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2006-2007 General Catalog
University of California, Riverside

Business Administration

Subject abbreviation: BSAD, BUS
A. Gary Anderson Graduate School of Management


Undergraduate Program
Major
Minor
Undergraduate Courses

Barry Mishra, Ph.D., Chair
Committee Office, 158 Anderson Hall
(951) 827-4551; agsm.ucr.edu

Faculty E-mails

Committee in Charge
Marcelle Chauvet, Ph.D. (Economics)
Kevin M. Esterling, Ph.D. (Political Science)
Canlin Li, Ph.D. (Finance and Management Science)
Paul Pavlou, Ph.D. (Accounting and Information Systems)
Raymond Russell, Ph.D. (Sociology)
Stephen E. Cullenberg, Ph.D.Dean, College of Humanities, Arts, and Social Sciences, ex officio
Anil Deolalikar, Ph.D.Dean (Interim), The A. Gary Anderson Graduate School of Management, ex officio

Faculty

(See Management Faculty)

Majors

The B.S. in Business Administration is a two-year upper-division major offered jointly by The A. Gary Anderson Graduate School of Management (AGSM) and the College of Humanities, Arts, and Social Sciences (CHASS). Students can enroll in a pre-Business status and are advised in CHASS during their freshman and sophomore years. The pre-Business curriculum includes the prerequisites to the major and the college breadth requirements. After admission to the major, students are advised by AGSM. The B.S. degree in Business Administration is conferred by CHASS.

The program is accredited by the AACSB International - The Association to Advance Collegiate Schools of Business.

Admission A limited number of students are accepted into the Business Administration major, chosen according to overall GPA. Students must apply for the major when they have completed not fewer than 75 and not more than 120 quarter units of college work. Final acceptance into the major is based on completion of all prerequisites and breadth requirements within a 120-quarter-unit limit, a GPA above 2.00 in prerequisites, and cumulative GPA of at least 2.50. (Students who have not completed the language breadth requirement may be accepted into the program, but they must complete the requirement before graduation.) Exceptions to the 120-quarter-unit maximum must be requested by petition.

Students are encouraged to participate in at least one internship during their junior or senior year. Students interested in international business are encouraged to consider opportunities for study through the Education Abroad Program, which has centers affiliated with more than 150 institutions in 35 countries worldwide. For further details, visit UCR’s International Services Center at internationalcenter.ucr.edu or call (951) 827-4113.

Outstanding academic achievement is recognized by the awarding of the Delta Sigma Pi Scholarship Key to a graduating senior. Other awards, presented on an annual basis, include the Wall Street Journal’s Student Achievement Award, the Bank of America Business Leaders Scholarship, and the Deloitte and Touche Scholarship.

University Requirements

See Undergraduate Studies section.

College Requirements

Students must fulfill all breadth requirements of the College of Humanities, Arts, and Social Sciences, or the Intersegmental General Education Transfer Curriculum prior to transferring to the UC.

Major Requirements

The following are requirements leading to the B.S. degree in Business Administration. At least 50 percent of business course requirements must be completed at UCR.

Business Administration Major

1.    Preparation for Business Administration major (41–44 units)

    a)    General prerequisites(may be used to satisfy breadth requirements of the College of Humanities, Arts, and Social Sciences)

        (1)    ECON 002, ECON 003

        (2)    CS 008

        (3)    STAT 048 or PSYC 011 (or equivalent)

        (4)    SOC 004 or PSYC 012 or ANTH 175B or ECON 111 (or equivalent)

        (5)    MATH 022, MATH 023 (or equivalents)

    b)    Major prerequisites (may not be used to satisfy breadth requirements)

        (1)    BUS 010

        (2)    BSAD 020A, BSAD 020B

The major requirements for the B.S. in Business Administration are as follows:

2.    Upper-division major requirements (72 units)

    a)    BUS 101, BUS 103, BUS 105, BUS 108, BUS 109

    b)    BUS 104/STAT 104

    c)    BUS 106/ECON 134

    d)    Two courses from

        (1)    PSYC 142

        (2)    SOC 150, SOC 151

    e)    ECON 102A, ECON 103A

    f)    PHIL 116

    g)    POSC 182 or POSC 186

    h)    An additional 20 units of Business Administration elective courses excluding BUS 190. See department for a list of approved Business Administration elective courses.

Majors with Administrative Studies Components

B.A. degrees are offered in Art History, Economics, History, Political Science, and Sociology with Administrative Studies. A B.S. degree is offered in Sociology with Administrative Studies. Specified departmental requirements are listed under respective departmental listings.

1.    All requirements of the College of Humanities, Arts, and Social Sciences

2.    Specified requirements of the relevant department, to include at least 36 upper-division units in that discipline

3.    Administrative Studies requirements (37 units)

    a)    Four lower-division courses (17 units)

        (1)    BUS 010, BSAD 020A

        (2)    STAT 048 or equivalent (may be used to satisfy breadth requirements)

        (3)    CS 008 (may be used to satisfy breadth requirements)

    b)    Two upper-division courses (8 units) from the list below:

        (1)    ECON 102A or ECON 130 or ECON 162/BSAD 162

        (2)    PSYC 140 or PSYC 142

        (3)    SOC 150 or SOC 151 or SOC 171

        (4)    POSC 181 or POSC 182 or POSC 183

        (5)    ANTH 127 or ANTH 131

These two courses must be outside the discipline of the relevant major and cannot be courses included as part of the three-course Business Administration track or their cross-listed equivalents.

    c)    A three-course track (12 units) in Business Administration courses, from one of the following:

        (1)    Organizations (General): BSAD 176/SOC 176, BUS 158/ANTH 105, SOC 150, SOC 151

        (2)    Human Resources Management/Labor Relations: BUS 152/ECON 152, BUS 153/ECON 153, BUS 155, BUS 157, PSYC 142

        (3)    Business and Society: BUS 102, PHIL 116, POSC 182, POSC 186

        (4)    Marketing: BUS 103, and two from BUS 112, BUS 113, BUS 114 or BUS 117

        (5)    Managerial Accounting/Taxation: BUS 108, and two from BUS 166, BUS 168A, or BUS 168B

        (6)    Financial Accounting: BUS 108, BUS 165A, BUS 165B

        (7)    Finance: BUS 106/ECON 134 and two from BUS 135A, BUS 136, BUS 137, BUS 138, BUS 139

        (8)    Management Information Systems: BUS 101, BUS 171, BUS 173

        (9)    Production Management: BUS 104/STAT 104, and two from BUS 105, BUS 122, BUS 127/STAT 127

Minor

Prerequisites for the minor in Business Administration are as follows:

1.    Three lower-division courses (13 units) (must be completed with no grade lower than “C”): BSAD 020A, ECON 003, STAT 048

Requirements for the minor in Business Administration are as follows:

2.    Six upper-division courses (24 units): 

    a)    Four courses from the following: BUS 101, BUS 103, BUS 104/STAT 104, BUS 105, BUS 106/ECON 134, BUS 108, PHIL 116

    b)    Two additional upper-division Business Administration courses.


Lower-Division Courses

BSAD 020A. Principles of Accounting (4) Lecture, 3 hours; discussion, 1 hour. Study of the concepts and techniques for measurement and communication of financial information. An introduction to accounting theory and practice as related to the single proprietorship, with emphasis on service and merchandising transaction analysis, and recording and summarizing procedures used in preparing various financial statements. Credit is awarded for only one of BSAD 020A or BUS 020.

BSAD 020B. Principles of Accounting (4) Lecture, 3 hours; discussion, 1 hour. Prerequisite(s): BSAD 020A or equivalent. Continuation of study of accounting principles with emphasis on partnerships and corporations. Topics include stock and bond issuances, present value concept as related to accounting, introduction to consolidation and intercompany investments, special financial statements and financial statement analysis, and partnership formation and liquidation. Credit is awarded for only one of BSAD 020B or BUS 020.

BUS 010. Introduction to Business (4) Lecture, 3 hours; discussion, 1 hour. Prerequisite(s): none. Provides an overview of the field of business administration. Areas covered include business goals and strategies, functional areas of business and their integration in policy and decision making, social responsibility, computers in business, and business trends and challenges including the international dimension.

BUS 020. Financial Accounting and Reporting (4) Lecture, 3 hours; discussion, 1 hour. Study of the concepts and techniques for measurement and communication of financial information and interpretation of financial statements. Credit is not awarded for BUS 020 if it has already been awarded for BSAD 020A or BSAD 020B.


Upper-Division Courses

BSAD 162. Managerial Economics (4) Lecture, 3 hours; discussion, 1 hour. Prerequisite(s): ECON 102A. Examines applications of economic analysis to problems of management, especially of capital. Emphasis is on production economics and cost analysis. Cross-listed with ECON 162.

BSAD 176. The Sociology of Work in Organizations (4) Lecture, 3 hours; outside research, 3 hours. Prerequisite(s): SOC 001 or consent of instructor. Emphasizes the roles of individuals in organizations. Topics include the effects of jobs on workers, long-term trends in the nature of work, and differences in work among major segments of the labor force. Cross-listed with SOC 176.

BUS 100. Management Communication (4) Lecture, 3 hours; discussion, 1 hour. Prerequisite(s): upper-division standing. Covers the theory and practice of communication in a business environment. Topics include written and oral presentations, interpersonal skills, teamwork in a multicultural setting, and effective use of communication technologies.

BUS 101. Information Technology Management (4) Lecture, 3 hours; discussion, 1 hour. Prerequisite(s): CS 008 or equivalent; upper-division standing. Topics include computer hardware and software, business data processing, databases, telecommunications, systems analysis and design, cost-benefit analysis, and systems applications in business. Includes database and spreadsheet projects.

BUS 102. Ethics and Law in Business and Society (4) Lecture, 3 hours; discussion, 1 hour. Prerequisite(s): upper-division standing. Analyzes the legal, ethical, political, and social aspects of the business environment. Topics include ethics and social responsibility, government regulation, corporate governance, and global management issues.

BUS 103. Marketing and Distribution Management (4) Lecture, 3 hours; discussion, 1 hour. Prerequisite(s): upper-division standing or consent of instructor. An introduction to the role of marketing in society with emphasis on concepts, marketing methods, and institutions.

BUS 104. Decision Analysis and Management Science (4) Lecture, 3 hours; discussion, 1 hour. Prerequisite(s): CS 008, MATH 023, or equivalents; upper-division standing. Survey of deterministic and probabilistic models for decision making. Topics include linear programming and extensions, networks, dynamic programming, decision trees, queuing models, and simulation. Uses of these models in decision making are discussed. Use of the computer is emphasized. Cross-listed with STAT 104.

BUS 105. Production and Operations Management (4) Lecture, 3 hours; discussion, 1 hour. Prerequisite(s): BUS 104/STAT 104 or equivalent. Deals with the issues of design and control of production systems in manufacturing and service organizations. Covers product and process selection, capacity planning, location and layout design, project and job scheduling, inventory control, material planning, and quality control.

BUS 106. Financial Theories and Markets (4) Lecture, 3 hours; discussion, 1 hour. Prerequisite(s): ECON 003 or ECON 004; upper-division standing; BSAD 020A and BSAD 020B are recommended. Covers the foundation materials for both corporate financial management, and investment and portfolio analysis. Topics include time value of money, capital budgeting, capital structure, dividend policy, portfolio theory, Capital Asset Pricing Model, and market efficiency. Cross-listed with ECON 134.

BUS 107. Organizational Behavior (4) Lecture, 3 hours; discussion, 1 hour. Prerequisite(s): upper-division standing. Studies organizations from the behavioral science perspective. Topics include motivation, leadership, communication, groups, organization structure and culture, and control in complex organizations.

BUS 108. Financial Evaluation and Managerial Analysis (4) Lecture, 3 hours; discussion, 1 hour. Prerequisite(s): BUS 20 or equivalent; upper-division standing. Study of accounting data used for managerial planning and controlling of business operations. Provides an introduction to manufacturing operations and cost accounting systems, cost-volume-profit analysis, relevant costing, standard costing and variance analysis, as well as budgeting.

BUS 109. Competitive and Strategic Analysis (4) Lecture, 3 hours; discussion, 1 hour. Prerequisite(s): senior standing in Business Administration. An integrative course which provides an understanding of strategic decision-making processes in organizations, the interrelationships among functional areas, and how decision making is affected by internal and external environments. Teamwork and case studies are emphasized.

BUS 111. Services Marketing (4) Lecture, 3 hours; outside project, 3 hours. Prerequisite(s): BUS 103. Covers the marketing of services and ideas. Focuses on marketing for service organizations such as hotels, hospitals, and banks. Provides understanding of the broader role of service provision for both service firms and goods firms.

BUS 112. Consumer Behavior (4) Lecture, 3 hours; extra reading, 2 hours; projects, 1 hour. Prerequisite(s): BUS 103. Provides a basic understanding of the general models of choice behavior as it relates to marketing decision making. Emphasis is on motivation, perceptions, learning, and social forces as they impact on the choice process.

BUS 113. Marketing Institutions (4) Lecture, 3 hours; extra reading, 2 hours; projects, 1 hour. Prerequisite(s): BUS 103. Covers the concepts and strategies relating to the delivery of consumer goods and services, the main topic being the management of marketing activities within the channels of distribution, especially in retail and wholesale institutions.

BUS 114. Marketing in a Global Environment (4) Lecture, 3 hours; outside research, 2 hours; term paper, 1 hour. Prerequisite(s): BUS 103. Covers the theory and practice of marketing across national borders. Provides an understanding of global marketing environments and examines the development of marketing strategies to maximize growth of global companies.

BUS 115. Marketing Research (4) Lecture, 3 hours; outside research, 3 hours. Prerequisite(s): BUS 103. Covers types and sources of marketing information, the marketing research process, and techniques of data collection and analysis, including consumer and customer surveys and test marketing. Examines both quantitative and qualitative research with analysis of the values and limitations of data. Emphasis is placed on evaluation and interpretation of results.

BUS 117. Advertising (4) Lecture, 3 hours; extra reading, 2 hours; projects, 1 hour. Prerequisite(s): BUS 103. Covers the basic concepts and functions of advertising, with emphasis on media selection, message design, and effectiveness measurement.

BUS 118. Electronic Marketing (4) Lecture, 3 hours; outside project, 3 hours. Prerequisite(s): BUS 103. An introduction to the role of electronic commerce in business-to-consumer and business-to-business marketing. Covers the application of traditional marketing principles to an electronic commerce environment and new marketing techniques made possible by this environment.

BUS 122. Linear Programming with Applications (4) Lecture, 3 hours; homework problems and projects, 3 hours. Prerequisite(s): BUS 104/STAT 104 or equivalent. Investigates many real-life decision problems that give rise to linear programs with special structures, network flow problems, integer programs, and large-scale programs. Presents theory and algorithms of these models applied to various decision problems in management with use of computer packages.

BUS 127. Introduction to Quality Improvements (4) Lecture, 3 hours; discussion, 1 hour. Prerequisite(s): STAT 048 or consent of instructor. Explores Deming’s 14 points for management, graphical methods, fishbone diagram, Pareto analysis, control charts for attributes and variables, cusum and moving average charts, process-capability, economic design, acceptance sampling, Taguchi method, parameter design, tolerance design, reliability, hazard rate, censoring, and accelerated life testing. Cross-listed with STAT 127.

BUS 128. Project Planning and Control (4) Lecture, 3 hours; assigned problems and field project, 3 hours. Prerequisite(s): BUS 104/STAT 104. Covers issues related to planning and control. Topics include differences between projects and production systems, breakdown structures of project organization and work, sequencing and budgeting, resource management, project evaluation and control, and use of current project management software. Students apply this methodology to a real-world project.

BUS 129. Supply Chain Management (4) Lecture, 3 hours; assigned problems, 3 hours. Prerequisite(s): BUS 105 or consent of instructor. Focuses on management of the distribution of goods and services from plants, ports, and vendors to customers. Key topics include transportation, inventories, warehousing, materials handling, order processing, packaging, pricing, customer service standards, and warehouse and retail location.

BUS 135A. Corporate Finance: Theory and Cases (4) Lecture, 3 hours; extra reading, 1 hour; term paper, 2 hours. Prerequisite(s): BUS 106/ECON 134. Covers the first part of intermediate corporate financial management. The course uses cases and theory to analyze the optimal corporate financial decisions, including capital budgeting, capital structure decisions, and dividend policy.

BUS 135B. Corporate Finance: Theory and Cases (4) Lecture, 3 hours; extra reading, 1 hour; term paper, 2 hours. Prerequisite(s): BUS 135A. Covers the second part of intermediate corporate financial management. The course uses cases and theory to analyze different financing instruments, including lease financing, the application of option pricing theory in corporate finance, financial planning, working capital management, and mergers and acquisitions.

BUS 136. Investments: Security Analysis and Portfolio Management (4) Lecture, 3 hours; extra reading, 2 hours; projects, 1 hour. Prerequisite(s): BUS 106/ECON 134. Examines the determination of investment policies and procedures of security analysis with reference to risk and return. Emphasis on the stock market.

BUS 137. Investments: Speculative Markets (4) Lecture, 3 hours; extra reading, 2 hours; projects, 1 hour. Prerequisite(s): BUS 136. Analysis of advanced topics in finance, including options, commodity futures, financial futures, and mutual fund performance evaluation.

BUS 138. International Finance (4) Lecture, 3 hours; extra reading, 2 hours; projects, 1 hour. Prerequisite(s): BUS 106/ECON 134 or equivalent; upper-division standing. A survey of international financial institutions and the financial factors that affect the modern multinational corporation. Emphasis on exchange rate and portfolio risk.

BUS 139. Real Estate Investments (4) Lecture, 3 hours; extra reading, 2 hours; projects, 1 hour. Prerequisite(s): BUS 106/ECON 134. Analysis of real estate development including consideration of site selection, market analysis, financing, design and construction, loan contracts, mortgage risks, and investment analysis.

BUS 143. Judgment and Decision Making (4) Lecture, 3 hours; written work and group presentation, 3 hours. Prerequisite(s): senior standing. Covers decision making, including thinking and judgments; information selection and evaluation; learning and memory; the social side of judgment and decision making; fairness, moral obligations, and social dilemmas; and decision making in organizations.

BUS 144. Negotiation Fundamentals (4) Lecture, 3 hours; outside projects, 3 hours. Prerequisite(s): senior standing. Develops an understanding of the theory and processes underlying a broad spectrum of negotiation problems. Students attain competency in negotiations by applying analytic and interpersonal skills covered in readings and lecture to regular exercises and debriefings.

BUS 146. Introduction to Entrepreneurship (4) Lecture, 30 hours per quarter; outside research, 30 hours per quarter. Prerequisite(s): upper-division standing. Discusses the nature of entrepreneurship and its role in the economy. Topics include identifying and evaluating business opportunities, creating a team, and acquiring financial and other necessary resources.

BUS 147. Entrepreneurial Finance (4) Lecture, 30 hours per quarter; outside research, 30 hours per quarter. Prerequisite(s): BUS 146 or consent of instructor. Focuses on the financing of entrepreneurial ventures. Provides an understanding of opportunity recognition skills, funding techniques, institutions involved in the financing of new ventures, and harvesting.

BUS 148. Business Plan Development (4) Lecture, 30 hours per quarter; outside research, 30 hours per quarter. Prerequisite(s): BUS 146 or consent of instructor. Covers the process of developing a business plan. Provides students with skills necessary to assess new venture opportunities and convert them into businesses.

BUS 152. Economics of Labor Relations (4) Lecture, 3 hours; individual study, 3 hours. Prerequisite(s): ECON 002 or ECON 002H, ECON 003; or ECON 004. An analysis of the history of labor and industrial relations in the U.S. with emphasis on problems of collective action, long-swings of economic growth, income inequality, and the role of government. Cross-listed with ECON 152.

BUS 153. Labor Economics (4) Lecture, 3 hours; individual study, 3 hours. Prerequisite(s): ECON 102A. An analysis of labor demand, labor supply, and the structure of wages. Emphasizes neoclassical, institutional, and radical perspectives. Cross-listed with ECON 153.

BUS 154A. Business Law (4) Lecture, 3 hours; extra reading and project, 3 hours. Prerequisite(s): upper-division standing or consent of instructor. Studies law as an integral part of the business environment, a process derived from and changing with the larger society. Areas covered include contracts, torts, agency, partnerships, corporations, and bankruptcy.

BUS 154B. International Business Law (4) Lecture, 3 hours; outside research, 3 hours. Prerequisite(s): BUS 154A. Examines major treaties, conventions, and customary laws which affect business transactions among international businesses. Areas covered include international contracting, transportation, payment, legal systems, intellectual property, tariff computation, business organizations, litigation, and General Agreement on Tariffs and Trade (GATT).

BUS 155. Managing Human Resources (4) Lecture, 3 hours; extra reading and project, 3 hours. Prerequisite(s): upper-division standing or consent of instructor. Applies a strategic planning approach to managing relations between an organization and its human resources. Topics include processes of forecasting and job analysis, environmental scanning, recruitment and selection, evaluation and compensation, and dispute resolution.

BUS 156. Leadership Development (4) Lecture, 3 hours; extra reading, 3 hours. Prerequisite(s): upper-division standing. Analyzes leadership theory and practice through lectures, self-analysis instruments, and discussions of independent field experiences. Surveys areas pertaining to leadership, such as leadership theory, leadership style, oral and written communication, ethical leadership, interpersonal conflict management, and the dynamics of culture, and gender in organization leadership. Credit is awarded for only one of BUS 156 or BUS 180C.

BUS 157. Managing Work Force Diversity (4) Lecture, 3 hours; term paper, 3 hours. Prerequisite(s): upper-division standing. BUS 155 or PSYC 142 is recommended. Covers management issues triggered by the increasing participation of women and minorities in the work force. Topics include work role stereotyping, workplace representation and segregation, culturally based leadership and communication styles, work-family conflicts, and related legislative initiatives.

BUS 158. Organizations as Cultural Systems (4) Lecture, 6 hours; extra reading and written exercises, 6 hours. Prerequisite(s): upper-division standing or consent of instructor. Examines the role of culture in the formation and management of complex bureaucratic organizations. Covers types of organizations and organizational cultures, the impact of the cultural environment, and problems posed by rapid cultural change. Offered in summer only. Cross-listed with ANTH 105.

BUS 159. Accounting for Nonprofit Entities (4) Lecture, 3 hours; case problems, 3 hours. Prerequisite(s): BSAD 020B. Introduces basic principles of accounting for nonprofit institutions. Focuses on accounting for state and local governments, hospitals, schools, nonprofit health and welfare organizations, and colleges and universities.

BUS 160. Industrial Organization (4) Lecture, 3 hours; individual study, 3 hours. Prerequisite(s): ECON 102A. A study of the organization and structure of the American industrial system with emphasis on its production and pricing behavior and policies, and its market structure and public policies regulating or influencing its market behavior. Cross-listed with ECON 160.

BUS 164. Multinational Accounting (4) Lecture, 3 hours; outside project, 3 hours. Prerequisite(s): BUS 108, BUS 165A. Examines non-U.S. business environments and accounting systems and their relevance to the United States. Identifies and evaluates environmental influences on the development of accounting regulations and practices in selected major countries in Europe, Asia, and Latin America. Focuses on accounting issues of particular relevance to multinational corporations.

BUS 165A. Intermediate Financial Accounting (4) Lecture, 3 hours; individual study, 3 hours. Prerequisite(s): BSAD 020B or equivalent. In-depth study of financial accounting theory and practice. Develops an understanding of accounting concepts and generally accepted accounting principles and the ability to apply this technical knowledge to solve accounting problems. Topics include principal financial statements and accounting and valuation of various assets.

BUS 165B. Intermediate Financial Accounting (4) Lecture, 3 hours; individual study, 3 hours. Prerequisite(s): BUS 165A or equivalent. Continuation of study of financial accounting theory and practice. Topics include current liabilities and contingencies, long-term liabilities, contributed capital, retained earnings, and temporary and long-term investments.

BUS 165C. Intermediate Financial Accounting (4) Lecture, 3 hours; individual study, 3 hours. Prerequisite(s): BUS 165B or equivalent. Continuation of study of financial accounting theory and practice. Covers the conceptual discussion and procedural presentation of financial accounting topics as well as recent developments in accounting valuation and reporting practices promulgated by practitioners in industry and public accountants.

BUS 166. Accounting Information Systems (4) Lecture, 3 hours; extra reading, 2 hours; projects, 1 hour. Prerequisite(s): BUS 101, BUS 108, or equivalents. Study of the concepts and techniques in the design and implementation of accounting information systems within companies’ operating environments. Emphasis is on the effects of the computer on these systems.

BUS 167. Advanced Financial Accounting (4) Lecture, 3 hours; individual study, 3 hours. Prerequisite(s): BUS 165C (may be taken concurrently). Covers advanced accounting topics such as consolidated financial statements, accounting for multinational corporations, partnership accounting, and accounting for nonprofit organizations.

BUS 168A. Individual Taxation (4) Lecture, 3 hours; extra reading, 2 hours; projects, 1 hour. Prerequisite(s): BUS 108 or equivalent. Concentrates primarily on the basic provisions of the federal income taxes imposed on individuals and the accounting for those taxes. While the major emphasis is on current tax provisions and tax planning, consideration is also given to the legislative and judicial development of these provisions.

BUS 168B. Federal Taxation for Corporations, Partnerships, Estates, and Trusts (4) Lecture, 3 hours; individual study, 3 hours. Prerequisite(s): BUS 168A. Covers tax research, corporate taxation, partnership taxation, the wealth transfer taxes, income taxation of estates and trusts, international taxation, and tax administration.

BUS 169A. Auditing (4) Lecture, 3 hours; individual study, 3 hours. Prerequisite(s): BUS 165B. Covers the auditing environment, the auditor’s legal liability, audit responsibilities and objectives, audit evidence, audit planning and documentation, the auditor’s report, and management letters.

BUS 169B. Quality Assurance in Auditing (4) Lecture, 3 hours; case analyses, 3 hours. Prerequisite(s): BUS 169A. Covers the audit process (internal control, compliance tests, sampling, substantive evidence gathering, electronic data processing auditing) and the audit procedures for various types of accounts such as sales, cash, accounts receivable, payroll, inventory, and capital acquisitions.

BUS 171. Systems Analysis and Design (4) Lecture, 3 hours; extra reading, 2 hours; projects, 1 hour. Prerequisite(s): BUS 101 or equivalent. Involves detailed analysis, specification, design, and implementation of computer-based information systems. Includes economic analyses, evaluation of alternatives, analysis or design tools, and systems project management and planning. Case studies are used.

BUS 172. Information Economics (4) Lecture, 3 hours; assigned cases and project, 3 hours. Prerequisite(s): BUS 103; ECON 004 or equivalent. Discusses economic concepts and strategies related to the network economy. Topics include economic issues surrounding information goods, competition in electronic business, pricing strategies, and intellectual property protections. Examines business strategies for the information (software) and infrastructure (hardware) elements of electronic business.

BUS 173. Introduction to Databases for Management (4) Lecture, 3 hours; extra reading, 2 hours; projects, 1 hour. Prerequisite(s): BUS 101 or equivalent. Covers physical and conceptual aspects of database management systems, including familiarity with the variety of database systems based on different data models. Examines the role of database systems in management information systems (MIS) and issues in database design for effective support of MIS. Requires the use of a database package.

BUS 174. Electronic Commerce (4) Lecture, 3 hours; extra reading, 2 hours; project, 1 hour. Prerequisite(s): BUS 101. Reviews the technological evolution of electronic commerce (EC). Investigates how EC can be used to interact with customers, other organizations, and those within the organization. Studies technical innovations, provides a critical evaluation of strategies, and examines current applications and their impact on the business environment.

BUS 175. Business Data Communications (4) Lecture, 3 hours; extra reading, 3 hours. Prerequisite(s): BUS 101. Surveys components of telecommunication systems; examines major design and analysis issues in the development and implementation of computer communication systems. Studies both voice and data communication systems including local area networks, wireless systems, satellite systems, and distributed computer and database systems. Emphasizes evaluation of these systems for business purposes.

BUS 177. Strategies in Information Systems (4) Lecture, 3 hours; project, 3 hours. Prerequisite(s): BUS 101. Reviews techniques and methodologies for strategic planning and management. Explores how corporate or strategic planning must be revised for and adapted to the new global telecommunications environment. Topics include time-based management, forecasting and modeling, and construction of a detailed storage plan. Uses detailed case studies.

BUS 178. International Trade (4) Lecture, 3 hours; individual study, 3 hours. Prerequisite(s): ECON 102A. A study of the pure theory of trade, trade policy, and international factor movements including illustrative applications to current issues and problems. Cross-listed with ECON 178.

BUS 179. Business Information Systems Development (4) Lecture, 3 hours; discussion, 1 hour. Prerequisite(s): BUS 101. Introduces concepts and programming techniques for building successful interactive business systems. Students use systems development tools to study event-driven programs with graphical user interfaces.

BUS 180A. Seminar in Management: Entrepreneurship (4) Seminar, 30 hours per quarter; individual study, 30 hours per quarter. Prerequisite(s): upper-division standing. Discusses issues and challenges faced by leaders in entrepreneurial organizations. Covers topics such as idea generation, team management, evaluation of core competencies, and ethics. Includes case studies and presentations by guest speakers.

BUS 180B. Seminar in Management: Creating Value (4) Seminar, 30 hours per quarter; outside research, 30 hours per quarter. Prerequisite(s): upper-division standing. Discusses business strategies for creating value in a knowledge-based economy. Focuses on innovative business models in areas such as marketing, finance, information technology, e-commerce, and corporate organization.

BUS 180C. Seminar in Management: Developing Leadership Skills (4) Seminar, 30 hours per quarter; individual study, 30 hours per quarter. Prerequisite(s): upper-division standing. Focuses on approaches to leadership in innovative organizations. Discusses topics such as competencies and characteristics of effective leaders, team building and leadership styles, innovation in functional management practices, and implementing change. Includes exercises, case studies, and invited guest speakers. Credit is awarded for only one of BUS 156 or BUS 180C.

BUS 185. International Strategy and Management (4) Lecture, 3 hours; outside project, 3 hours. Prerequisite(s): senior standing; BUS 109 is recommended. Examines the management and strategic challenges of firms competing in international and global markets. Topics include recent trends in globalization of markets and industries, strategic alliances, foreign direct investment, emerging economies, political risk and cross-cultural interaction, and leadership.

BUS 190. Special Studies (1-5) Individual study, 3-15 hours. Prerequisite(s): upper-division standing; consent of instructor and program chair. A project to be undertaken under faculty supervision. Course is repeatable to a maximum of 12 units.

BUS 198-I. Individual Internship in Business Administration (1-12) Seminar, 1 hour; internship, 3-36 hours; term paper, 1-11 hours. Prerequisite(s): upper-division standing in Business Administration; consent of instructor. Active participation in the work of a business concern or a public or quasi-public agency combining academic instruction and supervised field experience. A maximum of 4 quarter units may be counted toward the degree requirements for Business Administration. Course is repeatable to a maximum of 16 units.

BUS 199H. Senior Honors Research (1-5) Seminar, 1 hour; extra reading, 2-12 hours; term paper, 2-12 hours. Prerequisite(s): senior standing with a major in Business Administration; admission to the University Honors Program or consent of instructor. Involves research in business administration under faculty supervision. Students submit a written report. Graded In Progress (IP) until the last quarter is completed, at which time a final grade is awarded. Course is repeatable to a maximum of 12 units.