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Accounting Course Description(s)

ACCT6013 CPA Auditing (2)

This course covers knowledge of auditing procedures, Generally Accepted Accounting Principles in the United States (GAAS) and other standards related to attestation engagements. Also covered are skills needed to apply this knowledge in auditing and other attestation engagements. The auditing and attestation section of the CPA exam tests knowledge in the context of five broad engagement tasks.

ACCT6014 CPA Business Environment and Concepts (2)

This course prepares students to pass the business environment and concepts section of the CPA exam. The coursework focuses on business structure, economic concepts essential to understanding an entity's operation, financial management, and information technology planning and measurement. Students become familiar with underlying business reasons and accounting implications of transactions. Students gain skills needed to apply this knowledge in financial statement audit and attestation engagements as well as perform other functions affecting public interest.

ACCT6015 CPA Financial Accounting and Reporting (3)

This course prepares students to pass the financial accounting and reporting section of the CPA exam. Coursework covers accounting principles generally accepted in the United States (GAAP) that affect business enterprises, not-for-profit organizations and government entities. Also addressed are skills needed to apply such knowledge, as well as financial accounting concepts and standards.

ACCT6016 CPA Regulation (2)

This course prepares students to pass the regulation section of the CPA exam. Topics include federal taxation ethics, professional and legal responsibilities, and business law, as well as skills needed to apply this knowledge. Topics address CPAs' professional and legal responsibilities, and legal implications of business transactions, particularly as they relate to accounting and auditing. Coursework focuses on federal and widely adopted uniform state laws, as well as principles and procedures for federal income, estate and gift taxation.

Business Course Description(s)

BSNS6000 MBA Orientation (0)

An online orientation to be completed prior to the start of coursework which outlines the MBA program and expectations. This course will familiarize participants with technology, policies, campus services, resources and course management software. Coursework will include completion of an entrance exam and submission of several short assignments. Grade of pass/fail.

BSNS6001 Quantitative Methods (3)

Introduces the student to quantitative tools used in management decision making, focusing on linear programming, statistical process control, queuing theory, critical path analysis, network flow, and transportation and assignment problems. The course is taught in an EXCEL spreadsheet environment.

BSNS6002 The Business Environment (3)

Explores foundational concepts in the areas of marketing, management, ethics, leadership and strategic management. Strategic market planning, marketing segmentation, product and pricing strategies, channel distribution and other basic marketing concepts will be covered. Organizational behavior and culture, human resource management, management philosophies and quality management will be discussed through the eyes of ethical leaders and strategy.

BSNS6003 Business Financial Systems (3)

Explores foundational concepts in the areas of quantitative methods, finance, accounting and microeconomics. Core concepts related to the interpretation of financial statements and the analysis of cash flow statements as they relate to strategic and operational financial planning will be covered. Both microeconomic and macroeconomic concepts will be discussed. A conceptual understanding of the role data analysis and decision-making have on the business organization will be reviewed. This course will utilize business resource tools such as EXCEL spreadsheets.

BSNS6004 Business Processes and Systems (3)

Explores foundational concepts in the areas of information management systems, business law, and global dimensions of business. Basic concepts related to small business, administrative, consumer and corporate law and an introduction to information systems and decision support systems will be presented. The student's understanding of the world of business will increase when viewed through the dimension of global business. A writing component is an integral part of this foundation course.

BSNS6011 Managerial and Cost Accounting (3)

Develops the concepts and techniques necessary to analyze financial statements and management accounting reports. In particular, participants will learn to use these statements and reports as effective management tools for decision-making in the coordination of managerial and organizational activities.

BSNS6021 Management Law (3)

Provides an overview of legal and regulatory issues of the workplace. It focuses on situations that commonly arise and the legal principles that apply.

BSNS6031 Corporate Finance (3)

Covers applications of financial theory in the firm including the time value of money, risk and return, capital budgeting, the cost of capital, and capital structure. Special topics in financial management such as derivatives and multinational finance may also be covered.

BSNS6032 Advanced Corporate Finance (3)

Covers both the theoretical background and practical implications of the central issues in corporate financial management, including capital structure decisions, dividend payout decisions, and asset valuation. Real options are considered as an enhancement to traditional capital budgeting methods. Also, issues related to security design are covered. Prerequisites: BSNS6031, Program admission required.

BSNS6033 Investments (3)

Covers the fundamentals of security valuation and analysis, market efficiency, the scientific evidence surrounding investment strategies, and the relationship between risk and the return. Trading mechanics, types of trades, and alternative investment vehicles will be discussed.

BSNS6034 Global Finance (3)

A study of financial issues facing corporations that operate in a global environment. Topics include capital budgeting, exchange rate risk, financial structure in the multinational firm, financial markets, capital asset pricing, and sources of financing as related to the global market.

BSNS6101 Organizational Dynamics (3)

This course focuses on the practical application of current research and concepts in human communication and behavior in organizations. Topics include the changing world of work, organizational paradigms and systems, culture, and organizational dynamics of the individual and groups.

BSNS6122 Management Information Systems (3)

Surveys a variety of topics about computing, information systems, and the application of information systems technology. Topics include systems principles, current technology, design and analysis of information systems, implementation issues, and applications. Emphasis is given to the direct support of management decision making and the application of microcomputers.

BSNS6132 Managing in a Global Economy (3)

Presents the concepts, techniques, and fundamentals of managerial economics in an international environment. Trends in trade and international payments are explored. Important international, cultural, political, and legal issues are examined focusing on their effects on the economics of international pricing, financial policies, and investment strategies.

BSNS6142 Managing in a Global Economy (International Experience) (3)

Presents the concepts, techniques, and fundamentals of managerial economics in an international environment. Trends in trade and international payments are explored. Important international, cultural, political, and legal issues are examined focusing on their effects on the economics of international pricing, financial policies, and investment strategies. Includes an international experience. Note: The costs of the international experience (trip), such as travel, accommodations, etc., are in addition to tuition.

BSNS6152 Operations Management (3)

Covers aspects of running the day-to-day operations of a global business, focusing on value and supply-chain management, quality and process improvement, strategies, product design, and process selection. Students will be expected to analyze case studies and complete problems dealing with complex multi-company, multinational factors.

BSNS6153 Global Operations and Supply Chain Management (3)

Provides basic knowledge of global supply chain management and design, procurement and sourcing, transportation planning, warehouse and inventory management, product pricing, design and operation of supply and distribution systems, service operations, use of internet and working relationships with information systems, marketing, manufacturing, and finance.

BSNS6154 Health Care Operations and Process Improvements (3)

Covers aspects of running the day-to-day operations of a health care business, focusing on value and supply chain management, quality and process improvement including Six Sigma, strategies, product design and product selection. Analysis of case studies and problems dealing with complex multi-company factors within the health care industry will be the focus.

BSNS6155 Project Planning and Scheduling (3)

Prepares students to master concepts in project planning, scheduling, and control. Project scheduling methods are covered including critical path systems, critical chain scheduling, and statistical analysis. Linear resource leveling, legal ramification of contracted projects, and value-stream mapping are treated. The key role of skilled people and the difficulties of matrix management, use of project planning software, and recovering cost and schedule by crashing the critical path are also covered. Techniques to determine acceptable levels of risk are considered.

BSNS6156 Manufacturing Planning and Control (3)

Topics include operations strategy, forecasting, scheduling, and quality control. Discusses the flow of information, material, and people inside a manufacturing organization. Applications of technology, product and service design selection, plant layout methodologies, lean operating systems and inventory management.

BSNS6157 Purchasing, Supply Chain, and Logistics Management (3)

Covers inventory control, theory of constraints, Toyota Production System, warehousing, materials management, and risk assessment. Details of project estimation and cost management are treated. Discusses how supplier development, logistics, and purchasing work together to impact the company's bottom line. Strategic partnering, joint ventures, and vertical integration will be considered.

BSNS6162 Ethics in Management (3)

Enhances management skills through study of values, attitudes and ethical issues in decision making and its human impact on corporate power. Discussions include the ethical stance and social responsibility found in mission statements and corporate strategy.

BSNS6172 Leadership and Development (3)

Provides an overview on the history, current models, and the future of leadership in an environment of social and cultural changes. Attention will also be given to the leader as a person and the management of individual and professional priorities.

BSNS6173 Servant Leadership (3)

Students will study the foundation, principles and practice of servant leadership. This course will assist students in articulating a vision of servant leadership as a vocation, enriching the community and the world, while serving as a model for others to follow.

BSNS6174 Leadership and Diversity (3)

This course will examine cultural, ethnic, linguistic, economic, and racial issues within organizations. The course will consider steps involved in accommodation, acculturation, and assimilation of non-homogeneous people groups. This course will assist students in developing their own understanding and skills in becoming more effective leaders in organizations that acknowledge, value, and incorporate differences.

BSNS6175 Leadership and Sustainability (3)

This course will consider the transformation to a sustainable leadership paradigm. The course will also analyze fundamental principles and practices associated with leadership and strategic management from traditional and evolutionary sustainable management perspectives.

BSNS6182 Managing Human Resources (3)

Explores the management of human resource functions including employee selection, training, evaluating, and compensation. It also addresses labor relations, collective bargaining and equal employment opportunity (EEO) issues.

BSNS6302 Strategic Marketing (3)

Provides a strategic overview of a company's activities from a marketing perspective. A key focus is establishing competitive advantage by creating customer value. Students will gain a fundamental understanding of marketing strategy and analysis as well as an understanding of the strategic issues involved in the development of products and services, pricing, distribution, promotion, and segmentation and positioning. A variety of managerial decision-making techniques will be used in the analysis and solving of managerial problems.

BSNS6502 Health Care Economics (3)

Health economics is a field of applied microeconomics. Therefore, students will learn how to apply the tools of microeconomics to analyze the economic aspects of the medical care system and the implications of public policy for health care consumers and producers. Topics covered include: the economics of health behaviors, cost-benefit applications to the health care field, demand for health care services and insurance, private and public supply of health services (with particular attention given to the implications healthcare reform and the Patient Protection and Affordability Act will have on different sectors of the economy and on differing population sub-groups) and other recent changes in health policy (such as implications of the Health Information Technology for Economic and Clinical Health Act).

BSNS6504 Health Care Policy: Payment Systems and Social Policy (3)

Explores various approaches to paying for health care and includes a project involving design and implementation of an optimal system for paying for health care for all members of society. Students will be expected to defend and justify approaches selected.

BSNS6514 Financial Management in Health Care (3)

Provides a detailed discussion of various financial management issues in the health care sector, including cash flow strategies, capital planning, capital development, non-profit strategies, and other issues relating to financial matters within the industry.

BSNS6902 MBA Capstone - Strategic Management (3)

This is the capstone course to be taken as the last of the MBA core courses. It reviews basic concepts of strategic planning, identifies and interprets alternative business strategies, seeking those that have the highest probability for success given the stage of industry evolution, the position of the company within its industry, and the level of investment possible. In addition, the course may evaluate selected aspects of business systems in countries outside the United States and consider long range planning in the context of future developments. Instructor's approval required.

BSNS6903 Global Experience and Project (3)

Students will design and participate in an international experience which incorporates a study of business practices in one or more foreign countries. The student will write and present a major paper which treats a significant topic related to international business.

BSNS6994 Topics (1-3)

Examines current topics or practices in business not covered in other courses.

BSNS6998 Thesis (3)

The thesis may be written in lieu of one of the program courses. The thesis may be on any subject that is agreed upon by the student and the supervising NNU faculty member representing the major. The thesis must demonstrate either theoretical or applications research at a graduate level. It must demonstrate an excellent knowledge of the English language and show mastery of professional business vocabulary. Prerequisites: Approval of program director.

BSNS6999 Independent Study (3)

Studies an assigned topic as directed by a graduate faculty member.