Course Descriptions

ACCT500 Auditing (3 cr.)

Prerequisite(s): This course does not count toward the degree.
This course covers audit theory and practice. It emphasizes applying audit theories and procedures in the examination of a company’s financial statements by a certified public accountant. Other assurance, attestation and internal auditing services are also covered.

Upon completion of this course, students are expected to be able to do the following:

1. Describe and apply auditing standards and understand the meaning of generally accepted auditing standards.
2. Define internal control and understand its impact on the audit.
3. Explain the relationship between audit evidence and audit risk and identify and explain the components of audit risk.
4. Identify and apply audit methods and techniques used in practice today.
5. Perform appropriate analytical procedures.
6. Describe other important services that a certified public accountant can perform.

ACCT505 Business Taxation (3 cr.)

Prerequisite(s): This course does not count toward the degree credits.
This course provides an introduction to corporate federal income tax law. Tax provisions and administrative rules pertaining to corporations and alternative organizational structures are examined.

Upon completion of this course, students are expected to be able to do the following:

1. Interpret and evaluate the tax code as it applies to taxpayer situations.
2. Explain the advantages and disadvantages of the taxation of different entities.
3. Assess tax and nontax costs of various organizational forms.
4. Prepare tax returns for partnerships, C corporations, and S corporations.
5. Identify basic tax concepts among most states, and determine tax planning to reduce a corporation’s overall state tax burden.
6. Analyze the tax implications of alternative choices and communicate these findings.

ACCT510 Intermediate Accounting (3 cr.)

Prerequisite(s): This course does not count toward the degree credits.
This course is a comprehensive study of financial accounting theory. Topics include the formation of Generally Accepted Accounting Principles (GAAP), financial statement presentation and valuation, revenue recognition concepts, time value of money, cash and marketable securities, accounts receivable, and inventories.

Upon completion of this course, students are expected to be able to do the following:

1. Assess the environment of financial reporting and rule making.
2. Recognize the relationship among the objectives of financial reporting and decision making.
3. Prepare and interpret financial statements and disclosures according to GAAP, including the balance sheet, income statement, statement of stockholder equity, and the statement of cash flows.
4. Calculate and determine the appropriate value of reporting current assets.
5. Compute ending inventory and cost of goods sold under multiple inventory valuation methods, including dollar value LIFO and lower of cost or market methods.
6. Study the codes of ethics for various accounting professional organizations.
7. Recognize various types of computer software, and relate the importance to financial reporting and decision making.
8. Know the requirement of the accounting profession concerning continuing professional education (CPE) and certifications (CPA, CIA, CMA, etc.).

ACCT600 Financial Communication (3 cr.)

This course provides students with an understanding of how accounting and other information necessary to assess a firm’s economic status is created, packaged, and disseminated to a company’s management team and external users such as investors, customers, analysts, and the financial media. The course also covers academic writing used in the program and information literacy required for research. 

Upon completion of this course, students are expected to be able to do the following:

1. Evaluate methods used to communicate complex accounting concepts.
2. Interpret how effectively annual reports communicate an organization’s objectives.
3. Develop different communication strategies for all stakeholders.
4. Employ multimedia, hypermedia, and electronic literature resources to gather and distribute accounting and business knowledge and information.
5. Employ clear writing and speaking skills appropriate to the audience.
6. Capture ideas, data, and relationships visually.

ACCT610 Leadership and Ethics (3 cr.)

This course covers how accounting leaders assist a company in making strategic financial decisions and explores the relationship between ethics and leadership. Students learn behaviors to accelerate high performance and create an ethical environment.

Upon completion of this course, students are expected to be able to do the following:

1. Develop a definition of ethical leadership that encompasses social responsibility and civic engagement.
2. Use tools for conflict resolution, managing diversity, and building teams.
3. Evaluate team strategies to enhance team productivity.
4. Analyze organizational theories to manage strategically.
5. Assess the congruence between personal norms and ethical principles.
6. Demonstrate respectful engagement with others’ ideas, behaviors, and beliefs.
7. Apply diverse frames of reference to decisions and actions.
8. Resolve issues based on evidence weighed against relevant criteria.
    

ACCT620 Accounting Information Systems (3 cr.)

Prerequisite(s): ACCT510  
This course is designed to present an understanding of accounting information systems and their role in the accounting environment. Particular attention is paid to accounting information systems with regard to organizational goals, relational databases, internal control processes, risks, and management reports.

Upon completion of this course, students are expected to be able to do the following:

1. Evaluate how accounting information systems align with organizational goals.
2. Analyze the impact of accounting information systems on managing organizational risk.
3. Summarize the advantages and disadvantages of enterprise risk management systems.
4. List internal controls as they apply to accounting information systems.
5. Develop a contingency plan for disaster preparedness and data recovery.
6. Prepare and evaluate flowcharts of business processes from a narrative.

ACCT630 Advanced Audit and Internal Controls (3 cr.)

Prerequisite(s): ACCT500 , ACCT510 
This course builds upon previous auditing course work through the use of case studies, and provides an in-depth analysis of selected advanced topics in auditing, including developing an understanding of the (1) code of professional ethics of the auditing professions, (2) fundamental principles underlying an audit performed in accordance with generally accepted auditing standards, (3) impact of information technology in the conduct of an audit, and (4) how audit sampling is used in an audit. In addition, the factors that impact audit risk are analyzed, and the impact of internal controls on the conduct of an audit are evaluated.

Upon completion of this course, students are expected to be able to do the following:

1. Understand the philosophy, environment, and code of ethics of the auditing profession.
2. Examine the fundamental principles underlying an audit performed in accordance with generally accepted auditing standards.
3. Interpret and use audit sampling in the conduct of an audit.
4. Articulate management and auditor responsibilities with respect to internal control under the Sarbanes-Oxley Act.
5. Evaluate the use of internal controls by top management and governing boards for organizations.
6. Determine audit risk and access its impact on an audit.
7. Assess the impact of information technology in the conduct of an audit.

ACCT640 Nonprofit and Government Accounting (3 cr.)

This course introduces the concepts and practices of accounting for nonprofit entities and for state and local governments. Topics include the role and process of budgeting in governmental and nonprofit organizations and financial analysis.

Upon completion of this course, students are expected to be able to do the following:

1. Identify and articulate the roles and responsibilities of a nonprofit board of directors and the management team.
2. Apply generally accepted governmental and nonprofit financial reporting principles.
3. Identify the accounting similarities and differences between nonprofit entities and private business enterprises.
4. Prepare financial statements, notes, and supplementary information to meet the external reporting requirements of a nonprofit entity.

ACCT650 Forensic Accounting and Fraud Analysis (3 cr.)

Prerequisite(s): ACCT510 
This course examines fraud schemes and addresses fraudulent financial reporting, misappropriation of assets, and corruption. Students learn how to develop evidence to assist a fraud case through litigation support and expert testimony techniques.

Upon completion of this course, students are expected to be able to do the following:

1. Research fraud issues and internal control within the workplace to recommend a course of action.
2. Identify common fraud schemes and fraudulent financial reporting.
3. Identify the evidence misappropriation of assets.
4. Identify and evaluate criminal activity related to accounting fraud.
5. Develop evidence to assist a fraud case through litigation support and expert testimony techniques.
6. Research the role of technology in the forensic accounting profession.
    

ACCT660 Strategic Management Accounting (3 cr.)

Prerequisite(s): ACCT510 
This course emphasizes cost accounting as a source of data for measuring and improving the economic condition of the business. Topics include strategic planning and control, cost analysis, overhead allocation, and financial statement analysis.

Upon completion of this course, students are expected to be able to do the following:

1. Apply advanced managerial accounting concepts and tools to make more informed and effective decisions.
2. Assess, interpret, and evaluate various issues faced by business organizations.
3. Provide a recommendation for strategic management decision making.
4. Create forecast projections.
5. Analyze financial statements and recommend a course of action.
6. Prepare a strategic plan and annual budget.
    

ACCT670 Taxation and Business Decisions (3 cr.)

Prerequisite(s): ACCT505 , ACCT510  
This course examines the relationship between managerial decision making and taxes. Topics include the different types of entities and the impact of tax considerations in business decisions such as corporate structure, reorganization, and compensation.

Upon completion of this course, students are expected to be able to do the following:

1. Research the differences and similarities between federal taxation and business law.
2. Explain the advantages and disadvantages of the taxation of different entities.
3. Analyze the taxation rules for mergers and acquisitions for a company
4. Analyze how taxes impact and influence business decisions.
5. Compare the tax treatments among foreign branches and foreign subsidiaries.
6. Assess tax and nontax costs of various organizational forms.
    

ACCT680 Contemporary and Emerging Issues (3 cr.)

Prerequisite(s): ACCT510  
This course identifies developing areas in accounting and encourages students to research the issues, think critically, evaluate alternatives, and communicate conclusions orally and in writing. The course addresses the role of the contemporary accountant, international accounting standards, the future of the Financial Accounting Standards Board (F.A.S.B.), standard setting and regulation, ethics, and other developing issues.

Upon completion of this course, students are expected to be able to do the following:

1. Examine and summarize the role that the accountant plays as a strategic business partner.
2. Analyze the historical and current accounting standard setting process.
3. Compare International Standards to US GAAP.
4. Research and summarize current accounting emerging issues.
5. Analyze the current Congressional business tax rulings.
6. Communicate conclusions with clarity and coherence.

ACCT690 Master’s Capstone (3 cr.)

This course blends accounting theory, practice, and research. Students demonstrate leadership and strategic decision-making skills along with advanced knowledge of accounting. Students present findings to colleagues and professionals in the field.

Upon completion of this course, students are expected to be able to do the following:

1. Apply learned research skills to investigate an entity.
2. Analyze the financials of an organization.
3. Interpret results of the financial analysis.
4. Develop a course of action based on research on analysis.
5. Prepare a management summary of the research and analysis.
6. Present findings in a professional and engaging manner.
    

AC301 Financial Accounting Principles (3 cr.)

This course is an introduction to the accounting principles and procedures used to maintain an organization’s financial records and to prepare its financial statements for use by its stakeholders. Topics include an introduction to the accounting profession, the accounting cycle and process of analyzing and recording transactions, and the Generally Accepted Accounting Principles used in the preparation and analysis of financial statements.

Upon completion of the course, students are expected to be able to do the following:

1. Study the role of the professional accountant in today’s business environment.
2. Employ the basic concepts of the accounting cycle and the valuation of current assets and liabilities used in the preparation of a company’s financial statements.
3. Analyze and record a company’s economic transactions in accordance with the appropriate generally accepted accounting principles.
4. Prepare financial statements according to Generally Accepted Accounting Principles.
5. Recognize various types of computer software and relate the importance in recording transactions and preparing reports.
6. Identify the ethical issues involved in the financial reporting of a company’s operations and balance sheet values.

AC302 Managerial Accounting Principles (3 cr.)

Prerequisite(s): AC301  Co-requisite
This course is an introduction to the managerial accounting and reporting systems used for decision-making purposes. Topics include cost accounting and variances, cost-volume-profit relationships, job order and process cost systems, budgeting and measuring performance, and an introduction to the time value of money and the capital budgeting process.

Upon completion of the course, students are expected to be able to do the following:

1. Evaluate the information available from the accounting records that is used in the managerial decision-making process.
2. Apply job costing, activity-based costing and other cost management tools in the managerial decision-making process.
3. Recognize various types of computer software and relate the importance to cost accounting and management reporting.
4. Prepare, monitor, analyze, and report on the results of the budget process.
5. Employ the various types of cost accounting processes.
6. Apply the basic concept of time value of money in the capital budgeting process.

AC303 Intermediate Accounting I (3 cr.)

Prerequisite(s): AC301  
This course is a comprehensive study of financial accounting theory. Topics include the formation of Generally Accepted Accounting Principles (GAAP), financial statement presentation and valuation, revenue recognition concepts, time value of money, cash and marketable securities, accounts receivable, and inventories.

Upon completion of this course, students are expected to be able to do the following:

1. Assess the environment of financial reporting and rule making.
2. Recognize the relationship among the objectives of financial reporting and decision making.
3. Prepare and interpret financial statements and disclosure according to GAAP including the balance sheet, income statement, statement of stockholder equity, and the statement of cash flows.
4. Calculate and determine the appropriate value of reporting current assets.
5. Compute ending inventory and cost of goods sold under multiple inventory valuation methods including dollar value LIFO and lower of cost or market methods.
6. Study the codes of ethics for various accounting professional organizations.
7. Recognize various types of computer software and relate the importance to financial reporting and decision making.
8. Know the requirement of the accounting profession concerning continuing professional education (CPE) and certifications (CPA, CIA, CMA, etc.).
    

AC305 Intermediate Accounting II (3 cr.)

Prerequisite(s): AC303  
This course is a continuation of the comprehensive study of financial accounting theory. Topics include fixed assets and depreciation, long-term investments, current and contingent liabilities, long-term liabilities, contributed capital, leases, accounting for income taxes, earnings per share, and post-retirement benefits.

Upon completion of this course, students are expected to be able to do the following:

1. Analyze, classify, and record acquisitions and dispositions to fixed and intangible assets.
2. Record depletion, amortization, and depreciation of full and partial periods.
3. Analyze, classify, and record transactions involving current, long-term, and contingent liabilities.
4. Explain and record the classification of long-term investments and marketable securities.
5. Analyze, classify, and record equity transactions.
6. Calculate permanent and temporary differences in financial and income tax accounting.
7. Recognize various types of computer software and relate the importance to financial reporting and decision making.
8. Classify and record a capital and operating lease for the lessee and lessor.
9. Study and use the codes of ethics for various accounting professional organizations.
    

AC308 Individual Taxation (3 cr.)

Prerequisite(s): AC301  
This course provides an introduction to federal income tax law and regulations for individuals. Topics include an introduction to federal taxation, determination of gross income and taxable income for individuals, self-employment business income, special tax situations, ways of minimizing individual taxes, and an introduction to estates and trusts.

Upon completion of the course students are expected to be able to do the following:

1. Evaluate and apply federal tax rules to individual returns.
2. Compute realized gains or losses on property dispositions, depreciation and cost recovery, and alternative minimum tax.
3. Analyze various types of computer tax software and relate the importance to the preparation of tax returns
4. Prepare comprehensive tax returns for individuals.
5. Study the inherent ethical responsibility of tax practice.
6. Evaluate sources of information or databases which can be used to keep current in the field of tax law.
7. Analyze the tax implications of alternative choices and communicate the findings.
    

AC310 Business Taxation (3 cr.)

Prerequisite(s): AC308  
This course provides an introduction to corporate federal income tax law. Tax provisions and administrative rules pertaining to corporations and alternative organizational structures are examined.

Upon completion of this course, students are expected to be able to do the following:

1. Interpret and evaluate the tax code as it applies to taxpayer situations.
2. Explain the advantages and disadvantages of the taxation of different entities.
3. Assess tax and nontax costs of various organizational forms.
4. Prepare tax returns for partnerships, C corporations, and S corporations.
5. Analyze various types of computer tax software and relate the importance to the preparation of tax returns.
6. Identify basic tax concepts among most states and determine tax planning to reduce a corporation’s overall state tax burden.
7. Analyze the tax implications of alternative choices and communicate these findings.
    

AC315 Cost Accounting (3 cr.)

Prerequisite(s): AC302  
The course emphasizes strategic aspects of cost and managerial accounting. Topics include cost behavior, relevant information for decision analysis, budgeting and the role of accounting in business strategy. The course also covers current management accounting theories.

Upon completion of this course, students are expected to be able to do the following:

1. Analyze cost behavior.
2. Develop a master budget and supporting budgets.
3. Apply pricing and cost management strategies.
4. Apply appropriate analysis and technique to solve non-routine problems.
5. Discuss current topics in cost management accounting.
6. Communicate results in a complete and ethical manner.
7. Analyze various types of computer software and relate the importance to cost accounting and management decision making.
8. Study and apply the professional code of ethical conduct for management accountants.
    

AC400 Advanced Accounting (3 cr.)

Prerequisite(s): AC305  
This course examines advanced accounting problems, theory, and financial statement presentations. Topics include consolidations, business combinations, governmental and nonprofit reporting, partnership accounting, and foreign exchange transactions.

Upon completion of this course, students are expected to be able to do the following:

1. Value and record business combinations.
2. Prepare and analyze consolidated financial statements including international transactions with foreign currency exchange.
3. Recognize the differences between governmental, non-profit, and for-profit financial statement reporting.
4. Recognize the differences between US Generally Accepted Accounting Principles (GAAP) and international accounting standards.
5. Apply accounting valuation methods to financial transactions.
6. Evaluate partnership accounting and how to allocate profit and loss according to the partnership agreement.
7. Assess the role of the accountant in estates and trusts.
8. Identify basic bankruptcy accounting procedures and transactions.
9. Evaluate usefulness and limitations of advanced accounting topics.
10. Analyze various types of computer software and relate the importance to the consolidation process.
     

AC405 Auditing (3 cr.)

Prerequisite(s): AC303 
This course covers audit theory and practice. It emphasizes applying audit theories and procedures in the examination of a company’s financial statements by a certified public accountant. Auditing standards, professional ethics, legal responsibilities, and current auditing trends are discussed.

Upon completion of this course, students are expected to be able to do the following:

1. Describe and apply auditing standards.
2. Discuss the role of the auditor with regard to legal liability, ethics, and independence.
3. Define internal control and distinguish the major components of internal control.
4. Explain the relationship between evidence and audit risk and identify and explain the components of audit risk.
5. Identify and apply audit methods and techniques used in practice today.
6. Perform appropriate analytical procedures.
7. Analyze various types of computer software and relate the importance to audit procedures.

AC410 Corporate Finance (3 cr.)

Prerequisite(s): AC302 
This course is an in-depth study of corporate financial management strategies. It focuses on decisions regarding risk and return, the management of current assets and current liabilities, capital budgeting using the time value of money concepts, and the maximization of shareholder wealth in a global economy. It also examines organizational use of the stock market and other financial institutions and systems.

Upon completion of this course, students are expected to be able to do the following:

1. Differentiate the various forms of business organization and evaluate the advantages and disadvantages of each.
2. Explain the tax and financial reporting requirements for the various forms of business organizations.
3. Apply the principles of managing current assets and current liabilities of business entities.
4. Assess the existence of management problems or opportunities by analyzing company financial statements and making comparisons to other companies in the same industry.
5. Apply the time value of money concept used in the capital budgeting and financing/investment decision making process.
6. Prepare cash flow budgets used in the capital budgeting and financing process utilizing the appropriate computer software.
7. Examine the financial management of a company in today’s world economy and markets.
8. Describe different forms of financing that may be available to a company and evaluate the pros and cons of each.
9. Assess the process of “going public” and the related additional reporting requirements.
    

AC415 International Accounting (3 cr.)

Prerequisite(s): AC305 
This course examines the accounting and reporting issues of foreign owned operations faced by large international firms. Topics include the differences in the accounting principles followed in various countries, determination of the appropriate method to be used in translating and consolidating foreign owned entities with the parent organization, and the harmonization of accounting principles around the globe.

Upon completion of this course, students are expected to be able to do the following:

1. Explain differing accounting principles followed around the world.
2. Explain the pros and cons of one set of accounting standards to be used by all countries.
3. Explore the differences and similarities between Generally Accepted Accounting Principles and International Financial Reporting Standards.
4. Select the appropriate methods to be used in translating the financial statements of a foreign owned entity for consolidation with its parent organization.
5. Explain translation, hedging, and transaction gains or losses inherent in foreign currency transactions.
6. Summarize the basics of international transfer pricing and international taxation.
7. Analyze financial statements of foreign entities.
    

AC420 Forensic Accounting and Auditing (3 cr.)

This course examines forensic accounting and the procedures used to review and identify fraudulent transactions. Topics include fraud audit techniques, policies and safeguards for the prevention of fraud, and the use of technology in the forensic audit process.

Upon completion of this course, students are expected to be able to do the following:

1. Distinguish between and discuss the various methods of possible fraud within the workplace.
2. Select the appropriate audit procedures to be followed in conducting a fraud audit.
3. Select and explain the areas of risk and exposure to fraud in a company situation.
4. Describe the various remedies available to those who suffer a loss through fraud.
5. Analyze the ethical consequences of all aspects of fraud.
6. Discuss the effective internal controls meant to discourage, minimize, and prevent fraud within an organization.
7. Analyze various types of computer software, and relate the importance to conducting a forensic investigation.
    

AC490 Strategic Management Capstone (3 cr.)

Prerequisite(s): All academic requirements of the student’s program major. This course is taken in the student’s last semester before graduation. All general education requirements must be fulfilled.

 
This course integrates knowledge and skills developed in a student’s major course of study. Students integrate and apply knowledge and skills acquired throughout their academic programs. Students also demonstrate professional communications via written reports and oral presentations, outline continuing education strategies, and analyze ethical and diversity issues in business organizations.

Upon completion of this course, students are expected to be able to do the following:

1. Demonstrate critical thinking skills related to their major field of academic study.
2. Analyze the environmental variables and available resources affecting business-related issues and strategies.
3. Synthesize various business-related strategies.
4. Identify management principles relevant for business professionals.
5. Assess the impact of ethical decisions in various business organizations.
6. Address diversity in various business environments.
7. Develop strategies for continuing education in their academic field of study.
8. Communicate using inclusive methods in a variety of modes.
9. Recognize current trends in their academic field of study.
10. Demonstrate interpersonal communication and collaboration skills required in various business settings.
    
     

AC/BUXXX Elective Choices (3 cr.)

AC310  Business Tax, AC415  International Accounting, or AC420  Forensic Accounting & Auditing; either ACCT620  Accounting Info Systems or ACCT640  Nonprofit and Govt. Accounting with program director approval and taken within the last 12 degree credits. 

Any 300 or 400-level non-required Business, Management, HR, or Marketing course; IT301  Info. Tech. Perspectives, IT312  Emerging Trends in Business Tech., IT440  Business Intelligence Fund., IT457  Cloud Computing Fund., or IT305  Enterprise Architecture Fund; either MBA610  or MBA613  with program director approval and takenn within the last 12 degree credits.

ADS551 Historical and Contemporary Foundations of Addiction Theories (2 cr.)

This course explores various contemporary and historic theories that account for the etiology of addiction to psychoactive substances. Emphasis is on psychological, biological, and sociocultural theories of drug addiction. Topics include the role of family and society, roles/responsibilities of the therapist, addiction as a disease, the 12-Step Framework, abstinence, and harm reduction.

Upon completion of the course, students are expected to be able to do the following:

1. Compare and contrast competing models and theories of addiction and addiction treatment.
2. Analyze individual and family contributions to the development, maintenance, and treatment of substance abuse and addiction from a historical and contemporary perspective.
3. Evaluate current research and data regarding the effectiveness of prevailing models of treatment.
4. Demonstrate an ability to differentiate and work within the 12 Core Functions of Addictions Counseling.
    

ADS552 Applied Research and Evaluation in Addictions (2 cr.)

This course examines the development and implementation of research and evaluation methodologies to assess the effectiveness and efficiency of clinical services for individuals impacted by substance abuse and addiction. The course focuses on using current information technology to locate and critically evaluate the assessment and treatment literature, the implementation and evaluation of evidence-based practices (EBP), program evaluation and needs assessment strategies, and neuropsychological and psychopharmacological research.

Upon completion of the course, students are expected to be able to do the following:

1. Utilize accepted indicators of quality to critique and evaluate relevant research studies.
2. Based on the literature and research findings, recommend improvements to services and design ways to assess the effectiveness.
3. Assess the impact of clinical services, including identified resources needs and potential barriers.
4. Explain the design and rationale of the evaluations of individual clients, programs, or other clinical practices, including the findings, implications, and recommendations.
    

ADS553 Ethical, Legal, and Professional Issues in Addiction Services (2 cr.)

This course examines the ethical, legal, and professional issues in the continuum of care in addictions work. The Board of Behavioral Health and Therapy code of ethics, selected federal and state law pertaining to the addictions field, and overlying professionalism are synthesized and applied, while integrating the 12 core functions.

Upon completion of the course, students are expected to be able to do the following:

1. Apply their knowledge of the Minnesota Board of Health code of ethics in the field of substance abuse, use, and dependence in general practice and case situations.
2. Recognize and resolve ethical dilemmas by applying methods of ethical analysis and decision-making skills, being aware of one’s own biases and beliefs.
3. Apply ethical and legal practices and responsibilities in providing professional services.
4. Analyze and address specific issues that arise from the interface of addictions practice with medical, legal, religious, business, health reimbursement, and educational institutions.
5. Describe practice activities and responsibilities, including consultation, necessary for professionalism along the continuum of care in addictions practice.
    

ADS554 Psychopharmacology and Psychophysiology in Addiction Disorders (2 cr.)

This course examines the types and actions of substances of abuse, including street drugs, prescribed medications, over-the-counter compounds, herbs and other supplements, and toxic materials. Emphasis is placed on integrating counseling skills with pharmacotherapy while addressing the needs of clients from a variety of cultural and sub-cultural groups. The neurobiological components of abuse and addiction are examined and synthesized with social and psychological variables and risk factors. The effects of abuse and addiction on neuroanatomy and neurophysiology are analyzed to incorporate into treatment planning and program development.

Upon completion of this course, students are expected to be able to do the following:

1. Critically evaluate the psychopharmacological and psychophysiological literature.
2. Synthesize counseling theory and techniques with pharmacological information and practices.
3. Distinguish and describe the effects of various substances of abuse on the physical, emotional, mental, and social aspects of the individual.
4. Formulate an individualized and realistic treatment plan by analyzing and evaluating the physiological, social and cultural, and psychological factors placing individuals at risk to abuse substances.
    

ADS555 Multicultural Aspects of Addiction (2 cr.)

This course provides an integrated overview of the psychology and sociology of psychoactive drug use, abuse, addiction, and evidenced-based treatment approaches in contemporary American society and other world cultures. The complex relationships between individual, family, group, and sociocultural dimensions of drug using are explored. Special attention is given to variables of age, ethnicity, spirituality, gender, sexuality, and socioeconomic status.

Upon completion of this course, students are expected to be able to do the following:

1. Examine one’s own biases and prejudices regarding chemical use.
2. Review common and evidence-based assessment, diagnosis, and treatment approaches for chemical health from diverse individual, couple, family, and community perspectives.
3. Develop practical and effective skills for interviewing, assessing, and treatment planning for diverse populations, considering modalities such as Solution-Focused Brief Therapy, Motivational Enhancement Training, Cognitive Behavioral Therapy, Multi-systemic Family Therapy, and Narrative Approaches.
4. Analyze assumptions, strengths, and limitations of approaches such as Abstinence, 12-Step, Harm Reduction, and Responsible Use for diverse groups.
5. Articulate the distinctive treatment issues and needs with respect to individual differences within their cultural context.
    

ADS556 Diagnosis and Assessment of Co-occurring Disorders (3 cr.)

This course examines effective applications of current theories and models in the diagnosis, intervention, and treatment of addictions and co-occurring disorders and associated issues. The incorporation of biopsychosocial factors including socioeconomics, race, ethnicity, culture and subcultures, and mental health are addressed.

Upon completion of this course, students are expected to be able to do the following:

1. Locate, evaluate, and implement theories and models of evidence-based approaches to diagnoses, interventions, treatments, and associated services in the addiction field.
2. Identify and integrate community, networkers, stakeholders, and socioeconomic factors into diagnosis, intervention, and treatment.
3. Apply biopsychosocial theories, including intergenerational, genetic, and environmental factors; and family, partner, and other relationship roles into assessment, intervention, and treatment.
4. Establish effective relationships with clients and other professionals according to one’s role along the continuum of care.
5. Identify the presence of co-occurring disorders and associated issues for coordinating services and evaluating program efficacy.
6. Synthesize and apply ethical, legal, and professional responsibly within the 12 core functions when diagnosing, intervening, and treating along the continuum of care.

ADS557 Families & Addictive Related Issues Across the Lifespan (2 cr.)

The course explores the impact of substance abuse and other addictions on the family, individually and systemically. It seeks to offer current understanding of the impacts of developmental effects throughout the lifespan. Historical and contemporary theory and techniques used in the treatment and recovery for individuals and family systems are studied.

Upon completion of the course, students are expected to be able to do the following:

1. Assess the role and adverse effects of addiction on family members.
2. Synthesize theories, including intergenerational, mental health, genetic, and environmental into the continuum of care with families.
3. Evaluate, implement, and apply evidence-based treatment approaches, theories, and models currently in practice.
4. Incorporate families and system factors into treatment planning along the continuum of care while satisfying the 12 core functions.
5. Integrate into family practice stakeholders, community connections, support networkers, cultures, and sub-cultures along the continuum of care.

ADS558 Individual & Group Counseling & Case Management (3 cr.)

This course focuses on providing an understanding of the unique considerations when working within an individual and group format in the continuum of care of alcohol and drug problems. The biopsychosocial model is used to conceptualize addiction, and prevailing modalities such as Cognitive Behavioral, Solution-Focused Brief, Motivational Interviewing, 12-Step Facilitation, and Harm Reduction strategies. The 12 core functions of addictions counseling provide a framework for navigating the treatment process.

Upon completion of this course, students are expected to be able to do the following:

1. Distinguish between individual and group counseling and case management.
2. Articulate one’s own strengths, growth areas, needs, and motivations to help those struggling with alcohol and drug abuse challenges.
3. Assess ethical dilemmas and legal issues commonly encountered in training and professional practice of alcohol and drug counseling.
4. Differentiate and integrate the prevailing models of treatment when providing services for alcohol and drug abuse challenges.
5. Apply knowledge of drug interactions and brain chemistry for the coordination of care.
6. Apply different evidenced-based strategies for assessment, treatment, and case management.
    

ADS590 Practicum I (2 cr.)

(440 hours) Students work in a setting which emphasizes the treatment of individuals with addictions and alcohol and drug abuse problems. This work must consist of a minimum of 880 total hours with the experience divided into two 440 hours of practicum. The student is supervised by an experienced Licensed Alcohol and Drug Counselor at a site licensed by the State of Minnesota to provide alcohol and drug counseling. A practicum seminar is taken concurrently with this work and provides an opportunity for discussion of case materials and concerns related to the practicum setting.

Upon completion of the course, students are expected to be able to do the following:

1. Apply theories of chemical dependency and addiction to practice.
2. Utilize the 12 core functions in the treatment of clients.
3. Integrate relevant psychopharmacological principles and research into practice.
4. Incorporate legal and ethical principles into work with clients.
5. Demonstrate a multicultural perspective in counseling practice.
6. Apply knowledge of family systems and sociocultural factors to work with clients.
7. Provide effective counseling to clients with co-occurring disorders/dual diagnoses.

ADS591 Practicum II (2 cr.)

(440 hours) Students work in a setting which emphasizes the treatment of individuals with addictions and alcohol and drug abuse problems. This work must consist of a minimum of 880 total hours with the experience divided into two 440 hours of practicum. The student is supervised by an experienced Licensed Alcohol and Drug Counselor at a site licensed by the State of Minnesota to provide alcohol and drug counseling. A practicum seminar is taken concurrently with this work and provides an opportunity for discussion of case materials and concerns related to the practicum setting.

Upon completion of the course, students are expected to be able to do the following:

1. Apply theories of chemical dependency and addiction to practice.
2. Utilize the 12 core functions in the treatment of clients.
3. Integrate relevant psychopharmacological principles and research into practice.
4. Incorporate legal and ethical principles into work with clients.
5. Demonstrate a multicultural perspective in counseling practice.
6. Apply knowledge of family systems and sociocultural factors to work with clients.
7. Provide effective counseling to clients with co-occurring disorders/dual diagnoses.

ADS592 Practicum Completion Seminar (0 cr.)

Prerequisite(s): ADS551 , ADS552 , ADS553 , ADS554 , ADS555 , ADS556 , ADS557 , ADS558 , ADS590 , ADS591  
Students work in a setting, which emphasizes the treatment of individuals with addictions, alcohol and drug abuse problems, and co-occurring mental health concerns. This work must consist of a minimum of 880 total hours with the experience divided into two 440 hours of practicum at a site licensed by the State of Minnesota to provide alcohol and drug counseling. An experienced, Licensed Alcohol and Drug Counselor (LADC), who is approved by the BBHT to provide supervision, supervises the student on-site. A practicum seminar course is taken concurrently with this field experience, providing opportunities for discussion of case materials and concerns related to the practicum setting. Personal and professional issues relevant to the practicum experience are examined.

Upon completion of this course, students are expected to be able to do the following:

1. Utilize the 12 Core Functions in the treatment of clients.
2. Apply theories of chemical dependency and addiction to clinical practice.
3. Integrate relevant psycho-pharmacological principles and research into practice.                                                                                                                       
4. Incorporate legal and ethical principles into work with clients.
5. Demonstrate a multicultural perspective in counseling practice.
6. Apply knowledge of family systems and socio-cultural factors to work with clients.
7. Provide effective counseling to clients with co-occurring disorders/dual diagnoses.

ADS714 Counseling and Psychological Services and Addiction Studies Practicum II (3 cr.)

Prerequisite(s): PY713  
Students work in a setting which emphasizes the treatment of individuals with addictions, alcohol and drug abuse problems, and co-occurring mental health concerns. This practicum must consist of a minimum of 880 total hours, with the experience divided into two semesters of 440 hours each, at a site licensed by the State of Minnesota to provide alcohol and drug as well as mental health treatment.

The accompanying on‐campus seminar sessions, facilitated by a dually-licensed mental health professional, provide opportunities for discussion of case materials and concerns related to the practicum setting. Personal and professional issues relevant to the practicum experience are examined and discussed. Planning for the integration paper is introduced.

This Counseling Psychology and Addiction Studies Practicum provide a combined clinical experience that meets the Board of Behavioral Health and Therapy’s practicum hour requirements for applications for the LADC and the LPCC licenses. A dually‐licensed mental health professional (LADC and LPCC/LP) must provide the student supervision on site. In addition, the on‐site supervisor must be on the BBHT approved list for supervision.

ADS715 Counseling and Psychological Services and Addiction Studies Practicum Completion (0 cr.)

Prerequisite(s): PY713 , ADS714  
Students work in a setting which emphasizes the treatment of individuals with addictions, alcohol and drug abuse problems, and co-occurring mental health concerns. This practicum must consist of a minimum of 880 total hours, with the experience divided into two semesters of 440 hours each, at a site licensed by the State of Minnesota to provide alcohol and drug as well as mental health treatment.

The accompanying on‐campus seminar sessions, facilitated by a dually-licensed mental health professional, provide opportunities for discussion of case materials and concerns related to the practicum setting. Personal and professional issues relevant to the practicum experience are examined and discussed. Planning for the integration paper is introduced.

This Counseling Psychology and Addiction Studies Practicum provide a combined clinical experience that meets the Board of Behavioral Health and Therapy’s practicum hour requirements for applications for the LADC and the LPCC licenses. A dually‐licensed mental health professional (LADC and LPCC/LP) must provide the student supervision on site. In addition, the on‐site supervisor must be on the BBHT approved list for supervision.

AFST506 Field Research Principles and Practice (Foundational) (1 cr.)

AFST508 Field Research Principles and Practice (Advanced) (1 cr.)

AFST510 African Culture: An Overview (4 cr.)

AFST515 Introduction to Islam in Eastern Africa (4 cr.)

AFST520 Justice and Peace in East Africa (4 cr.)

AFST524 African Marriage and Family: Challenge and Change (4 cr.)

AFST526 Contemporary Political and Economic Realities in Kenya (4 cr.)

AFST528 Sage Philosophy: The Root of African Philosophy and Religion (4 cr.)

AFST530 African Traditional Religion: Major Beliefs, Practices, & Contemporary Forms (4 cr.)

AFST532 Spirituality, Personhood, and Psychotherapy in an African Context (4 cr.)

AFST538 Missions in Africa Today: Methods, Concepts, Practices, and Challenges (4 cr.)

AFST540 African Christian Theology: Historical and Systematic Development (4 cr.)

AFST542 African Feminist Theology: A Source for African Christian Theology (4 cr.)

AFST544 Towards the Inculturation of Religious Community Life in Africa (4 cr.)

AFST546 African Traditional Religion Interprets the Bible (4 cr.)

AFST548 African Independent Churches: Authentic Integration or Separation from Christianity (4 cr.)

AFST550 Gospel and Culture: The African Experience (4 cr.)

AFST552 Moral Teachings and Practices of African Traditional Religion (4 cr.)

AFST570 Introduction to East African Literature: Focus on Religious Conflicts (4 cr.)

AFST572 Introduction to East African Art (4 cr.)

AFST580 Ideology & Practice of Health Ministry in Contemporary Africa (4 cr.)

AFST584 Church in Contemporary Africa: Its Political, Social, and Economic Situation (4 cr.)

AFST586 Sociology of Development/Underdevelopment and African Religion (4 cr.)

AFST590 Thesis (6 cr.)

AFST592 Essay (2 cr.)

HHSM305 Ethical and Legal Issues in Healthcare (3 cr.)

This course explores healthcare trends related to ethical issues and how personal and professional values can affect decision making. An examination of government and economic impacts on healthcare policy and practice is also included.

Upon completion of the course, students are expected to be able to be able to do the following:

1. Explain the accreditation and credentialing process and its role in legal policy and practice changes in healthcare.
2. Analyze the significance of personal and professional ethical values and the role they play in decision making.
3. Identify and analyze the ethical considerations of personal and professional prejudices.
4. Utilize critical reasoning to analyze and evaluate complex ethical and legal issues relating to current healthcare.

HHSM315 Healthcare Communication and Team Strategies (3 cr.)

This course examines principles and skills for choosing appropriate and effective communication among healthcare individuals, teams and patient/clients using verbal and written skills. Verbal and non-verbal channels, listening, person perception, conflict resolution, and communication barriers are explored to encourage the development of communication skills necessary for success in healthcare settings.

Upon completion of this course, students are expected to be able to do the following:

1. Demonstrate effective and objective written communication appropriate for the audience.
2. Determine the most effective means to communicate information in various healthcare situations.
3. Recognize various individual communication styles of members within a health team.
4. Apply verbal communication skills focused on speaking, listening, and interpreting verbal/nonverbal language ensuring mutual understanding.
5. Identify and mediate team behaviors impeding effective teamwork among healthcare teams.
6. Apply strategies to identify, intervene, and prevent collegial conflict.

HHSM400 Workplace Training Strategies in Healthcare (3 cr.)

This course examines how to facilitate concepts of training in the development of professionals in healthcare using adult learning strategies. The course includes assessing learning needs, designing and facilitating training, and measuring learning effectiveness. 

Upon completion of this course, students are expected to be able do to the following:

1. Apply a training model for delivering work-place learning.
2. Incorporate learning needs of adult learners into instructional design.
3. Create measurable learning outcomes.
4. Explore available technology to deliver effective instructional strategies.

HHSM410 Current Issues in Health: Research and Practice (3 cr.)

This course provides strategies needed to make informed decisions in the field of healthcare and human services. Emphasis is placed on gathering and evaluating research on one chosen critical global issue, and developing creative solutions to the topic. An issue chosen could be, but is not limited to, health disparities, aging, immigrant needs, and mental health.

Upon completion of this course, students are expected to be able to do the following:

1. Locate information and research focusing on a global critical issue, using relevant healthcare and human services databases.
2. Evaluate literature for its quality, relevance, and application.
3. Identify different research methodologies, including valid and reliable data collection and analysis for informed decision making in the health and human services sectors.
4. Apply research findings in an evidence-based approach to solution development.

HHSM490 Allied Healthcare Capstone (3 cr.)

Prerequisite(s): All  academic requirements of the student’s program major.  This course is taken in the student’s last semester before graduation.  All general education requirements must be fulfilled.
This capstone course integrates knowledge and skills developed in previous courses and provide an opportunity to apply them to a selected topic in an area of interest. Students select a topic currently confronting the field of study or profession, clearly define the topic using appropriate references and resources, and write and present their comprehensive project.

Upon completion of this course, students are expected to be able to do the following:

1. Demonstrate critical thinking skills.
2. Demonstrate understanding of the ethical implications related to the selected topic.
3. Develop strategies for continuing education and competence in their profession.
4. Communicate using inclusive methods in a variety of modes.
5. Identify management principles relevant to their selected topic.
6. Address diversity as it relates to the selected topic.
7. Identify relevant resources within the related field of study.
8. Recognize and describe trends where applicable.
9. Address the laws, rules, regulations, and policies relevant to the topic

ACM600 Management of Nonprofit Organizations (3 cr.)

This course is an overview of management of nonprofit organizations within the broader societal context. The course examines the broad historic and current context for work in the nonprofit sector; strategic leadership, including board governance and executive leadership within an organizational life cycles framework; concepts of business strategy, strategic planning, benchmarking, and evaluation; and an overview of operations planning. Strategic linkages between an organization’s mission and values, strategic direction, and programming are examined.

Upon completion of this course, students are expected to be able to do the following:

1. Analyze types and characteristics of nonprofit operating principles and structures.
2. Apply concepts of nonprofit accountability and ownership.
3. Analyze the relationship between external factors and organizational programs.
4. Explain operations and characteristics of a board governance model.
5. Compare and contrast strategic planning and strategic management.
6. Create measurable benchmarks for monitoring progress against strategy.
7. Evaluate operating goals, objectives, tactics, and implementation tools.
8. Analyze the role of strategic planning within organizational life, explaining the relationship among organizational mission, strategy, vision, and values.
   

ACM605 Cultural Workplace Dynamics (3 cr.)

This course examines areas of human resource management and workplace dynamics specific to nonprofit organizations. The curriculum addresses the knowledge and skills necessary to lead and work with individuals and teams, including staff, volunteers, board members, and other nonprofit stakeholders. Students learn about organizational culture, workplace dynamics and conflict, generational differences, stakeholder roles and responsibilities, and labor negotiations. Also explored is the development and management of internal and external stakeholders who provide governance and leadership to nonprofit organizations, including a focus on adaptive competencies such as interpersonal skills, supervision, and ethical decision making.

Upon completion of this course, students are expected to be able to do the following:

1. Compare the roles of various staff members and volunteers in a nonprofit organization.
2. Explain the fundamentals of hiring and supervision.
3. Analyze the ethical duties of the board of directors.
4. Analyze key skills required for employee supervision and interpersonal dynamics.
5. Identify how to create teams and collaborations with different organizational stakeholders.
6. Use conflict management approaches.
7. Assess strategies for engaging diverse internal and external organizational stakeholders.

ACM610 Cultural Studies (3 cr.)

This course examines the role of the arts and culture in global societies, how managers facilitate and present artists’ work, and the roles played by various stakeholders in cultural development in diverse communities. The role of arts criticism and how art is assessed in diverse cultures is also discussed.

Upon completion of the course, students are expected to be able to do the following:

1. Explain creative processes and the work of artists.
2. Analyze the qualities and impacts of different works of art.
3. Relate the role of the artist to the role of the arts organizations and arts managers.
4. Compare cultural and artistic practices in various cultures and communities.
5. Describe how organizational, social, and physical constructs impact the work of artists and how audiences experience art.
    

ACM615 Cultural Policy and Leadership (3 cr.)

This course examines the challenges to cultural managers presented by political, economic, and social conditions both nationally and internationally. The policy and leadership roles of cultural managers and an overview of organizational and operational models are presented. Other topics include development of public policy, the role of advocacy and political engagement, leadership theories, strategies for effective engagement with institutional and community decision makers, and the current and emerging trends affecting cultural organizations.

Upon completion of this course, students are expected to be able to do the following:

1. Identify and articulate key issues, environmental situations, and current trends facing the culture industry nationally and internationally.
2. Analyze the political, economic, and social context of a current arts issue and the resulting impact on public policy.
3. Discuss and compare the concept of public policy as it relates to culture in different societies.
4. Analyze various approaches to and theories of leadership.
5. Analyze effective communication models for leadership and advocacy.
6. Strategize effective techniques to influence public policy.

ACM620 Communications for Cultural Managers (3 cr.)

This course strengthens students’ communication skills for a career in arts management, focusing both on skills needed in the field and in academic communications. The course covers requirements for academic research, synthesis of research, organization of writing, and proper citation. Using analysis and problem-solving methods, students consider what communication approaches to employ in a variety of situations arts managers face. Also explored is the students’ ability to speak confidently and effectively in a variety of public speaking situations.

Upon completion of this course, students are expected to be able to do the following:

1. Demonstrate critical thinking skills in the documentation, understanding, and analysis of academic research, industry reports, and sector practices.
2. Locate and use scholarly or peer reviewed research in class projects, papers, and peer presentations.
3. Discuss requirements for academic research and presentations.
4. Evaluate and demonstrate effective oral communication strategies.
5. Apply diverse communication tools and strategies to engage diverse organizational stakeholders.
6. Analyze an organization’s objectives and how to make an effective case for support modulated to different stakeholders.

ACM625 Cultural Programming & Evaluation (3 cr.)

Prerequisite(s): ACM600  
This course explores the concept planning, design, decision making, and evaluation processes during the start-up, implementation, and completion phases of cultural programs and projects. Linkages between an organization’s strategic direction and artistic programming are examined. Artistic and management staffing, marketing and budget planning, community involvement, and evaluation methods appropriate to measure the success of cultural programming are covered.

Upon completion of this course, students are expected to be able to do the following:

1. Apply the principles of program development, implementation, and evaluation.
2. Recognize program life cycles.
3. Apply appropriate program/project management tools.
4. Analyze the impact on program development by organizational mission, structure, systems, and external factors.
5. Identify and write measurable program outcomes for evaluation purposes.
6. Apply evaluation information to program management decision making.

ACM630 Fund Development (3 cr.)

This course examines techniques, tools, and strategies needed for the development of contributed revenue in nonprofit organizations. Topics include development and assessment of an organization’s fund development plan; preparation of grant proposals, other type of appeals, and special events; coordination of capital campaigns and planned giving; and examination of how different types of organizations manage fund development needs. Also discussed are the donor’s viewpoint and emerging trends in philanthropy, and the ethics and legalities of fundraising.

Upon completion of this course, students are expected to be able to do the following:

1. Identify funding opportunities appropriate to an organization.
2. Evaluate components of various types of fundraising campaigns.
3. Discuss role of staff and board members in meeting fundraising objectives.
4. Evaluate a targeted funding appeal.
5. Design a contributed revenue strategy.
6. Summarize the adequacy of an organization’s fund development program and position.
7. Assess the ethical implications of various fundraising strategies.

ACM635 Ethics and Arts Law (3 cr.)

This course examines the various laws and standards that have been developed to guide, monitor, and/or regulate the behavior of individuals and organizations in the arts, and the various legal structures created to deliver and manage art.  The tensions between artistic expression, property rights, and privacy are explored, as well as the diverse responsibilities of the arts organization and management.

Upon completion of this course, students are expected to be able to do the following:

1. Differentiate between ethical and legal rights and responsibilities.
2. Compare the processes for establishing and operating for profit and nonprofit organizations.
3. Identify the various conflicts between public and private interests as they relate to the cultural organizations.
4. Identify professional ethical guidelines for dealing with artists and their work.
5. Develop and apply a personal ethical framework for decision making.
6. Identify and analyze key legal issues that impact cultural organizations.
7. Utilize asset management strategies that meet legal requirements and fit an ethical framework.
8. Apply legal principles for resolving conflicts.
9. Interpret intellectual property laws.

ACM645 Marketing for Nonprofits (3 cr.)

The course examines practical strategies and trends in marketing for small and mid-sized nonprofit organizations. Topics include the role of marketing in nonprofits, marketing research and planning, marketing’s impact on organizational revenue, relationship between marketing and fund development, types of marketing tools and strategies, audience identification and development, and role of staff and board of directors in nonprofit marketing.  Also explored is the role of technology and social media in marketing.

Upon completion of this course, students are expected to be able to do the following:

1. Characterize a nonprofit audience profile in preparing effective marketing strategies.
2. Employ positioning strategies, branding, and target marketing to benefit the organization.
3. Identify the proper role and benefits of various marketing tools.
4. Apply modern marketing approaches using appropriate technology to nonprofits.
5. Develop an effective marketing plan.
6. Describe the role of marketing in a nonprofit organization.

ACM650 Arts Education (3 cr.)

This course presents participants with information and tools to analyze, assess, improve, and create education programs for arts and cultural organizations. By examining current national research and trends in arts education, and national and local resources, students gain both a theoretical and practical grounding in best practices for education programming for arts and cultural organizations.

Upon completion of this course, students are expected to be able to do the following:

1. Articulate a rationale for arts education informed by current practice and research.
2. Identify local as well as national arts education resources and the forces that affect arts education.
3. Examine best practices and standards in arts education programs and partnerships.
4. Analyze the role of community stakeholders and partners in arts education, and most frequently used delivery systems.
5. Evaluate arts education program designs.
6. Create arts education programs that provide quality arts education, meet demonstrated community need, and effectively advance an organization’s mission.

ACM655 Arts and Community Development (3 cr.)

This course explores vitality in geographic communities and the unique role played by culture. The dynamic relationships that exist between artists, cultural organizations, and communities and ways that culture can be an active agent or catalyst for economic, social, and civic development are explored. Topics include a historical overview of the community development field, concepts of creative community building, and how the civic and economic impact of the arts can be measured. Case studies of cooperative partnerships are explored. Specific areas of concentration include arts-based community-building strategies, and how indicators are used to measure outcomes are explored.

Upon completion of the course, students are expected to be able to do the following:

1. Discuss the unique role of arts in the development of social and economic capital.
2. Analyze characteristics of community development programs, including who is benefiting and what are the power relationships.
3. Identify and assess the assets of geographic communities.
4. Discuss economic and social indicators relevant to community development.
5. Articulate the process of engaging community members in the planning, implementation, and evaluation of community projects.
6. Design effective, measurable community development programs that integrate cultural assets.

ACM660 Nonprofit Financial Management (3 cr.)

This course presents generally accepted financial management principles and practices applicable to nonprofit organizations. Financial statements and reports are interpreted and analyzed, and financial analysis tools are applied to describe and evaluate the financial condition of nonprofit organizations. Related topics include budgeting, description of financial systems, and legal reporting requirements for nonprofit organizations.

Upon completion of this course, students are expected to be able to do the following:

1. Interpret and evaluate the financial condition of an organization utilizing financial statements.
2. Utilize financial statements as a basis for decision making.
3. Prepare and analyze operating budgets.
4. Employ the use of budgeting and financial monitoring systems to support decision making.
5. Describe general financial issues within a nonprofit organization.
6. Explain the standards utilized by watchdog organizations.

ACM680/681 Residency/Capstone Progression (3 cr.)

Students are expected to complete all hours of the residency working at one cultural organization. The residency is a culminating program experience of at least 240 hours in a cultural organization that prepares students for employment or advancement in the field of arts and cultural management. Knowledge and skills acquired through coursework are applied and evaluated. Plans for additional personal and professional development are considered. Research on the capstone topic continues during the course of the residency.

Upon completion of this course, students are expected to be able to do the following:

1. Reflect upon and assess the development of professional skills related to the residency.
2. Apply cultural management skills ethically and effectively within the residency organization.
3. Utilize supportive communication with supervisors, peers, and subordinates.
4. Analyze the organizational components of the residency institution.
5. Develop a capstone proposal, including topic statement and primary research sources.

ACM690 Capstone Seminar (3 cr.)

This culminating course provides the opportunity for students to synthesize and present the concepts, knowledge, and experiences gained from completion of all coursework and the residency.

Upon completion of the course, students are expected to be able to do the following:

1. Evaluate information and sources critically.
2. Synthesize knowledge, skills, and experiences about arts and cultural management.
3. Employ format, structure, tone, and APA style appropriate for the paper.
4. Deliver capstone papers to supervisors and peers.
5. Discuss and critique peer presentations using a supportive communication style.

BUxxx Elective Choices ( cr.)

Students may select any 300 or 400-level business, human resource management, or marketing course as an elective.  Courses may be found at Undergraduate Requirements and Shared Core Courses , Human Resource Management, B.S. , and Marketing, B.S.    Students can also select one of the following information technology courses: IT301 Information Technology Perspectives, IT312 Emerging Trends in Business Technology, IT440 Business Intelligence Fundamentals, IT457 Cloud Computing Fundamentals, or IT305 Enterprise Architecture Fundamentals.  Courses may be found at Information Technology, B.S.  

Students who anticipate enrolling in the Master of Business Administration (MBA) at Saint Mary’s University may take MBA610  Organizations and Human Behavior or MBA613  Ethical Leadership. The B.S. completion program director must advise the student and approve enrollment in the graduate course. The graduate course must be taken within the final 12 credits of the B.S. completion degree. The graduate course may be applied to the program requirements for Saint Mary’s MBA program, if the student earns a grade of B or higher in the course.

BU300 Accounting Principles (3 cr.)

This course is designed to give students the foundations of financial accounting and reporting practices used by decision makers in today’s business environments. Financial accounting methods, the accounting cycle, internal controls, and accounting practices for different types of business entities are examined.  Also examined are Generally Accepted Accounting Principles (GAAP) used in the preparation of financial statements.

Upon completion of this course, students are expected to be able to do the following:

1. Explain the basic Generally Accepted Accounting Principles (GAAP).
2. Analyze company transactions and prepare journal entries in accordance with GAAP.
3. Prepare financial statements according to GAAP.
4. Describe the different types of accounting systems.
5. Evaluate the information generated by and obtained from company accounting records.
6. Apply knowledge of accounting principles, theories, and concepts to company transactions.
7. Analyze and explain the impact of a particular decision on the financial statements of an entity.
8. Identify the various reporting requirements for different types of business entities.

BU400 Business Law (3 cr.)

This introductory course examines the legal context for business, including the legal and regulatory system, the law of contracts, property laws and torts, and forms of business organization, including partnerships and corporations. The course also introduces law and regulation which affect business activities, including employment law, securities, antitrust, bankruptcy, consumer protections, and environmental laws.

Upon completion of this course, students are expected to be able to do the following:

1. Recognize the variety of legal issues present in their day-to-day business dealings and transactions.
2. Understand how the American legal system functions with how it interrelates with and impacts the world of business and organizations.
3. Make business decisions which take into account legal considerations.
4. Describe methods used to protect themselves and their organizations from adverse legal consequences.
    

BU403 Applied Business Statistics (3 cr.)

This course introduces students to descriptive and inferential statistics for use in business-related applications. Measures of central tendency and dispersion, simple probability, data analysis, and statistical inference are examined. The use of computer software for analyzing statistical data is addressed.

Upon completion of this course students are expected to be able to do the following:

1. Extract information from sample data through both graphical and numerical methods.
2. Examine how probability can be used to make an inference about a population from information contained in a sample.
3. Determine the probabilities associated with both discrete and continuous random variables.
4. Estimate population means and proportions on a single sample selected from population of interest.
5. Use the sampling distribution of a sample statistic to assess the reliability of the estimate.
6. Utilize sample data from a variety of resources to make estimates, decisions, or generalizations about a larger set of data.
7. Identify various software resources to aid in analyzing data.

BU407 Financial Management (3 cr.)

This course is an introduction to the theory and practice of financial management of organizations. Topics covered include the assessment of types of business entities and capital acquisition sources, basic financial statement analysis, the assessment of how income taxes impact the financial decision-making process, the evaluation of capital projects using the time value of money concepts, management of an entity’s current assets and current liabilities, and the maximization of shareholder wealth.

Upon completion of this course, students are expected to be able to do the following:

1. Identify and describe the various forms of business organizations and the different ways in which they are financed.
2. Explain the financial reporting requirements for different types of business entities.
3. Apply the principles of managing current assets and current liabilities to different types of business entities.
4. Assess the existence of management problems or opportunities by analyzing company financial statements and making comparisons to other companies in the same industry.
5. Compute net present values calculations and use them in financial decision making.
6. Prepare cash flow budgets.
7. Prepare a breakeven analysis for profit planning.
8. Identify and explain how the actions of the federal government may impact financial decision making.

BU490 Strategic Management Capstone (3 cr.)

Prerequisite(s): All academic requirements of the student’s program major. This course is taken in the student’s last semester before graduation. All general education requirements must be fulfilled.
This course integrates knowledge and skills developed in a student’s major course of study. Students integrate and apply knowledge and skills acquired throughout their academic programs. Students also demonstrate professional communications via written reports and oral presentations, outline continuing education strategies, and analyze ethical and diversity issues in business organizations.

Upon completion of this course, students are expected to be able to do the following:

1. Demonstrate critical thinking skills related to their major field of academic study.
2. Analyze the environmental variables and available resources affecting business-related issues and strategies.
3. Synthesize various business-related strategies.
4. Identify management principles relevant for business professionals.
5. Assess the impact of ethical decisions in various business organizations.
6. Address diversity in various business environments.
7. Develop strategies for continuing education in their academic field of study.
8. Communicate using inclusive methods in a variety of modes.
9. Recognize current trends in their academic field of study.
10. Demonstrate interpersonal communication and collaboration skills required in various business settings.
     

BU/BIXXX Elective Choices (each 3 cr.)

BU/HRXXX Elective Choices (each 3 cr.)

BU/MKXXX Elective Choices (each 3 cr.)

MBA505 Special Topics: Project Planning (1 cr.)

This course explores current topics for business leaders to build competency through an examination of contemporary issues.  The course covers summarized information on the topic assigned, including theories, practical application, and examples. 

Upon completion of this course, students are expected to be able to do the following:

1. Identify and implement practical application of the content area.
2. Identify appropriate ethical considerations related to the given topic.
3. Demonstrate emerging knowledge of the topic.
4. Analyze and evaluate the need for additional resources, including appropriate collaboration with other disciplines, professionals, and/or systems.

MBA506 Special Topics: Project Scheduling (1 cr.)

This course explores current topics for business leaders to build competency through an examination of contemporary issues.  The course covers summarized information on the topic assigned, including theories, practical application, and examples. 

Upon completion of this course, students are expected to be able to do the following:

1. Identify and implement practical application of the content area.
2. Identify appropriate ethical considerations related to the given topic.
3. Demonstrate emerging knowledge of the topic.
4. Analyze and evaluate the need for additional resources, including appropriate collaboration with other disciplines, professionals, and/or systems.

MBA507 Special Topics: Quality Management (1 cr.)

This course explores current topics for business leaders to build competency through an examination of contemporary issues.  The course covers summarized information on the topic assigned, including theories, practical application, and examples. 

Upon completion of this course, students are expected to be able to do the following:

1. Identify and implement practical application of the content area.
2. Identify appropriate ethical considerations related to the given topic.
3. Demonstrate emerging knowledge of the topic.
4. Analyze and evaluate the need for additional resources, including appropriate collaboration with other disciplines, professionals, and/or systems.

MBA508 Special Topics: Risk Management (1 cr.)

This course explores current topics for business leaders to build competency through an examination of contemporary issues.  The course covers summarized information on the topic assigned, including theories, practical application, and examples. 

Upon completion of this course, students are expected to be able to do the following:

1. Identify and implement practical application of the content area.
2. Identify appropriate ethical considerations related to the given topic.
3. Demonstrate emerging knowledge of the topic.
4. Analyze and evaluate the need for additional resources, including appropriate collaboration with other disciplines, professionals, and/or systems.

MBA509 Special Topics: International Development (1 cr.)

This course explores current topics for business leaders to build competency through an examination of contemporary issues.  The course covers summarized information on the topic assigned, including theories, practical application, and examples. 

Upon completion of this course, students are expected to be able to do the following:

1. Identify and implement practical application of the content area.
2. Identify appropriate ethical considerations related to the given topic.
3. Demonstrate emerging knowledge of the topic.
4. Analyze and evaluate the need for additional resources, including appropriate collaboration with other disciplines, professionals, and/or systems.

MBA511 Special Topics: Enterprise Architecture (1 cr.)

This course explores current topics for business leaders to build competency through an examination of contemporary issues.  The course covers summarized information on the topic assigned, including theories, practical application, and examples. 

Upon completion of this course, students are expected to be able to do the following:

1. Identify and implement practical application of the content area.
2. Identify appropriate ethical considerations related to the given topic.
3. Demonstrate emerging knowledge of the topic.
4. Analyze and evaluate the need for additional resources, including appropriate collaboration with other disciplines, professionals, and/or systems.

MBA512 Special Topics: Technology Portfolio Management (1 cr.)

This course explores current topics for business leaders to build competency through an examination of contemporary issues.  The course covers summarized information on the topic assigned, including theories, practical application, and examples. 

Upon completion of this course, students are expected to be able to do the following:

1. Identify and implement practical application of the content area.
2. Identify appropriate ethical considerations related to the given topic.
3. Demonstrate emerging knowledge of the topic.
4. Analyze and evaluate the need for additional resources, including appropriate collaboration with other disciplines, professionals, and/or systems.