Avila University
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Graduate Catalog 2004 - 2005                       
Table of Contents
Academic Calendar
General Information
Introducing the University
Mission Statement
Purposes
Value Statements
History of Avila University
Philosophy
Campus Buildings
Library
Academic Technology Facilities
Faculty
Student Body
Accreditation
Membership
Alumni Association
Campus Policies
Campus Life
Student Affairs
Student Affairs Departments
Student Policies
Admission/Expenses
Admission
Financial Regulations
Financial Aid
Academic Information
Academic Programs
Academic Policies
Graduate Program/Courses
Programs and Courses of Instruction
Administration/Faculty
Addresses for accrediting agencies
Map
Master of Business Administration (MBA)
Concentrations:
Accounting
Finance
General Management
Health Care Administration
International Business
Management Information Systems
Marketing
The MBA program provides preparation for adults to assume administrative positions in a broad range of business and other types of institutions within our society. A student with a bachelor’s degree in any academic discipline may enroll in Avila’s MBA program.
MBA Schedule
The Avila MBA is an evening program offered in an 11-week trimester scheduling format. The fall trimester meets from early September through mid-November. The winter trimester meets from early January through mid-March. The spring trimester meets from late March through early June. The summer session typically runs from mid-June through mid-August.
Admission Requirements
Admission requirements for the MBA program are a baccalaureate degree from an accredited institution and at least 1000 points based on the formula: 200 X the GPA on the last 60/90 semester/quarter hours (4.0 system) plus the GMAT score. International students should also have a minimum 550 score on the TOEFL test. Students not meeting these requirements may petition for admission. Each student will be asked to demonstrate writing skills upon admission.
Students conditionally admitted based on the undergraduate GPA must take the GMAT in the first 9 credit hours of study at Avila. Registration beyond 9 hours will be denied until the GMAT has been taken and the score reported to the MBA Director.
Candidacy Status
Upon having satisfied all admission criteria identified above, having demonstrated a satisfactory level of written and oral communication skills, spreadsheet and word processing computer application skills, and having completed nine (9) hours of graduate work with a grade point average of 3.0 or better, the student must apply for candidacy status. Only students approved for candidacy status will be permitted to continue in the degree program.
Requirements for Graduation
All study programs shall require at least 24 hours of foundation courses associated with an education for business. This requirement may be met with a combination of undergraduate and graduate work. Additionally, the MBA student must complete at least 24 hours of additional graduate work. Each program must involve a minimum of 30 total graduate hours of which 24 hours are open exclusively to graduate students. A maximum of six (6) graduate hours may be transferred from another accredited institution toward the minimum 30-hour requirement.
All concentrations, except accounting, require the completion of 9 hours of work in an area of concentration beyond the foundation level. The accounting concentration requires 12 hours. Principal graduate courses otherwise required may be counted in this 9-hour requirement when relevant to the concentration selected. All students must file an application for degree in accordance with guidelines set forth by the University. A 3.0 grade average is required in graduate courses. All requirements for the degree program must be completed within a seven-year period.
Incomplete Grade in Directed Study or Research
Any incomplete (I) grade in a graduate Directed Study or Research course not completed for evaluation by the first day of the second session or semester following the one in which the student initially enrolled will be changed to “F”.
In order to extend the time for completing the work, the student must again enroll in the course and pay the tuition.
The Curriculum
The specific courses required of a particular student in completing the program depends on his or her prior educational background and the specific concentration selected. Courses may be classified as prerequisite, foundation and principal courses.
Prerequisite Courses
Math requirement:
Accounting concentration – MA 120
College Algebra
All other concentrations – either MA 115 Finite Mathematics or MA 120 College Algebra
Required in specific concentrations:
Management Information Systems –
  Two semesters of computer language(s)
International Business –
  Two years of a second modern language
Accounting
Cost Accounting (AC 355)
Intermediate Accounting I (AC 361)
Intermediate Accounting II (AC 362)
Auditing (AC 370)
Tax Accounting (AC 451)
Advanced Accounting (AC 460)
Foundation Courses
Foundation courses may be satisfied by previous undergraduate work.
Financial Accounting (AC 501)
Economic Concepts (EC 501)
Statistical Analysis (EC 540)
Quantitative Analysis (EC 541)
Business Legislation (BU 501)
Management Processes (BU 521)
Marketing Management (BU 610)
Financial Management I (BU 630)
Principle Courses
The following principle graduate courses are required in all or most concentrations, particularly the programs of students with undergraduate business degrees.
Organizational Behavior and Development
(BU 622)
Organization Policy and Strategy (BU 699)
Business, Government and Society (BU 601)
Marketing Strategy (BU 615)
Financial Management II (BU 635)
Current Issues in Management (BU 629)
Aggregate Income Analysis (EC 611)
or Managerial Economics (EC 612)
Managerial Accounting (AC 650)
or Management Information Systems
(BU 661)
GRADUATE BUSINESS CERTIFICATE PROGRAMS
Also offered are Graduate Business Certificates in Accounting, Finance, Health Care Administration, International Business, Management, Management Information Systems, and Marketing.
Admission to the Graduate Business Certificate Program will be granted to those holding a Masters Degree from an accredited institution in any discipline. Admission will also be granted to those with undergraduate degrees from an accredited institution in any discipline and having a cumulative grade point average (GPA) of 3.0 or greater for their last 60 hours of academic work. Those that have graduated from an accredited institution but do not meet the minimum GPA criteria may be admitted provisionally to the program. In order to gain full admission, they must receive a grade of “B” or better on all courses marked with ** in their respective certificate program. College Algebra with a minimum grade of “C” is required for all certificate programs.
Required hours for each certificate vary according to the concentration and previous coursework. Generally, an average of 15 hours is required for the graduate business certificate.
GRADUATE COURSES IN ACCOUNTING
AC 501. Financial Accounting. (3)
An introduction to accounting concepts and procedures. Prerequisite: Accounting concentration - MA 120. All others - MA 115 or MA 120.
AC 650. Managerial Accounting. (3)
A study of accounting concepts as applied in manufacturing and merchandising firms emphasizing analysis of financial statements and managerial use of cost data. Prerequisite: AC 501 or equivalent.
AC 652. Advanced Tax Accounting. (3)
An advanced study of federal income taxation of business entities, with an introduction to tax research. Prerequisite: AC 451 or equivalent.
AC 653. Taxation and Decision Making. (3)
A discussion of aspects of individual, partnership, corporate and estate taxation, emphasizing tax planning. It is designed for the non-accounting major and is not open to students who have completed AC 451, AC 452 or AC 652. Prerequisite: AC 501 or equivalent.
AC 655. Advanced Cost Accounting. (3)
A study of additional cost accounting techniques, emphasizing advanced applications. Prerequisite: AC 355 or equivalent.
AC 670. Advanced Auditing. (3)
Emphasis is given to techniques used in arriving at audit decisions and the practical implementation of such audit decisions. Prerequisite: AC 370 or equivalent.
AC 675. Advanced Accounting Theory. (3)
An evaluation of accounting theory in relation to user satisfaction, emphasizing resource flows, asset valuation and accounting history. Prerequisite: AC 362 or equivalent.
AC 690. Directed Study in Accounting. (3)
Independent study of an approved topic not parallel with the content of any other course offering.
AC 698. Accounting Research. (3)

Independent research resulting in the completion and defense of a master’s thesis. This is an optional course not required for MBA students. Graded as Credit/No Credit.

GRADUATE COURSES IN BUSINESS ADMINISTRATION
BU 505. Business Legislation. (3)
A study of the legal issues inherent to business transactions.
BU 521. Management Processes. (3)
An overview of management processes performed in complex organizations.
BU 601. Business, Government and Society. (3)
A review of the basic means-ends relationship which exist among society’s goals and the various units comprising the economic and political systems, with special emphasis given to ethical behavior. Prerequisite: EC 501.
BU 610. Marketing Management. (3)
An introduction to the fundamentals of marketing management and strategy formulation with special emphasis on segmenting markets and research, product, pricing, promotion, distribution and channel or place decisions. Prerequisite: EC 501 or equivalent.
BU 611. International Marketing. (3)
Introduction to the special problems associated with marketing in international environments. Prerequisites: BU 610, BU 521 and BU 630 or equivalents.
BU 613. Promotion Management. (3)
Analysis of consumer and buyer behavior and the study of personal selling, advertising, sales promotion and publicity as they relate to structuring a balanced promotional mix and a marketing communication system. Prerequisite: BU 610 or equivalent.
BU 614. Marketing Channel Management. (3)
Analysis of factors basic to the development of and problems associated with maintaining direct and indirect channels of distribution and the development of physical distribution systems. Prerequisite: BU 610 or equivalent.
BU 615. Marketing Strategy. (3)
Analysis of problems associated with the development, execution, evaluation and redirection of marketing programs, plans and strategies in a wide range of organizations. Prerequisites: BU 610, EC 501 or equivalents.
BU 616. Product and Pricing Strategies. (3)
Analysis of problems associated with the development and commercialization of products and alternative pricing strategies utilized at various stages of product/brand life cycle. Prerequisite: BU 610 or equivalent.
BU 617. Marketing Analysis. (3)
Analysis of the techniques and methods utilized in planning, executing and reporting results of marketing research in a managerially useful manner. No credit for those who have completed BU 417 or equivalent. Prerequisites: BU 610 and EC 540 or equivalents.
BU 622. Organization Behavior and Development. (3)
The study of the structure, individual and group behavior, and development of organizations. Prerequisite: BU 521 or equivalent.
BU 629. Current Issues in Management. (3)
Analysis of special problems, trends and developments in areas of general management. Prerequisites: BU 521 or equivalent.