

BA 365 - Financial Analysis Using Excel

3.00 Cr
This course assists students to become proficienct in making financial decisions and analyzing financial statements using software solutions. Students will create templates for a variety of financial problems and investment decisions. Students will also explore capabilities for a wide range of data presentation solutions.

BA 375 - Fundamentals of Management

3.00 Cr
An introduction to effective management practices, including planning, staffing, organizing, leading, and controlling organizational functions.

BA 377 - Entrepreneurship (WI)

3.00 Cr
Entrepreneurship will provide students with the opportunity to engage in an experiential learning exercise in which the student will develop a substantial business plan in order to implement the knowledge gained within the class to a meaningful application of the class material.

BA 378 - Entrepreneurship Practicum

3.00 Cr
Application and experiential learning opportunities, based upon business plan ideas that were developed in BA 377. Experiential learning that will enhance entrepreneurial leadership skills, strategic business planning, exploration of funding options and professional communication. Students will work with faculty members, SBA, MBAC, SCORE and an Entrepreneur in Residence to help master these skills. Practicum students will be required to enroll in the Cengage Small Business Management online curriculum, giving them access to resources and a framework for developing and implementing their business venture. There will be a limit of 10 students per semester. Only students pursuing the entrepreneurship certificate will be able to enroll.

BA 392 - International Business(GD&WI)

3.00 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.

BA 402 - Proj Mgt & Process Improvement

3.00 Cr
All firms have processes, most of which can be improved or optimized. The ability of managers to identify costly variation in their processes and to reduce that variation using project management tools and methods is a key skill set and, combined with leadership, can enhance the success of a firm. This course is designed to help students understand the theoretical and practical demands of project management and process improvement within an organization. Students will learn how to gain support and drive change using a well-defined tool-based methodology. Using simulations, case studies and real projects sponsored by internal and external clients, students will use the Six Sigma D-M-A-I-C (Define, Measure, Analyze, Improve, Control) methods and tools and classic project management methods to drive measurable changes in processes. Students will learn a valuable skill set and be awarded industry recognized Six Sigma Belt Certification upon successful course completion.

BA 405 - Auditing (WI)

3.00 Cr
This course is an introduction to the principles of auditing with a focus on financial statement audits for both public and non-public entities. The course presents conceptual consideration of the environment and philosophy of auditing and practical aspects of auditing techniques and procedures. Topics include professional standards and ethics, audit evidence, internal controls, audit procedures, and audit opinions.

BA 410 - Strategic Management

3.00 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.

BA 411 - Investment Management

1.00 Cr
Investment Management is a required course for financial planning majors. The course includes Series 65 exam prep material to learn the essential information in investment management. Students participate in an investment project, discuss current events in the economy, and complete assignments created to enhance a deeper understanding of the investment principles presented in class.

BA 413 - Organizational Behavior

3.00 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.

BA 415 - Federal Taxation

3.00 Cr
An application of federal income tax law for individuals and small businesses. Covers common aspects of typical 1040 tax returns including income, deductions and losses, and property transactions.

BA 420 - Governmental & NFP Accounting

3.00 Cr
This course covers terminology and transactions encountered in governmental and not for profit organizations. Preparation of financial statements according to GASB or FASB standards and decision-making from those statements are included in the course.

BA 425 - Internship

1.00 Cr
Internship programs recognize that learning can take place outside the classroom, Carroll College allows its students to participate in a work program that relates to their area of studies. This employment must relate directly to classroom work in order to qualify for an internship. Close cooperation between Carroll and the participating companies ensures a work experience that contributes significantly to the student's overall growth and professional development. Juniors and seniors in any major area may participate with the approval of the department chairperson, academic advisor, and the internship coordinator. Students will receive academic credit and may or may not receive monetary compensation for an internship. A student may earn a maximum of 12 semester hours for overall internship credits, with a maximum of 6 semester hours for any individual internship experience. Enrollment in the course must be during the same semester in which the majority of the work experience takes place. Interested students should contact their academic advisor and the internship coordinator at the Career Services Office.

BA 451 - Adv Financial Analysis/Plan

3.00 Cr
CAPSTONE COURSE FOR FINANCIAL PLANNING MAJOR. Advanced Financial Analysis and Financial Planning is the capstone course in the Financial Planning major and fulfills the writing intensive requirement for the major. All 72 CFP Board learning topic areas will be addressed during this course.

BA 485 - Independent Study

1.00 Cr
The Independent Study form is availble in the Registrar's Office or MyCaroll Document Center. Independent study is open to junior and senior students only. At the time of application, a student must have earned a 3.0 cumulative grade point average. A student may register for no more than three (3) semester hours of independent study in any one term. In all cases, registration for independent study must be approved by the appropriate department chairperson and the Vice President for Academic Affairs.

BA 489 - Special Topics

1.00 Cr
Special Topics courses include ad-hoc courses on various selected topics that are not part of the regular curriculum, however they may still fulfill certain curricular requirements. Special topics courses are offered at the discretion of each department and will be published as part of the semester course schedule - view available sections for more information. Questions about special topics classes can be directed to the instructor or department chair.

BA 499 - Senior Thesis

1.00 Cr
The senior thesis is designed to encourage creative thinking and to stimulate individual research. A student may undertake a thesis in an area in which s/he has the necessary background. Ordinarily a thesis topic is chosen in the student's major or minor. It is also possible to choose an interdisciplinary topic. Interested students should decide upon a thesis topic as early as possible in the junior year so that adequate attention may be given to the project. In order to be eligible to apply to write a thesis, a student must have achieved a cumulative grade point average of at least 3.25 based upon all courses attempted at Carroll College. The thesis committee consists of a director and two readers. The thesis director is a full-time Carroll College faculty member from the student's major discipline or approved by the department chair of the student's major. At least one reader must be from outside the student's major. The thesis director and the appropriate department chair must approve all readers. The thesis committee should assist and mentor the student during the entire project. For any projects involving human participants, each student and his or her director must follow the guidelines published by the Institutional Review Board (IRB). Students must submit a copy of their IRB approval letter with their thesis application. As part of the IRB approval process, each student and his or her director must also complete training by the National Cancer Institute Protection of Human Participants. The thesis is typically to be completed for three (3) credits in the discipline that best matches the content of the thesis. Departments with a designated thesis research/writing course may award credits differently with approval of the Curriculum Committee. If the thesis credits exceed the full-time tuition credit limit for students, the charge for additional credits will be waived. Applications and further information are available in the Registrar's Office.

BA 501 - Accting Ethics/Legal Issues

3.00 Cr
This course examines the professional and legal responsibilities of accountants with emphasis placed on the professional standards for certified public accountants. Legal implications of business transactions and situations that create potential ethical dilemmas are explored. The course hones research and presentation skills. Prerequisites: Admission to the Master of Accountancy.

BA 503 - Financial Accounting

3.00 Cr
Financial Accounting Theory, Research, & Practice. Financial reporting conceptual frameworks, principles, and rules for various entities are explored in this course. Students are expected to demonstrate knowledge as well as the ability to apply the skills in a variety of financial reporting situations. Prerequisites: Admission to the Master of Accountancy.

BA 506 - Advanced Auditing

3.00 Cr
This course is an in-depth examination of the auditing and attestation standards for both issuers (public companies) and non-issuers (nonpublic companies). Topics include contemporary auditing issues, ethical responsibilities of the auditor, and the ability to research complex situations. Prerequisites: Admission to the Master of Accountancy.

BA 507 - Advanced Accounting Topics

3.00 Cr
Complex issues in contemporary financial reporting including business combinations, partnerships, and international transactions are explored. Prerequisites: Admission to the Master of Accountancy.

BA 510 - Not-For-Profit Accounting

3.00 Cr
This course examines unique aspects of not-for-profit entities along with the related reporting intricacies. Prerequisites: Admission to the Master of Accountancy.

BA 511 - Tax Research/Practice

3.00 Cr
In-depth coverage of federal income tax theory and practice related to individual, partnership, and corporate tax issues. The course hones research and presentation skills in addition to application of tax law to a variety of complex tax situations. Prerequisites: Admission to the Master of Accountancy.

BA 521 - Advanced Taxation Topics

3.00 Cr
This course explores complex tax issues with particular focus on federal income tax law related to trusts, estates, and gifts. Prerequisites: Admission to the Master of Accountancy.

BA 526 - Forensic Accounting

3.00 Cr
Fraud motivation, forensic auditing tools and techniques, and legal issues are examined in this course. The course includes data analytics as applied to forensic investigations and financial reporting issues. Prerequisites: Admission to the Master of Accountancy.

BA 536 - Sustainability Accounting

3.00 Cr
Sustainability Accounting and Integrated Reporting This course explores contemporary issues related to the integration of social responsibility, environmental issues, and long-term profitability in an entity's reporting. GRI sustainability reporting guidelines, the IIRC framework, and the environmental, social, and governance (ESG) standards of the SASB are examined. Prerequisites: Admission to the Master of Accountancy.

BA 575 - Managerial Accounting/Issues

3.00 Cr
Managerial Accounting and Contemporary Business Issues. Contemporary issues such as governance, globalization, economic concerns, information systems, financial and operational management, managerial accounting, and strategic planning are among the topics covered in this course. Prerequisites: Admission to the Master of Accountancy. Prerequisites: Admission to the Master of Accountancy.

EC 106 - Survey of Economics

3.00 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.

EC 189 - Special Topic

1.00 Cr
Special Topics courses include ad-hoc courses on various selected topics that are not part of the regular curriculum, however they may still fulfill certain curricular requirements. Special topics courses are offered at the discretion of each department and will be published as part of the semester course schedule - view available sections for more information. Questions about special topics classes can be directed to the instructor or department chair.

EC 201 - Principles of Microeconomics

3.00 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 in this semester course.

EC 202 - Principles of Macroeconomics

3.00 Cr
This course discusses national economic activity including the role of money and financial institutions in the U.S. economy. Topics include balance of payment problems, international economics, and the role of the government and Federal Reserve system in achieving full employment and price stability.

EC 203 - Project Management Economics

3.00 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.

EC 389 - Special Topic

1.00 Cr
Special Topics courses include ad-hoc courses on various selected topics that are not part of the regular curriculum, however they may still fulfill certain curricular requirements. Special topics courses are offered at the discretion of each department and will be published as part of the semester course schedule - view available sections for more information. Questions about special topics classes can be directed to the instructor or department chair.

EC 389W - Special Topic

1.00 Cr
Special Topics courses include ad-hoc courses on various selected topics that are not part of the regular curriculum, however they may still fulfill certain curricular requirements. Special topics courses are offered at the discretion of each department and will be published as part of the semester course schedule - view available sections for more information. Questions about special topics classes can be directed to the instructor or department chair.

EC 485 - Independent Study

1.00 Cr
Independent study is open to junior and senior students only. At the time of application, a student must have earned a 3.0 cumulative grade point average. A student may register for no more than three (3) semester hours of independent study in any one term. In all cases, registration for independent study must be approved by the appropriate department chairperson and the Vice President for Academic Affairs.