McIntire School of Commerce
General Information  |  Academic Requirements  |  Degree Requirements  |  Programs of Concentration  |  Course Descriptions  |  Faculty
Integrated Core Experience
International Business
Information Technology
Taxation and Law
Commerce Interdisplinary Courses
Independent Study

Course Descriptions

In the following descriptions, the expression "fourth-year Commerce students" is defined as those students who have credit for COMM 180, 201, 202, 301, 302, 303, 304, 305, 306, and ECON 201-202. A student must have fourth-year Commerce status before being permitted to enroll in the required courses of a concentration. (See exceptions in accounting and information technology concentrations in the course-planning guide available in the office of the assistant dean for student services.)

Integrated Core Experience


COMM 300 - (0) (S)
The Integrated Core Experience
Prerequisite: Third-year Commerce students.
The Integrated Core Experience (ICE) is a two-semester core program composed of 12 credits in the fall and nine credits in the spring. The two semesters are divided into six sessions. The three sessions in the fall are assigned four credits each, and the three sessions in the spring are assigned 2.5, 3.5, and 3 credits, respectively. ICE eliminates the artificial constraints imposed by the traditional, rigid, and compartmentalized functional curriculum. The course emphasizes the development of integrated analytical, strategic, and behavioral skills that address real business problems and projects. Cross-functional faculty teams deliver the carefully coordinated ICE curriculum, which eliminates overlap and redundancy and introduces critical new topics often ignored within the framework of traditional courses.

COMM 301 - (4) (Y)
Strategy and Systems
Prerequisite: Third-year Commerce students.
Provides an overview of a business from both a strategic process perspective and as a system and introduces a broad conceptual framework. The remaining ICE sessions provide more specific concepts and techniques. A current business, as well as cases and lecture, is used to develop the framework. Topics include the transformation of business, the role of the general manager, systems thinking and process management, strategic thinking and information systems, global strategy and culture, organizational architecture, information architecture, and the value chain.

COMM 302 - (4) (Y)
Behavioral Issues in Marketing and Management
Prerequisite: Third-year Commerce students.
Studies the interaction of human behaviors both within the organization and within the business environment. Discusses personal effectiveness and interpersonal skills and introduces the marketing management process. Topics include individual differences, leadership, conflict resolution, group decision making, creating high-performance teams, globalization of markets and measuring markets, consumer markets and consumer behavior, developing communication strategies, organizational markets, organization buying behaviors, market segmentation, management of products and services, the use of the Internet and other promotion tools, and marketing decision systems.

COMM 303 - (4) (Y)
Quantitative and Financial Analysis
Prerequisite: Third-year Commerce students.
Covers basic analytical tools used in marketing and finance. Introduces a disciplined problem-solving process to structure, analyze, and solve business problems that is used extensively in case discussions. Topics include marketing research; exploratory data analysis, financial statement analysis, basic stock and bond valuation, pro forma statement analysis, cash budgeting, capital budgeting, regression analysis, and analyzing risk and return. Excel is used extensively throughout this session.

COMM 304 - (2.5) (Y)
Strategic Issues in Marketing and Management
Prerequisite: Third-year Commerce students.
Studies the strategic implications of marketing and management decisions and is a continuation of COMM 302. The communication issues corporations face is considered as well as the effects of these issues on all aspects of the firm. A marketing strategy game is used to facilitate the discussion and integration of marketing and management decisions.

COMM 305 - (3.5) (Y)
Financial and Data Management
Prerequisite: Third-year Commerce students.
Uses quantitative analytical tools in business decision contexts. Introduces simulation techniques. Topics include the capital asset pricing model, the cost of capital, exchange rate theory, international capital budgeting, explanatory data analysis, and the impact of legal and political systems on risk. The course also considers how to effectively manage data and information in support of organization decision-making. This course considers the effects of capital structure, dividend policy, and inventory management decisions on value. Discounted cash flow techniques are reinforced in a business-level strategy context. Access database software is used.

COMM 306 - (3) (Y)
Strategy and Value Enhancement
Prerequisite: Third-year Commerce students.
Provides a capstone business experience for the year. Focuses on integrating and applying the tools and techniques learned throughout the year to make decisions from a top management perspective. Introduces advanced valuation techniques. Explores corporate diversification issues (mergers and acquisitions, alliances, joint ventures, etc.), financing, international expansion, and other strategic decisions’ impact on value and firm growth.



COMM 201 - (3) (S, SS)
Introduction to Financial Accounting
An introduction to the language of business for all University students. Initially, the focus is on the accounting system, which measures, classifies, and reports economic data. Financial statements are studied in depth to gain an understanding of their underlying assumptions, limitations, and the relationships between financial elements. Students then explore how the enterprise raises capital and invests it; accounting for key operating areas such as inventory, accounts receivable, and investments are studied in depth. Finally, parent-subsidiary relationships and consolidated financial statements are explored.

COMM 202 - (3) (S, SS)
Introduction to Management Accounting
Prerequisite: COMM 201.
A continuation of COMM 201 that examines accounting’s problem-solving contributions to management. Emphasizes planning, control, performance measurement, cost behavior, ethics, and information for special decisions.

COMM 311 - (3) (Y)
Intermediate Accounting I
Prerequisite: COMM 202 or written permission of instructor.
Intensive study of the generally accepted accounting principles for asset valuation, income measurement, and financial statement presentation for business organizations, and of the processes through which these principles evolve. Focuses on important areas in financial accounting, including accounting for leases, pensions, and income taxes.

COMM 312 - (3) (Y)
Intermediate Accounting II
Prerequisite: COMM 311.
Continuation of COMM 311, with emphasis on accounting for the equities of a firm’s investors and creditors. Continues to focus on financial accounting issues including financial instruments, asset impairment and long-term debt.

COMM 410 - (3) (Y)
Accounting Information Systems
Prerequisite: COMM 201, CS 120 or higher.
For fourth-year accounting concentrators, this course provides a broad overview of both manual and computerized accounting information systems. Discusses strategies and risks that a business faces and how an organization builds accounting systems and controls to help achieve those strategies and properly manage those risks. Major topics include business transactions on the Internet, electronic commerce, electronic data interchange, transaction processing, internal controls, application controls, fraud, and data security.

COMM 414 - (3) (Y)
Strategic Cost Management
Prerequisite: COMM 202.
Explores the roles of accounting information in strategically positioning the firm and in improving performance and examines cost management problems and practices in U.S. and selected foreign firms. The course primarily deals with activity-based cost management, kaizen, target costing, and the balanced scoreboard. Additional topics include the theory of constraints, the strategic value chain, the half-life metric for improvement, and the role of accounting in managing quality.

COMM 521 - (3) (Y)
Introductory Auditing
Prerequisite: COMM 410, 311, and 312.
Includes the planning, processes (gathering evidence), and judgments required to render an opinion on an entity’s financial statements. Deals with evidence theory, risk identification, and professional judgment. Audit methodology is examined through a study of auditing standards and the concepts and procedures developed to implement those standards. Other topics include professional ethics, auditors’ liability, internal control assessment, audit program development, working papers, types of audit tests, and audit reports.

COMM 531 - (3) (Y)
Advanced Financial Accounting
Prerequisite: COMM 311, 312.
Covers accounting and financial reporting for business combinations (including consolidated financial statements), international accounting issues, foreign currency translation, reorganizations and liquidations, accounting requirements of the Securities and Exchange Commission, and accounting for partnerships. Emphasizes the conceptual understanding of major issues and technical accounting requirements.



COMM 273 - (3) (S)
Personal Finance
Prerequisite: Non-Commerce students.
A survey of contemporary wealth-enhancing strategies, such as best borrowing practices; investment alternatives for short-, medium- and long-term goals; and tax and timing considerations required in the general design of an investment portfolio throughout the individual’s life cycle. Guidelines are reviewed for insurance coverage and best investment management of stocks, bonds, and mutual funds. Current tax-deferred savings opportunities, such as 401(k)s and IRAs, are explored.

COMM 371N - (3) (IR)
Managerial Finance I
Prerequisite: COMM 201 and 202.
The development of managerial theory and decision methodology is emphasized in evaluating the financial function of the firm. The concepts and techniques employed in the procurement of resources from financial markets and their allocation to productive investments are analyzed.

COMM 372 - (3) (Y)
Intermediate Corporate Finance
Prerequisite: COMM 301, 302, and 303.
This course is designed to rigorously introduce students to the full field of finance. Students should gain an appreciation of the role of financial markets and institutions in our economy as well as an introduction to the responsibilities, concerns, and methods of analysis employed by corporate financial managers. This course stresses quantitative methods and techniques in the service of practical applications of finance. We focus on the two fundamental aspects of financial decision-making: time value and risk (modern portfolio theory, the capital asset pricing model, and alternatives). The concepts of time value and risk are used to value the two basic financial assets, bonds and stocks, as well as real assets, investment projects, and companies. In addition, the course introduces derivative securities (options, futures) and discusses their application in a wide variety of settings (real options, contingent claims valuation of equity). The course also covers the theory and practice of capital structure decisions (Modigliani and Miller, taxes, bankruptcy costs, asymmetric information, agency) and dividend decisions. The course will include a thorough discussion of market efficiency and an introduction to the field of behavioral finance. A unifying theme of the course is how no-arbitrage conditions and the law of one price can be used to value most financial assets. The emphasis in this course (both in and out of class) will be on problem solving.

COMM 373 - (3) (Y)
Investment Banking
Provides an understanding of the nature and function of investment banks. In particular, it examines the structure of investment banks, how deals are done, how investment banks make money, the evolution of modern investment banks, and recent trends and likely changes in investment banking.

COMM 379 - (3) (IR)
Venture Capital and the Emerging Firm
Prerequisite: COMM 303, 304, 305, or instructor permission.
Examines the financial concerns of small firms (under $50 million) through empirical field research. Under instructor supervision, student teams collect and analyze case descriptions of actual business problems and decisions.

COMM 470 - (3) (IR)
Topics in Finance
Prerequisite: Fourth-year Commerce student and instructor permission.
A seminar on issues drawing current attention in the finance literature and affecting non-financial business firms, financial institutions or investment management.

COMM 472 - (3) (Y)
International Financial Analysis
Prerequisite: Fourth-year Commerce student or instructor permission.
A case-predominant examination of the financial tools, techniques, and strategies required for understanding the financial management of the firm in the global business environment. Topics include the multinational enterprise, forecasting exchange rates, accounting and economic exposure, short- and long-term international financial markets, investment analysis, multinational capital budgeting, and political risk.

COMM 473 - (3) (Y)
Investments: Equity Markets
Prerequisite: Fourth-year Commerce student or instructor permission.
Provides an understanding of contemporary cash and derivative equity securities and markets. Both investment theory and its practical applications are considered. The primary perspective for most discussions is that of an institutional investor, although applications to personal finance are included. Both U.S. and international equity markets are discussed. Topics include asset allocation, portfolio theory, market efficiency, models of asset pricing, program trading, and equity options and equity-index futures.

COMM 474 - (3) (SS)
International Finance and Accounting
Prerequisite: COMM 301, 302, 303, 304, 305, 306, or instructor permission.
Offered overseas during the summer session. Explores the international financial environment in which economic and financial policies and business decisions are made. International monetary relations are covered, emphasizing the balance of payment measure, forward exchange markets, international capital markets, and correspondent networks.

COMM 475 - (3) (Y)
Fixed-Income Securities
Prerequisite: Fourth-year Commerce student or instructor permission.
Provides an in-depth understanding of fixed-income securities and markets in order to assist students in making informed investment and risk management decisions. Both U.S. and international fixed-income securities markets are examined. Topics include duration, convexity, realized compound yield, mortgage-backed securities, interest rate swaps, bond immunization, and interest rate futures and options.

COMM 477 - (3) (IR)
Financial Management of Financial Service Firms
Prerequisite: Fourth-year Commerce student or instructor permission.
Introduction to the financial theory and management of financial service industries. A contemporary orientation, supplemented by frequent practitioner speakers, combined with recent theoretical constructs, provides insight into the place of financial service institutions in the international economy. Includes lectures, cases and a computer simulation.

COMM 478 - (3) (Y)
Strategic Value Creation
Prerequisite: Fourth-year Commerce student or instructor permission.
Integrates the problems and opportunities of the general economy with the financial strategies and policies of actual firms for the coming two years. An applied macroeconomic approach encompassing a forecast of the gross domestic product together with a similar forecast of individual industries is brought to bear on the firm’s financial planning. Student-groups apply quantitative and financial techniques acquired in prerequisite courses to analyze and forecast the problems and economic growth in the American economy. Stresses individual research, teamwork practices, and applied quantitative methods.

COMM 479 - (3) (IR)
Real Estate Investment and Finance
Prerequisite: Fourth-year Commerce student or instructor permission.
Develops an analytical framework by which individuals and institutions can make real estate investment and financing decisions. Emphasizes theory, concept building, financial modeling, and practical real estate applications. Uses the case method to illustrate implementation of an analytical framework.

COMM 570 - (3) (IR)
Financial Trading
Prerequisite: Fourth-year Commerce student, graduate student, or instructor permission.
Examines the nature and influence of trading in financial markets. Directs particular attention to the role of noise in financial markets; the psychology of participants in financial markets; the identification of potential profitable trading opportunities; back office processing of trades; the management of the trading function; and artificial neural networks and AI expert trading systems. Mock pit trading sessions are held to give firsthand experience in simulated pit trading environments and illustrate some of the skills necessary for successful trading.

International Business


COMM 384N - (3) (Y)
Foundations of International Business
Prerequisite: Non-commerce students.
An introduction to the field of international business through an examination of the practice and theory of international business, focusing on managerial, operational, strategic, ethical, and environmental factors. The student develops an understanding of global trade theory and the various forms of global and regional economic integration; examines the major functions of managing an international business; becomes familiar with the instruments, procedures, and processes of international business; ascertains the modes of international market entry and foreign direct investment; generates an appreciation of the importance of culture on international business; and evaluates ethical issues in international business.

Note: See course descriptions for other international courses available for a concentration in international business. These courses include: COMM 451 International Marketing; COMM 465 Business, Politics, and Culture in the European Union or COMM 469 International Management; COMM 472 International Financial Analysis or COMM 474 International Finance & Accounting.



COMM 460 - (1-3) (IR)
Selected Topics in Management
Prerequisite: Fourth-year Commerce student or instructor permission.
Seminar on critical thinking about current issues in management.

COMM 462 - (1-3) (S)
Topics in Organizational Behavior
Prerequisite: Fourth-year Commerce student or instructor permission.
Courses focusing on specific topics in organizational behavior—for example, "Managing and Leading" and "Managing the Knowledge-Based Organization."

COMM 463 - (3) (Y)
Human Resource Management
Prerequisite: Fourth-year Commerce student or instructor permission.
Examines the fundamentals of human resource management. Topics include job analysis, recruitment and selection, training and development, performance management, compensation, and employee and labor relations. Explores the implications of increasing legal pressures (e.g., equal employment opportunity laws, sexual harassment liability) and the complexities of managing a global work force.

COMM 464 - (3) (Y)
Advanced Managerial Communication
Develops writing and speaking skills while increasing student understanding of how managers communicate with diverse audiences. Covers communication with the public, investors, and employees. Special topics will include media relations, communication ethics, and crisis communications. Students practice for communication events such as speaking at a press conference, briefing a small group, telling professional anecdotes, and preparing for a media interview.

COMM 465 - (3) (SS)
Business, Politics, and Culture in the European Union
Prerequisite: Rising third- or fourth-year student.
Classes are held in England, Belgium, and France. Focuses on political and management issues related to European integration. Activities include classroom lectures at the University of Bath, briefings by government and business officials in London and Brussels, and cultural side trips in all three countries.

COMM 466 - (3) (Y)
Strategic Management Consulting
Develops practical, strategic-thinking and behavioral skills with focus on identifying, diagnosing, and resolving client issues. Introduces students to strategy, process, technology, and change-management methodologies as well as the dynamics of a consulting career. Integrates readings, case studies, guest speakers, group activities, and client-focused work to simulate what it feels like to be a consultant.

COMM 467 - (3) (Y)
Organizational Change and Development
Prerequisite: Fourth-year Commerce student or instructor permission.
Develops an in-depth understanding of key concepts and theories in organizational behavior and development. Focuses on developing the diagnostic skills necessary for effective management of organizational change.

COMM 468 - (3) (IR)
Prerequisite: Fourth-year Commerce student or instructor permission.
Deals with the formation of a new enterprise and certain special aspects of managing a small enterprise. Considers the characteristics of the successful entrepreneur, methods of identifying new opportunity areas, starting a new enterprise, tax and legal aspects of new business, and financing for initial capital and growth.

COMM 469 - (3) (Y)
International Management
Prerequisite: Fourth-year Commerce student or instructor permission.
Explores the strong influence of culture on business practices and cultivates skills for developing and implementing strategies in multicultural environments. Topics include culture and its implications, interpersonal effectiveness, organizational systems, political and economic environments, and corporate social responsibility.

Information Technology


COMM 320 - (3) (S)
Business Software Development
Prerequisite: Third year Commerce student or instructor permission.
Develops software engineering knowledge and the skills necessary for the development of business applications. Emphasizes the principles of computer programming, including structured and object-oriented methods. Includes the basics of data management.

COMM 327 - (3) (S)
Database Management Systems
Prerequisite: COMM 320.
Focuses on managing the information resources of an organization. Teaches students how to analyze the database environment of business enterprises, develop data modeling techniques, design databases to rigorous standards of independence and integrity, explore relational data models, and build databases and application programs using contemporary database management software.

COMM 427 - (3) (Y)
Systems Analysis and Design
Prerequisite: COMM 320.
Provides a comprehensive treatment of the concepts, methodologies, procedures, and tools necessary for building computer-based information systems. Develops skills in project management, information gathering, communication, structured analysis, design, and implementation. Students gain hands-on experience with development technologies used throughout the systems development cycle.

COMM 428 - (3) (S)
Data Communications
Prerequisite: COMM 327.
Focuses on the strategic use of data communications for competitive advantage in an international business environment. Introduces contemporary technologies and methodologies used in the development and administration of computer-based networks.

COMM 429 - (3) (IR)
Selected Topics in Information Technology
Prerequisite: Fourth-year Commerce student or instructor permission.
Presents the opportunity to either examine new and emerging IT concepts and techniques, or study a particular IT area in greater depth than is covered in other courses.

COMM 430 - (3) (IR)
Selected Topics in Operations Management
Prerequisite: Fourth-year Commerce student or instructor permission.
Examines the problems encountered in managing both manufacturing and service operations. Topics include production forecasting, aggregate scheduling, materials planning and control, and facility selection.



COMM 350 - (3) (IR)
Marketing Elective
Prerequisite: ECON 201, 202.

COMM 351 - (3) (IR)
Fundamentals of Marketing
Prerequisite: ECON 201, 202.
Study of the business and behavioral activities involved in marketing goods and services in both profit and not-for-profit enterprises. Examines and analyzes marketing activities from the planning stage to the consumption stage. Emphasizes concepts that facilitate an understanding of client behavior, marketing practices, environmental factors, ethical issues, and global relationships in marketing.

COMM 351N - (3) (Y, SS)
Fundamentals of Marketing - Non Commerce
Prerequisite: ECON 201, 202 and Non-commerce students.
Studies business and behavioral activities involved in marketing goods and services. Examines marketing activities from the planning to the consumption stage. Emphasizes understanding client behavior, marketing practices, environmental factors, ethical issues, and global relationships in marketing.

COMM 353 - (3) (Y)
Marketing Research Techniques
Prerequisite: Second-semester, third-year Commerce student or permission of instructor.
The basic objective of this course is to develop a general understanding of research methodology as a prerequisite to the intelligent use of research results in marketing management. Thus, the course is designed to provide an introductory background that enables the student to evaluate the potential value of proposed research and to assess the relevance, reliability, and validity of existing research. This research-evaluation ability requires knowledge of the language and techniques of marketing research, including research designs, data collection instruments, sample designs, and varieties of data analysis.

COMM 450 - (3) (IR)
Product and Brand Management
Prerequisite: Fourth-year Commerce student or instructor permission.
Product management describes a wide range of activities related to managing a product or product line. These include the New Product Development (NPD) process, the product launch, and product portfolio assessment, to name a few. Brand management is the process of developing and nurturing a brand while leveraging strong brands across line extensions and categories. This course exposes students to these and other contemporary challenges facing product and brand managers as they launch new products, create and maintain brand equity, and manage their product lines.

COMM 451 - (3) (Y)
International Marketing
Prerequisite: Fourth-year Commerce student or instructor permission.
Examines the concept of global marketing and the institutions, literature, managerial processes, models and/or frameworks, strategies, tactics, and theories related to marketing in the global arena. The impact of international economics, culture, and nationalistic governmental policies, global and regional trade alliances, and other multilateral entities on trade patterns and marketing decision-making in global firms are considered.

COMM 452 - (3) (IR)
Services Marketing
Prerequisite: Fourth-year Commerce student or instructor permission.
Examines approaches to marketing strategy, both in development and execution, employed by service industries. Illustrates concepts by using cases and analyses of specific industries.

COMM 453 - (3) (S)
Negotiating for Value
Introduces students to the subject of negotiation by exposing them to various activities of negotiations such as: general tactics, preparation, promoting relationships, managing tension, creating and claiming value, and closing a negotiation. Case studies, supplemented by readings, will be used liberally and role-play from time to time will be used to demonstrate actual negotiating situations, simple, complex, and spontaneous. Note: this course may be used to fulfill concentration requirements in Marketing or Management, but not both.

COMM 454 - (3) (Y)
Marketing Analysis
Prerequisite: Fourth-year Commerce student or instructor permission.
The second course in Marketing Research. Focuses on analysis necessary for understanding primary and secondary research. Covers data mining techniques and multivariate statistics, including MDS, Factor, Cluster and Discriminate Analysis.

COMM 455 - (3) (Y)
Marketing Strategy
Prerequisite: Fourth-year Commerce student or instructor permission.
A capstone course in marketing that emphasizes planning at the management level. Examines key concepts and issues that impact planning decisions, such as analysis of the marketing environment; formulation of strategies; and development, implementation, and control of the marketing program. Develops a comprehensive marketing plan as an integrating mechanism in the student’s marketing curriculum. May include case exercises, Internet applications, planning/strategy projects, and computer simulations.

COMM 456 - (3) (IR)
Topics in Marketing
Prerequisite: Fourth-year Commerce student or instructor permission.
Seminar on issues currently drawing attention in the marketing literature and business community that affect marketing management.

COMM 457A - (3) (Y)
Promotional Aspects of Marketing
Prerequisite: Fourth-year Commerce student or instructor permission.
This course is designed to introduce you to the field of advertising and integrated marketing communications. The emphasis in this course will be on the role of integrated advertising and promotion in the marketing communications program of an organization. As with any specialized field of marketing, we will analyze how this area of advertising and promotion fits into the overall marketing process. Our major thrust will be to study how various factors (creative, media, etc.) should be considered in planning, developing, and implementing advertising and promotional campaigns and marketing programs.

COMM 457B - (3) (Y)
Advertising Campaigns
Prerequisite: COMM 457A and instructor permission.
This course is designed to allow students to analyze integrated marketing communication campaigns. In addition, this course will take a critical look at strategic decisions associated with media choice as part of any integrated communication plan. The course will be taught utilizing industry experts to present via teleconferencing. Students will work on the National AAF case competition and develop a selling strategy, creative development, and media analysis.

COMM 457L - (1) (S)
Promotions/Advertising Lab
Corequisite: COMM 457A or COMM 457B.
Lab trains students in the various digital media software for developing advertising campaigns. Software studied includes PhotoShop, InDesign, Illustrator, and Avid video editing.

COMM 458 - (3) (IR)
Consumer Behavior and Marketing Strategy
Prerequisite: Fourth-year Commerce student or instructor permission.
This course focuses on how consumers meet needs through the evaluation, acquisition, and use of goods and services. Covers major influences on the consumption process, including psychological, situational, and socio-cultural factors. Specific topics include perception, attitudes, values, consumer decision-making, and customer satisfaction, among others. The marketing implications of understanding the consumer are emphasized, but social factors are also considered.

COMM 459 - (3) (IR)
Sales Management
Prerequisite: Fourth-year Commerce student or instructor permission.
Examines the functions of the sales manager in inter-organizational systems. Studies sales organization, deployment, action, training, legal and ethical considerations, compensation, and evaluating and motivating a sales force.

Taxation and Law


COMM 341 - (3) (S, SS)
Commercial Law I
Introduces the American legal system, emphasizing contracts, torts, agency, corporations, and partnerships. May be taken prior to enrollment in the McIntire School.

COMM 342 - (3) (S, SS)
Commercial Law II
Prerequisite: COMM 341.
Further introduces the American legal system, emphasizing debtor-creditor law, bankruptcy, product liability, and sale of goods, property, and commercial paper.

COMM 444 - (3) (Y)
Tax Factors in Business Decisions
Prerequisite: Non-accounting concentration.
For non-accounting concentrators who want to learn enough about the federal tax system to recognize the tax problems and planning opportunities inherent in common business and financial transactions.

COMM 445 - (3) (Y)
Federal Taxation I
Prerequisite: COMM 202 or instructor permission.
Analyzes the federal income tax law and its application to business, investment, and personal transactions.

COMM 546 - (3) (Y)
Federal Taxation II
Prerequisite: COMM 445 or instructor permission.
Analyzes the federal income tax law and its application to corporations, shareholders, partnerships, partners, and estate and gift transactions. Considers the basic concepts and tax attributes relating to alternative forms of operating a business. Provides the basic skills necessary to do tax research.

Commerce Interdisciplinary Courses


Courses that cut across area boundaries.

COMM 180 – (4) (S)
Making Business Work
A Commerce course designed for students without previous business courses. It introduces basic, useful, and useable concepts that under gird American business practice. Basic theory and skills in the areas of strategy, finance, accounting, marketing and management will be covered. Lecture and case study approach will allow students to hone critical thinking, problem solving and analytical skills while addressing emergent issues in business practice. Students will be exposed to Microsoft Excel and Access as tools to structure and solve business problems. Specific topics include defining the business model, understanding financial statements, formulating a marketing strategy, and analyzing consumer behavior. The goal of this course is to provide useful tools for students interested in business and to provide a platform for subsequent commerce coursework.

COMM 380 - (3) (IR)
Business, Government, and Society
Prerequisite: ECON 201, 202.
Reviews the ways in which business and government, particularly at the federal level, are related to each other and to society as a whole.

COMM 381 - (3) (IR)
Business Ethics
Examines major moral issues in contemporary business through the study and application of foundational concepts from philosophical ethics. Emphasizes directed discussion of case studies and readings from business and non-business literature.

COMM 382 - (3) (IR)
History of International Business
Examines international business history, focusing on the individual business firm.

COMM 383 - (3) (Y)
Introduction to Business Speaking
Introduction to the foundations of successful speaking by preparing presentations, organizing material, dealing with anxiety, developing delivery skills, working with visual aids, adjusting to a range of speaking demands, speaking collaboratively and communicating intercultural. Students will develop expertise in speaking in a variety of professional situations.

COMM 386 – (3) (IR)
The Business of Saving Nature
Human activities are currently resulting in an unprecedented decline in the biological diversity of our planet. The conversion of natural lands for agriculture and urbanization, together with the alteration of wetlands and aquatic ecosystems, is resulting in the extinction of species that depend on these ecosystems as essential habitat. Recognition of the impacts of human activity on biological diversity has led to a growing international environmental movement to promote the preservation of natural ecosystems. The preservation of biological diversity is dependent on the integration of conservation objectives into the framework of regional economic development, which will require a blending of our scientific and economic understanding about these issues. This course focuses on the scientific and economic issues related to the conservation and preservation of natural ecosystems via an in situ learning experience.

COMM 388 – (3) (IR)
Environmental Choices in the 21st Century
This interdisciplinary course will explore the complex choices in environmental policy and management by examining and integrating three relevant perspectives: environmental science, ethics and economics. Environmental science provides a basic understanding of the impacts of human activities on the environment. Economic analysis focuses on the relevant benefits and costs. Ethics addresses the conflicts of values involved in decisions about the environment. The balancing of environmental and economic costs and benefits, coupled with human beliefs about what is "right" or "wrong," is at the heart of the environmental decision-making process. The process is complex because it involves a diverse set of stakeholders with differing perspectives and objectives. A case study approach will be used to examine the wide range of scientific, historical, cultural, ethical and legal dimensions of environmental issues.

COMM 530 - (3) (IR)
Selected Topics in Commerce
Prerequisite: Fourth-year Commerce student, graduate student, or instructor permission.
Seminar on current issues in commerce.

Independent Study


COMM 499 - (1-3) (S)
Independent Study in Commerce
Prerequisite: Fourth-year Commerce student.
Independent study under the supervision of a Commerce instructor. A project directly related to business must be submitted to, and approved by, the supervising instructor prior to the Commerce School add date. Students may take COMM 499 only once.


Undergraduate Record Home  |  McIntire School of Commerce