College of Business Administration

James W. Logan, Jr., Dean
Mission Statement: The Mission of the College of Business Administration is to deliver a quality business education to our international, regional, and local communities through teaching, research, service to our stakeholders, and the effective use of technology. We will facilitate economic development and entrepreneurial activity, and adhere to the core values of continuous improvement, high ethical standards, and diversity in the educational environment.

The College of Business Administration offers the following four-year programs of study: accounting; business administration; business administration (computer science option); entrepreneurship; finance; hotel, restaurant, and tourism administration; management; 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 metropolitan area.

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):

Minors in Business
The following minors in the College of Business Administration are available to all students:

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:

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 degree audit 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

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. Film, Theater and Communication Arts courses that are theater- or dance-related (Arts).
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

• HRT majors take Hotel, Restaurant and Tourism 3016
• HRT majors take Management 3467 in lieu of Management 3402 and Hotel, Restaurant and Tourism 4000 in lieu of Management 4480
• HRT majors are not required to take QMBE 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.

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.

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.

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; 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 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. The Center’s website is www.ced.uno.edu.

Small Business Development Center
The University of New Orleans, along with other area universities, is a collaborative partner of the Louisiana Small Business Development Center (LSBDC) Greater New Orleans Region.  The Small Business Development Center (SBDC) was established in 1983 with funding from the U.S. Small Business Administration, Louisiana Economic Development and university support. The LSBDC Greater New Orleans Region is a member of the state-wide SBDC network. SBDC provides business consulting technical assistance and business training for existing or new small businesses in the Greater New Orleans area and the surrounding 10 parish Region including the Bayou Region. Assistance includes business planning, loan package preparation, website development, logo design, marketing, management, research, finding sources of funding, accounting and legal issues. Business training is provided on a variety of topics for a small fee. Business consulting services are free and available by appointment.   The SBDC also operates an International Trade Program which supports state-wide development and expansion of import/export businesses and international trade.  The SBDC is staffed with an experienced team of business consultants.  In addition, faculty, graduate and undergraduate students from area universities assist the small business clients of the SBDC.  Student assistance includes business project assistance, paid or unpaid internships, or PT employment.  The SBDC is headquartered in downtown New Orleans and has satellite offices throughout the Region. The SBDC website is www.lsbdc.org

Real Estate Market Data Center
The Real Estate Market Data Center was established to serve the real estate community as well as the general public. The three main areas of services offered by the Center are professional real estate education, primary market data and contracted research. The mission of professional real estate education is accomplished through continuing education courses, including the Annual Economic Outlook and Real Estate Forecast Seminar in partnership with the College of Business Seminar Series and university courses designed to aid students obtain a professional license as a real estate agent, broker or appraiser.

The primary market data research mission is accomplished primarily through a market analysis published annually on the real estate market conditions in the Metropolitan New Orleans region. The Center conducts telephone and physical property surveys of the commercial and apartment real estate markets in order to analyze the occupancy and rent trends and overall market conditions. The published report also describes current conditions and forecasts future conditions for single-family and condominium housing by neighborhood. This overall analysis of the real estate market is available to both the real estate community and the general public.

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.

The Center’s website is www.realestate.uno.edu.

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. This is accomplished by maintaining high academic standards, superior teaching, quality research, significant service, and the effective use of technology. The Department adheres to the core values of continuous improvement, the highest 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

• Students will demonstrate a proficiency in financial accounting concepts.
• Students will demonstrate a proficiency in auditing concepts.
• Students will demonstrate a proficiency in individual income taxation concepts.
• Students will demonstrate a proficiency in managerial accounting concepts.
• Students will demonstrate a proficiency in accounting information systems concepts.
• Students will demonstrate a proficiency in governmental accounting concepts.
• Graduates will demonstrate the effective use of computers and information technology.
• Graduates will demonstrate a proficiency in conducting auditing, financial 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

College of Business Administration

Accounting

*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 Film, Theatre and Communication Arts 2650 as a humanities elective or Management 3472 or Management 3474 as a business elective.
3. May be 4000-level accounting course.
4. Must be 4000-level course.

LOUISIANA CPA EXAMINATION REQUIREMENTS
Louisiana candidates sitting for the CPA examination must meet the 150-hour education requirement of the State Board of CPAs of Louisiana. This requirement includes 150 hours of college credit from an accredited university, including a bachelors degree. Students may fulfill this requirement by completing one of the Master of Science in Accounting programs at UNO or by completing the certification program as described below.

Certification of Eligibility for CPA Examination Candidacy
Outlined below are three options offered to students who wish to meet the 150-hour requirement to take the CPA Examination. These options will lead to a UNO Certificate of Eligibility for CPA Examination Candidacy if the student’s grade-point average for courses taken under the selected option is 2.0 or better. They are intended to be an alternative to, rather than a replacement for, the Master of Science in Accounting programs. Persons pursuing this certificate should already have earned a Bachelor’s degree and have completed at least 129 semester hours of college-level course work. It is the responsibility of the student to insure that courses taken qualify for credit toward this certificate.¹

OPTION I (21-22 hours)²:
This option is for accounting majors who plan to sit for the CPA examination and who wish to improve their analytical, reasoning, and communication skills, as well as their knowledge of accounting and international business.

Accounting – Accounting 3120 plus 12 hours at the 3000 level or higher (in addition to courses taken in regular program)

Philosophy – three hours to be selected from the following: Philosophy 1050, 1100.

English Composition – Three hours to be selected from the following:3 English 2151, 2152, 2153, 4151, 4152, 4154, 4158.

International Business(or equivalent) – three hours.⁴

OPTION II(21-22 hours)²:
This option is for accounting majors who plan to sit for the CPA examination and who wish to improve their skills in accounting and to develop a high degree of expertise in a non-accounting specialty.

Accounting – Accounting 3120 plus six to nine hours at the 3000 level or higher (in addition to courses taken in regular program)

Non-accounting courses⁵ – 12-15 hours in the same department with at least six hours at the 3000 level or above.

OPTION III:
This option is for students who have an undergraduate major in some field other than accounting, who wish to meet the State Board of Louisiana CPAs accounting and business course requirements in order to sit for the CPA examination. Accounting – 28 hours⁶ including Accounting 2100, 3120, 3121, 3122, 3123, 3124, 3131, 3152, 3161, plus three hours of accounting electives selected from Accounting 3141, 4132, 4152, 4153, 4162 (or a theory course).

Business courses – 24 hours including Business Administration 3021, Economics 1203 and 1204 or 4400, Finance 3300 or 4400, Management 3401 or 4400, Marketing 3501 or 4400, Quantitative Methods – Business and Economics 4400 and Business Administration 2780.

The three options listed above satisfy the State Board of CPAs of Louisiana requirements to sit for the CPA exam. These requirements can also be satisfied by a graduate degree, such as a Master of Science in Accounting, Master of Science in Accounting – Taxation Option, or Master of Business Administration. For other options see the Rules of the State Board of Certified Public Accountants of Louisiana.

Students electing Options I and II must have met the requirements of Option III. A minimum of 18 hours, of the 21 hours required under Options I and II, must be taken at UNO. Of these hours, at least six must be in accounting courses taken at UNO.

1. If hours are taken as part of a bachelor’s degree, they must be replaced by ones approved by the Department of Accounting.
2. If this course is taken as part of a bachelor’s degree, another English composition or oral communication course must be substituted.
3. If this course is taken as part of a bachelor’s degree, another course must be substituted from an approved list of business courses.
4. Courses selected are subject to the approval of the Accounting Department.
5. At least 18 of these hours must be taken at UNO.

Minor in Accounting
Students may earn a minor in accounting by completing 19 hours of accounting courses with a cumulative GPA of 2.0 or better in all accounting courses attempted. Twelve hours of these accounting courses must be completed at UNO with a cumulative GPA of 2.0 or better. The following accounting courses comprise the minor in accounting: Accounting 2100, 3120, 3121, 3122, 3131, and six hours of accounting electives from accounting courses open to accounting majors for degree credit. Three of the six hours of accounting electives must be 3000 level or above. Accounting 2130 may not be used for credit toward the minor in accounting.

Honors in Accounting
To graduate with Honors in Accounting the following requirements must be fulfilled:

• Complete the usual requirements for accounting majors.
• Maintain a minimum cumulative grade point average of 3.5 in accounting courses and 3.25 overall.
• Complete a minimum of six credit hours in non-business courses.
• Complete at least six credit hours of honors coursework in accounting beyond Accounting 2100.