SCOTT A. DAWSON, DEAN
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  1. 1. SCHOOL OF BUSINESS ADMINISTRATION SCOTT A. DAWSON, DEAN RICHARD SAPP, ASSOCIATE DEAN SCHOOL OF BUSINESS ADMINISTRATION BUILDING 503-725-3712—STUDENT SERVICES OFFICE B.A., B.S.—Business Administration management, supply and logistics manage- Minor—Business Administration ment, advertising, and information Certificate in International Business systems. The international business stud- Studies ies certificate, food industry management Certificate in Food Industry certificate, and the business minor are also Management available. The School of Business also offers Postbaccalaureate Certificate in study abroad opportunities at the under- Accounting graduate and graduate levels. M.B.A.—Master of Business The School of Business also offers a Administration Weekend Business Program. Tailored for M.S.F.A.—Master of Science in the returning student who is working full- Financial Analysis time, the program allows students to com- M.I.M.—Master of International plete their junior and senior years of the Management business program on Wednesday evenings Ph.D.—Participating school in and Saturdays over six terms. Students Systems Science Doctoral Program enrolled in the Weekend Business Program The undergraduate and graduate programs will complete the full curriculum of stan- in business administration are accredited dard business courses required for a bache- by AACSB—the International Association lor’s degree in business with an option in for Management Education. AACSB sets general management through a combina- standards for business education in terms tion of class lectures, Web-based instruc- of curricular content, quality of faculty, and tion, video, e-mail, and chat rooms. adequacy of facilities. Admission and major requirements for this program are identical to the traditional undergraduate program. UNDERGRADUATE Admission Policy. Students may PROGRAMS declare business administration as their major field of study at any time after The undergraduate program in business admission to Portland State University. administration adheres to the principle that However, students must be admitted for- in a free society the business enterprise mally to the School of Business Administra- must be responsibly and efficiently man- tion (SBA) before they are allowed to enroll aged. The undergraduate degree program in certain upper-division business adminis- includes both business and nonbusiness tration courses or to graduate with a busi- courses. The mission of the undergraduate ness administration degree. program is to provide students with a The following requirements must be broad understanding of business and to fulfilled prior to applying for admission to equip them with the dynamic skills the School of Business Administration: required to work successfully in a complex and changing global environment. 1. Be formally admitted to Portland State Special emphasis options are available University. within the business administration major and are designed to prepare students for positions in accounting, finance, general management, marketing, human resource
  2. 2. 184 P O R T L A N D S T A T E U N I V E R S I T Y 2. Have a grade point average (GPA) of at Required Business Core Finance least 2.75 for each of the following: Credits Objective: to provide undergraduate students a. all accepted transfer credits BA 101 Introduction to Business and World with the educational foundation and exposure Affairs. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 to the broad field of finance that will enable b. all PSU graded credits them to adapt and contribute to all aspects BA 205 Business Communications Using c. all PSU graded business credits Technology. . . . . . . . . . . . . . . . . . . . . . . . . . 4 of financial decision-making as finance Students who do not meet the 2.75 GPA BA 211 Fundamentals of Financial professionals. requirements will be considered for Accounting. . . . . . . . . . . . . . . . . . . . . . . . . . 4 Credits admission only if the GPA for their most BA 213 Decision Making with Accounting Fin 419 Intermediate Financial Management . 4 recent 30 graded credit hours at PSU is Information . . . . . . . . . . . . . . . . . . . . . . . . . 4 Fin 452 Investment Principles . . . . . . . . . . . . . 4 3.00 or higher and the applicant has a BA 302 Organizational Behavior . . . . . . . . . . . 4 Fin 449 Analysis of Financial Performance. . . . 4 minimum 2.50 cumulative PSU GPA and BA 303 Business Finance. . . . . . . . . . . . . . . . . 4 Fin 456 Foreign Financial Operations . . . . . . . 4 BA 311 Marketing Management . . . . . . . . . . . 4 Fin 465 Finance Topics and Cases . . . . . . . . . . 4 a minimum 2.50 cumulative GPA for all BA 325 Competing with Information completed business courses at PSU. Technology. . . . . . . . . . . . . . . . . . . . . . . . . . 4 Total 20 3. Have completed each of the Concep- BA 339 Operations and Quality Management . 4 General Management tual Tools courses with a grade of C- or BA 385 Business Environment. . . . . . . . . . . . . 4 Objective: to provide requisite knowledge and better. The Conceptual Tools courses are: BA 495 Business Strategy . . . . . . . . . . . . . . . . 4 skills which enable the student to meet the BA 101—Introduction to Business and World challenges of managerial responsibilities. Total 44 Affairs Credits BA 205—Business Communications Using Required Nonbusiness Courses (must Mgmt 351 Human Resource Management . . . . 4 Technology be completed prior to SBA admission) Mgmt 445 Organizational Design and BA 211—Fundamentals of Financial Stat 243, 244 Introduction to Probability and Change . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 Accounting Statistics I & II (for business majors) Mgmt 464 Contemporary Leadership Issues . . 4 BA 213—Decision Making with Accounting Sp 220—Public Speaking Electives. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8 Information Ec 201, 202 Principles of Economics Of the 8 credits of electives, four credits must Ec 201, 202—Principles of Economics Wr 121 English Composition or UnSt 101, 102, be taken within the management area at the Stat 243, 244—Introduction to Probability 103 300 or 400 level. and Statistics I & II (for business majors) The final four credits can be either: Pass credits will be allowed for any courses Sp 220—Public Speaking a. within the management area at the 300 or Wr 121—English Composition or UnSt 101, which are offered on an optional pass/no 400 level, or 102, 103 pass basis. b. from an approved list of courses, some of Transfer students must provide a copy Business Options. The School of Busi- which will be within the SBA and some out- of their Transfer Evaluation to the SBA with ness Administration offers options for side the SBA. the application for admission. those students seeking specialization in a Total 20 The application deadline for admission subject area. Each student must select one of these options and complete the required Note: Students who wish to do a double option to the SBA is the second Monday following in general management and human resource the first full day of classes of the term pre- courses with a C or better. Option require- management cannot apply more than eight ceding the term for which admission is ments are satisfied by taking 20 to 36 common credits to each option. sought. Applications received after the upper-division credits beyond the required business core. The courses specified to Human Resource Management deadline will be processed for the following Objective: to provide a conceptual framework, as term. satisfy the option requirements are: well as the necessary knowledge, skills, and Application forms are available in 240 Accounting abilities, that allows students to understand SBA and also in the holders on the bulletin Objective: to enable students to acquire the nec- what is required to more effectively manage board outside of the room. essary technical and professional skills for suc- human resources within an organization. Requirements for Major. In addition cessful careers in public, management, or Credits to meeting the general degree requirements governmental accounting. Mgmt 351 Human Resource Management . . . . 4 of the University, the student in business Credits Mgmt 461 Reward Systems and Performance administration must take at least 82 credits Actg 335 Accounting Information Systems . . . 4 Management . . . . . . . . . . . . . . . . . . . . . . . . . 4 in business administration courses of Actg 360 Management Accounting . . . . . . . . . 4 Mgmt 471 Staffing and Employee Selection . . . 4 which at least 41 must be taken at PSU. Actg 381, 382 Financial Accounting and Mgmt 493 Human Resource Policies . . . . . . . . 4 Reporting . . . . . . . . . . . . . . . . . . . . . . . . . . . 8 Upper-division management courses . . . . . . 3-4 This total will include the business core (44 Actg 421 Introduction to Taxation. . . . . . . . . . 4 credit hours if taken at Portland State), at Actg 430 Governmental and Not-for-Profit . . . 1 Total 19-20 least one option area (20-36 credits, Actg 492 Auditing Concepts and Practices . . . 4 Note: Students who wish to do a double option depending on option chosen), and enough Actg 495 Integrated Accounting Issues . . . . . . 4 in general management and human resource business electives to meet the minimum of Two upper-division accounting courses to be management cannot apply more than eight 82 credits in business. Each student in chosen from Actg 422, 460, 476, 490, 493, common credits to each option. business must also take at least 95 credits Fin 412 . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7 Information Systems outside the School of Business Administra- Objective: to provide students with a solid educa- Total 36 tion. A minimum of 180 credits is required tional foundation in the design and structure for graduation. Students electing accounting as an option will of computer-based information systems and Business administration students must also be required to take: Phl 202 Elementary networks that will enable them to apply rele- Ethics or Phl 209 Business Ethics; PS 101 complete the following courses with a C or United States Government and PS 102 United vant and robust solutions that support the better: objectives of an organization. States Politics; and 3 or more credits in anthro- pology, psychology, or sociology. Credits ISQA 360 Business Computer Fundamentals . 4 ISQA 380 Data Communications . . . . . . . . . . . 4
  3. 3. S C H O O L O F B U S I N E S S A D M I N I S T R A T I O N 185 ISQA 420 Structured Systems Analysis and ISQA 469 Productivity Analysis (4) improvement does not occur in the first Design . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .4 ISQA 410 Selected Topics (3-4) term of probation, the student’s admitted ISQA 425 Database Management . . . . . . . . . . .4 Actg 360 Management Accounting (4) status will be terminated at the end of the Information systems electives . . . . . . . . . . . . 6-8 Fin 363 Credit Management (3) first term of probation. If improvement ISQA 405 Reading and Conference Mgmt 351 Human Resource Management (4) (credit to be arranged: 1-4) Mktg 452 Business-to-Business Marketing (3) does occur in the first term of probation, ISQA 407 Seminar (credit to be arranged: 1-4) the student will be allowed a second term ISQA 415 UNIX Fundamentals (2) Total 21-24 to raise the GPA(s) to 2.50. By the end of ISQA 418 Client-Server Development (3) Student Advising. The advising center the second term of probation, the deficient ISQA 421 Object-Oriented Modeling and for business students is in 240 SBA. Cur- GPA(s) must be at least 2.50. Design (4) rent information about admission and Students whose admitted status is ter- ISQA 424 Network and Client Operating minated must reapply for admission if they Systems (3) degree requirements for students in the School of Business Administration is avail- desire to complete degree requirements for ISQA 436 Advanced Database Administration programs in the School of Business Admin- (4) able there. Students should make appoint- ments with the advising center at least once istration. Terminated students must wait at Total 22-24 a year to ensure that requirements are least one academic term before applying for being met. For program option planning readmission. Students applying for read- Marketing Objective: to provide educational opportunities and career counseling, students may make mission must meet the admission require- for those who are interested in developing an appointment with a faculty member of ments in force at the time of reapplication. expertise in marketing management, market- their choice. Business students are limited to only one ing communications, and international A bulletin board outside the Student readmission to the School of Business marketing. Services Office, 240 SBA, contains Administration. Credits announcements concerning policy, upcom- Academic Disqualification. If a stu- Mktg 460 Marketing Research . . . . . . . . . . . . .4 ing activities, scholarships, and other infor- dent who has been admitted to the School Mktg 463 Consumer Behavior and Customer mation vital to all business and prebusiness of Business Administration is academically Satisfaction . . . . . . . . . . . . . . . . . . . . . . . . . .4 disqualified by the University, that student Mktg 464 Marketing Strategy and students. A bulletin board outside the third floor student lounge has student organiza- will automatically lose School of Business Management . . . . . . . . . . . . . . . . . . . . . . . . .4 Administration admitted status. If a stu- Mktg 466 International Marketing . . . . . . . . . .4 tion information. A bulletin board outside 230 SBA has student internship informa- dent who has lost admitted status desires to Upper-division marketing elective(s) . . . . . . . .4 tion. Students should check the bulletin complete degree requirements for pro- Total 20 boards once a week to ensure that they grams in the School of Business Adminis- Advertising Management have the latest information. tration, that student must reapply. At the Objective: to provide the knowledge and skills Prerequisite Policy. Before enrolling in time of reapplication the student must: (1) necessary for students to create and execute any business course students should read be admitted by and in good standing with advertising strategy within the broader context the course description and complete any the University, (2) have completed 24 cred- of the marketing function. prerequisites that are listed. If a student its following disqualification (these credits Credits completes a course before completing the must be 300 and 400 level courses), (3) Mktg 340 Advertising . . . . . . . . . . . . . . . . . . .3 prerequisite and later completes the pre- have a cumulative GPA of 2.75, and Mktg 441 Media Strategy . . . . . . . . . . . . . . . . .4 requisite, credit for the prerequisite will not (4) have a business GPA of 2.75. Mktg 442 Advertising Copy and Layout . . . . .4 count toward 82 credits required in busi- MINOR IN BUSINESS Mktg 460 Marketing Research . . . . . . . . . . . . .4 Mktg 464 Marketing Strategy and ness. The instructor has the authority to ADMINISTRATION Management . . . . . . . . . . . . . . . . . . . . . . . . .4 administratively drop any student who has The School of Business Administration Mktg 443 Advertising Campaigns . . . . . . . . . .4 not completed the prerequisites. offers a minor in business administration. Retention Policy. A minimum Portland The minor is designed to give students an Total 23 State University cumulative GPA of 2.50 understanding of how the free enterprise Supply and Logistics Management and a minimum GPA of 2.50 in business system works and how it fits in our society. Objective: to provide students with an interdisci- administration courses taken at Portland Also, students will gain an exposure to the plinary foundation in supply and logistics State University are required to remain in functional areas of a business. management in preparation for careers in pur- good standing as an admitted business Coursework requirements for the minor chasing, industrial distribution, logistics, administration student and for graduation in business administration are as follows: transportation, and operations management. with a degree in business administration. Credits Nonbusiness Courses In addition, students are expected to Stat 243 Introduction to Probability and ISQA 429 Transportation and Logistics make satisfactory progress toward gradua- Management . . . . . . . . . . . . . . . . . . . . . . . . .4 Statistics I (for business majors) . . . . . . . . . .4 tion by completing a minimum of 9 credits Stat 244 Introduction to Probability and ISQA 439 Purchasing and Supply Chain Management . . . . . . . . . . . . . . . . . . . . . . . . .4 during each academic year. Statistics II (for business majors) . . . . . . . . . .4 ISQA 479 Integrated Supply and Logistics Failure to maintain a 2.50 PSU cumula- Ec 201 Principles of Economics Management . . . . . . . . . . . . . . . . . . . . . . . . .4 tive GPA and a 2.50 PSU business GPA will (Micro-economics) . . . . . . . . . . . . . . . . . . . .4 One of the following interdisciplinary place a student on probation. The proba- Ec 202 Principles of Economics electives: . . . . . . . . . . . . . . . . . . . . . . . . . . 3-4 tionary period is defined as two terms in (Macro-economics) . . . . . . . . . . . . . . . . . . . .4 Actg 360 Management Accounting (4) which the student takes classes. In no Minor Core Courses Fin 363 Credit Management (3) instance will the period of probation BA 101 Introduction to Business and Mgmt 351 Human Resource Management (4) extend beyond three consecutive terms World Affairs . . . . . . . . . . . . . . . . . . . . . . . . .4 Mktg 452 Business-to-Business Marketing (3) beginning with the term for which the stu- BA 205 Business Communications Using Two of the following electives: . . . . . . . . . . . 7-8 Technology . . . . . . . . . . . . . . . . . . . . . . . . . .4 ISQA 449 Process Control and Improvement dent is placed on probation. In the first BA 211 Fundamentals of Financial (4) term of probation the student must show Accounting . . . . . . . . . . . . . . . . . . . . . . . . . .4 ISQA 459 Production Planning and Control (4) progress by raising the deficient GPA(s). If BA 303 Business Finance . . . . . . . . . . . . . . . . .4
  4. 4. 186 P O R T L A N D S T A T E U N I V E R S I T Y BA 311 Marketing Management . . . . . . . . . . . .4 International Business Studies Certificate students Students may bring photocopies of their BA 302 Organizational Behavior or are encouraged to spend one or more summers undergraduate transcripts to the Student BA 385 Business Environment. . . . . . . . . . . .4 in overseas management training work experi- Services Office (240 SBA) for an evaluation ence by participating in the Portland State Uni- of the prerequisite courses to the program. Total 40 versity AIESEC exchange program for business All 100- and 200-level coursework for and economics students or other overseas APPLICATION CRITERIA the minor must be completed with a C- or internship and exchange programs. Several The following requirements must be such programs are available through the School fulfilled prior to applying: higher. The PSU cumulative GPA and the of Business Administration. PSU business GPA must be 2.5 or higher in 1. Have earned a baccalaureate degree rec- order to graduate with a minor in business ognized by the PSU Office of Admissions administration. FOOD INDUSTRY and Records. MANAGEMENT CERTIFICATE 2. Be formally admitted as a postbaccalau- INTERNATIONAL The Food Industry Management Certificate reate student at PSU. BUSINESS STUDIES provides undergraduate students with an 3. Have completed the following Concep- CERTIFICATE educational foundation in the field of food tual Tools courses with a grade of C- or distribution, marketing, and management. better (a Pass grade for any Conceptual The International Business Studies Certifi- Certificate requirements include the study Tools course is accepted): cate provides undergraduate students with of the overall competitive business market- BA 101 Introduction to Business and World an educational foundation in the field of place of the food industry from a cross- Affairs international business. Certificate require- industry perspective, consumer trends, BA 205 Business Communications Using ments include the study of cultural, eco- trade relationships, supply and logistics Technology nomic, social, and political aspects BA 211 Fundamentals of Financial Accounting issues, retailing and distribution, electronic affecting business operations. BA 213 Decision Making with Accounting commerce, and industry practicum. Information Students are required to gain admission Students are required to gain admission to the School of Business Administration Stat 243, 244 Statistics I and II (for business to the School of Business Administration majors) through the regular admission process and through the regular admission process and Ec 201 Principles of Economics (micro) must complete degree requirements speci- must complete degree requirements speci- Ec 202 Principles of Economics (macro) fied for a business administration major. In fied for a business administration major. In 4. Have a grade point average (GPA) of at addition, students must complete all certif- addition, students must complete all certif- least 2.75 for each of the following: icate requirements as specified below. icate requirements specified below: a. all accepted transfer credits Nonbusiness Administration Business core: b. all PSU graded credits Requirements BA 101, 205, 211, 213, 302, 303, 311, 325, Foreign language (two-year proficiency) c. all PSU graded business credits 339, 385, 495 Economics courses (2 courses) selected from: Students who do not meet the 2.75 GPA Food industry management requirements: Ec 340, 440, 441, 442, 445, 446, 447, 450, or, Mktg 407 Competing in the Food Industry (4) requirements will be considered for admis- with approval, other upper-division econom- sion only if the GPA for their most recent ISQA 407 Purchasing and Logistics Within the ics courses related to international studies 12 graded credit hours at PSU is 3.00 or Food Industry (4) Area studies—2 courses from each of two higher and the applicant has a minimum Mktg 475 Retailing (3) departments selected from: Anthropology, Mktg 409 Food Industry Practicum (4) 2.50 cumulative PSU GPA and a minimum Geography, History, Political Science 4 hours of directed electives, selected with the 2.50 cumulative GPA for all completed The area study courses will be upper-division faculty adviser’s approval. business courses at PSU. (except PS 205) and must contribute to the student’s understanding of the area of the for- Business Option Requirements Course Requirements eign language being studied. An approved Choose from: Accounting, Finance, General Required Accounting Core: area study course list for languages offered at Management, Human Resource Management, Actg 335 Accounting Information Systems. . . . 4 PSU is available in the Student Services Information Systems, Advertising Manage- Actg 360 Management Accounting. . . . . . . . . . 4 Office, 240 SBA. Permission to take an area ment, Marketing, and Supply and Logistics Actg 381, 382 Financial Accounting and study course not found on the approved list Management. Reporting . . . . . . . . . . . . . . . . . . . . . . . . . . . 8 can be received from the director of interna- Actg 421 Introduction to Taxation . . . . . . . . . . 4 tional programs. POSTBACCALAUREATE Actg 430 Governmental and Not-for-Profit Business Administration Requirements CERTIFICATE Accounting . . . . . . . . . . . . . . . . . . . . . . . . . . 1 Actg 492 Auditing Concepts and Practices . . . . 4 Business core: IN ACCOUNTING Actg 495 Integrated Accounting Issues. . . . . . . 4 BA 101, 205, 211, 213, 302, 303, 311, 325, Additional credits chosen from: . . . . . . . . . . . . 7 339, 385, 495 The Postbaccalaureate Accounting Certifi- Actg 422 Advanced Taxation International business requirements; cate is a program for students who have Actg 460 Advanced Managerial Accounting Choose three of five: earned one or more baccalaureate degrees Actg 476 International Accounting Actg 476 International Accounting and who wish to complete the coursework Actg 490 Advanced Financial Accounting and Fin 456 Foreign Financial Operations to prepare for the Certified Public Accoun- Reporting Mgmt 446 Principles of International tant (CPA) Examination. These recommen- Actg 493 Advanced Auditing Management dations include courses in accounting Fin 412 Business Law Mktg 376 International Business Operations Mktg 466 Principles of International Marketing directly related to preparation for the exam Total required accounting core 36 as well as professional preparation for Business option requirements: public or industry accounting. In addition, Choose from: Accounting, Finance, General Management, courses are recommended in law, basic Human Resources, Information Systems, business, and in other related areas for Advertising Management, Marketing, and those whose undergraduate degree is not in Supply and Logistics Management. business administration.
  5. 5. S C H O O L O F B U S I N E S S A D M I N I S T R A T I O N 187 Other required credits plete packet including official transcripts those who have gained at least two years of Each candidate will elect 9 upper-division cred- and a completed application must be sub- industry experience prior to their admis- its in business administration which must be mitted to the School of Business Adminis- sion date. outside accounting. One of the accounting tration, Student Services Office, P.O. Box Admission to the Program. Students faculty should be consulted to evaluate elective options . . . . . . . . . . . . . . . . . . . . . . . . . . . . .9 751, Portland, OR 97207-0751; 503-725- may elect to complete the M.B.A. program 3712 or toll-free 1-800-547-8887. in either the full-time day format or the Total required credits 45 International applicants also are evening format. For the most part, students At least 30 of the 45 credits required for required to demonstrate proficiency in are expected to progress through the pro- the certificate and at least 27 of the credits English by taking the Test of English as a gram with their assigned cohort and follow in accounting must be taken in residence at Foreign Language (TOEFL). A TOEFL the proposed schedule of classes. Full-time Portland State University. Candidates must score of 213 on the computer-based test is day students will have to take some elective achieve at least a grade of C- in each course required for all students whose native lan- coursework during the evenings or week- presented for the certificate. Entrance and guage is not English and who have not ends. Students are admitted in fall term exit GPA requirements are the same as for received a baccalaureate degree from an only. There is no admission in the winter, the School of Business Administration accredited institution in the United States. spring, or summer terms. undergraduate program. For retention in Official TOEFL scores must be sent directly One of the fall cohorts is offered in the program, grade point averages will be to the PSU Office of Admissions and Washington County at the CAPITAL Cen- based only on coursework taken in the cer- Records. ter. A student in this cohort will be able to tificate program. Only those students who have been for- complete all core courses (with the excep- Postbaccalaureate students who do not mally admitted to the M.B.A., M.I.M., tion of BA 531) at the center. Some elec- hold a degree from a university where the M.S.F Engineering Management, or Sys- .A., tives may be offered at the center, the language of instruction is English must sat- tems Science Ph.D. programs may take remaining electives will be offered at the isfy the Wr 323 requirement before com- graduate level courses in the School of Busi- PSU campus. pletion of a certificate program. ness Administration. Students formally eMBA Program. The PSU eMBA pro- admitted and in good standing in other gram is designed specifically for busy pro- graduate programs may take courses on a fessionals and for students who live outside GRADUATE space available basis with the recommenda- of the Portland area. This program com- PROGRAMS tion of their program adviser or the approval bines the latest in educational and distance of the associate dean of graduate studies in technologies with occasional on-campus The School of Business Administration the School of Business Administration. residencies. Most of the coursework is offers three programs leading to master’s accessible via the Web. Short, intensive degrees: the Master of Business Administra- Priority Dates for Fall Admission: Application and all supporting documents: weekend residencies are required four tion (M.B.A.), which is offered statewide, times per year. Electives may be taken from the Master of Science in Financial Analysis International applicants—March 1 Domestic applicants—April 1 an approved list of courses available online (M.S.F .A.), and the Master of International or courses offered on campus. For more Management (M.I.M.). The School of Busi- GMAT taken by previous March information, contact 503-725-4822. ness Administration also participates in the There may be support materials other Structure of the M.B.A. Program. System Science Doctoral Program and the than transcripts, GMAT score, and resume The M.B.A. program is composed of five Oregon Executive M.B.A. (OEMBA). required for admission in future quarters; distinct parts designed to produce a sys- The OEMBA is an executive M.B.A. pro- prospective applicants should contact the tematic and integrated understanding of gram offered at the CAPITAL Center (185th Student Services Office, 503-725-3712, business operations and competitiveness. and N.W. Walker Road in Beaverton). Pro- toll-free 1-800-547-8887, for the most cur- fessors from the major state institutions, rent admissions requirements. Business Perspectives and Foundation including PSU, teach in this program. The Degree Requirements. University Skills. (17 credits) The foundation seg- degree is granted from the University of master’s degree requirements are listed on ment provides students with an inte- Oregon. For additional information, con- page 62. In addition, the student must grated understanding of the global and tact OEMBA at 503-725-2250. fulfill School and program requirements. competitive challenges facing business Students entering the M.B.A. program are today, the operation of business as a sys- APPLICATION PROCEDURES tem, the philosophy of quality manage- expected to have completed an introduc- To be considered for admission to the ment, and the basic intellectual and tory calculus course and be microcomputer M.B.A. or M.S.F program, the student .A. interpersonal skills needed to be success- literate (familiar with word processing, pre- must have a baccalaureate degree from an ful in the M.B.A. program and as a future sentation, spread sheet, and database soft- accredited institution. A minimum cumu- business leader. Students will acquire ware) no later than the end of the first term lative undergraduate GPA of 2.75 is needed quantitative and analytical skills, of admission. Contact the School of Busi- required. and develop an understanding of the ness Administration’s Student Services Applicants to the M.B.A. or M.S.F .A. financial, legal, and economic Office directly at the phone numbers in the program must take the Graduate Manage- environment. paragraph above for the most current pro- ment Admission Test (GMAT) and have test BA 530 Competing in a Global gram information. Environment (8) results sent to the School of Business Administration’s Student Services Office MASTER OF BUSINESS BA 531 Executive Briefings (1) (SBA/SSO). A minimum GMAT total score ADMINISTRATION ISQA 511 Quantitative Methods for of 470 is required, plus a score of at least The Master of Business Administration Managers (4) Fin 514 Economic and Financial 35 percent in both the verbal and quantita- degree emphasizes a systematic, applied Environment of the Firm (4) tive sections. cross-functional approach to the manage- One application packet including all ment of organizations. It is designed to Business Disciplines. (16 credits) documentation must be submitted to the accommodate students with business and Discipline courses build on the integrated Office of Admissions and a second com- non-business degrees and is best suited for foundation coursework and provide more
  6. 6. 188 P O R T L A N D S T A T E U N I V E R S I T Y in-depth knowledge and applied skills Required courses for MIT Option: M.B.A.-Finance Elective courses: related to accounting, finance, manage- BA 506* MIT Business Project (6) Students must take a minimum of 9 credit hours ment, and marketing. Mgmt 545 Managing the Human Side of of electives from any combination of the Cor- Actg 511 Financial Accounting (4) Technology (3) porate Finance Emphasis Group or the Invest- Mktg 544 Marketing Management (4) Mgmt 544 Technology Management (3) ments Emphasis Group. Mgmt 550 Organizational Management (4) Mktg 555 Technology Marketing (4) Corporate Finance Emphasis Group Fin 561 Financial Management (4) Elective courses: Fin 507 Executive Briefings: Finance (1) Integrated Applications. (16 credits) Students must take at least one course from each Fin 553 Business Valuation (4) Application courses return the student to group below (minimum 7 credits total): Fin 556 International Financial Management (4) issues of systematic integration across Accounting/Finance/Information Fin 569 Advanced Financial Theory (4) business disciplines at the firm level and Systems Group Fin 553* Financial Analysis and Business Actg 553 Financial Statement Analysis (4) promote competitiveness and quality in Fin 545 Hedging and Risk Management (4) case and actual business situations. Valuation (4) Fin 507 Financial Strategies for Technology Fin 512 Business Law (4) BA 551 Integrated Process Management (4) Firms (3) Investments Emphasis Group BA 552 Systems Performance Measurement (4) ISQA 518 Electronic Commerce (3) Fin 544 Security Analysis (4) Mgmt 560 Managerial Responsibility and ISQA 530 System Architectures (3) Fin 545 Hedging and Risk Management (4) Public Policy (4) ISQA 572* Models for Quality Control (3) Fin 573 Investment Analysis and Portfolio Man- Mgmt 562 Business Strategy and Policy (4) Marketing/Management Group agement (4) Business Project. (6 credits) The busi- Mgmt 549* Management of Service Fin 574 Portfolio Management: Issues and ness project is a team activity under the Operations (3) Performance Assessment (2) direction of a faculty member; students Mgmt 540* Business/Government Relations (3) Actg 553 Financial Statement Analysis (4) focus on application of acquired knowl- Mktg 507 Internet Marketing (3) Ec 551 Econometrics (4) edge and problem solving to actual busi- Mktg 548* Product Management and INTERNATIONAL BUSINESS OPTION ness issues and opportunities. Innovation (3) The International Business (IB) option in BA 506 Business Project (6) Mktg 552* Relationship and Service Marketing (3) the M.B.A. program provides an avenue to Specialization/Electives. (17 credits) Mktg 567* Management of the Sales Force (3) M.B.A. students who are interested in Each student will select elective course- EMgt 560 Total Quality Management (4) international careers but do not wish to work to complete the M.B.A. program. A pursue an M.I.M. degree. All students *Note: Courses with a 507 designation are spe- maximum of 8 credits of electives may be cial topic seminars. Courses above marked electing this option will have a grounding 400/500 level coursework taken for grad- with an asterisk (*) are existing courses that in the contemporary world affairs that uate credit. Electives will be selected from will be focused on MIT issues and cases during affect business and in the organizational courses offered by the School of Business a specific term as indicated by a “T” after the issues facing firms operating in the global Administration or may, with the approval course number in the Schedule of Classes (ex.: arena. of the director of graduate programs, be Actg 551T). Option students must complete The IB option requires that students selected from areas outside business these courses with the “T” designation. Alter- take the 17 credit hours of electives in the administration. Electives are an opportu- native technology courses may be used M.B.A. program from a specified list of nity to develop an area of specialization towards the MIT with approval from the director of graduate programs in Business courses, and that the business project be within the M.B.A. program. Administration. completed with an international focus. Stu- dents must take 6 hours of required M.I.M. MANAGEMENT OF INNOVATION FINANCE OPTION AND TECHNOLOGY (MIT) OPTION courses and 11 hours of specified interna- The Finance option offered in conjunction tional electives. Students completing the IB The MIT option allows students to target with the M.B.A. creates an opportunity to option course requirements, in addition to elective credits in the M.B.A. program to develop a specialized skill set within the the M.B.A. core requirements, will receive acquire substantial knowledge in technol- finance area. This option provides students an M.B.A. degree with an International ogy management. The MIT option brings the skills to understand complex financial Business option. together functional areas such as informa- issues as well as experience in the applica- Required Courses for IB Option: tion systems, operations management, tion of financial tools that facilitate BA 506 International Business Project (6) product innovation, accounting, market- problem solving. MIM 518 Managing Multinational ing, and sales within the context of tech- The Finance option requires that stu- Organizations (3) nology firms. The goal is to equip students dents take the 17 credit hours of electives MIM 516 Contemporary Pacific Rim and with knowledge about strategies for man- in the M.B.A. program from a specified list World Affairs (3) aging all phases of the development pro- of courses, and that the business project be M.B.A.-IB Elective Courses: cess, from product innovation through the completed with a finance focus. Students Students must take a minimum of 11 credit implementation and commercialization of must take 8 hours of required finance hours of electives. Two electives must be from the new idea. courses and 9 hours of specified finance the International Business Skills group. The MIT option requires that students electives. Students completing the Finance International Business Skills Group take the 17 credit hours of electives in the option course requirements, in addition to MIM 577 International Business Negotiations (4) M.B.A. program from a specified list of the M.B.A. core requirements, will receive MIM 568 Managing Information Technology courses, and that the business project be Globally (4) an M.B.A. degree with a Finance option. completed with an MIT focus. Students MIM 517 Accounting for Global Enterprises (4) completing the technology course require- Required courses for Finance Option: MIM 547 International Trade Practices (4) ments, in addition to the M.B.A. core BA 506 Finance Business Project (6) MIM 574 International Corporate Finance and requirements, will receive an M.B.A. degree Fin 552 Investments (4) Investment (4) Fin 565 Cases in Corporate Financial with special designation of the Manage- Management (4) (Fin 553 may be taken as a International Business Environment Group ment of Innovation and Technology substitute for Fin 565) MIM 513 Pacific Rim Economies, Trade, and option. Financial Markets (3)
  7. 7. S C H O O L O F B U S I N E S S A D M I N I S T R A T I O N 189 MIM 576 Advanced Cross-cultural Fin 552 Investments (4) or Actg 552 Strategic Typical Full-time Program Schedule Communication (4) Cost Management (4) Term 1: MIM 513 (3), MIM 518 (3), MIM 516 MIM 564 Global Human Resources Actg 553 Financial Statement Analysis (4) (4), MIM 576 (4), Language and Culture Management (3) Fin 553 Financial Analysis and Business Study MIM 510 Age of the Pacific (4) Valuation (4) Term 2: MIM 517 (4), MIM 515 (4), MIM 519 MIM 575 Marketing in Asia and the Pacific Rim (4) Financial Analysis Elective (4), Language and Culture Study MIM 515 Contemporary Global Marketing (4) Term 3: MIM 564 (4), MIM 568 (4), MIM 558 MIM 519 Government Regulations, Ethics and Select one of the following courses (4), MIM 576 (4), Language and Culture Study Multinational Transactions (4) (4 credit hours): Interim: Field Study Trip (2) Mktg 507 Global Issues (3) Fin 504 Internship (3) Term 4: MIM 547 (4), MIM 574 (4), MIM 575 Fin 512 Business Law (4) There is no language requirement for M.B.A.-IB (4), MIM 510 (2) Language and Culture Study Fin 545 Hedging and Risk Management (4) option students. Term 5: MIM 578 (4), MIM 577 (4), MIM 510 Fin 552 Investments (4) (2), Language and Culture Study MASTER OF SCIENCE IN FINANCIAL Fin 556 International Financial Management (4) Term 6: MIM 579 (3) ANALYSIS (M.S.F.A.) Fin 562 Intermediate Financial Management (4) Fin 565 Cases in Corporate Financial Typical Part-time Program Schedule The Master of Science in Financial Analysis Management (4) Term 1: MIM 516 (4), MIM 518 (3) (M.S.F is a 49-quarter credit hour pro- .A.) Actg 542 Tax Factors in Business Decisions (4) Term 2: MIM 517 (4), MIM 515 (4) gram aimed at individuals who seek Actg 552 Strategic Cost Management (4) Term 3: MIM 564 (4), MIM 568 (4) graduate-level specialization in financial Actg 576 International Accounting (4) Term 4: MIM 547 (4), MIM 574 (4), MIM 510 (2) analysis, but who do not wish to pursue an Mktg 544 Marketing Management (4) Term 5: MIM 510 (2), MIM 577 (4) Language M.B.A. The M.S.F fills the need for busi- .A. Mktg 555 Technology Marketing (4) Study: 4 weeks Term 6: Intensive Language Study ness professionals seeking an in-depth level MASTER OF INTERNATIONAL Term 7: MIM 513 (3), Language and Culture of expertise in the area of financial analysis MANAGEMENT Study as well as accounting students seeking to sit Director: Sully Taylor Term 8: MIM 519 (4), Language and Culture for the CPA Exam. The curriculum is Conducting business globally is not only a Study designed to develop forward-thinking reality but a necessity for corporations to Term 9: MIM 558 (4), MIM 576 (4), Language professionals with sharp analytic minds, flourish in today’s world economy. The and Culture Study effective communication skills, and the nec- Interim: Field Study Trip (2) international manager must be in tune with Term 10: MIM 575 (4), Language and Culture essary vision to apply financial analysis skills the evolving cultural mores, transforming in a wide variety of business situations. Study social systems, and new politics which Term 11: MIM 578 (4) Admission to the Program. Students impact international business. They must Term 12: MIM 579 (3) may take courses on a full-time (12 credit be able to respond to the world’s shifting hours per term) or part-time (8 credit Program Details political, economic, and technological Transfer Credits and Course hours per term) schedule, and must hold developments and address the challenges an undergraduate degree in business or a Waivers. Since the Master of International created by this continually changing global Management program is a cohort program, post-baccalaureate certificate in account- business environment. The Master of Inter- ing. Completion of a course sequence in no transfer credits will be accepted nor national Management 12-month, full-time, will there be any course substitutions or intermediate accounting and an introduc- or 24-month, part-time program is tailored tory course in business finance is also waivers. to accommodate these specific needs. Grading. Students must maintain a required, and all students should exhibit Structure of the M.I.M. Program. proficiency in computer applications and cumulative GPA of at least 3.00 for all grad- The M.I.M. program creates an exciting uate credits earned in the Master of Inter- spreadsheet skills. M.S.F students are .A. and stimulating learning environment by admitted fall term only. national Management program. implementing an interactive instructional Pre-M.I.M. The pre-M.I.M. program Structure of the M.S.F Program. .A. approach that utilizes advanced technol- Successful completion of the M.S.F .A. has been developed to assure academic ogy. Team-based teaching and learning, success for those incoming students who requires 25 credits of business economics, emphasizing practical skills and knowledge 20 credits of financial analysis and 4 credits have no or limited business backgrounds. are evident in many of the lectures, execu- The admissions committee will evaluate of electives. tive seminars, corporate visits, field study each student’s application packet and Business and Economics projects, and exit project. Students are determine which courses in the pre-M.I.M. (25 credit hours): exposed to the importance of this “team are required. Most international students Ec 551 Applied Econometrics for Financial concept” from day one of the M.I.M. pro- Analysis (4) must participate in the pre-M.I.M. These gram, as all students tackle an outdoor wil- courses must be completed successfully BA 531Executive Briefings (1) derness excursion together during student BA 551 Integrated Process Management (4) prior to enrolling in the M.I.M. program in BA 552 Systems for Performance Measurement orientation week. August. The eight week pre-M.I.M. pro- (4) While the focus of the M.I.M. program gram begins in late June and covers the Mgmt 562 Business Strategy and Policy (4) centers on application-oriented knowledge essentials of business statistics, account- and practical skills that can be applied glo- ing, business finance, and economics. Select two of the following three courses: Mgmt 550 Organizational Management (4) bally, a student will have the opportunity to Language Requirement. The language Mgmt 560 Managerial Responsibility and Public specifically target the Pacific Rim. Students component of the M.I.M. is designed to Policy (4) will explore innovative business practices prepare participants for the international Mktg 544 Marketing Management (4) and changes along with contemporary business environment of Asia. The goal is Financial Analysis Core (20 credit world affairs. To further augment the stu- to create a comfort level in the target lan- hours): dent’s knowledge of the worldwide market- guage, Chinese or Japanese, such that the Fin 551 Financial Management for Financial place, the program’s objective-oriented participant understands business etiquette Analysts (4) learning includes cultural differences, and can function socially. The primary Actg 551 Accounting Information Systems (4) language training, and cross-cultural skills emphasized will be listening, fol- communication. lowed by speaking, reading, and writing.
  8. 8. 190 P O R T L A N D S T A T E U N I V E R S I T Y The content of the language will focus on sent when the PSU Admissions Office com- Actg 335 business and social situations, with atten- pletes its review. The total process may take Accounting Information Systems (4) Methodology used in manual and computer sys- dant focus on relevant vocabulary. as long as 12 weeks; therefore, applicants tems for the accumulation, classification, pro- Field Study in China and Japan. As a are strongly encouraged to apply early. cessing, analysis, and communication of capstone experience, students will travel to Faculty for the M.I.M. program are accounting data. Development of the accounting China and Japan between term three and drawn from Portland State University, Uni- techniques used in the handling of large four of the M.I.M. program to visit compa- versity of Oregon, Oregon State University, amounts of information; special journals and nies, meet with international business other U.S. and foreign universities, and controlling accounts; computer files for storing executives, and learn more about these cul- selected business executives. All classes are data; computer processing of data. Discussion of tures. This trip allows students the oppor- held at PSU’s main campus. the problems encountered in the systems for dif- tunity to immerse themselves in the culture ferent types of organizations. Prerequisites: BA and lifestyle of two very different countries, PH.D. IN SYSTEMS SCIENCE— 213, BA 325. BUSINESS ADMINISTRATION Actg 360 while gathering firsthand information for The Systems Science Doctoral Program Management Accounting (4) their final project. Emphasis on the development, analysis, and prepares students for academic or profes- Admission Requirements sional careers in systems concepts and communication of cost information relevant to 1. Applicants must have a U.S. bachelor’s techniques. The School of Business Admin- the following functions: planning, decision mak- ing, cost control and management, pricing, and degree, or the equivalent. A minimum istration participates in the Systems Science performance evaluation. Prerequisite: BA 213. undergraduate cumulative grade point Doctoral Program. average (GPA) of 2.75 or higher or a grad- There are two options for study in the Actg 381, 382 Financial Accounting and Reporting I and II uate GPA of 3.00 or higher based on 12 or systems science program. Both options (4, 4) more graduate credits is required. facilitate the design of curricula which are Comprehensive study of the principles, conven- 2. A minimum GMAT score of 470. individually tailored to the needs and inter- tions, and postulates of accounting. The issues of ests of students. Students may earn the revenue recognition and the measurement and 3. International Students (whose native disclosure of financial information are studied in language is not English and have not M.B.A. and the systems science Ph.D. con- currently and should anticipate approxi- detail. Although the courses are taught from the received a degree from an accredited U.S. perspective of the preparer, attention will be institution) must also have: mately four to five years of full-time study paid to the information requirements and expec- beyond the baccalaureate degree in order tations of users of financial statements. Interna- ■ A minimum TOEFL score of 550 on to satisfy the program requirements. the paper-based test or 213 on the tional accounting issues are also covered. computer-based test. Departmental Option: The student Prerequisites: BA 213 for Actg 381; Actg 381 for ■ Financial certification. undertakes advanced academic preparation Actg 382. Students admitted to the School of 4. Two to three years of business or primarily in a single department or school. Business Administration will be given priority. professional experience is preferred but In the School of Business Administration, Actg 399 not required. students concentrate their coursework in Special Studies (Credit to be arranged.) one department or subject area and take Actg 401/501 Exceptions to the above will be consid- courses from other departments as well. Research (Credit to be arranged.) ered on a case-by-case basis by the Master Core Option: The student pursues Actg 404/504 of International Management Admissions interdisciplinary studies with a stronger Internship (Credit to be arranged.) Committee. emphasis on systems coursework. Actg 405/505 Application Process. The Master of For information relating to the Ph.D. Reading and Conference (Credit to be International Management degree is arranged.) program in systems science, see page 67. Consent of instructor. granted by Portland State University. Therefore, each applicant is required to Actg 407/507 meet the admission requirements of the ACCOUNTING Seminar (Credit to be arranged.) Student-selected problems in business operation M.I.M. program and Portland State Univer- COURSES and business management to be studied by the sity. Except for TOEFL scores, which are individual and discussed in group meeting Courses with an asterisk (*) are not offered every year. sent directly to PSU from the Educational under direction of academic staff. Testing Center (ETS), applicants will For information on the accounting option require- ments, see page 184. All 300- and 400-level courses Actg 421 submit one completed application packet require junior-level standing; 400-level courses Introduction to Taxation (4) directly to the M.I.M. program. GMAT and Introduces students to a broad range of tax con- require admission to the School of Business Adminis- GRE scores should be included. cepts, tax policies, and different types of taxpay- tration; graduate courses require admission to the The deadline for submitting applica- ers. Students should develop an understanding graduate programs. Students admitted to the School of how tax laws affect most business and per- tions and supporting documents for both of Business Administration will be given registration sonal financial decisions. Tax reporting, tax the full-time and part-time programs is priority for all 300-level courses. planning, and basic tax research skills will be April 30. GMAT should be taken no later Actg 199 emphasized. Prerequisite: BA 213. than March. Applications to the M.I.M. Special Studies (Credit to be arranged.) Actg 422/522 program will be accepted until these dead- Actg 310 Advanced Taxation (4) lines. However, admission is on a rolling Professional Accounting Seminar (2) Expands students’ knowledge of how tax laws basis beginning in January. Applicants are Designed to introduce students to a wide range affect sole proprietors, partnerships, corpora- of accounting careers. Guest speakers from tions, and other business entities. In addition, encouraged to apply as early as possible. public accounting firms, private industry, and When the M.I.M. admission committee the tax laws applicable to estates, gifts, trusts, tax governmental agencies will provide information exempt organizations, and foreign persons are agrees that a candidate has sufficiently and discuss various career paths within their explored. Prerequisites: Actg 421 and admission demonstrated the abilities necessary to suc- organizations. In addition, information on how to the School of Business Administration. cessfully complete the M.I.M. program, a to find and get the “right” job will be provided. conditional letter of acceptance will be Pass/no pass only. Prerequisites: B or better in sent. A formal letter of admission will be both BA 211 and 213 or consent of instructor.
  9. 9. S C H O O L O F B U S I N E S S A D M I N I S T R A T I O N 191 Actg 430 Actg 503 *Actg 529 Governmental and Not-for-Profit Thesis (Credit to be arranged.) Tax Planning (3) Accounting (1) Actg 511 An integrating course that relates business taxa- An introduction to governmental and “fund” Financial Accounting (4) tion, estate planning, employee compensation accounting. Topics include state and local gov- An introduction to the reporting system used by and tax shelters as they may interact with each ernmental funds and accounting for not-for- businesses to convey financial information to other; the format is discussion of case problems profit hospitals, universities, and health/welfare parties external to the enterprise. Primary and includes client consultation matters. (This organizations. Prerequisite: Actg 382. emphasis is placed on understanding the finan- course should be taken after the student com- Actg 460 cial reports that are the end product of this pletes 24 credits in the program.) Advanced Managerial Accounting (4) system-what they do and do not tell the user *Actg 531 Advanced development, analysis, and communi- about a business enterprise. The accounting Partnership Taxation (3) cation of cost information, focusing on the use of principles, conventions, and concepts under- Tax treatment of partnership income; problems financial and non-financial information in deci- lying financial reporting are examined with the associated with the formation, operation, and sion making and strategic management. Cases objective of developing the ability to read, com- dissolution of partnerships. Sale, withdrawal, and/or simulations will be used extensively. Pre- prehend, and perform a basic analysis of finan- retirement of partners; basic adjustments, unre- requisites: Actg 360 and BA 339. cial statements. alized receivables, and substantially appreciated Actg 476/576 *Actg 520 inventory; Subchapter S Corporation compared International Accounting (4) Retirement Plans (3) to partnerships. Prerequisite: Actg 525. International accounting issues crucial for effec- Establishment and administration of pension, *Actg 532 tive interpretation and understanding of interna- profit-sharing, and self-employed retirement Corporate Reorganizations and tional business. Framework to analyze and plans; plan characteristics; insured, trusteed and Liquidations (Corporate Taxation II) (3) understand financial reports used by multina- self-administered plans; investment policies; fed- An examination of the effect of taxes on reorga- tional corporations (MNCs). Special managerial eral and state regulation; requirements for Inter- nizations and liquidations. (May be taken prior and control problems of MNCs including perfor- nal Revenue Service qualifications; taxation of to Corporate Taxation I.)Prerequisite: Actg 525. mance evaluation, transfer pricing, and taxation. benefits; integration with Social Security. *Actg 534 Prerequisites: BA 213 for Actg 476; Actg 511 for *Actg 525 Federal and State Tax Procedures (3) Actg 576. Tax Research Methods (3) Tax reporting and collection procedures; admin- Actg 490 Methods of researching tax rulings and laws in istrative and judicial procedures governing tax Advanced Financial Accounting (3) tax accounting; study of the administration and controversies, the rights and obligations of the Emphasizes accounting for business combina- responsibilities of tax practice. Prerequisite: taxpayer. Prerequisite: Actg 525. tions. In addition, accounting issues related to Actg 482. *Actg 535 partnerships and foreign currency translation *Actg 527 State and Local Taxation (3) and transactions are studied. Prerequisite: Corporate Formation and Nonliquidating Examination of issues and taxation other than Actg 382. Distribution (Corporate Taxation I) (3) federal income tax, including property tax pro- Actg 492/592 Concepts and principles governing the taxation cesses, sales and use taxes, multistate transac- Auditing Concepts and Practices (4) of corporations and their shareholders including tions, manufacturers excise tax, and sumptuary Auditing standards and procedures observed by the effects of taxes on corporate capital structure and regulatory excise taxes. Prerequisite: Certified Public Accountants in the examination and distributions. Prerequisite: Actg 525. Actg 525. of the financial statements of business and other organizations. Audit standards and objectives and conceptual framework for collection of evi- dence and assessment of control risk. Short-form audit report and operational auditing. Prerequi- sites: Actg 335 and 382, admission to the School of Business Administration. Actg 493/593 Advanced Auditing (4) Audit objectives and procedures for the collec- tion of evidence and the assessment of control risk are explored. The effects of attribute and variables sampling as well as the effects of com- puters and computer-control procedures on the audit process are examined. In addition, audit, compilation, and review reports are important elements of this course. Prerequisites: Actg 492 and admission to the School of Business Administration. Actg 495 Integrated Accounting Issues (4) Integrates topics from various accounting areas. Provides students with opportunities to see the accounting interactions and tradeoffs that result from realistic business situations. Course will enhance students’ understanding of accounting and its influence on business, as well as the understanding of how business processes affect accounting results, through a set of comprehen- sive case studies. Prerequisites: Actg 360, 421, 492 and admission to the School of Business Administration.