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| New Programs at UND 2007-08 |
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Accountancy |
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Chinese Studies |
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Chinease Studies: Language and Culture |
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Human Resource Management |
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Nonprofit Leadership |
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Operations and Supply Chain Management |
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Sport Business |

Professors: Byers, Campbell, Carlson, DeMagalhaes, Dosch, Ellingson, Hansen, Loyland and Wilde
Program Description
The Master of Accountancy (MAcc) degree is a professional graduate degree for individuals with an accounting background seeking advanced study in the discipline of accounting and broader aspects of business. Specifically, the primary goal of the MAcc is to assist in the preparation of professional accountants. Three supporting objectives of the Program are: 1) to assist students in dealing with unstructured problems and complex decision making in accounting and business environments; 2) to assist students in improving their communication skills in a professional setting; and 3) for those who choose to pursue the CPA designation as part of their professional development, assist in their preparation for the CPA examination.
The Program is intended to fulfill expectations of the public accounting profession by providing a graduate option to fulfilling the 150-hour requirement currently in effect in most public accounting jurisdictions, including North Dakota and Minnesota. While primarily intended for individuals entering public accounting, the MAcc may also serve those who wish to pursue careers in industrial and governmental/nonprofit accounting. Additionally, this Program would prepare those wishing to pursue further study in a doctoral program.
Admission Requirements
Admission to Approved Status requires: |
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A baccalaureate or higher degree from a regionally accredited institution. |
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2. |
Completion of the Graduate Management Admission Test (GMAT) with a score that equals or exceeds an overall total score of 500. In certain circumstances, applicants may substitute the GRE or LSAT for the GMAT. |
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3. |
An overall grade point average of at least 3.00 in the undergraduate degree program (based on a 4.00 scale). |
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4. |
Command of the MAcc foundation (see description below). |
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Applicants who meet the first three requirements listed above, but who have not met the coursework requirements of the MAcc foundation, may be admitted to Qualified Status.
Applicants who fail to meet the minimum grade point or GMAT requirements, but who otherwise show high potential for success may be considered for admission to Provisional Status with the approval of the Program Director and the Department Chair.
Combined Admission
Individuals at UND currently completing their junior year (90 credits) towards an acounting undergraduate degree may apply to the MAcc under combined admission. Combined admission allows students to more effectively manage their course load. By taking a combination of undergraduate and graduate courses, the student can effectively take a larger course load than by taking only graduate courses. Under combined admission, the applicant will be exempted from Acct 450, Contemporary Issues in Accounting, in his/her undergraduate program. The MAcc program under combined admission will require a minimum of two years of study.
Individuals being admitted to the MAcc under combined admission are considered graduate students, and are eligible for privileges accorded graduate students. Individuals entering the MAcc under combined admission also receive their undergraduate and graduate degrees in the semester when they complete the requirements of both degrees.
The MAcc Foundation
Applicants must demonstrate command of a core undergraduate curriculum in accounting and business. This command normally will be demonstrated by completion of the following UND undergraduate courses or their equivalents. The following courses are required, or may be waived by the MAcc Program Director.
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Business: |
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Elements or Principles of Accounting |
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6 credits |
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Principles of Management |
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3 credits |
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Principles of Marketing |
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3 credits |
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Business Law |
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3 credits |
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Principles of Finance |
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3 credits |
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Accounting: |
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Intermediate Accounting |
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6 credits |
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Cost/Managerial Accounting |
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3 credits |
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Tax |
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3 credits |
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Auditing |
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3 credits |
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Total Foundation Credits Required |
36 credits |
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Degree Requirements
The MAcc degree is an accounting program including graduate courses in most of the functional areas of the accounting discipline. The MAcc Program Director is responsible for coordinating all aspects of the program. The MAcc degree program course requirements are:
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A minimum of 32 semester credits of academic work must be completed. The GPA for all courses listed on the Program of Study must be an average of 3.00 or higher. The Program includes 20 semester credits of required coursework, including the Independent Study (2 credits of Acct 997), and sufficient cognate electives to total 32 semester credits. |
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The required courses are: |
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Acct 501, Seminar in Accounting Problems |
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3 credits |
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Acct 504, Advanced Auditing |
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3 credits |
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Acct 509, Accounting Information for
Decision and Contro |
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3 credits |
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Acct 508, Fraud Examination |
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3 credits |
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Fin 501, Managerial Finance |
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3 credits |
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Isys 517, Advanced Accounting Systems |
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3 credits |
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Acct 997, Independent Study |
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2 credits |
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Total |
20 credits |
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2. |
Twelve credits of elective courses are required. At least six credits of these electives must be at the 500 level. Other courses may be substituted by approval of the MAcc Director. Those 300- and 400-level courses taken for graduate credit must have a graduate level component included to be considered part of the Program of Study.
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All MAcc students will be required to complete (receive a passing score) a comprehensive final examination, covering the MAcc core curriculum, excluding Acct 997. The comprehensive final exam must be taken during the semester the student is graduating. The comprehensive final exam will be offered each semester, including summer session. The timing of the comprehensive final will be determined and announced to all MAcc candidates within the first four weeks of each semester. Students will be allowed two attempts to pass the comprehensive final examination. The second attempt will normally be at the next regularly scheduled comprehensive final, but may be at an alternate time established by the Program Director.
Students who have already completed courses similar to those in the MAcc curriculum may be required to choose substitutes from graduate credit offerings listed in the catalog. Substitutions require prior approval of the MAcc Director and the Graduate Dean.
Students can measure progress towards completion of the degree by attaining the following criteria:
1. Maintain and complete the degree with a 3.00 or greater cumulative GPA.
2. Statisfactory progress towards completion of 32 credit hours contained in the Program of Study.
3. Complete Acct 997, Independent Study.
4. Satisfactorily complete the Comprehensive Final Examination.
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B.A. WITH A MAJOR IN CHINESE STUDIES
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Required: 35 credits distributed between Parts A and B as follows.
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| Part A: Required courses (17 credits) |
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Chin 101 |
First Year Chinese I |
4 credits |
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Chin 102 |
First Year Chinese II |
4 credits |
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Chin 201 |
Second Year Chinese I |
4 credits |
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Chin 202 |
Second Year Chinese II |
4 credits |
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Chin 498 |
Senior Project |
1 credits |
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Part B: Study or internship in China/area studies (18 credits)
Students can fulfill this requirement by taking a combination of any of the following courses: |
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Chin 303 |
Chinese Overseas Immersion |
3-12 credits |
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Chin 305 |
Chinese Culture through Films |
3 credits |
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Chin 306 |
Introduction to Chinese Calligraphy |
3 credits |
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Chin 312 |
Topics in Chinese Culture |
3 credits |
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Chin 405 |
Traditional Chinese Literature in Translation |
3 credits |
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Chin 406 |
Modern Chinese Literature in Translation |
3 credits |
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Hist 362 |
Modern China |
3 credits |
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Rels 315 |
Religion and Philosophy in China and Tibet |
3 credits |
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Rels 380 |
Buddhism |
3 credits |
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Phil 283 |
Asian Philosophy |
3 credits |
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Geog 463 |
Regional Geography (China) |
3 credits |
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BAdm 316 |
Introduction to Business in China |
3 credits |
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BAdm 318 |
China Then and Now |
3 credits |
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BAdm 319 |
Business Fieldwork in Shanghai |
3 credits |
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BAdm 497 |
Internship in China (S/U only) |
6 credits |
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(Other courses may be substituted with the consent of the Chinese Studies academic advisor.) |
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MINOR IN CHINESE STUDIES: LANGUAGE AND
CULTURE
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Required: 23 credits distributed between Parts A and B as follows:
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| Part A: Language Requirements (8 credits) |
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Chin 101 |
First Year Chinese I |
4 credits |
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Chin 102 |
First Year Chinese II |
4 credits |
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| Part B: Area Studies (15 credits selected from the following courses) |
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Chin 201 |
Second Year Chinese I |
4 credits |
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Chin 202 |
Second Year Chinese II |
4 credits |
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Chin 303 |
Chinese Overseas Immersion |
3-12 credits |
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Chin 305 |
Chinese Culture through Films |
3 credits |
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Chin 306 |
Introduction to Chinese Calligraphy |
3 credits |
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Chin 312 |
Topics in Chinese Culture |
3 credits |
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Chin 405 |
Traditional Chinese Literature in Translation |
3 credits |
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Chin 406 |
Modern Chinese Literature in Translation |
3 credits |
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Hist 362 |
Modern China |
3 credits |
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Rels 315 |
Religion and Philosophy in China and Tibet |
3 credits |
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Rels 380 |
Buddhism |
3 credits |
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Phil 283 |
Asian Philosophy |
3 credits |
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Geog 463 |
Regional Geography (China) |
3 credits |
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(Other courses may be substituted with the consent of the Chinese Studies academic advisor.) |
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Helgeson (Program Coordinator)
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The Nonprofit Leadership Program is a multidisciplinary program within the College of Arts and Sciences. This program is primarily directed toward students who want to acquire skills and enhance their qualifications for service in the nonprofit sector.
The Nonprofit Leadership Program offers two course options, an 18-credit Certificate in Nonprofit Leadership, or a 21-credit Minor in Nonprofit Leadership. Both programs complement any major area of study. The program will develop students’ competencies in understanding nonprofit organizations, the role of meeting human needs, and the diversity of groups in society. Students acquire the competencies for this program through coursework as well as hands-on learning through service work in the community and internships with nonprofit organizations.
The Nonprofit Leadership Program is accredited by American Humanics, Inc., a national organization that establishes competencies and affiliates with nonprofit leadership programs in colleges and universities.
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College of Arts & Sciences
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Certificate in Nonprofit Leadership*
Core Requirements:
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A&S 200 |
Introduction to the Nonprofit Sector |
2 credits |
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A&S 450 |
Capstone Experience and Development |
1 credits |
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A&S 497 |
Internship for Nonprofit Leadership Certificate |
6 credits |
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Electives (9 credits). See elective course list below. |
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Minor in Nonprofit Leadership
Core Requirements: |
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A&S 200 |
Introduction to the Nonprofit Sector |
2 credits |
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A&S 450 |
Capstone Experience and Development |
1 credits |
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A&S 497 |
nternship for Nonprofit Leadership Certificate |
6 credits |
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POLS 361 |
Nonprofit Management |
3 credits |
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Electives (9 credits). See elective course list below.
Elective courses for the Certificate and Minor in Nonprofit Leadership. Choose one 3-credit course from each area. |
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Organizational: |
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Entr 301 |
Accounting and Financial Concepts for
Entrepreneurship |
3 credits |
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Entr 302 |
Marketing and Management Concepts
for Entrepreneurship |
3 credits |
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Psyc 301 |
Industrial and Organizational Psychology |
3 credits |
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Mgmt 302 |
Human Resource Management |
3 credits |
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Comm 303 |
Principles of Public Relations |
3 credits |
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Mgmt 310 |
Organizational Behavior |
3 credits |
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Comm 401 |
Organizational Communication |
3 credits |
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RLS 442 |
Recreation Administration |
3 credits |
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Service and Community: |
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Comm 102 |
Communication and the Human Community |
3 credits |
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Soc 115 |
Social Problems |
3 credits |
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Comm 212 |
Interpersonal Communication |
3 credits |
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Psyc 250 |
Developmental Psychology |
4 credits |
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T&L 252 |
Child Development |
3 credits |
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SWK 257 |
Human Behavior in the Social Environment |
4 credits |
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Soc 306 |
Social Change |
3 credits |
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IDS 495 |
Service and Citizenship |
3 credits |
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FA 495 |
Symposium in the Arts (when appropriate) |
1-3 credits |
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Diversity: |
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Rels 120 |
Religion in America |
3 credits |
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FA 207 |
Popular & Classical Music of the World |
3 credits |
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IS 212 |
Introduction to Indian Studies |
3 credits |
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Phil 215 |
Contemporary Moral Issues |
4 credits |
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Rels 216 |
Women and Religion |
3 credits |
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A&S 225 |
Introduction to the Study of Women |
4 credits |
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RHS 250 |
Contemporary Issues in Rehabilitation |
3 credits |
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Soc 250 |
Diversity in American Society |
3 credits |
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Phil 373 |
Ethics in Business and Public Administration |
3 credits |
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Comm 402 |
International/Intercultural Communication |
3 credits |
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Psyc 421 |
Individual and Group Differences |
3 credits |
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Psyc 465 |
Multicultural Psychology |
3 credits |
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*Note: Students may “double use” courses for the Certificate and for their majors or minors. |
Courses (A&S)
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200. Introduction to the Nonprofit Sector. 2 credits. An introduction to management and leadership in the nonprofit sector, investigating the history, philosophy, ethics, and organization of nonprofit agencies. Coursework will include introductions on volunteerism, board selection and development, fundraising, the role of a foundation, management and administration, and public relations. The course will combine a review of texts, student research, expert guest lecturers, workshops, and student presentations. F, S
450. Capstone Experience and Development. 1 credit. Prerequisite: A&S 200. Students will be asked to develop an integrative paper and complete a competencyportfolio conveying what they have learned from the certificate program. Students are required to attend the American Humanics Management Institute. The American Humanics Management Institute is a 3-4 day, intensive national management institute, organized by students from across the country affiliated with American Humanics, Inc., featuring workshops, seminars, and simulations. The institute is held in early January, between the fall and spring semesters. Students are required to raise funds to cover travel expenses and registration fees (app. $600-800), or pay their own expenses. Fund raising efforts provide a hands-on learning experience prior to the Institute. S
497. Internship for Nonprofit Leadership Certificate. 3-6 credits (repeatable to 6 credits). Prerequisite: A&S 200. Intended to be the cumulative application of the Nonprofit Leadership Certificate competencies for students. The internship is a short-term work experience emphasizing hands-on learning. The internship incorporates education and professional development in a nonprofit agency. F, S, SS
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Minor in Sport Business
(For Business Majors Only)
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The College of Business and Public Administration provides undergraduate business students with the opportunity to earn a minor in sport business. The minor requires a minimum of 21 semester hours described below.
Students receive a conceptual grounding in sport-specific business thought through coursework as well as experience in the sports field through internship opportunities. Students are encouraged to select a business major which corresponds to a sport career choice of interest. Options are covered in the Introduction to Sport Business course requirement. Internship experiences also expose students to sport business career options and serve as a networking tool so vital in the sports industry. Students will be assisted in the identification of internship options; however, students are ultimately responsible for acquiring a meaningful internship position. Students may also be required to relocate for the duration of the internship. |
I. Required Crdits (21):
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Sprt 205 |
Introduction to Sport Business |
3 credits |
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Sprt 310 |
Economics of Sports |
3 credits |
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Sprt 320 |
Sport Financial Management |
3 credits |
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Sprt 330 |
Sport Law |
3 credits |
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Sprt 440 |
Sport Branding & Sponsorship |
3 credits |
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Sprt 450 |
Facility & Event Planning |
3 credits |
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Sprt 497 |
Internship in Sport |
3 credits |
II. Completion of B.B.A. or B.Acc. degree.
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