Course Descriptions

Barney Barnett School of Business and Free Enterprise & Free Enterprise › Course Descriptions

As a business major at Florida Southern, you’ll take a wide range of courses that prepare you to achieve success in your future career.

In addition to required courses for your major, you’ll select from a diverse array of electives that will enhance your knowledge and allow you to make connections across disciplines. You’ll graduate ready to hit the ground running in your chosen profession—and well rounded to pursue a variety of other careers.

Accounting

ACC   2111   FOUNDATIONS OF FINANCIAL ACCOUNTING
Four hours.To understand accounting for corporations.

ACC   2112   FOUNDATIONS OF MANAGERIAL ACCOUNTING
Four hours. Prerequisite: ACC 2111. Managerial accounting and analysis.

ACC   3111   FINANCIAL ACCOUNTING I
Four hours.Prerequisite: ACC 2112. A detailed study in the conceptual framework of accounting, the development of generally accepted accounting principles, the preparation of financial statements, the determination of income, and the procedures related to accounting for assets and liabilities.

ACC   3112   FINANCIAL ACCOUNTING II
Four hours.Prerequisite: ACC 3111. Required in the Accounting major. A detailed study of the procedures related to accounting for stockholders’ equity, earnings per share, pensions, leases, income recognition, preparation of the statement of cash flows, accounting for income taxes, and accounting for consolidations.

ACC   3211   COST ACCOUNTING
Four hours.Prerequisite: ACC 2112, computer competency. A study of cost accounting for manufacturing and non-manufacturing entities, covering cost terminology and concepts. Cost accounting systems including activity-based costing and differential costs for decision-making purposes are studied.

ACC   3212   DECISION TOOLS FOR MANAGEMENT
Four hours.Prerequisite: ACC 3211. Advanced topics in Cost/Managerial Accounting encompassing a study of decision models, cost information systems, budgeting, and performance analysis.

ACC   4115   ADVANCED FINANCIAL ACCOUNTING CONCEPTS
Four hours. Prerequisite: ACC 3112. One of four choices required in the Accounting major. A detailed study of the procedures related to accounting for interim reporting, segment reporting, foreign currency, worldwide accounting, reorganizations, liquidations, partnerships, governmental organizations, not-for-profit organizations, estates, and trusts. Also the history and importance of the SEC and the Sarbanes-Oxley Act upon the accounting profession.

ACC   4411   FEDERAL TAXATION
Four hours.Prerequisite: ACC 2112 or permission of the faculty. A study of concepts of federal income taxation for individuals. Includes an introduction to the procedures for tax research.

ACC   4412   ADVANCED TOPICS IN TAXATION
Four hours.Prerequisite: ACC 4411. A study of advanced tax topics including the concepts of taxation for corporations, partnerships, fiduciaries, gifts, and estates. Compliance, ethics for tax preparers, and planning and research concepts are covered.

ACC   4511   AUDITING
Four hours.Prerequisite: ACC 3112 or permission of the instructor. Required in the Accounting major. An examination of all aspects of auditing, including auditing standards, accepting and planning the audit, evaluating internal controls, verifying account balances and financial statement assertions, reporting on audited financial statements, and the legal liabilities and ethical responsibilities of auditors.

ACC   4512   ADVANCED AUDITING WITH ACCOUNTING INFORMATION SYSTEMS
Four hours.Prerequisite: ACC 4511. Required in the Accounting major. An examination of auditing standards and practical auditing tasks, including an examination of the role of accountants as designers, users, and evaluators of information systems.

ACC   4615   FORENSIC ACCOUNTING AND ETHICS
Four hours.Prerequisite: ACC 2112. Elective. To understand the field and practice of forensic accounting, procedures used to uncover economic crime, courtroom procedures and litigation support, principles and techniques of business valuations, and the ethical issues and environment of accounting.

ACC   4715   INTERNATIONAL ACCOUNTING
Four hours.Prerequisite: ACC 2112. A detailed study of the standards and procedures related to accounting for international organizations, including the differences and similarities in reporting amongst countries, particular issues of analyzing foreign financial statements, and the current issues in the development of international auditing standards and reporting standards.

ACC   4960   ACCOUNTING INTERNSHIP
Four hours.Prerequisites: Senior standing, permission of the instructor, minimum 2.5 grade point average. Correlating theory and accounting practices in two operational settings; supervision by cooperating practitioners and faculty in several areas of application.

ACC   4961   ACCOUNTING INTERNSHIP
Four hours.Prerequisites: Senior standing, permission of the instructor, minimum 2.5 grade point average. Correlating theory and accounting practices in two operational settings; supervision by cooperating practitioners and faculty in several areas of application.

Business Administration

BUS   1005   PERSONAL FINANCE
Four hours. An overview of personal and family financial planning with an emphasis on financial record-keeping, spending, budgeting, tax planning, consumer credit, buying decisions, purchasing insurance, selecting investments, and retirement and estate planning.

BUS   1115   BUSINESS AND SOCIETY
Four hours.A survey course designed for taking a first look at business in society. An interdisciplinary systems approach is used to explore the nature of business and its role in society emphasizing several business disciplines in the overall context of the enterprise. Ethics and values are emphasized, and the interfaces of business with its environment, the issues of work, careers, and the parameters for success in life are explored. The development of basic business related vocabulary is used to understand and interpret business news and information. This course may not be taken after earning credit for upper-level business core classes.

BUS   2217   PRINCIPLES OF MANAGEMENT
Four hours. Concepts, principles, and functions of management applicable to all types of organizations; different managerial styles.

BUS   3115   SALES MANAGEMENT AND PERSONAL SELLING
Four hours. Prerequisite: BUS 3160. The course addresses sales management methods and concepts applicable to the efficient recruitment, deployment, and retention of an effective sales force in the twenty-first century business environment. Class demonstrations in different facets of selling and exercises in the art of persuasion will illustrate theories of buyer motivation, and help students develop a command of the language of sales. The course follows a process model of selling that applies across product concepts. There is an emphasis on participative exercises including classroom discussion of written assignments, presentations and role playing exercises.

BUS   3125   INTERNATIONAL BUSINESS ENVIRONMENT
Two hours. This course is designed to provide students with an initial examination of the differences between business in a domestic context and business in an international context. Content will include exposure to culture, political, and social environment considerations, as well as trade theory, government influence on trade, and global management strategy.

BUS   3155   INTERNATIONAL MARKETING STRATEGIES
Four hours. Prerequisite: BUS 3160. International Marketing Strategies is intended to provide undergraduate students with awareness, an analysis of global, international, and multicultural issues as they relate to companies and countries with an integrated course project that is applied to an actual organization. In this integrated course project students will develop several drafts, including a final draft to be submitted and presented to the client. The project requires students learn, analyze, and creatively solve a problem and then determine the best method to communicate a solution to the problem.

BUS   3160   MARKETING PRINCIPLES
Four hours. Prerequisite: ECO 2205. Marketing principles, functions, organizations, methods, and problems involved in the exchange process known as marketing; a managerial perspective that revolves around the marketing concept and the marketing mix.

BUS   3255   FINANCIAL PLANNING AND POLICY
Four hours. Prerequisites: ACC 2111 and ECO 2205 and ECO 2207. Study and analysis of the financial planning process including client interactions, assessment of investor risk profiles, construction of comprehensive personal financial statements and financial plans, ethics and responsibilities of professional financial planners, and the regulation of the financial services industry.

BUS   3311   LEGAL ENVIRONMENT OF BUSINESS
Four hours. Introduction to commercial, property, administrative, constitutional and liability law, and the American court system, with special emphasis on how it affects people in business. Students will engage in evaluation, analysis, and application of legal doctrines to business and personal situations.

BUS   3312   COMMERCIAL LAW
Two hours. Prerequisite: BUS 3311. In-depth study of the legal issues and principles inherent in business transactions, including sales, commercial paper, contracts, secured transactions, real property, business organizations, and trusts and estates; with heavy emphasis on applications of principles to problems.

BUS   3320   APPLIED STATISTICS OF BUSINESS AND ECONOMICS
Four hours. Same as ECO 3320. Prerequisite: MAT 2022 or its equivalent or permission of the instructor. Mathematical statistical tools for managerial analysis, research, and decision making. Data collection and presentation, hypothesis testing, regression analysis, time series analysis and forecasting.

BUS   3453   MANAGERIAL FINANCE
Four hours. Prerequisites: ACC 2111 and ACC 2112 and ECO 2205 and ECO 2207. Planning and controlling sources and uses of a firm’s funds. Includes capital budgeting, dividend policies, determination of optimal capital structure, and internal vs. external financing of expansion.

BUS   3575   NEW VENTURE CREATION
Four hours. A study of the entrepreneurial aspects of business management including financial understanding as well as all of the activities in managing a business. Analyzes how entrepreneurs help shape and energize the free-enterprise system with innovation and job creation. Global considerations and entrepreneurships are included. The student will discover the advantages and pitfalls of entrepreneurship through the comprehensive development of a business plan assignment.

BUS   3666   LEADERSHIP COMPETENCIES
Four hours. Prerequisite: BUS 2217. Study and application of cases, concepts, and theories related to leadership. Experiential exercises are used to simulate leadership situations and facilitate growth in leadership skills and abilities.

BUS   3670   FINANCIAL RISK MANAGEMENT
Four hours. Prerequisites: ACC 2111 and ACC 2112 and ECO 2205 and ECO 2207. The course presents the fundamentals of financial risk management. It provides a realistic and conceptually motivated overview of risk management for global corporations. Techniques to identify, measure and manage financial risk including use of futures, options, swaps, real options, financial engineering, value-at-risk and other risk measures are studied and applied.

BUS   3705   BUSINESS INFORMATION SYSTEMS
Four hours. Provides an overview of business data processing and management information systems. Covers introductory concepts of systems analysis techniques, nature of computer applications in business, problem solving, and discusses the future of information technology.

BUS   3888   PRINCIPLES OF REAL ESTATE ANALYSIS AND VALUATION
Four hours. Prerequisites: ACC 2111 and ACC 2112 and ECO 2205 and ECO 2207. This course will provide a survey of real estate assets, markets, and decisions. The emphasis will be on the development of analytical techniques and information required for implementation; the course will also cover institutional features of real estate markets and transactions.

BUS   3900   WORK PRACTICUM IN BUSINESS ADMINISTRATION
Pass/fail. Prerequisite: Completion of a minimum of 20 hours of business core courses. The course is a graduation requirement for students majoring in business administration, economics, and accounting including interdisciplinary majors. This course is a non-credit course involving a grade of pass or fail. After completion of 400-work units of work experience in business in a field related to the student’s major and completion of the work practicum portfolio, students register for BUS 3900 and submit documentation of work hours and the work portfolio.

BUS   4110   LAW IN FILM I: LEGAL ISSUES AND PROCEDURES
Two hours. Prerequisites: Junior standing and BUS 3311 and other approved criminology or political science course, or permission of the instructor. Seminar style course which provides an in-depth examination of legal issues and procedures, and the perception versus the reality of the American legal system and the practice of law through the use of mainstream films and television shows.

BUS   4115   INTERNATIONAL MANAGEMENT
Four hours. Prerequisites: ECO 2112 and BUS 2217 and BUS 3125. How to identify and develop relationships in international markets. International similarities and differences in marketing functions as related to the cultural, economic, political, social and physical dimensions of the environment are examined. Also considered are the changes in marketing systems and the adoption of marketing philosophies and practices to fit conditions in different countries.

BUS   4120   LAW IN FILM II: ETHICS AND PERCEPTIONS
Two hours. Prerequisites: Junior standing and BUS 3311 and other approved criminology or political science course, or permission of the instructor. Seminar style course which provides an in-depth examination of legal and business ethics and the perception of lawyers, businessmen, and the legal system created by cinematic depictions.

BUS   4148   MARKETING MANAGEMENT
Four hours. Prerequisites: BUS 2217 and BUS 3160 and BUS 4466. Management of marketing functions and analysis of problems of representative companies, including product development, pricing, promotion, and distribution; uses of computer in market management.

BUS   4188   INVESTMENTS
Four hours. Prerequisites: ECO 2205 and ECO 2207. Emphasis from standpoint of individual investor in corporate and government securities; investment objectives; appraisal of investment risks; valuation of securities; portfolio management.

BUS   4205   SPREADSHEET MODELING AND QUANTITATIVE BUSINESS DECISIONS
Four hours. Prerequisites: ACC 2111 and ACC 2112 and ECO 2205 and ECO 2207 and BUS/ECO 3320 and BUS 3453. The course provides a complete and modern treatment of management science methodology and the use of spreadsheet applications. Topics include decision theory, linear programming, network analysis, transpiration & assignment, PERT/CPM, forecasting, inventory control and queuing theory.

BUS   4255   INTERNATIONAL FINANCIAL MANAGEMENT
Four hours. Examination of the international financial environment of business. Emphasis is on the financial decision making process relating to foreign exchange risk management, hedging, arbitrage, currency futures and option markets, management of foreign investments, country risk analysis, international sources of financing and international money and capital markets.

BUS   4430   BUSINESS ETHICS, COMMUNICATION, AND RISK MANAGEMENT
Four hours. Prerequisites: Junior standing, and BUS 2217 and 3311 or permission of the instructor, and successful completion of coursework that satisfies Effective Communication SLOs A and B. This course integrates legal research, writing, and document creation with business ethics. It is designed to prepare business students to effectively address and avert the legal and ethical challenges they will face in day-to-day business operations.

BUS   4466   MARKETING RESEARCH
Four hours. Prerequisites: BUS 3160 and BUS/ECO 3320. Marketing research is an important ingredient in the Marketing and/or business major. It is a vehicle for students to use what they have learned with what they will do when they graduate.

BUS   4960   BUSINESS ADMINISTRATION INTERNSHIP
Four hours. Prerequisites: Senior standing; permission of the instructor; BUS 3312, BUS 3115, and BUS/ECO 3320. Correlating theory and business practices in two operational settings; supervision by cooperating practitioners and faculty in several areas of application.

BUS   4961   BUSINESS ADMINISTRATION INTERNSHIP
Four hours. Prerequisites: Senior standing; permission of the instructor; BUS 3312, BUS 3115, and BUS/ECO 3320. Correlating theory and business practices in two operational settings; supervision by cooperating practitioners and faculty in several areas of application.

BUS   4999   SEMINAR IN STRATEGIC MANAGEMENT OF THE BUSINESS ENTERPRISE
Four hours. Prerequisites: Senior standing, all other courses in the major, and successful completion of coursework that satisfies Effective Communication SLOs A and B. The capstone course of the business administration major. The course integrates knowledge of all business disciplines from other courses. Uses case studies and team-based projects to identify problems and formulate strategic policies that shape the destiny of organizations. The course emphasizes analysis, decision-making, and implementation of business strategies.

Economics

ECO   2205   PRINCIPLES OF MICROECONOMICS
Four hours. Consumer behavior and aggregation to markets, Producer behavior, theory of the firm, and aggregation to markets analysis: production and pricing of goods, factors of production and their attendant input markets and distribution of output, elasticities and incidence of a tax.

ECO   2207   PRINCIPLES OF MACROECONOMICS
Four hours. National income and product accounts; theory of aggregate supply and demand, employment, consumption, investment, price level, economic growth, money, currency exchange, the Federal Reserve, interest rates, and comparative economic systems.

ECO   3305   MICROECONOMIC THEORY
Four hours. Prerequisite: ECO 2205. Decision making in a market-oriented economy. Consumer theory, production theory, and pricing and output under differing market structures.

ECO   3307   MACROECONOMIC THEORY
Four hours. Prerequisite: ECO 2207. National income and product accounts; IS-LM models; theory of aggregate supply and demand, employment, consumption, investment, price level, and economic growth.

ECO   3308   MONETARY ECONOMICS
Four hours. Prerequisites: ECO 2205 and ECO 2207. An analysis of the monetary and banking systems and the impact of the financial sector upon real economic variables. Topics include the Federal Reserve System, monetary policy and implementation, and the relation of domestic and international financial markets and monetary problems.

ECO   3319   LABOR ECONOMICS
Four hours. Prerequisites: ECO 2205 and ECO 2207 or equivalents. Economic theory and analysis dealing with the allocation of labor as an input to the production process. Wage rate determination, micro and macro unemployment, and income differentials are integrated topics throughout the course. The theory of human capital and valuation is covered in depth.

ECO   3320   APPLIED STATISTICS OF BUSINESS AND ECONOMICS
Four hours. Same as BUS 3320. Prerequisite: MAT 2022 or its equivalent or permission of the instructor. Mathematical statistical tools for managerial analysis, research, and decision making. Data collection and presentation, hypothesis testing, regression analysis, time series analysis and forecasting.

ECO   3345   ECONOMICS AND THE ENVIRONMENT
Four hours. Prerequisite: ECO 2205. Topics include valuing environments, property rights, externalities, population problems, renewable and non-renewable resource, and pollution.

ECO   4406   PUBLIC ECONOMICS
Four hours. Prerequisites: ECO 2205 and ECO 2207. An examination of the public sector and its contribution to and interference with economic welfare. The course will include an analysis of expenditures and revenues with regard to their allocation and distribution effects; the concept and significance of private goods and social goods; the role of regulatory agencies; and an examination of fiscal policy as a means of promoting economic stabilization and growth.

ECO   4407   INTERNATIONAL TRADE AND FINANCE
Four hours. Prerequisites: ECO 2205 and ECO 2207. An analysis of the causes and consequences of international trade and investment. Topics include theories of trade; U.S. trade policy; the balance of payments; exchange rates; and the international monetary system.

ECO   4415   INDUSTRIAL ORGANIZATION
Four hours. Prerequisite: ECO 2205. A study of policy approaches to the problems of monopoly; industrial market structures and how they influence firm conduct and economic performance; welfare implications of oligopoly pricing and non-price competition; government regulation and antitrust policies in theory and practice.

ECO   4999   CONTEMPORARY ISSUES IN ECONOMICS
Four hours. Prerequisite: Final semester senior status or permission of the instructor. Selected topics. Opportunity for original research in economics. Major research paper with formal public presentation.

Sport Management

SPM   2174   MANAGEMENT OF SPORT
Four hours.   An introduction to the basic concepts, career preparation skills, and professional opportunities available in sport management.

SPM   2520   ETHICS IN SPORT
Two hours.   This course looks into the background, theory, and practice of ethics and morals in the sport industry. Professional, collegiate, and recreational sports are examined and analyzed.

SPM   3160   SPORT MARKETING
Four hours.   Prerequisite: BUS 3160 and SPM 2174. The background, theory, application and practice of the marketing of sport.

SPM   3180   PLANNING AND MAINTAINING FACILITIES
Four hours.   Prerequisite: SPM 2174. Planning and budgeting for site selection, designing, and maintaining leisure service areas and facilities.

SPM   3370   ADMINISTRATION OF SPORT
Four hours.   Prerequisite: SPM 2174. Foundations and applications in sport economics, sport law, sport ethics, and sport personnel issues.

SPM   3520   RECREATION AND FITNESS MANAGEMENT
Two hours.   Prerequisite: SPM 2174. Examines amateur sports, recreation, and the fitness industry.

SPM   4520   INTERNATIONAL SPORT
Four hours.   Prerequisite: SPM 3160. Addresses the impact of sport on world culture and business. Professional and recreational sports are examined on a global basis, including large-scale events like the World Cup and Olympic Games.