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Topics not covered in other accounting courses are presented.

This fundamental course introduces the student to the language of business. The basic theory and practice of financial accounting is studied including the balance sheet equation; the system of debits and credits; transaction analysis; adjusting entries; financial statement preparation; closing entries; income determination and the accounting for assets and liabilities. Sophomore or higher class standing.

The second course of study of the fundamental principles of accounting has an emphasis on managerial accounting. The application of the accounting model on investments; long term liabilities and corporate stockholders' equity is studied. The course also introduces the student to the basics of managerial accounting information and the cost of goods manufactured; explains approaches to costing products and services and explains managerial accounting's use in decision making; planning and controlling the business.

A concise overview of the fundamental theories of financial and managerial accounting. This course is designed to provide a comprehensive perspective of the accounting field. Topics will include the accounting process; costing; budgeting; and accounting theories. The course is designed to give an accounting background to the non-accounting student. *Course cannot be used as a substitute for ACCT 211 or ACCT 212.

This course is designed to give a basic overview of the world of forensic accounting and its application in today's society. We start with the foundational areas and then learn about types of fraud examination and forensic accounting. We delve into more specific fraud areas covering internal organization issues dealing with employees and vendors. We also take time to discuss the areas of bankruptcies and identity thefts. Topics of discussion include prevention; detection; and investigation of fraud while applying our new skills to real world situations.

This course is geared towards the student or healthcare manager who needs a basic grounding in financial accounting and analysis within health care organizations. Information on how financial statements are prepared and used in health care organizations is emphasized.

This course expands and broadens the accounting concepts and principles developed in previous accounting courses. The course considers the conceptual framework underlying the financial statements and focuses on the recognition and measurement of income; assets; and liabilities.

The continuation of the accounting principles and concepts discussed in Intermediate I. Major emphasis is on debt financing; equity financing; investments in debt securities and equity securities; leasing; employee compensation and pensions; and earnings per share.

The importance of income taxation relating to individual decisions and the need for tax research and planning is emphasized. This course covers preparation of individual returns with detailed analysis of the underlying tax concepts. Junior standing (Fall)

Analysis of cost behavior; cost-profit volume analysis; budgeting; job order and process cost systems; standard costs and cost control. Quantitative methods and behavioral developments are applied to cost accounting data. The objective is improvement of the quality of the cost information provided for managerial decision making.

This course details major issues in the field of accountancy with primary topics changing from semester to semester. May be taken more than once for credit.

Current auditing practices and objectives of independent accounting firms examined in detail. Particular emphasis placed on auditing theory and procedures and the ethical and legal responsibilities of auditing.

Academic inquiry into an area not covered in any established course; and carried on outside the usual instructor/classroom setting. Approved Plan of Study required.

The seminar in accounting examines major contemporary issues in the field. Issues covered may include topics such as taxes; financial accounting theory; C.M.A and C.P.A problems; or international accounting problems. Students are responsible for presenting; discussing; and writing about ideas expressed in the professional literature.

An advanced course in the theory of financial accounting with heavy emphasis on special problem areas in accounting such as partnership accounting; home office and branch accounting; mergers and acquisitions; consolidated statements; bankruptcy; estates and trusts; fund accounting and international accounting problems. The current pronouncement of the major authoritative bodies reviewed and illustrated.

A continuation of Personal Income Tax. Emphasis is on corporate taxation. Corporations to be examined include C Corps; S Corps; and the Limited Liability Corporations. Taxation of partnerships; estates; and trusts will also be covered.

This course is a survey of business concepts; principles; techniques and theories. The goal of the course is to expose students to the need for a high level of awareness of the business function interactions a decision maker faces in a competitive information-driven world. Topics covered include; but are not limited to; the following: global business environment; marketing; production operations; information technology; and innovation management.

Students gain experience in the creation and operation of a business either through simulation or an actual business. Through this experience; students have primary exposure to all of the business functions: accounting; finance; marketing; information systems and management. Open to first-year students in the College of Business or by permission of instructor.

The elements of basic statistical theory and technique are introduced with an emphasis on applications to business situations. Computer-based software packages complement these objectives.

Students will have an understanding of the fundamentals of linear algebra and calculus as they are applied to business analytics and be able to apply this knowledge in future courses and generate working analytical models.

This course introduces students to research methods in business. Students learn how to develop a research idea; obtain data; statistically analyze the data; and explain the results. Real world business research is also covered.

Topics not covered in other Business courses are presented.

This course explores the unique issues that a family business encounters from its initial founding through its generational development and to its ultimate success or demise. Family businesses that prosper generation to generation pursue unconventional strategies. Because they are values-driven and think very long-term; it is theorized that successful family businesses take approaches not commonly found in the current management practices at most companies. Issues addressed include: family firm performance; family business culture; challenge of succession; conflict and harmony; business vs. family communication; family constitution; and corporate vs. family business governance.

This course is designed around the actual operations of an established student-run business. Students will: market; stock; staff and operate a small business; provide the management of the business; and generate and report on financial results.

This faculty-led travel course explores the basic concepts of international business strategy; German culture and some history. We focus on the German auto industry; lean manufacturing; and global competition. Students form teams with German counterparts to compete in an international business simulation. Travel to Germany for 7-10 days is a required part of this course. Sophomore standing or permission of instructor.

This course explores the application of philosophical ethics in making ethical business decisions; ethical concerns of capitalism; the societal role of business; and how managers develop and promote ethical actions.

This course concentrates on the foundations of computerized support for managerial decision making. It focuses on decision making theory; identifying a company’s information requirements; data warehouse design; modelling techniques for decision making; and introduces a broad range of business analytics tools.

The primary objectives of this course are twofold: 1) provide students with an introduction to the theoretical and practical aspects of entrepreneurship and small business development; and 2) identify; probe and gain insights into the role family based business plays in socio-economic development and private enterprise.

Academic inquiry into an area not covered in any established course; and carried on outside the usual instructor/classroom setting. Approved Plan of Study required.

The volume; composition; and pattern of worldwide trade; the significance of international trade to the American economy. An introductory description of the international payments mechanism; an elementary analysis of the balance of payments; and a survey of U.S. continental policies; the role; impact and structure of the multinational enterprise and the government policies towards it; firms; marketing; accounting and management responses to the international environments. Prerequisite: Junior standing.

The seminar in business examines major contemporary issues in the field of business administration. Students are responsible for presenting; discussing; and writing about ideas; theories; frameworks; and applications within the field of business.

Faculty-supervised experience in which the student applies theoretical knowledge in practical situations. Each student submits a paper outlining the experience and is responsible for procuring an on-site supervisor's evaluation of their work. A minimum of 45 hours of practical experience is required for each credit. A maximum of four (4) internship credits can be included in the 120 academic credits required for graduation.

This capstone course assumes an integrative business approach to the application of strategic management. The purpose of course is to assure students of understanding and utilizing the principles and practices in attaining and sustaining competitive advantage in the market place. Senior standing.

This course is a survey of analytics concepts; principles; techniques and theories. The goal of the course is to expose students to how analytics assists a decision-maker in a competitive information-driven world.

This course surveys the fundamental concepts of computing. Topics include algorithms and structuring programming logic; flowcharts and pseudocodes; fundamentals of object-oriented programming; developer environment; defining variables; conditional statements; loops; arrays; and user interface design.

This course expands on the data analytics techniques and methods introduced in MIS 101. Students advance their skills in understanding problems; developing modelling strategies; gathering; organizing; and processing raw data; and interpreting and communicating the results.

This course will convey the fundamental concepts of data visualization and analysis. Students will develop a toolkit of skills to analyze; interpret; and communicate data. Emphasis is on understanding how to analyze data through visualization methods.

Students delve into the dynamic world of analytics and its real-world applications and methods across diverse career paths and industries. Exploration of data-driven analysis and its transformational effects in a variety of fields. Ethics; biases; and societal impacts will also be explored.

This course introduces the essentials database management with Microsoft Access. The topics covered include conceptual; logical and physical database design; entity relationship diagrams; creation and modification of tables in relational databases; basic and extended query formulation; and normalization techniques.

This course introduces the essentials database management with Microsoft Access. The topics covered include conceptual; logical and physical database design; entity relationship diagrams; creation and modification of tables in relational databases; basic and extended query formulation; and normalization techniques.

Students will demonstrate mastery of analytic concepts; methods and skills by completing a project linking academic learning with a real-world analytic problem. Upon completion of the project; students will communicate results in both written and oral communications. Projects may be individual or team based; and may focus on a real-world or a research application.

This course is an opportunity for students to learn from each other; as well as professionals in the area of data analytics. Sharing experiences and learning from their capstones; as well as exploration of additional topics in data analytics related to the aspirations of the students.

Topics not covered in other economics courses are presented.

Study of the factors involved in the problems of unemployment; inflation; economic growth; and the role of fiscal and monetary policies. Includes coverage of the money and banking system and international trade. Sophomore standing.

Topics not covered in other Economics courses are presented.

The course will cover tools necessary to conduct empirical research in economics and related disciplines. Students will learn how to analyze data using multiple regression methods and interpret the statistical models in order to understand causal effects.

This course covers the economics of sports and sports leagues. We examine sports market outcomes; the economics of team sports and broadcasting labor issues including determination of player pay; and public financing aspects of sports teams including stadium financing; taxes; and competition policy. We also cover topics relevant to college sports.

The principles and organization of the monetary and banking system and importance of the money supply. The structure of the banking system and the techniques used by the Federal Reserve are covered; along with monetary theory; other factors affecting income; employment and inflation; the controversies surrounding the use of monetary and fiscal policies and the international dimensions of the issues.

An introduction to the workings of the world economic system and the interactions among different countries. It consists of three parts: Trade; which asks how and why different countries engage in the process of exchanging goods and services and the consequences of such interactions; International financial and monetary system; which looks at a country's balance of payments account; exchange rate determination; and open macroeconomic analysis and policy; International development; which surveys experiences of developing countries; including their relationship with developed countries. Students analyze developments in the world economy; and judge the soundness and/or appropriateness of government actions.

This course provides an overview of health economics. It largely focuses on empirical research on determinants of health but also provides a basic theoretical framework of health economics.

This course explores the distribution of wealth and inequality from the economic and policy perspectives. We seek to understand how wealth and income are measured and ask what are their distributed concerns; and what conclusions can we draw concerning inequality? Prerequisite: Junior/Senior standing or permission of instructor.

Emphasizes the application of fundamental theoretical and analytical tools of economics useful in managerial decision making. Empirical studies and cases involving actual managerial situations at the levels of industry and firms are examined. Prerequisite: FIN 348 or permission of instructor.

Academic inquiry into an area not covered in any established course; and carried on outside the usual instructor/classroom setting. Approved Plan of Study required.

The seminar in economics examines major contemporary issues in the field. Students are responsible for presenting; discussing; and writing about ideas; theories; frameworks; and applications within the field expressed in the professional literature. Prerequisite: One course in Economics numbered 300 or above.

A lecture course designed to introduce topics that facilitate the student's ability to participate in the management of the Student Managed Investment Fund. Topics covered include but are not limited to the following: History of Equity Ownership; Debt and Equity Securities; Ratio Analysis; Risk and Return (beta and portfolio analysis); Financial Publications; Research Tools and Databases; Analysis of Financial Statements; Stock and Bond Valuation Techniques; Financial Markets and Stock Screening.

Students gain practical experience in managing a stock portfolio by engaging in the trading of stocks under the supervision of faculty. This 1.00 credit course may be repeated for credit to a maximum of five credit hours. Prerequisite: FIN 205. Satisfies the field experience requirement for School of Business majors.

Topics not covered in other finance courses are presented.

Students build on their experience in managing a stock portfolio by engaging in the trading of stocks under supervision of faculty. Students manage an individual portfolio using advanced trading strategies and present a special topic on investing. This course may be repeated one time for credit.

In this course students are introduced to the concepts of estate and financial planning. The goal is to provide the student with a firm grounding in the basic lifetime financial planning process along with an overview of the tax advantages of proper estate planning.

Students will work with historical databases and current data to conduct analyses via time series models; such as ARIMA; conditional heteroskedastic models (ARCH type models); and multivariate time series such as VAR models. These will be applied to evaluate risk and return of the main products of capital markets.

An introductory course explaining the tools and the new responsibilities modern financial managers deal with in a rapidly changing world environment characterized by uncertainty. The course identifies and examines the financing needs of the firm; its cost of capital; and assets and liabilities management using modern decision support systems for the application of new financial innovations; such as contingent claims and securitization of assets.

Examines the question of how financial resources available to the firm should be allocated to many possible investment projects. Emphasizes developing analytical techniques which make it possible to answer questions such as: Should a new plant be built? Equipment replaced? Bonds refunded? A new product introduced? Should a merger or divestment take place? (Spring)

Emphasizes the application of fundamental theoretical and analytical tools of economics useful in managerial decision making; through an examination of empirical studies and cases involving actual managerial situations at the levels of industry and firms.

Academic inquiry into an area not covered in any established course; and carried on outside the usual instructor/classroom setting. Approved Plan of Study required.

Provides a comprehensive introduction to the application of the techniques of security analysis and portfolio management. Relates economic-industry-company analysis to evaluate individual securities: bonds; preferred stocks; common stocks; and options. Considers the procedures involved in the selection of securities portfolio along the concept of risk-return tradeoffs.

Examines the question of how financial resources available to the firm should be allocated to many possible investment projects. Emphasizes developing analytical techniques which make it possible to answer questions such as: Should a new plant be built? Equipment replaced? Bonds refunded? A new product introduced? Should a merger or divestment take place?

Emphasizes the practical relevance of the microelements of international finance which influence the profit and loss accounts and balance sheets of corporations with overseas operations. Factors such as the impact of exchange rate fluctuations; major alternative non-traditional sources of financing and regional investment decisions; imperfections in world product; factor and financial markets along with country risk-return profiles are examined.

This seminar course examines major contemporary issues in the field of finance. The topics covered vary from semester to semester. Students are responsible for presenting; discussing; and writing about theories; frameworks; and application expressed in the professional literature.

This course is an overview of the components and operations of the US Healthcare System. The development of the Healthcare System including major factors that have driven its evolution over time are reviewed. We study the healthcare system by reviewing the foundations; resources and process of the system and their impact on outcomes.Students learn about public policy; governmental regulations and economic drivers of the healthcare system.(Fall - even years)

In this course we explore public health concepts and Issues in community health.Areas covered include individual; social and environmental determinants of health and disease; including epidemiological concepts and methods for gathering information in the public health area; as well as a description of risks. (Fall - even years)

Topics not covered in other Health Planning and Management courses are covered. Topics vary each term.

This course introduces the student to the relationship between power and political behavior and how this intersection affects public policy and ultimately healthcare outcomes. Students learn effective methods to anticipate and respond to political situations; as well as develop strategies for building collaborative relationships with the multiple stakeholders that participate in healthcare. The concepts of power will be examined in the context of politics and policy setting. ( Fall; odd years)

This course will provide the student with an overview of healthcare management and organizational behavior unique to healthcare. The organization and governance of healthcare organizations will be presented. Areas like healthcare finance and information technology which have a unique perspective in healthcare will be an important part of this course. (Allen (Winter))

Student apply concepts related to the relationships between power and political behavior and how this intersection affects outcomes. Students learn effective methods to anticipate and respond to political situations; as well as develop strategies for building collaborative relationships with multiple constituencies in healthcare. The concept of power is examined in the context of politics and policy setting. (Allen/Summer)

This course introduces financial management concepts to the non-financial manager. Healthcare organizations are the focus but concepts apply to all nonprofit organizations. Topics include financial and managerial accounting as they apply specifically to health care services and the theory and practice of how financial information is gathered and used to provide meaningful conclusions about the financial position and performance of health care organizations.(Allen/Summer)

In this survey course of the law and ethics students study legal and ethical issues of importance to health care managers. Ethical issues are an important aspect of the discussion of the legal principles involved in health care administration and are interwoven in the framework of the overall course. Students gain knowledge of special issues in health care including the principles of liability; social responsibility; patient rights and responsibilities; acquired immune deficiency syndrome; access to health care and payment issues. (Spring; even years)

The internship is a faculty-supervised experience in which the student applies theoretical knowledge of healthcare issues in practical situations. Each student submits a paper outlining the experience and is responsible for procuring an on-site supervisor’s evaluation of their work. A minimum of 135 hours of practical experience is required for the major in Health Planning and Management. Prerequisite: Permission of instructor. (Allen Winter; Spring; Summer alternate years)

This course is a faculty-supervised field experience which gives the student an opportunity to apply classroom knowledge to actual health care delivery situations. The seminar following this experience provides discussion of the key factors contributing to the most critical issues in health care today. The class benefits from students sharing their internship experiences in health-related organizations. Topics include risk management; corporatization of health care; the continuum of long term care; multi-institutional systems; access to health care; and allocation of health care resources. Case studies are used. Prerequisite: Permission of instructor. (Fall; even years)

An introduction to the body of law associated with the business environment. Topics include the judicial system and court procedure; business torts and crimes; contracts; bailments; forms of business structure; an overview of securities regulations and the antitrust laws and consumer protection statutes.

Topics not covered in other Law courses are presented.

An overview of the common law principles and statutory law affecting commercial transactions. Topics include agency; partnerships; corporations; bankruptcy; commercial paper and sales.

Introduces students to the transformational model of leadership. The course will present students with stories and experiences of current leaders to demonstrate the four tenets of transformational leadership. Students will discuss and reflect on the leadership examples; leading to the creation of and participation in a service leadership project.

The course explores leadership theory and issues of equality and leadership. We examine questions such as: what qualities make an effective leader; why are so few women and minorities in leadership roles in certain professions. We approach these questions from both a personal and academic perspective. Participants assess their own leadership style and develop a personal philosophy of leadership.

In this course we explore areas not covered by other leadership courses. Topics vary from term to term.

This course is an applied consulting class. Enrollment is open to students from across Alfred University's various academic units. The course provides students with exposure to leaders; primarily alumni; from a wide variety of different professional fields. It provides insight to the inner workings of the university and its strategic plan. Finally; the course generates significant ideas for improvement for our university.

The course explores leadership theory in practice. Students will continue their examination of leadership theory and develop a substantial project that will put their leadership skills into practice. The objective of this course is to foster appropriate and effective leadership skills in a real-world setting and application.

The course is designed for students interested in a hands-on experience with social leadership ventures. Students research social; cultural and economic issues related to the community of their chosen project – either an instructor-designated organization or a community improvement project in their own region.

Topics not covered in other Management courses are presented.

The course focuses on the fundamental HR processes such as HR planning; staffing; performance management; training and development; compensation and benefits; and industrial relations from an international point of view. Furthermore; broad HR activities of procurement; allocation; and utilization; the national and regional comparisons in IHRM activities; and challenges of managing human assets worldwide are covered.

In this course we explore gender equality issues in leadership. Students examine the challenges/opportunities for women at various phases of careers/levels. This includes the socio-cultural; psychological; organizational; political; and economical issues facing women in business today with reflection on students' experiences.

This course builds an understanding of individual and group behavior within organizations; the means of assessing such organizational behavior and specific techniques for managing behavior toward improved performance. The goal for the course is for students to develop skills grounded in behavioral science that are essential for assuming a leadership position in organizational environments. Prerequisite: Junior standing.

Academic inquiry into an area not covered in any established course; and carried on outside the usual instructor/classroom setting. Approved Plan of Study required.

The seminar in management examines major contemporary issues in the field. Examples of topics include corporate culture; creativity; computer based simulations; total quality management; managing strategic change; and human capital development. Students are responsible for presenting; discussing; and writing about ideas; theories; frameworks; and applications within the field of management.

Examines the contribution that a properly functioning personnel department makes to the effectiveness of a business. Covers internal organization and workings of the personnel department; its relationship to the rest of the enterprise; major problem areas; and the legal environment defining the employer-employee relationship.

Introduces students to functions; problems; and techniques associated with management of production operations in manufacturing firms and service organizations. The problem oriented approach focuses on analytical techniques so students learn to recognize problems arising in operations management areas and to apply analytic techniques meaningfully. Topics include plant location; plant layout and design; inventory control; quality control; production planning and control (including PERT); production scheduling; queuing; mathematical programming; simulation; and forecasting.

This course provides an in-depth study of equestrian facility management and operational efficiency from the standpoint of site planning; stable layout and maintenance; out buildings; mechanical equipment; fencing; feeding; hay; bedding; storage; delivery; pastures; paddocks and shelters. Vendor relations with exposure to equipment hay and grain suppliers. It will also focus on identifying horse needs; safety; and emergency evacuation procedures. Students will learn proper environmental control; manure management; feeding and bedding storage and delivery; fencing andutilities. Some labs outside. Prerequisite: Junior Standing

This course introduces a series of data analytics techniques and methods. Students will begin developing foundational skills to understand problems; create modeling strategies; gather; organize; and process raw data; and interpret and communicate the results.

MIS is core to quality analytics infrastructure and corporate strategy. Including theory and knowledge for managing MIS including system elements; underlying structures; data management; project management; security; privacy; social responsibility; emerging tech; strategy; and governance. Prerequisite: junior standing

Academic inquiry into an area not covered in any established course; and carried on outside the usual instructor/ classroom setting. Approved Plan of Study required.

A survey of marketing concepts; principles; techniques and theories. Emphasizes the development and implementation of an effective marketing strategy; and control of the marketing function within the firm. The role of marketing in society and the efficient distribution of goods and services are addressed. Prerequisite: Sophomore standing.

Topics not covered in other Marketing courses are presented.

In this course; aspiring managers will learn how to construct a strategy that creates; communicates; and delivers value over digital communication and delivery channels. Prior knowledge of digital and social platforms are not required. (Spring)

This course explores data analysis techniques and its theoretical foundations applied to the field of marketing. Through business exercises; students will work with various forms of data learning how to best use this information to improve marketing insights; outcomes and to develop more effective marketing campaigns. (Spring)

This course involves discussions of the economic; structural; cultural; and political factors impacting marketing functions in equine business enterprises. Advertising and promotion; determining prices for breeding fees; boarding and training services; as well as the application of market research design and methodology in establishing equine-related businesses will be among the topics covered.

Deals with changing markets and the influence of environmental and interpersonal factors on consumer behavior. Integrates concepts; theories and tools from social science and quantitative disciplines to provide a framework of understanding consumers and forecasting market demand. Different strategies and techniques of consumer research are presented and evaluated.

Learn about the life cycle of customer relationships and how it can dictate your success – from the initial sales call stage to advanced negotiations. The three main topics covered in this class are: Learn to conduct an effective sales call; drive value beyond price; and negotiate to maximize value. Each topic will be reviewed in depth; giving real world examples and exercises. Other topics include sales forecasting; sales quotas; and sales analysis.

Intensive investigation of marketing techniques; theories and issues. Students are required to investigate specific topics; make class presentations and submit reports.

Academic inquiry into an area not covered in any established course; and carried on outside the usual instructor/classroom setting. Approved Plan of Study required.

Emphasizes planning; organization and application of marketing research in making marketing decisions. Topics include: marketing information systems; research design; data collection and analysis; and evaluating research results. Emphasis given to sampling methods; hypothesis testing; market measurement and forecasting; use of models in marketing; decision making techniques; and behavioral research methodologies. Cases are used as part of the course. Must be a Junior or Senior standing.

Marketing Practicum is a course that puts theory into practice. Students interact with clients to determine what marketing technique would best facilitate their business. Once determined; students execute and develop a marketing plan. Junior Standing. (Fall)

The seminar in marketing examines major contemporary issues in the field. Students are responsible for presenting; discussing; and writing about ideas; theories; frameworks; and techniques of marketing.

Investigates current theory and methods of promotion. The major elements of the promotional mix are analyzed in detail with emphasis on using pertinent decision theory models when allocating scarce resources to the defined elements of the total promotional mix. (Fall)

This course provides an in-depth evaluation of the challenges of global marketing. Complexities related to international marketing will be addressed including developing cultural intelligence and identifying resources to understand governance structure; economic factors and legal requirements applied to various countries. Junior Standing.

This capstone course offers students the opportunity to focus their experience and knowledge of marketing on an aggressively competitive environment. The course will explore ways in which corporate strategy can be executed by marshalling marketing-oriented resources; and directing them to the achievement of marketing goals. (Spring)