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2005-2006 CATALOG


College of Business Administration

John C. Gardner, Dean
  Mission Statement: In support of the University of New Orleans’  mission, the College of Business Administration will provide high quality undergraduate and graduate business education, intellectual contributions, and related services that are valued by and will continuously improve the local, regional, and global communities of our stakeholders.
  The College of Business Administration offers the following four-year programs of study: accounting; business administration; business administration (computer science option); economics; finance; hotel, restaurant, and tourism administration; management; entrepreneurship; and marketing.
 Theoretical and case study methods are employed to develop problem-solving and decision-making abilities which lead to the intellectual growth of business students preparing for positions of responsibility in the community. In order to produce this quality of graduate, the College has the specific objectives of:
1.  ‑creating and maintaining curricula which provide a common body of knowledge in the field of business administration as well as a broad liberal arts and science background;
2.  ‑instructing in a manner to instill lasting concepts and thinking ability;
3.  ‑encouraging faculty research and development to maintain instructional relevancy to the present and future; and
4.  ‑maintaining a continuing service to the civic and business community of the greater New Orleans area.

Minors in Business
  The following minors in the College of Business Administration are available to all students:
     Accounting
     Economics
     Entrepreneurship
     Environmental Economics
     Global Business Studies
     Hotel, Restaurant and Tourism Administration
     Information Systems Management
     Management
     Marketing
  Requirements for these minors may be found under each major program description in the College of Business   Administration section.
  The following minor in the College of Business Administration is available to non-business administration students only:
  Business Administration

Accreditation

  The following undergraduate and master’s programs in business and accounting offered by the College of Business Administration, University of New Orleans, are accredited by the Association to Advance Collegiate Schools of Business (AACSB International):
Business, Bachelor of Science Degree:
     Economics
     Finance
     Business Administration
     Business Administration (Computer Science Option)
     Hotel, Restaurant, and Tourism Administration
     Management
     Entrepreneurship
     Marketing
Business and Accounting, Bachelor of Science Degree:
     Accounting
Master’s Degree:
     Master of Business Administration
     Master of Science in Accounting
     Master of Science in Accounting (Taxation Option)
     Master of Science in Health Care Management
     Master of Science in Hospitality and Tourism

Requirements for the
Bachelor of Science Degree

  Students must earn a minimum of 120 semester hours and at least 50 percent of the business credit hours required for the business degree at the University of New Orleans.
  Students transferring from another University are required to take at least 15 hours in their major area in the College of Business Administration at UNO. Those transfer students majoring in Business Administration, including the Computer Science option, must take 21 hours of business courses at UNO, including 18 hours at the junior or senior level.
 Students are also held responsible for knowing degree requirements, for enrolling in courses that fit into their degree programs, and for taking courses in the proper sequence to ensure orderly progression of work.
 Each student is held responsible for notifying the college office of graduation plans at the beginning of the semester preceding the student’s final semester. At that point, a graduation checkout sheet is prepared which outlines the student’s current scholastic position and indicates the course requirements remaining for the degree.
 Students in the College of Business Administration are strongly encouraged to complete English 1158 with a C or better and Mathematics 1115 at the earliest possible time in their college career. Several required sophomore-level courses have these courses as prerequisites.
 At least 50 percent of a business student’s curriculum must consist of coursework outside the College of Business Administration. Nine hours of economics and six hours of business statistics may be counted as non-business courses for this requirement.
 In addition to the general degree requirements (listed elsewhere in this catalog), each student must complete the college degree requirements as follows.

General Education Course Requirements
    
Courses                                                                                     Cr. Hrs.
Mathematics 1115 or 1125, 2314                                                    6
Science                                                                                           11
 ‑‑ Must include eight hours of one science (two of them laboratory) and three hours of another. One of the sciences must be biology and the other must be chemistry, geology, or physics.
English                                                                                            12
 ‑English 1157, and 1158 or 1159 or its equivalent with a grade of C or better, plus six additional hours in literature. A passing grade in the English 1158 Proficiency Exam is required for all degrees. Writing courses and courses in grammar will not meet the literature requirement.
Humanities, Arts and Social Sciences                                                12
 ‑Completion of at least six semester hours in each area. Minimum of six hours must be at or above the 2000 level. Economics courses are not viewed as social science courses for business students but rather as business courses. Three hours (Arts) must be selected from fine arts, theater- or dance-related drama1, or music. Three hours must be selected from foreign languages above the level of 1000 or 1011, English2, philosophy, fine arts, music, drama, communications1. Six hours must be chosen from geography, anthropology, political science, sociology, psychology, history, or urban studies3.
Computer Literacy                                                                              3
 See “Business Administration Course Requirements” below.
Non-Business courses                                                                         9
 ‑A student may use no more than three hours credit taken in health and physical education courses, six hours taken in military science courses, six hours taken in religion, or a maximum of six hours combined credit in these three areas. The College of Business Administration accepts up to two hours of credit for ACOR 1001 and 1006 (or equivalents) for non-business electives. HRT majors are required only to take six hours of non-business courses.

1 ‑Drama and Communications courses that are theater- or dance-related (Arts) are indicated by an asterisk in the listing of courses.
2 ‑Any literature course in English used to fulfill the literature requirement listed under English above shall not count toward the humanities requirement.
3 ‑Other subjects listed under the social sciences in Areas of Concentration (see General Education Course Requirements of the University Regulations section) may not count for this General Degree Requirement.

Business Administration Course Requirements
Courses                                                                                            Cr. Hrs.
Accounting 2100, 2130 (or 3121 & 3122)                                           6
Business Administration 2780                                                               3
 ‑‑This course will satisfy the computer literacy requirement    listed in the General Education Course Requirements above.
Business Administration 3010                                                               3
HRT majors take Hotel, Restaurant and Tourism 3016
Economics 1203, 1204                                                                        6
Finance 3300                                                                                       3
Management 2790, 3401, 3402, 4480                                                 12
 ‑HRT majors take Management 3467 in lieu of Management
 3402 and Hotel, Restaurant and Tourism 4000 in lieu of
 Management 4480
Marketing 3501                                                                                   3
Quantitative Methods–Business & Economics 2786, 2787                    4
 HRT majors are not required to take Quantitative
 Methods–B&E 2786 or 2787

  A maximum of six credit hours from any of four 1000-level courses: Business Administration 1000, or Economics 1000, or Economics 1273, or Finance 1330, may be used for credit toward a degree in the College of Business Administration unless a particular curriculum has restrictions which supersede this regulation. (Business Administration 1000, Economics 1000, and Finance 1330 are not open to students enrolled in the College of Business Administration who have completed 30 hours of university credit.)
  Additionally, completion of the prescribed course of study in one of the following programs is required for the Bachelor of Science degree. To insure optimum exposure to advanced courses, all students must schedule at least 30 hours of 3000- and/or 4000-level courses.
  All majors in the College of Business Administration must demonstrate their possession of global awareness by passing two courses from the college’s list of courses designated as global awareness courses.
  A 2.0 average must be earned in all courses taken at UNO and in all courses taken at UNO in the student’s major as a requirement for graduation.
  Transfer credit must be validated when it is substituted for a junior- or senior-level business course if the transfer credit was earned at a lower level than UNO requires for the course it is replacing. Transfer students should contact the college office concerning the procedures to be followed in this process.

Division of Business and Economic Research

  The Division of Business and Economic Research (DBER) facilitates and supports academic research and the publication of research findings in a variety of business fields. The DBER is a member in the Association for University Business and Economic Research, an organization that includes 100 research institutes internationally. By providing a wide range of resources and services to enhance the ability for faculty to conduct quality research, the DBER reinforces the efforts of the College of Business Administration to recruit and retain outstanding faculty and ­students.
  The DBER is a primary participant in the Louisiana Census Data Center network. In this role, it regularly collects and disseminates socioeconomic statistics to private firms and government agencies; provides technical assistance, data analysis, referral services, and data use consultation; conducts training in access and applications of socioeconomic data; and performs and publishes research on demographic and economic characteristics of Louisiana and its component areas. 
  The results of its quarterly forecasting model of employment by sector and other local indicators for the New Orleans metropolitan area are published in the Metropolitan Report: Economic Indicators for the New Orleans Area. These results are widely used by the New Orleans business community.
  The DBER is an authority for economic and demographic information, analysis, and forecasts on the New Orleans area. The DBER staff serves on various community-based boards and committees with special focus on local and state economic and demographic conditions. Together with faculty from the School of Hotel, Restaurant and Tourism Administration, the Hospitality Research Center was formed, which is a Center of Excellence. The Hospitality Research Center has produced a number of tourism and hospitality research studies for local, state and out-of-state clients.

Hospitality Research Center

  The Hospitality Research Center at the University of New Orleans is a collaborative effort of the Division of Business and Economic Research (DBER) and the Lester E. Kabacoff School of Hotel, Restaurant and Tourism Administration (HRT). Each faculty member of the School of HRT has broad experience in the tourism and hospitality industry and has extensive academic preparation. Working together, in cooperation with the professionals in the Division of Business and Economic Research, the UNO DBER/HRT research program is consistently recognized for research productivity in the hospitality field. The function of the Hospitality Research Center is to provide a variety of research services to hospitality and tourism organizations.

Center for Economic Development

  The Center for Economic Development was established in 1978 as a joint effort of the state and federal government to work cooperatively with local agencies and non-profit organizations to create an environment which encourages economic diversification and growth. The Center at UNO is part of a network of over 65 university center programs funded by the U.S. Department of Commerce, Economic Development Administration throughout the United States which help to direct the technical and human resources of institutions of higher education to their surrounding communities. The Center the entire state of Louisiana and has been engaged in a wide variety of research and technical assistance programs involving resources from within the College of Business Administration as well as other colleges and community service units at UNO.
  The Center assists local community and economic development agencies in preparing strategic plans to direct their growth and development programs and in preparing demographic and market studies of the opportunities that may exist to attract new business and retain and nurture existing firms. The Center also publishes research bibliographies on various aspects of economic and community development, assists in the preparation of grant applications and sponsors conferences and seminars which present concepts, information and techniques that may be helpful to local agencies and non-profit organizations whose focus is economic development at the state, regional or local level. The Center also offers an economic development internship program that allows local organizations to retain the services of graduate research assistants for periods of up to one year to work on specific projects or within a particular program. These internships provide the equivalent of an extended staff member for local organizations that very often have limited resources.

Small Business Development Center

  The Small Business Development Center (SBDC) was established in 1983 with funding provided by the U.S. Small Business Administration, the Louisiana Department of Economic Development and the University. The SBDC is one of 13 centers affiliated with the Louisiana Small Business Development Center Network. The primary purpose of the SBDC is to provide small business counseling, management assistance and research services to new and existing businesses using faculty, staff, and student resources. These services are available at no charge to small business owners and/or managers as well as to individuals who are considering the establishment of a small business. The SBDC also offers educational programs such as seminars and workshops that are designed to sharpen the managerial skills of small business owners. The SBDC is the area administrator of the nationally acclaimed FastTrac Entrepreneurial Training Program. The Center is located in downtown New Orleans. The website is http://www.uno.edu/~sbdc.

Louisiana International Trade Center

 The Louisiana International Trade Center (LITC) at UNO was established in September of 1984 with funding provided by the U.S. Small Business Administration and the Louisiana Department of Economic Development. The LITC is a statewide program which operates through the network of university-based Small Business Development Centers to identify and promote small business export/import opportunities. The LITC provides business counseling and management assistance to existing and new small businesses that want to engage in international export/import activities. The LITC also coordinates and conducts export and import trade seminars and workshops throughout the state and serves as an information resource center. The counseling and management assistance services are provided at no charge. A nominal fee is charged for seminars and workshops. The LITC is located in the World Trade Center in downtown New Orleans. The website is http://www.uno.edu/~litc.

Real Estate Market Data Center

  The Real Estate Market Data Center offers three groups of services ­– professional real estate education, primary market data, and contracted research. The real estate community is served through seven short continuing education courses, an annual forecast seminar, and a 30-hour post-licensing course. These offerings are described at http://www.uno.edu/~remdc.
  The Center offers descriptive and transaction data on one-to-four family housing sales for firms active in real estate valuation, construction, lending, and brokerage. These subscriber services provide users with monthly information on individual  property transactions as well as forecasts of expected and current market conditions in all geographic areas covered by the data service. The two primary research services are appraisal comparables for appraisers and analyses of the overall real estate marketplace.
  Annually, an overall analysis of the real estate market is also available to subscribers and the general public. This inexpensive study describes current conditions and forecasts future conditions for single-family and condominium housing by neighborhood. The study also reviews apartment, hotel, office, retail, and warehouse occupancy and rents.
  Contract research for local state and federal agencies focusing on market analysis, environmental effects on property values and real estate cost benefit studies is an on-going part of the Center’s mission.

Major Programs     

Bachelor of Science Degree in Accounting
Department of Accounting Mission
  The mission of the Department of Accounting is to provide programs, at both the undergraduate and graduate levels, that prepare our students for careers as professional accountants in public practice, industry, and other areas, and for advancement into graduate programs. We will do this by maintaining high academic standards, superior teaching, quality research, significant service, and the effective use of technology. We adhere to the core values of continuous improvement, the heist ethical standards, and diversity in the educational environment.

Statement of Goals
   1. ‑The Department will provide intellectual contributions that benefit the academic and professional communities.
   2. ‑The Department of Accounting faculty will provide accounting instruction in support of our departmental mission.
   3. ‑The Department will provide service to national, regional and local professional associations and to the University and local communities.
   4. ‑Department of Accounting faculty will actively work to increase retention among its student population

Goals of Bachelor of Science in Accounting
• ‑Our students will demonstrate a proficiency in financial accounting concepts.
• ‑Our students will demonstrate a proficiency in auditing concepts.
• ‑Our students will demonstrate a proficiency in individual income taxation concepts.
• ‑Our students will demonstrate a proficiency in managerial accounting concepts.
• ‑Our students will demonstrate a proficiency in accounting information systems concepts.
• ‑Our students will demonstrate a proficiency in governmental accounting concepts.
• ‑All graduates will demonstrate the effective use of computers and information technology.
• ‑All graduates will demonstrate a proficiency in conducting accounting and tax research.
• ‑The Department will offer an academic program that is flexible for our students, given our resources.

Accreditation

  In addition to college-wide accreditation, the Bachelor of Science in Accounting and the Master of Science in Accounting programs are separately accredited by AACSB International.

Admissions Requirements

  College of Business Administration students are eligible to declare a major in accounting if they have thirty semester hours earned and an overall average of 2.2 or higher on all work taken prior to declaring an accounting major.
 The Department of Accounting ordinarily requires 15 hours of accounting courses to be taken in residence at UNO in order to receive an undergraduate degree in accounting. The accounting faculty strongly urges students with less than a 3.0 GPA not to take more than six hours of accounting per semester.

CURRICULUM IN ACCOUNTING
Non-College of Business Administration
  Course Requirements                                                              Cr. Hrs.
English 1157, 1158 or 1159                                                           6
English Literature*                                                                          6
Humanities and Arts* 1, 2                                                              6
Mathematics 1115 or 1125, 2314*                                                6
Non-Business Electives*                                                                9
Sciences*                                                                                     11
Social Sciences* 1                                                                         6
                                                                                                 Total 50

College of Business Administration
  Course Requirements                                                              Cr. Hrs.
Business Administration 2780, 3010, 3021                                     9
Business Electives2, 3                                                                    3
Economics 1203, 1204                                                                  6
Finance 3300                                                                                 3
Management 2790, 3401, 3402, 4480                                          12
Marketing 3501                                                                             3
Quantitative Methods-B&E 2786, 2787                                         4
                                                                                                 Total 40

Accounting Course Requirements                                            Cr. Hrs.
Accounting 2100, 3120, 3121, 3141                                           10
Accounting 3122, 3123, 3124, 3131, 3152, 3161                       18
Accounting Elective4                                                                    3
                                                                                                 Total 31
                                                                                    Grand Total 121

*See General Education Course Requirements in the section on University Regulations.

1 ‑At least six hours of Social Sciences or Humanities must be at or above the 2000 level.
2 ‑Accounting majors must satisfy a public speaking requirement. This can be accomplished by taking Drama and Communications 2650 as a humanities elective or Management 3472 as a business elective.
3 May be 4000-level accounting course.
4 Must be 4000-level course.

Bachelor’s and Master’s Degrees
  Students who are pursuing an undergraduate degree in accounting at UNO and who wish to pursue a Master of Science in Accounting or Master of Science in Accounting – Taxation Option degree to fulfill the 150-hour requirement for the CPA exam should take nine hours of 4000-level accounting courses during their junior/senior year. This can be accomplished by using the three hours of accounting electives and six hours of business electives, and completing other work assigned by the instructor in addition to regular course requirements in these 4000-level courses. Upon filing an “Application for Candidacy, Masters Degree,” students in the Master of Science in Accounting programs at UNO must petition the Graduate School to obtain credit for these nine hours of 4000-level accounting courses toward their graduate degree. Students who plan to continue for a Master of Science  in Accounting or a Master of Science in Accounting – Taxation Option degree at UNO should take the GMAT exam and apply to their respective programs during their junior year. Students wishing to pursue this option must be registered under a 1996 or later undergraduate catalog.

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