Undergraduate Courses

Accounting Courses:

ACCT201, Fundamentals of Accounting I,3cr,3clhrs
Financial accounting procedures,concepts,and reports for sole proprietorships.

ACCT 202, Fundamentals of Accounting II, 3 cr, 3 cl hrs
Prerequisite: ACCT 201; BCS 209
Financial accounting for partnerships and corporations, an introduction to managerial accounting concepts.

ACCT 350, Managerial Accounting, 3 cr, 3 cl hrs
Prerequisite: ACCT 202 and BCS 209 or consent of instructor
Cost‐benefit choices among accounting methods and systems in support of strategic decisions and operational control, including behavioral effects of accounting systems within organizations. Analysis of cost behavior patterns and how they alter cost accounting for automated manufacturing environments. Construction of budgets, forecasts, and estimates for new product/ process costs.

ACCT353,CostAccounting,3cr,3clhrs
Prerequisite: ACCT 202 or consent of instructor
The development and use of cost accounting for inventory valuation, income determination, cost control including process accounting and variance analysis.

ACCT 371, Financial Accounting I, 3 cr, 3 cl hrs
Prerequisite: ACCT 202
A detailed study of the financial recording and reporting process. Emphasis is placed on the form and content of financial statements.

ACCT 372, Financial Accounting II, 3 cr, 3 cl hrs
Prerequisite: ACCT 371
Current financial accounting theory and practice as they relate to financial statement preparation and analysis. Emphasis on special topics includes accounting for pensions and leases, accounting changes, and earnings per share presentation. Topics of current financial accounting interest are reviewed as they develop.

ACCT 403, Tax Accounting, 3 cr, 3 cl hrs
Prerequisite: ACCT 372 or consent of instructor
Federal income tax laws and the determination of taxable income for individuals, partnerships, corporations, and fiduciaries. Tax research and planning.
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ACCT 405, Accounting for Non‐Profit Organizations, 3 cr, 3 cl hrs
Prerequisite: ACCT 372 or consent of instructor
Control and reporting problems for government organizations and other non‐profit entities. Fund accounting principles, procedures, and reports.

ACCT 490, Selected Topics, 1–3 cr, 1–3 cl hrs
Prerequisite: Upper‐class standing or consent of instructor
Current topics in accounting.

ACCT 491, Directed Study, 1–3 cr, 1–3 cl hrs
Prerequisite: upper‐class standing or consent of instructor
Individual studies directed by consenting faculty with prior approval of the department head.

 

Business Administration Courses:

BA 315, Business Law I, 3 cr, 3 cl hrs
Prerequisite: ENGL 112 or consent of instructor
Origin and development of law, judicial procedure, torts, law of contracts, and personal property.

BA 317, Business Law II, 3 cr, 3 cl hrs
Prerequisite: BA 315
Sales, negotiable instruments, secured transactions, bankruptcy. Agencies, partnerships, and corporations.

BA 490, Business Policy/Corporate Strategy, 3 cr, 3 cl hrs
Prerequisites: ACCT 202; FIN 302; ECON 251, 252; MGT 330; BCS 209, 283; MKT 335; senior standing
Integration of the basic functions of a business enterprise— e.g., marketing, finance, and production—through case analysis. From the perspective of top management, emphasis will be placed on examination of external environments, and the development of strategies for the organization’s creation of proper relationships and responses to social, political, and economic conditions.

 

Business Computer Systems Courses:

BCS 209, Business Computing Systems, 3 cr, 3 cl hrs
Introduction to software systems, including word processing, spreadsheet, and database applications, used to solve business problems. Current computer topics and issues.

BCS 254, Introduction to Applied Linear Algebra, 3 cr, 3 cl hrs, 1.5 lab hrs
Prerequisite: MATH 131 passed with grade C‐ or better
Solution of linear systems. Matrix algebra. Rank. Determinants. Eigenvalues and eigenvectors. Numerical aspects of matrix calculation. Introduction to vector spaces and linear transformations. Applications. (Same as MATH 254)

BCS 283, Elementary Applied Statistics, 3 cr, 3 cl hrs, 1.5 lab hrs
Prerequisite: MATH 132 passed with grade C‐ or better
Exploratory data analysis. Introduction to probability and random variables. Concepts of population and sample. Estimation and hypothesis testing. Simple linear regression and one‐way analysis of variance. Techniques in data analysis using statistical computer packages. (Same as MATH 283)

BCS 305, Business Information Systems, 3 cr, 3 cl hrs
Prerequisite: BCS 209
A study of the implementation and use of computer‐based information systems in business organizations. Emphasis will be placed on the characteristics and use of decision support systems from an organizational and individual problem‐ solving perspective.

BCS 415, Introduction to Operations Research: Deterministic Methods, 3 cr, 3 cl hrs
Prerequisite: BCS 254 passed with grade C‐ or better
A survey of operations research techniques including linear programming, non‐linear models, and graph theoretical models. (Same as MATH 415)

BCS 486, Introduction to Stochastic Processes, 3 cr, 3 cl hrs
Prerequisites: MATH 254 and 382, each passed with grade C‐ or better
Conditioning. The Poisson process. Theory of Markov chains, continuous time Markov and semi‐ Markov processes. Topics from renewal theory and Markov renewal theory. Queuing Theory. Applications in science and engineering. (Same as MATH 486)

BCS 488, Introduction to Operations Research: Stochastic Methods, 3 cr, 3 cl hrs
Prerequisites: Math 382, passed with grade C‐ or better
Monte Carlo Simulation Theory. Application of simulation to problems in science, engineering, and business. Queuing systems simulation. Inventory theory. (Same as MATH 488)

BCS 491, Directed Study, 1–3 cr, 1–3 cl hrs
Prerequisite: upper‐class standing or consent of instructor
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Economics Courses:

These courses may be used to Area 4: Social Sciences of the General Education Core Curriculum, page 87.

ECON 251, Principles of Macroeconomics, 3 cr, 3 cl hrs
Macroeconomic theory and public policy. National income concepts, unemployment, inflation, balance of international trade problems and problems related to economic growth. [NMCCNS ECON 2113: General Education Area IV]

ECON 252, Principles of Microeconomics, 3 cr, 3 cl hrs
Microeconomic theory and public policy. Supply and demand, theory of the firm, market allocation of resources, income distribution, competition and monopoly, governmental regulation and unions. [NMCCNS ECON 2123: General Education Area IV]

ECON 361, Business Conditions Analysis, 3 cr, 3 cl hrs
Prerequisites: ECON 251, 252
The goals of economic policy, national income accounting, theory of income determination, economic forecasting.

ECON 362, Managerial Economics, 3 cr, 3 cl hrs
Prerequisites: ECON 251, 252
A coordination of economic theory and managerial practice. Consumer demand, production functions, cost behavior, output determination, and pricing within various market structures.

ECON 372, Natural Resource and Environmental Economics, 3 cr, 3 cl hrs
Prerequisites: ECON 362 or ES 316 or consent of instructor
Introduction to the economic concepts and methods used in defining and analyzing natural resources and environmental quality problems.

ECON 490, Selected Topics, 1–3 cr, 1–3 cl hrs
Prerequisite: Upper‐class standing or consent of instructor
Current topics in economics.

ECON 491, Directed Study, 1–3 cr, 1–3 cl hrs
Prerequisite: Upper‐class standing or consent of instructor

 

Finance Courses:

FIN 302, Principles of Finance, 3 cr, 3 cl hrs
Prerequisites: ACCT 202; BCS 283; ECON 252; or consent of instructor
Theory and techniques of financial management for business.

FIN 410, Theory of Financial Decisions, 3 cr, 3 cl hrs
Prerequisites: FIN 302; BCS 283; or consent of instructor
Detailed study of contemporary capital market and market equilibrium theories. Consideration of individual and firm risk attitudes and ways of dealing with financial risk. Discussion of firm valuation methods and firm level approaches to risky financial decision making.

FIN 480, Investments, 3 cr, 3 cl hrs
Prerequisites: BCS 283; FIN 302 or ES 316; or consent of instructor
Portfolio theory and empirical capital market analysis. Contemporary investment theory, including option pricing models and derivatives. Active portfolio management in light of the vast array of financial investment alternatives available in today’s markets.

FIN 490, Selected Topics, 1–3 cr, 1–3 cl hrs
Prerequisite: Upper‐class standing or consent of instructor
Current topics in finance.

FIN 491, Directed Study, 1–3 cr, 1–3 cl hrs
Prerequisite: Upper‐class standing or consent of instructor

 

Management Courses:

MGT 101, Modern Management Issues, 1 cr, 1 cl hr
Seminar on modern management issues and the role of managerial personnel in today’s technology firms. Guest speakers and faculty presenting overview of current issues and research topics.

MGT 301, Survey of Engineering Management, 3 cr, 3 cl hrs
Prerequisites: ES 110 and 111 or equivalent
Survey designed for engineering majors. Topics include introductions to qualitative and quantitative management models and their implementation.

MGT 330, Management and Organizational Behavior, 3 cr, 3 cl hrs
Prerequisites: ENGL 112 and upper‐class standing or consent of instructor
Classical and contemporary organization theories, interpersonal and organization behavior, motivation, communication, leadership, decision process in organizations.
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MGT 331, Human Resource Management, 3 cr, 3 cl hrs
Planning and utilization of human resources, including recruitment, selection, equal employment opportunity, safety, compensation, appraisal, unions, training, and job evaluation.

MGT 381, Strategic Market Analysis, 3 cr, 3 cl hrs
Prerequisites: BCS 283; FIN 302; MKT 335; upper‐class standing
Analysis of data derived from either survey instruments, archival sources, or both. Design and implementation of instruments designed to elicit information useful to managers. Single and multiple variable impacts on managerial decision making.

MGT 451, Technology Management Seminar, 3 cr, 3 cl hrs
Prerequisite: MGT 330
Seminar focused on current management issues in complex technology organizations. Motivating and measuring performance in ambiguous situations. Leadership and growth issues in entrepreneurial technology organizations.

MGT 462, Systems, Risk, and Decision Analysis, 3 cr, 3 cl hrs
Prerequisites: BCS 283 or MATH 283 or MATH 382 and upper‐class standing or consent of instructor. Management majors should enroll in BCS 283.
Analysis of systems and managerial decisions under conditions of risk or uncertainty. Optimal project evaluations and ranking of alternatives using expected value and expected utility criteria. Topics include risk sharing, Bayesian revision of probabilities, value of information, and preference assessment procedures. (Same as IT 462)

MGT 472, Production and Operations Management I, 3 cr, 3 cl hrs
Prerequisites: BCS 283 and upper‐class standing or consent of instructor
Application of quantitative methods to problems encountered in management. Problem solving emphasis with extensive use of applications software. Topics include linear and integer programming, forecasting, queueing theory and simulation.

MGT 473, Production and Operations Management II, 3 cr, 3 cl hrs
Prerequisites: MGT 472 and upper‐class standing or consent of instructor
Application of concepts and principles related to management of the production function in manufacturing and services. Problem solving emphasis with extensive use of applications software. Topics include independent and dependent demand inventory models, facility layout, facility location; quality control; and project management.

MGT 481, Senior Seminar, Technical Management, 3 cr, 3 cl hrs
Prerequisite: upper‐class standing and consent of instructor

MGT 488, Technology Entrepreneur Workshop, 3 cr, 3 cl hrs
Prerequisites: FIN 302; MGT 381; ACCT 202; senior standing; or consent of instructor
This workshop is designed to familiarize participants with the process of technology marketing. Assessment of new‐product marketability, development of marketing and business plans, presentation of plans in a competitive environment to an evaluation panel composed of people from various business backgrounds.

MGT 490, Selected Topics, 1–3 cr, 1–3 cl hrs
Prerequisite: Upper‐class standing or consent of instructor
Current topics in management.

 

Marketing Courses:

MKT 335, Principles of Marketing, 3 cr, 3 cl hrs
Prerequisite: ECON 252; BCS 283; or upper‐class standing and consent of instructor
Processes, principles, and functions in current marketing systems.

MKT 490, Selected Topics, 1–3 cr, 1–3 cl hrs
Prerequisite: Upper‐class standing or consent of instructor
Current topics in marketing.

MKT 491, Directed Study, 1–3 cr, 1–3 cl hrs
Prerequisite: Upper‐class standing or consent of instructor