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					Discussed on the meeting of the Faculty Board
Faculty Protocol № ---       ―---‖ ―--------‖ 2011
----------------------- Dean of the faculty:                         /İlyas Çiloğlu/
Approved on the meeting of the Academic Board
Protocol № 1       ―=-=‖ ―====‖ 2011
Rector:                                                        /Şevket Ercan Tunç/
Agreed with the Quality Assurance Office
Head of Quality Assurance Office:                              /Tinatin Kublashvili/




                               Faculty of Business Management

                      Bachelor Educational Program in Accounting




                                                     Tbilisi

                                                     2011

                                                                                       1
Direction                             Business Administration – 02

Name of the Educational Program       Accounting

Director of the Program               Assoc. Prof. Sophio Khundadze

Advanced Academic Education Level     Bachelor
Type of the Program                   Academic (Major- Accounting)



Academic degree Awarded            Bachelor of Business Administration in Accounting

Language of Instruction            English Language
Volume of the Program in Credits   Credit describes quantity of work, which is needed for education program
                                   to finish different types of competences and achieve education results.
                                   We can receive credits only after getting education results of students
                                   followed by the syllabus. Written in 2007 #3 order of Ministry of
                                   Education and Science of Georgia and Internal Regulation of university, it
                                   is considered to be as one of the positive decisions.
                                   In universities we have contemporary Credit system, which is based on
                                   the long experience of American and European Universities.
                                   To calculate credits we use European system (ECTS):
                                   1 credit = 25 Astronomic Hours
                                   All courses for bachelor program equal to 5 credits.
                                   Structure of the Program:
                                   Design of the program gives students opportunity to create own,
                                   individual education program according to which they can full fill their
                                   objectives and wishes , and parallel with major qualification can get
                                   knowledge in additional profession, which increases their compatibility
                                   on labor market and provides successful formulation of their career.
                                   Along with the philology courses faculty provides courses connected with
                                   language learning and translation.
                                   Total volume of the bachelor program-240 credits, including:
                                   University courses - 35 credits;
                                   Major program – 205 credits
                                   Obligatory- elective courses-30credits
                                   During 8th semester of bachelor program student has to maintain a thesis.

prerequisite                       Student of a bachelor program can become anyone with secondary
                                   education, who registers for national examination center and passes exams
                                   according to the competitive exam program volume. ( General Skills,

                                                                                                               2
                               foreign language, Georgian Language, History)



Aim of the BA   Description of the Field:
Program:
                The profession of accountancy has an enormous impact on people‘s livelihoods and
                retirement benefits and the nation‘s business and economic climate. Indeed, accounting is
                the base upon which the critical business skills of finance, management, marketing, and
                communications rely. Whether they work for public accounting firms, not-for-profits, or
                governmental agencies, accountants provide the key to effective operations and
                expansion.
                In conducting its program, major of Accounting provides undergraduate students with
                both the technical tools and the general background necessary for successful careers in
                accounting, as well as providing accounting knowledge to students with majors in areas
                other than accounting.
                The department‘s accounting program focuses on the development, measurement,
                analysis, validation, and communication of financial and other information. Much of the
                emphasis is directed to enhancing the students‘ ability to understand the environment
                and to alert students to the broad implications of accounting principles, procedures, and
                accounting decisions. IBSU‘s accounting program is designed to prepare students to
                become leaders in business, not-for-profit organizations, and government.
                Aim:
                The mission of the Major of Accounting is to advance the accounting profession by
                providing quality accounting education to both undergraduate and graduate students,
                publishing quality research and providing service to the professional community. We
                prepare students for successful careers with increasing professional and managerial
                responsibility in public accounting as well as government and industry.
                Our mission, in an internationally-focused private university, is to:
                       foster an environment of intellectual curiosity, diversity of thought, and integrity;
                       provide a diverse student body with excellence in accounting education so our
                        graduates can succeed as business professionals and leaders and as valued members
                        of society;
                       prepare students for advancement in the accounting profession through
                        specialized programs that strengthen professional competencies;
                       promote opportunities for professional development, lifelong learning and
                        accounting professionals in the local, international area.
                Our vision is to be an internationally recognized accounting program that provides a high
                quality education, graduates well-rounded professionals who are leaders in business and
                in the communities in which they live, has deep interconnections with the business
                community, and fosters and understanding and appreciation of global issues affecting the
                accounting profession.




                                                                                                                3
Outcomes to be achieved in correspondence to the following competencies:

                     Field-specific competences
Knowledge and        The Accounting Major Program provides students with a comprehensive background in
understanding:       financial and managerial accounting, taxation and financial statements analysis. The
                     program prepares students for careers in public and private accounting, or related fields,
                     such as banking and consulting. As well as it provides excellent preparation for graduate
                     programs in accounting, business and law. With the completion of the Accounting Major
                     Program, a student will have the knowledge and tools for intelligent analysis, planning,
                     control, and decision making—preparing you for a successful career, leadership positions.
                     Accounting major provide students to gain a broad-based knowledge of accounting and
                     other important business subjects as you prepare to launch your career in public
                     accounting, corporate finance, consulting, and other areas.
Ability to use the   IBSU's Major of Accounting program provides the knowledge, skills and experience to
knowledge in         make our graduates attractive hires in accounting firms, government, and public and
practice:            private companies.
                     The BBA degree is preparation for a lot more than a career in business. It‘s training for life.
                     Succeeding in any environment requires the ability to think critically, to analyze data, to
                     make recommendations, and to communicate them effectively. It demands not only
                     knowledge, but also the ability to apply it and the courage to act on it.
                     Among many other benefits Students can get necessary skills with basic accounting
                     principles. The program provides students how to make balance statements, obligations,
                     analysis of business operations, accounting of the capital. Students also learn to prepare
                     budget statements, profits and loss sheets, interdependence of financial statements:
                     application of accounting plans, double application principle.
                     Students get skill in Accounting program to use them in practice for dealing with operation
                     Cycles of businesses, permanent and temporary accounting systems for various goods;
                     purchase and sale of goods. adjustment and closing of financial accounts by businesses;
                     Preparation of financial statements for businesses; periodical accounting of merchandise;
                     Methods for accounting goods (FIFO, LIFO and comparison of middle weighted cost), their
                     comparison and other issues.
                     The accounting program gives to students to make manufacturing and distribution cost
                     accounting, material, labor and overhead costs in job order and process cost accounting as
                     well as the role of the auditor, the organization of the accounting profession, the current
                     audit environment. Theory of auditing and practical examples of auditing techniques and
                     work programs.
                     General/transferable competences:
Ability to make      Special ability to collect and define data characteristic to the field of business;
conclusions:         similarly, is able to analyze particular data and situations by using standard and, in
                     some cases, special methods; is able to form valid and evidenced conclusions; is able
                     to obtain and digest new information; has special ability of self-reflection; is able to
                     interpret data, identify and diagnose complex problems, determine alternative ways
                     of problem solution, evidence and prove the principles of decision-making.

                                                                                                                  4
Communication     The ability to provide in mother tongue a detailed written report about ideas and
skills            ways how to solve existing problems; ensure oral dissemination of information
                  among specialists and non-specialists of the field; is also able to hold a discussion of
                  the issue with specialists of the field, can prepare a synopsis and documents using
                  specific business terminology.
                  In Foreign Language
                  Special ability to provide in foreign language (English) discussion of complex
                  issues/formulate questions in a written form as well as orally through presentations
                  and oral discussion;
                  Communication – has the ability to perceive and understand essential content of
                  complex specific and more general texts; has broad understanding of his/her
                  specialty and can hold a discussion within the field; can support spontaneous and
                  fluent dialogue or general conversation with native speaker without any special
                  efforts from either sides; define his/her attitude towards disputable issues and single
                  out various priorities/advantages or drawback/disadvantages.
                  Reading – can read texts in English independently and without hesitations; is able
                  to use different sources; however, sometimes might face problems with idiomatic
                  language.
                  Writing – can clearly formulate in English in a written form his/her ideas and
                  attitudes concerning different issues; can write reports and essays, provide
                  arguments for or against different approaches and opinions.
                  Using ICT (Information and Communication Technologies)
                  Has awareness and is able to use modern ICT, can work on electronic documents,
                  electronic charts and tables, data basis; can prepare presentations and is able to use
                  business specific information data basis and programmes.
Learning skills   Has the ability to provide a proactive evaluation and assessment of his/her own
                  learning process, identify future learning objectives; can enhance his/her
                  knowledge independently through field-specific literature.
Values            Is actively involved in the formation process of business-specific and common
                  ethical values and takes efforts for their institutionalization; respects diversity, can
                  participate in business talks in a professional context and, in case of necessity,
                  contribute to conflict resolution; has the ability to participate in team decision-
                  making, demonstrates enthusiasm and shows initiative, has effective
                  communication in working/learning groups; has nurtured the ability to identify
                  ethical problems, analyze them, choose appropriate decision and defend his/her
                  position in contexts such as, financial institutions, accounting, human resource
                  management and marketing; has clear understanding of the role of legal, ethical and
                  cross-cultural responsibility in the organization and society; owns professional
                  responsibility and understands the principles of ethics and sustainable
                  development.

                                                                                                         5
Learning Outcome map

Courses
                          Knowledge and Ability to use   Ability to    Communication Learning Values
                          understanding the knowledge    make          skills        skills
                                        in practice      conclusions
SLA 101 Culture of
Georgian Oral and
Written
Communication (For
                               x              x                             x                    x
Georgian Students)
SLA 101 Georgian
Language I (For
Foreign Students)
SLA102 Culture of
Georgian Oral and
Written
Communication II (for
                               x              x                             x                    x
Georgian Students)
SLA102 Georgian
Language II (for
Foreign Students)
SLA335 Georgian
Language III (for              x              x                             x           x        x
Foreign Students)
SLA336 Georgian
Language IV (for               x              x                             x           x        x
Foreign Students)
CEN 122 Information
                               x              x                             x           x
Technology
HUM 125 History of
                               x              x               x             x           x        x
Georgian Civilization
HUM 126 History of
                               x              x               x             x           x        x
World Civilization
SLA 103 Professional
                               x              x                             x                    x
English I
SLA 104 Professional
                               x              x                             x                    x
English II
SLA131          General
                               x              x                             x                    x
English I
SLA132          General
                               x              x                             x                    x
English II
Foreign Languages:
HUM127 Turkish I               x              x                             x                    x
HUM 111 Russian I
                                                                                                     6
HUM115 German I
HUM103 Spanish I
Foreign Languages
HUM108 Turkish II
HUM112 Russian II       x   x       x       x
HUM116German II
HUM104 Spanish II
Foreign Languages
HUM109 Turkish III
HUM113 Russian III      x   x       x       x
HUM117 German III
HUM105 Spanish III
Foreign Languages
HUM110 Turkish IV
HUM114 Russian IV       x   x       x       x
HUM117 German IV
HUM106 Spanish IV
BUS 101 Introduction
                        x   x   x   x   x   x
to Business
BUS 103 Calculus I      x   x   x       x
BUS 104 Calculus II     x   x   x       x
IER 101 Introduction
                        x   x   x
To Economics
SSF201 Sociology        x   x   x   x   x   x
ECO 201 Principles of
                        x   x   x
Microeconomics
ECO 202 Principles of
                        x   x   x
Macroeconomics
ACT 203 Principles of
                        x   x   x       x
Accounting I
ACT 206 Principles of
                        x   x   x       x
Accounting II
BUS 207 Business
                        x   x   x       x
Statistics I
BUS 204 Business
                        x   x   x       x
Statistics II
MKT205 Principles of
                        x   x   x   x   x   x
Marketing
MGT208 Principles of
                        x   x   x   x   x   x
Management
BUS307 Business
                        x   x   x   x   x   x
Research Methods
ACT 301 Intermediate
                            x   x   x
Accounting I
ACT 302 Intermediate
                        x   x   x
Accounting II

                                                7
FIN 303 Managerial
                         x   x   x       x
Finance I
FIN 304 Managerial
                         x   x   x       x
Finance II
FIN 308 Money and
                         x       x
Banking
BUS 306 Legal
Environment of           x   x   x   x   x   x
Business
ACT401 Managerial
                         x   x   x   x       x
Accounting I
ACT 404 Managerial
                         x   x   x   x       x
Accounting II
FIN325 Introduction to
                         x   x   x   x   x   x
Banking
MGT 407 Small
Business
                         x   x   x
Management &
Entrepreneurship
ACT403 Auditing          x   x   x   x   x
ACT 402 Accounting
                         x   x   x   x
Information Systems
ACT405 Governmental
                         x   x   x       x
Accounting
Elective Courses
ACT406 Taxation          x   x   x       x
ACT411 Accounting
software applications    x   x   x   x
(ORIS)
FIN403 Financial
                         x   x   x   x   x   x
Statement Analysis
MGT404 Production
and Operation            x   x   x   x
Management
BUS431 Business Ethics
and Corporate Social     x   x   x   x   x   x
Responsibilities
ECO 305 International
                         x   x       x   x
Economics
FIN303 Monetary
                         x   x   x
Theory and Policy
FIN401 Financial
                         x   x   x
Institutions
MKT407 Strategic
                         x   x   x   x   x   x
Marketing
FIN404 Investments       x   x   x       x

                                                 8
and Portfolio
Management
FIN409 Individual
                                               x                                 x                              x                                     x                     x                                x
Financial Planning
BUS 310 Business
                                               x                                 x                              x                                     x                     x                                x
Forecasting
MGT 403 Strategic
                                               x                                 x                              x                                     x                     x                                x
Management
BUS401 International
                                               x                                 x                              x                                     x                     x                                x
Business Management
MGT308
Organizational                                 x                                 x                              x                                     x                     x                                x
Behavior
SPR 315 Sport


Course Status

University courses        University elective courses                                             Major specialty courses                                 Major specialty
                                                                                                                                                          compulsory-elective courses

‖A‖                       ‖B‖                                                                      ‖ C‖                                                            ‖D‖

25 credits                45 credits                                                              130 credits                                             40 credits



Educational plan

                                                                                                    Distributiom of hours




                                                                                                                                                                                                Total quantity of hours
                                                                                                   Contact hours
                           Number of Credits




                                                                                                                                                                            Independent Hours
                                                             Practical/seminar




                                                                                                                                           Midterm exam


                                                                                                                                                               Final exam
                                                                                     laboratory
                                                   Lecture




                                                                                                                          Course project
                                                                                                          compensation
                                                                                                          Consultation/




         Courses



University
                                  25
Courses
SLA 101 Culture of
Georgian Oral and
Written Communication
(For Georgian Students)               5             15.5      19.5                                          2.5                      5            2.5             2.5          77.5                   125
SLA 101 Georgian
Language I(For Foreign
Students)

                                                                                                                                                                                                                          9
SLA102 Culture of
Georgian Oral and
Written Communication
II (for Georgian
                            5    15.5   19.5          2.5   5   2.5   2.5   77.5   125
Students)
SLA102 Georgian
Language II (for Foreign
Students)
CEN 122 Information
                            5    15.5          19.5   2.5   5   2.5   2.5   77.5   125
Technology
HUM 125 History of
                            5    32.5                 2.5   5   5     2.5   77.5   125
Georgian Civilization
HUM 126 History of
                            5    32.5                 2.5   5   5     2.5   77.5   125
World Civilization
Faculty Courses            45
SLA 103 Professional
                            5    15.5   19.5          2.5   5   2.5   2.5   77.5   125
English I
SLA 104 Professional
                            5    15.5   19.5          2.5   5   2.5   2.5   77.5   125
English II
SLA131 General English
                            5    14     21            2.5   5   2.5   2.5   77.5   125
I
SLA132 General English
                            5    14     21            2.5   5   2.5   2.5   77.5   125
II
Foreign Languages:
HUM127 Turkish I
HUM 111 Russian I           5    15.5   19.5          2.5   5   2.5   2.5   77.5   125
HUM115 German I
HUM103 Spanish I
Foreign Languages
HUM108 Turkish II
HUM112 Russian II           5    15.5   19.5          2.5   5   2.5   2.5   77.5   125
HUM116German II
HUM104 Spanish II
Foreign Languages
HUM109 Turkish III
HUM113 Russian III
                            5    15.5   19.5          2.5   5   2.5   2.5   77.5   125
HUM117 German III
HUM105 Spanish III
SLA335 Georgian III
Foreign Languages
HUM110 Turkish IV
HUM114 Russian IV
                            5    15.5   19.5          2.5   5   2.5   2.5   77.5   125
HUM117 German IV
HUM106 Spanish IV
SLA336 Georgian IV
SSF201 Sociology            5    22     13            2.5   5   2.5   2.5   77.5   125
Core Courses               130
                                                                                     10
BUS 103 Calculus I        5    21      14            2.5   5   2.5   2.5   77.5   125
BUS 101 Introduction to
                          5    22      13            2.5   5   2.5   2.5   77.5   125
Business
BUS 104 Calculus II       5    21      14            2.5   5   2.5   2.5   77.5   125
IER 101 Introduction To
                          5    21      14            2.5   5   2.5   2.5   77.5   125
Economics
ECO 201 Principles of
                          5    21      14            2.5   5   2.5   2.5   77.5   125
Microeconomics
ECO 202 Principles of
                          5    21      14            2.5   5   2.5   2.5   77.5   125
Macroeconomics
ACT 203 Principles of
                          5    22      13            2.5   5   2.5   2.5   77.5   125
Accounting I
ACT 206 Principles of
                          5    22      13            2.5   5   2.5   2.5   77.5   125
Accounting II
BUS 207 Business
                          5    15     12.5    7.5    2.5   5   2.5   2.5   77.5   125
Statistics I
BUS 204 Business
                          5    15     12.5    7.5    2.5   5   2.5   2.5   77.5   125
Statistics II
MKT205 Principles of
                          5   20.5     12            2.5   5   5     2.5   77.5   125
Marketing
MGT208 Principles of
                          5   12.25   22.75          2.5   5   2.5   2.5   77.5   125
Management
BUS307 Business
                          5    22      13            2.5   5   2.5   2.5   77.5   125
Research Methods
ACT 301 Intermediate
                          5    22      13            2.5   5   2.5   2.5   77.5   125
Accounting I
ACT 302 Intermediate
                          5    22      13            2.5   5   2.5   2.5   77.5   125
Accounting II
FIN 308 Money and
                          5    21      14            2.5   5   2.5   2.5   77.5   125
Banking
ACT401 Managerial
                          5    22      13            2.5   5   2.5   2.5   77.5   125
Accounting I
ACT 404 Managerial
                          5    22      13            2.5   5   2.5   2.5   77.5   125
Accounting II
ACT403 Auditing           5    22      13            2.5   5   2.5   2.5   77.5   125
ACT 402 Accounting
                          5    22      13            2.5   5   2.5   2.5   77.5   125
Information Systems
BUS 306 Legal
                          5    22      13            2.5   5   2.5   2.5   77.5   125
Environment of Business
FIN 303 Managerial
                          5   15.5    9.75    9.75   2.5   5   2.5   2.5   77.5   125
Finance I
FIN 304 Managerial
                          5   15.5    9.75    9.75   2.5   5   2.5   2.5   77.5   125
Finance II
FIN325 Introduction to
                          5    22      13            2.5   5   2.5   2.5   77.5   125
Banking
ACT405 Governmental       5    22      13            2.5   5   2.5   2.5   77.5   125
                                                                                    11
Accounting
MGT 407 Small
Business Management         5    22     13            2.5   5   2.5   2.5   77.5   125
& Entrepreneurship
Elective Courses            40
ACT411 Accounting
software applications       5    22            13     2.5   5   2.5   2.5   77.5   125
(ORIS)
ACT406 Taxation             5    35                   2.5   5   2.5   2.5   77.5   125
FIN403 Financial
                            5    15.5   9.75   9.75   2,5   5   2.5   2.5   77.5   125
Statement Analysis
MGT404 Production and
                            5    28      7            2,5   5   2.5   2.5   77.5   125
Operation Management
BUS431 Business Ethics
and Corporate Social        5    22     13            2.5   5   2.5   2.5   77.5   125
Responsibilities
ECO 305 International
                            5    21     14            2.5   5   2.5   2.5   77.5   125
Economics
FIN401 Financial
                            5    22     13            2.5   5   2.5   2.5   77.5   125
Institutions
MKT407 Strategic
                            5    16     21.5          2.5   5   2.5   2.5   77.5   125
Marketing
FIN404 Investments and
                            5    22     13            2.5   5   2.5   2.5   77.5   125
Portfolio Management
FIN409 Individual
                            5    22     13            2.5   5   2.5   2.5   77.5   125
Financial Planning
FIN303 Monetary
                            5    21     14            2.5   5   2.5   2.5   77.5   125
Theory and Policy
BUS 310 Business
                            5    22     13            2.5   5   2.5   2.5   77.5   125
Forecasting
MGT 403 Strategic
                            5    21     14            2.5   5   2.5   2.5   77.5   125
Management
BUS401 International
                            5    22     13            2.5   5   2.5   2.5   77.5   125
Business Management
MGT308 Organizational
                            5    22     13            2.5   5   2.5   2.5   77.5   125
Behavior
Sport, culture and music     5                                                     125
Total                      240




                                                                                     12
Distribution of course according to the semesters:
Freshman year
Autumn Semester
  #                  Course Name                  Number      Course   Course Status   Contact     Individual
                                                 of Credits    Code                     Hours        Work
  1     BUS 101 Introduction to Business             5        101052   Compulsory       47,5            77,5
  2     BUS 103 Calculus I                           5        101023   Compulsory       47,5            77,5
        SLA 101 Culture of Georgian Oral
        and Written Communication (For
  3                                                  5        300051   Compulsory       47,5            77,5
        Georgian Students) SLA 101 Georgian
        Language I (For Foreign Students)
  4     SLA 103 Professional English I               5        300054   Compulsory       47,5            77,5

  5     CEN 122 Information Technology               5        200006   Compulsory       47,5            77,5

  6     SLA131 General English I                     5        101106   Compulsory       47,5            77,5
Total                                                30                                          1500

Spring semester
  #                  Course Name                  Number      Course   Course Status   Contact      Individual
                                                 of Credits    Code                     Hours         Work
  1     IER 101 Introduction To Economics            5        100005   Compulsory       47,5            77,5
  2     BUS 104 Calculus II                          5        101024   Compulsory       47,5            77,5
        SLA102 Culture of Georgian Oral
        and Written Communication II (for
  3                                                  5        300052   Compulsory       47,5            77,5
        Georgian Students) SLA102 Georgian
        Language II (for Foreign Students)
  4     SLA 104 Professional English II              5        300055   Compulsory       47,5            77,5
  5     SSF201 Sociology                             5        101039   Compulsory       47,5            77,5
  6     SLA132 General English II                    5        101108   Compulsory       47,5            77,5
Total                                                30                                          1500

Sophomore year
Autumn Semester
  #                  Course Name                  Number      Course   Course Status   Contact      Individual
                                                 of Credits    Code                     Hours         Work
         ECO 201 Principles of                                         Compulsory       47,5            77,5
  1                                                  5        101076
         Microeconomics
  2      ACT 203 Principles of Accounting I          5        101071   Compulsory       47,5            77,5
  3      MGT208 Principles of Management             5        101074   Compulsory       47,5            77,5
  4      BUS 207 Business Statistics I               5        101019   Compulsory       47,5            77,5
         HUM 125 History of Georgian                                   Compulsory       47,5            77,5
  5                                                  5        300035
         Civilization
  6      Foreign Languages:                          5                 Compulsory       47,5            77,5

                                                                                                               13
         HUM127 Turkish I                                  300123   Compulsory
         HUM 111 Russian I                                 300127
         HUM115 German I                                   300131
         HUM103 Spanish I                                  300119
         SLA335 Georgian Language III                      300068
Total                                            30                                           1500

Spring semester
  #                Course Name                 Number      Course   Course Status   Contact     Individual
                                              of Credits    Code                     Hours        Work
        ECO 202 Principles of                                       Compulsory
  1                                               5        101073                    47,5            77,5
        Macroeconomics
  2     BUS 204 Business Statistics II            5        101020   Compulsory       47,5            77,5
  3     ACT 206 Principles of Accounting II       5        101072   Compulsory       47,5            77,5
  4     MKT205 Principles of Marketing            5        101075   Compulsory       47,5            77,5
        HUM 126 History of World                                    Compulsory
  5                                               5        300036                    47,5            77,5
        Civilization
        Foreign Languages
        HUM108 Turkish II                                  300124
        HUM112 Russian II                                  300128
  6                                               5                 Compulsory       47,5            77,5
        HUM116German II                                    300132
        HUM104 Spanish II                                  300120
        SLA336 Georgian IV                                 300084
Total                    6                       30                                           1500

Junior year
Autumn Semester
  #                Course Name                 Number      Course   Course Status   Contact     Individual
                                              of Credits    Code                     Hours        Work
  1     ACT 301 Intermediate Accounting I         5        101046   Compulsory       47,5            77,5
  2     FIN 303 Managerial Finance I              5        101061   Compulsory       47,5            77,5
  3     BUS307 Business Research Methods          5        101018   Compulsory       47,5            77,5
  4     FIN 325 Introduction to Banking           5        101051   Compulsory       47,5            77,5
        Foreign Languages
        HUM109 Turkish III                                 300125
  5     HUM113 Russian III                        5        300129   Compulsory       47,5            77,5
        HUM117 German III                                  300131
        HUM105 Spanish III                                 300121
  6     Elective                                  5                   Elective       47,5            77,5
        Elective Courses
        ECO 305 International Economics           5        101049     Elective       47,5            77,5
                                                                                                            14
        MGT404 Production and Operation
                                                 5        101077     Elective       47,5       77,5
        Management
        SPR315 Sport                             5        100064     Elective       47,5       77,5
Total                                           30



Spring Semester
  #                Course Name                Number      Course   Course Status   Contact   Individual
                                             of Credits    Code                     Hours      Work
  1     ACT 302 Intermediate Accounting II       5        101047   Compulsory       47,5       77,5
  2     FIN 304 Managerial Finance II            5        101062   Compulsory       47,5       77,5
        BUS 306 Legal Environment of
  3                                              5        101058   Compulsory       47,5       77,5
        Business
  4     FIN 308 Money and Banking                5        101065   Compulsory       47,5       77,5
        Foreign Languages

        HUM110 Turkish IV                                 300126

  5     HUM114 Russian IV                        5        300130   Compulsory       47,5       77,5

        HUM118 German IV                                  300134

        HUM106 Spanish IV                                 300122

  6     Elective                                 5                   Elective       47,5       77,5

        Elective Courses

        BUS 310 Business Forecasting             5        101017     Elective       47,5       77,5
        FIN409 Individual Financial
                                                 5        101069     Elective       47,5       77,5
        Planning
        MGT308 Organizational Behavior           5        101067     Elective       47,5       77,5

        IER311 Monetary Theory and Policy        5        100077     Elective       47,5       77,5
Total                                           30


Senior year
Autumn Semester
   #               Course Name                Number      Course   Course Status   Contact   Individual
                                             of Credits    Code                     Hours      Work
   1     ACT401 Managerial Accounting I          5        101060   Compulsory       47,5       77.5
   2     ACT403 Auditing                         5        101014   Compulsory       47,5       77,5
   3     ACT405 Governmental Accounting          5        101041   Compulsory       47,5       77,5
   4     Elective Courses                        5                  Elective        47,5       77,5
   5     Elective Courses                        5                  Elective
   6     Elective Courses                        5                  Elective
                                                                                                      15
          Elective Courses
          ACT411 Accounting software
                                                   5        101100        Elective        47,5         77,5
          applications (ORIS)
          FIN401 Financial Institutions            5        101034        Elective        47,5         77,5
          MKT407 Strategic Marketing               5        101094        Elective        47,5         77,5
          FIN403 Financial Statement
                                                   5        101037        Elective        47,5         77,5
          Analysis
          MGT 403 Strategic Management             5        101095        Elective        47,5         77,5
 Total                                             30

Spring Semester

   #                 Course Name                Number      Course     Course Status    Contact     Individual
                                               of Credits    Code                        Hours        Work
          ACT 402 Accounting Information
   1                                               5        101001     Compulsory         47,5         77,5
          Systems
   2      ACT 404 Managerial Accounting II         5        101030     Compulsory         47,5         77,5
          MGT 407 Small Business
   3      Management &                             5        101092     Compulsory         47,5         77,5
          Entrepreneurship
   4      Elective Courses                         5                                      47,5         77,5
   5      Elective Courses                         5                                      47,5         77,5
   6      Elective Courses                         5                                      47,5         77,5
          Elective Courses
          ACT406 Taxation                          5        101097                        47,5         77,5
          BUS431 Business Ethics and
                                                   5        101109                        47,5         77,5
          Corporate Social Responsibilities
          FIN404 Investments and Portfolio
                                                   5        101054                        47,5         77,5
          Management
          BUS401 International Business
                                                   5        100029                        47,5         77,5
          Management
 Total                                             30



 Students‘ Educational         Students‘ educational activities include:
 Activities                         Attending /activities for group works
                                    Laboratory studies
                                    Practical training
                                    Working on course project ( a short – up to 10 pages – written work on
                                      a topic under study)
                                    Independent work
                                    Seminars (the so-called feedback seminars at which students answer
                                      lecturer‘s questions on the materials under study, discuss these issues,
                                      etc.)
                                    Passing (midterm and final) exams

                                                                                                              16
Evaluating student‘s   Aim of the eveluation is to determine quality of the students‘ study results in
knowledge              correspondance with the aim and parameters of the academic program.
                       Stucture of the eveluation, according to the subject, is devided into two
                       elements-midterm (60%) and final (40%) elements. Each of it has its own
                       percentage fraction. Midterm eveluation can be devided into components,
                       which also have their percentage fraction within these elements.
                       Each concrete eveluation is based on the sum of the elements.
                       Because of the specificity of concrete courses, we can determine their criteria.
                       Students are eveluated according to the point system. Maximum eveluation for
                       each               component                 is             100             points.
                       Final eveluation of the sudent will be mark counted from diffrenet components
                       and the sum of the marks received at the exams.
                       Because of the specificity of the syllabus lecturerers prepare and show in their
                       syalabuses componets of eveluation and distrubution of points.
                       Least positive evelutiing criteria is 51 ponts.
                       While eveluating student lecturer should consider not only his/her achievments
                       on final exam, but also his/her activities and results during the whole semester.
                       Positive evaluations will be considered:
                                  Excellent –maximum evaluation 91% and higher;
                                  Very good- maximum evaluation 81-90%;
                                  Good - maximum evaluation 71-80%;
                                  Satisfactory- maximum evaluation 61-70%;
                                  Enough - maximum evaluation 51-60%;
                       Negative evaluations will be considered:
                       (FX) failure - maximum evaluation 41-50%, which means that student has to
                       work more to pass the course and is given additional independent work hours
                       and is permitted to the exam one more time.
                       (F) failure - maximum evaluation 40% and lower, which means that work hours
                       for the student for professionalism in this course is not enough and he should
                       retake this course.
                       Maximum evaluation is equal to 100 points
                       It is not permitted to evaluate student‘s work of whole year only by one-final
                       exam.
                       In case student does not get enough points he/she has right to attend additional
                       exam, final exam not later than 10days.
                       Eveluation form:
                                  Midterm evaluation
                                  Final evaluation
                       Both midterm and final evaluation is determined by the lecturer of the course.
                       If, because of the specificity of the course we cannot determine evaluation
                       form, it is obligatory to have written form of the evaluation. It does not exclude
                       oral exams. According to the internal regulations of the university committee
                       members composed of 3 lecturers attend the oral exam.
                       Student will be considered to have mastered over credit if he/she gets at least
                       51 points.
Assessment methods:          Test
                             Oral questions
                             Portfolio
                                                                                                       17
                                      Group/Individual projects
                                      Observation and demonstration
Learning and teaching          (To achieve teaching course/module teaching results we have worked out
methods                        adequate teaching methods).
                                    Theory teaching
                                    Practical studies
                                    Laboratory work
                                    Teaching practice
                                    Practical training
                                    Seminars

Information about essential human recourses for implementation of the program

Course /Subject                      Name,Surname                 Degree
Culture of Georgian Oral and Written Ketevan Sikharulidze         Full Professor, (philology)
Communication I-II
Georgian language I-IV (for foreign
students)
Professional English I- II                 Irina Bakhradze        Assoc.Prof.Dr. (Education)
                                           Ekaterine Pipia        Assoc. Prof. Dr. (Humanities)
                                           Teona Maisuradze       PhD-c
                                           Lali Gigauri           Master
General English I-II                       Ekaterine Pipia        Assoc. Prof. Dr. (Humanities)
Russian Language I-IV                      Gulnara Diasamidze     Assoc.Prof.Dr, (phylology)
Turkish Language I-IV                      Tinatin Kublashvili    Assoc.Prof.Dr. (History)
German Language I-IV                       Nino Tsulaia           PhD-c
Spanish Language I-IV                      Nato Kublashvili       Master
Information Technologies                   Vakhtang Rodonaia      PhD-c
History of Georgian Civilization           Tinatin Kublashvili    Assoc.Prof.Dr. (History)
History of World Civilization              Tinatin Kublashvili    Assoc.Prof.Dr. (History)
Introduction to Business                   Maka Bughulashvili     PhD-c
                                           Tea                    Assoc.Prof.Dr. (Economics)
                                           Kbiltsetskhlashvili
Calculus I-II                              Nino Partsvania        Full Professor, (Physcs and Mathematics)
Introduction to Economics                  Faruk Gursoy           Assoc.Prof.Dr. (Economics)
Sociology                                  Paata Ramishvili       PhD (Social Sciences)
                                           Mia King               PhD (Social Sciences)
Principles of Macroeconomics               Ilyas Ciloglu          Assoc.Prof.Dr. (Economics)
Principles of Microeconomics               Ilyas Ciloglu          Assoc.Prof.Dr. (Economics)
                                           Michael Gvatua         MA
Principles of Accounting I                 Mariam Gelkhviidze     MA
                                           Metin Mercan           PhD-c
Business Statistics I-II                   Avtandil Gagnidze      Full Professor (Physics and Mathematics)
Principles of Marketing                    Kakhaber Jakeli        Assoc.Prof.Dr. (Economics)
Principles of Management                   Teona Maisuradze       PhD-c
                                           Nino Shoshitaishvili   MA
                                                                                                         18
Business Research Methods                 Giorgi Bagaturia          Assoc.Prof.Dr. (Technical Sciences)
Intermediate Accounting I-II              Michael Gvatua            MA
Money and Banking                         Salavat Sayfulin          PhD-c
Managerial Accounting I- II               Metin Mercan              PhD-c
Auditing                                  Nino Kadagishvili         MA
Accounting Information Systems            Mariam Gelkhviidze        MA
Managerial Finance I-II                   Giorgi Siongulashvili     PhD-c
                                          Merin Mercan              PhD-c
Introduction to Banking                   Levan Kistauri            Prof. Dr. (Economics)
                                          Sophio Khundadze          Assoc. Prof. Dr. (Economics)
Legal Environment of Business             Malkhaz Chakhnashvili     Assoc.Prof.Dr. (Law)
Governmental Accounting                   Michael Gvatua            MA
Small Business Management and             Giga Gvelesiani           PhD (Economics)
Entrepreneurship
Taxation                                  Merab Mikelashvili        PhD
Financial Statement Analysis              Giorgi Simongulashvili    PhD
Accounting software applications (ORIS)   Mariam Gelkhviidze        MA
Production and Operation Management       Irakli Rodonaia           Full Professor (Technical Sciences )
International Economics                   Merab Abdaladze           Assoc.Prof.Dr. (Economics)
Business Ethics and Corporate Social      Sophio Khundadze          Assoc. Prof. Dr. (Economics)
Responsibilities
Financial Institutions                    Ketevan Lapachi           Full Professor, (Economics)
Strategic Marketing                       Kakhaber Jakeli           Assoc.Prof.Dr. (Economics)
                                          Ketevan Lapachi           Full professor (Economics)
Investments and Portfolio Management
                                          Tea Kbiltsetskhlashvili   Assoc.Prof.Dr. (Economics)
Individual Financial Planning             Sophio Khundadze          Assoc. Prof. Dr. (Economics)
Monetary Theory and Policy                Tatiana Papiashvili       Full Professor (Economics)
Business Forecasting                      Giorgi Bagaturia          Assoc.Prof.Dr. (Technical Sciences)
Strategic Management                      Giorgi Bagaturia          Assoc.Prof.Dr. (Technical Sciences)
                                          Eka Devidze               PhD-c
International Business Management
                                          Aygul Isaeva              PhD-c
Organizational Behavior                   Maka Bughulashvili        PhD-c
Sport                                     Giorgi Japaridze          MA


Opportunity to continue studies      Bachelor students of the Business Administration Faculty of
                                     International Black Sea University can continue their studies in
                                     Georgia, as well as in foreign educational institutions in fields of
                                     Business Administration, Economics, Public Administration and
                                     other related disciplines. The knowledge obtained by students at the
                                     International Black Sea University will allow them to comprehend
                                     further educational process fully as they have a fundamental
                                     understanding of management, informational technologies and
                                     knowledge of two foreign languages.
Field of employment                  Accounting Program Bachelor students of the Business
                                     Administration faculty of the International Black Sea University
                                     have an opportunity to work in commercial and governmental

                                                                                                           19
                                       organizations in the fields of Business Administration, Economy,
                                       Public Administration and other related fields.
Information about essential material   The university is fully equipped with all the necessary material
resources for implementation of the    resources aimed to fulfill the educational program successfully:
program                                classes, laboratories, conference and seminar halls, library, computer
                                       lab and so forth. In addition, there are all the necessary conditions
                                       for students to conduct extra curriculum activities (sports, creative
                                       work and social activities).
                                       Compulsory literature cited in syllabuses is available in the
                                       university’s library as well as by means of electronic library, slide
                                       shows prepared by lecturers are available on the university’s web-
                                       site, all classes are equipped with projectors.
                                       Technical/material means of scientific research:
                                       Students have a full access to internet (university has a computer lab
                                       with an Internet) and library. They will get all the necessary
                                       information and consultation from the professors. IBSU is the
                                       subscriber of the following electronic libraries:
                                       http://search.epnet.com
                                       www.oxfordjournals.org
                                       www.journals.cambridge.org
Organization of educational process    Education includes 4 academic years (8 semesters), one academic year
                                       consists of 38 weeks, and from these we have 15 lecturing weeks
                                       (including midterm evaluation), 4 session weeks. Assessment form is
                                       according to ECTS, in final semester student has to write and defend
                                       qualification (bachelor) thesis.
Monitoring quality of the program,     To assure quality of the program we monitor it every year:
evaluating quality system of           • External evaluators assessment (discuss correspondence with
knowledge and skills gained            internationally recognized standards);
                                       • Statistic information (discuss students achievements, employment of
                                       graduate students); This process is conducted by LEPL-National Center
                                       for Educational Enhancement.
                                       • Evaluating of courses by students by questionnaire.
                                       According to this and other additional information faculty discusses
                                       courses and make conformable decisions.
                                       All processes mentioned above are examined by University quality
                                       assurance service.
                                       Objective of the assesment is to determine quality of the students‘
                                       study results in correspondance with the aim and parameters of the
                                       academic program.
                                       Quality assurance service works out general assessment criteria.
                                       According to the specificity of concrete course it is possible to
                                       determine criteria.




                                                                                                          20
Short Course Descriptions

101052 BUS101 Introduction to Business
The course is introductory in nature and is designed to expose the student to many aspects of business. The
student will gain a basic understanding of forms of business, how they work in different economic, political and
cultural environment, differently kind of economic structure, the principle activities of modern businesses.
Moreover, topics to be taught also include evaluating entrepreneurial capabilities, creativity, business plan
creation, the social and ethical responsibilities of business. The importance of global challenges to business is
stressed and analyzed throughout the whole course.


101023 BUS103 Calculus I
Real numbers, interval, absolute value, the derivative and its application. Integration; Basic transcendental
functions. Functions, equations and inequalities. Graphical analysis and applications. Differential calculus and
applications. Mathematical approaches to topics in theoretical economics. Linear models, nonlinear
programming, comparative statistics, consumer behavior, theory of the firm, welfare theory.


300052 SLA101 Culture of Georgian Oral and Written Communication I (For native students)
The case system of Georgian nouns and spelling rules. The numerals and their spelling. Language as a historical
category. Foreign words and their spelling. The principal questions of the language development. The case
agreement between the determent and determined. The basic word stock of the language and form words.


300052 SLA101 The Georgian Language I (for Foreign Students)
The Georgian Language Course is intended for native speakers. Reading and spelling, pronunciation of Georgian
sounds in correct way, listening and understanding of easy texts and dialogs, composition of simple sentences,
conversation on main topics about daily lives and life experiences, etc. The basic vocabulary, some useful
expressions    and     main       grammar       rules    are    given      and  explained      by    lecturers.
Grammar rules: Case of nouns (Nominative, Dative, Genitive, Instrumental, Numerals, Personal and Possessive
pronouns); Active, Inversive, Passive verbs in the Present Tense, postpositions


300 054 SLA103 Professional English I
Principles and methods of composition and precise writing with emphasis on the usage grammar. Functional
areas of business interaction, such as telephoning, meeting people, companies, conference game exchanging
information, reporting, socializing, meetings, making arrangements, describing trends, progress updates,
planning, exchanging information, business travel, company visits and profiles. The course puts special emphasis
on skills works-listening, speaking and reading.


200 006 CEN122Information Technology
Components of computers, hardware and software, overview of software types; Word processors; data basis;
Exercises with application programs. In addition to the basic, hardware and software concepts; This course
involves application programs, DOS commands, word processing, spreadsheet and graphics programs.
Expressions, I / O, Design, Procedures; Functions; Structured Types; Array; Records; Loops, Files, Exercises.
Functional Keys of Nc; Edit the files in Norton Commander, Menu left and right; Menu commands, Menu files,
                                                                                                              21
Menu options; Configuration of the screen.


101106 SLA131 General English I
An analysis of how listening, speaking, reading and writing, as well as grammar and vocabulary, are tested in a
range of exams, and a description of appropriate teaching strategies for each


100005 IER101 Introduction to Economics
Introduction to fundamental economic concepts. Production possibilities; Trade and economic systems. The
price system. Demand and Supply; Market equilibrium. Consumer behavior and rationality; Labor supply. Firm
behavior in different markets. Perfect competition, monopoly, oligopoly; Labor market. Labor Market
imperfections. Externalities, public goods, regulation; Introduction to fundamental macroeconomic concepts:
national income accounting; Inflation; Price index; Balance of payments; Devaluation; Stabilization;
Unemployment. The role of government. Fiscal, monetary and welfare policy.


101024 BUS104 Calculus II
Economic Dynamics and integral calculus; Types of differential; Differential and difference equations and their
application to economic problems; Business cycles and growth models, vectors and parametric equations.
Equation of a straight line. Linear functions. Application of a linear functions; Linear costs, revenue and profit
functions. Break-even analysis. Linear supply and demand function.


300 053 SLA102 Culture of Georgian Oral and Written Communication II (For native students)
Word building. Change in the lexical meaning of words. Borrowed words . Universalize. Verb and its categories.
Archaisms. Dialecticisms. Punctuation roles. Styles. Verb; Present tense; The vocabulary of everyday life; Past
tense; Imperfect and perfect forms; Adjectives; Grades of Adjectives; Group of pronoun;


300 053 SLA102 The Georgian Language I (for Foreign Students)
Declension of nouns (Ergative, Adverbial and Vocative case); Verbs in the Past Continuous, Past Interrupted and
Future Tense, Adjectives.


300 055 SLA104 Professional English II
This course is for students of business. It is based on comprehensive language sellable, which is developed in the
context of everyday business functions. It provides opportunities for practicing the language of range of specific
and general professional situations, such as: Telephoning, to make arrangements, Describing products and
services, reporting on Progress and Planning ahead. While offering opportunities to practice all language skills,
the emphasis is on listening and speaking, with conversation-based activities.


101039 SSF201 Sociology
Understanding Human Behavior and human development learning, thinking, motivation, perception,
personality, self-concept, behavioral disorders, values and attitudes. Attitudes and industrial application.

                                                                                                               22
Fundamental concepts of organizational behavior. Relation between motivation and productivity,
communication, basic communication process, styles of communication, dynamics within groups. Effective
group decision making.


101108 SLA 132 General English II
An analysis of how listening, speaking, reading and writing, as well as grammar and vocabulary, are tested in a
range of exams, and a description of appropriate teaching strategies for each


101076 ECO 201 Principles of Microeconomics
Scope and method, demand, supply and market prices, theory of consumer behavior, demand elasticity, theory
of production and cost, pricing and competitive resources. General equilibrium analysis and welfare economics,
output determination in competitive and noncompetitive markets.


101071 ACT 203 Principles of Accounting I
Basic concepts of accounting. Fundamental book keeping; Statement; Accounting system; Income measurement.
Effective use of accounting data. Recording process. Accounting cycle. Summarized accounting theory.
Assumption standards opinions. Some major elements of financial accounting; valuation criteria, receivable cash
and long-term liabilities; Stockholders equity; Interpreted allocation.


101074 MGT 208 Principles of Management
This course provides an introduction to the fundamental principles, practices, issues and debates associated with
the management of public, business and third sector organizations. The frameworks, concepts and theories
covered in the course are introduced to explain how managers deal with the diversity of issues faced in the
effective management of contemporary organizations. The main roles of modern management - planning,
leading, innovating, organizing and controlling - are also examined.


101019 BUS207 Business Statistics I
Fundamental procedures in collecting, summarizing, presenting and analyzing of data. Measures of central
tendency. Measure of variation. Basic concepts of probability; Permutations, combinations, finite sample spaces;
Random variables and its functions, moments, theoretical and joint distributions; Conditional probability.


300 035 HUM125 History of Georgian Civilization
Definition of terms ‗culture‗ and ‗civilization‗ characteristics and origins, Per iodization of History of the
Georgian culture. The stone age. Culture on the territory of Georgia. Copper and Bronze age culture. Culture of
the first Georgian states, Iberian and Colkhis culture in classical times, the Georgian Alphabet, the spread of
Christianity in Georgia. Georgian culture of early medial period: architecture and arts, literature and learning‘s
in IV-VIII cc, Forming of the United Georgian Kingdom, Foreign relationship, Literature and learning in IX-XI
cc.




                                                                                                               23
300123HUM 127 Turkish I, 300124HUM 108 Turkish II,
300125HUM 109 Turkish III, 300126HUM 110I Turkish V
Language may refer either to the specifically human capacity for acquiring and using complex systems of
communication, or to a specific instance of such a system of complex communication. Lessons offered will
appeal to a wide range of students, with enjoyable topics and strong emphasis on personalisation Reassure
students with thorough language and skills training, regular progress checks as well as solid grammar and
writing reference sections. Keep the classes focused and enjoyable with the photocopiable activities, teaching
notes, tests and exam information boxes


300127HUM 111 Russian I, 300128HUM 112 Russian II
300129HUM 113 Russian III300130HUM 114 Russian IV
Language may refer either to the specifically human capacity for acquiring and using complex systems of
communication, or to a specific instance of such a system of complex communication. Lessons offered will
appeal to a wide range of students, with enjoyable topics and strong emphasis on personalisation Reassure
students with thorough language and skills training, regular progress checks as well as solid grammar and
writing reference sections. Keep the classes focused and enjoyable with the photocopiable activities, teaching
notes, tests and exam information boxes


300131HUM 115German I, 300132HUM 116 German II
300132HUM 116 German III, 300132HUM 116 German IV
Language may refer either to the specifically human capacity for acquiring and using complex systems of
communication, or to a specific instance of such a system of complex communication. Lessons offered will
appeal to a wide range of students, with enjoyable topics and strong emphasis on personalisation Reassure
students with thorough language and skills training, regular progress checks as well as solid grammar and
writing reference sections. Keep the classes focused and enjoyable with the photocopiable activities, teaching
notes, tests and exam information boxes


300119HUM 103 SpanishI, 300120HUM 104 Spanish II
300120HUM 104 Spanish III, 300120HUM 104 Spanish II
Language may refer either to the specifically human capacity for acquiring and using complex systems of
communication, or to a specific instance of such a system of complex communication. Lessons offered will
appeal to a wide range of students, with enjoyable topics and strong emphasis on personalisation. Reassure
students with thorough language and skills training, regular progress checks as well as solid grammar and
writing reference sections. Keep the classes focused and enjoyable with the photocopiable activities, teaching
notes, tests and exam information boxes


101073 ECO202 Principles of Macroeconomics
This courses designed to help students understand the functioning of the economy as a whole. Interactions
among the goods, labor and asset markets of the economy and relationships between internal and external
balances, as well as the national income accounting will be studied. Finally, students will be equipped with the


                                                                                                             24
basic principles on the major economic issues and problems such as inflation, unemployment and external
balances. Analysis and study of economic problems of national economy. Financial-credit politics of a state.


101020 BUS204 Business Statistics II
Random variables and probability distributions. Elements of statistical analysis. Statistical inference, estimation
and test hypothesis Time series analysis; Variance; regression and correlation analysis. Index numbers. Uniform,
exponential, normal; Law of large number and central limit theorem.


101072 ACT 206 Principles of Accounting II
Cost accounting system for manufacturing. Principals of companies. Planning, control and cost revenue analysis
for decision making. Capital budgeting. Conceptual framework of accounting and reporting. Elements of
financial accounting statements and their disclosure. Income theory concepts for financial reporting.
Measurement and reporting of revenues and expenses.


101 075 MKT205 Principles of Marketing
Fundamental marketing concepts, principles, and issues are analyzed within present economic, social, and legal
environments. Consumer behavior and functional analysis are emphasized. A view of marketing research,
consumer and business markets were given. Issues like market segmentation, targeting and positioning are
studied. Students explore the nature and role of the marketing function in a modern organization and the
relationship between the organization and the environment. Student understand consumer and business buying
behavior and be familiar with marketing information systems and the basic methodology of marketing research.
Students become familiar with product and new product development strategies and be able to apply them to
various types of businesses


300 036 HUM 126 History of World Civilization
The present course comprises world civilization throughout the ancient, medieval centuries and modern history
(since the ancient times till the end of World War II) by chronology principle. Each epoch is considered
vertically and horizontally. Brief information about different civilizations, comparative study and characteristics
of different nations, states and culture are presented.


101046 ACT301 Intermediate Accounting I
Theory and applications of assets, liabilities, and owners' equity, revenues, expenses, and financial accounting
related analytical process.


101061 FIN303 Managerial Finance I
This course provides an introduction to financial environment in which companies operate. Investment decision
making, sources of finance and financial management are considered. Particular topics include the time value of
money, security prices, risk and return, the cost of capital, financial statement analysis, fundamentals of capital
budgeting, short-term and long-term financing, working capital management.


                                                                                                                25
101049 ECO305 International Economics
Theory of international trade and application in commerce policy. Patterns of trade and gains from exchange.
Tariff and non tariff distortions. International factor movements . Foreign exchange markets, international
monetary systems and organizations. The balance of payment.


101018 BUS307 Business Research Methods
Principles of empirical research. Problem identification; Research design; data collection and analysis,
forecasting, application of research methods. Fundamentals of sampling, questionnaire design, writing research
papers. The basis concepts and techniques necessary for understanding and conducting research in the social
sciences. E.I. the objective testing of theories about the beliefs and behaviors of people in different social
context, through survey, research and observation, or through the analysis of documents, books, statistics, etc.
Research design and collection of data, coding and scaling methods appropriate to different types of data.


101051 FIN 325Introduction to Banking
The course is an overview of the specificities of the banking system. The characteristic issues of the course are
the roles and the functions of the central bank and commercial banks, their financial statements and the
banking products offered by banking institutions, the types of the risks faced by the commercial banks and the
issues related to the bank capital, such as: the functions of bank capital, the adequacy of bank capital and
components of bank capital. The course also covers the settlement operations conducted through the banking
institutions, the forms of the settlement documents and different schemes of the settlement.


101 049 ECO305 International Economics
Theory of international trade and application in commerce policy. Patterns of trade and gains from exchange.
Tariff and non tariff distortions. International factor movements. Foreign exchange markets, international
monetary systems and organizations. The balance of payment.


101077 MGT 404 Production and Operation Management
This course gives you an introduction to the functional area of production and operations management as
practiced in manufacturing industries and the services sector. It includes decision-making, project management,
facility layout in both manufacturing and services industries, waiting lines, quality control, just-in-time systems,
forecasting, aggregate planning, inventory management, materials requirements planning (MRP), and operations
scheduling.


101047 ACT302 Intermediate Accounting II
The course is to provide the students with the theoretical knowledge of financial accounting and the skills of
using this knowledge in various business operations, fields and segments; the course also focuses on the
transactions conducted through national and foreign currencies.


100064 SPR315 Sport
Sport is an organized, competitive, entertaining, and skillful activity requiring commitment, strategy, and fair

                                                                                                                 26
play, in which a winner can be defined by objective means. The course defines a sport as a game based in
physical athleticism. Activities such as board games and card games are sometimes classified as "mind sports,"
but strictly speaking "sport" by itself refers to some physical activity. Non-competitive activities may also
qualify, for example though jogging or playing catch are usually classified as forms of recreation, they may also
be informally called "sports" due to their similarity to competitive games


101062 FIN304 Managerial Finance II
To analyze financial statement, identify management problems, determine causes and make sound decisions.
Covers cash Flow, vertical, horizontal and ratio analysis, break even and profit volume: Discusses tools of
financial management, operating leverage and projections. Requires a written financial analysis paper. Capital
budgeting, cost of capital of the firm and long-term financing. Corporate financial management decision-making
techniques emphasized in areas of planning the financial structure, management of assets, obtaining capital and
management of income.


101058 BUS306 Legal Environment of Business
This course is an introduction to the fundamental concepts, principles, and rules of law and equity that apply to
business activities. This course provides an overview of law in general, the American legal system, federal and
state court procedures, effects on law-making by legislative, judicial, and administrative procedures. The course
may also include constitutional law, business ethics, contracts, products liability, sales and commercial paper.


100045 FIN308 Money and Banking
The definition and role of money in economic activity. Analysis of commercial and central banking institutions.
Examination of macro relation between financial organizations and principal objectives of stabilization policy.
Money supply and demand; The role of in the economy and their regulation by monetary authorities;
commercial banks stability of the financial system. Bank contracts and their pricing and management with
respect to interest rates; Inflation and credit risk.


101017 BUS310 Business Forecasting
The course focuses on the role of methodologies allow business researchers and managers to assess, values the
common developments of enterprises, find out perils and risks, evaluate opportunities and predict future
development on the basis of various tactics and approaches: risk analyses, SWOT mechanisms, DELPHI, main
economic indicators, Break Even analyses, Markov tables, DOW-JONCE and Technical analyses, Enterprises
internal data analyses, Target Costing and Supply Chain analyses and etcetera.


101069 FIN409 Individual Financial Planning
The course is about assessing, planning, maximizing and managing individual finances. The issues that
specifically apply to the course are evaluation of personal wealth through checking personal financial
statements, individual income and expenses, individual savings and individual investments, discusses various
investment opportunities. The course also focuses on securing personal property through insuring individual
assets. Special attention is paid to the issues of starting own business, creation of business plan and the structure
of business plan.

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101067 MGT308 Organizational Behavior
A study of individual processes and behavior in organizations, in particular personality, perception, and
attribution. Another broad topic studied in this discipline is interpersonal process and organizational behavior,
which includes such topics as communication, work teams and groups, decision making by individuals and
groups, power and political behavior, leadership and followership, conflict and negotiation. Also the topic to be
covered is organizational processes and structure and includes jobs and design work, organizational design and
structure, organizational culture, career management and managing culture.


100077 FIN 311Monetary Theory and Policy
The course includes the analyzes of the money supply process and multiplier effects, tools, goals and targets of
monetary policy, demand for money in some economic models. The last part of the course investigates money
and inflation problems in the theory of rational expectation


101060 ACT 401Managerial Accounting I
The course is about the ways and methods of making financial data analysis and proper decision making, the
results of using accounting systems in the process of organizational planning and supervision. The course is an
overview of budgeting as a mechanism of planning, supervision.


101014 ACT 403 Auditing
Introduction to generally accepted auditing standards, professional ethics and legal liability; The role of the
auditor, the organization of the accounting profession, the current audit environment. Theory of auditing and
practical examples of auditing techniques and work programs.


101041 ACT 405 Governmental Accounting
The course is about the issues like: Municipal and governmental accounting; preparation and use of budgets,
records, and statements.


101010 ACT411 Accounting software applications (Oris)
The aim of the coarse is to help students to understand the structure and functions of the Oris Accounting
software. They will identify where and how data are processed, make inquiries into the system to analyze the
data, make changes to the system, establish and test internal controls, and prepare reports to support business
decision making.


101034 FIN401 Financial Institutions
Thr course describes wide range of financial markets, institutions and instruments. This course provides
students all necessary information about instruments for financing investments, and risks available in today‘s
financial markets, gives them clear understanding in the role that interest rate play in real life, as well as in
organization and functioning of financial markets, including principles and trends of their regulation.



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101037 FIN403 Financial Statement Analysis
The course is a deep discussion financial statement analysis. Focuses on the issues such as, stocks, bonds, interest
payments, annuities, issue of financial securities, book values, types of stock markets, options, security trades,
the legislation and regulation of trade, contemporary methods of managing portfolio.


101 0950 MGT 403 Strategic Management
This course will introduce you to strategic management, a field that focuses on the organization as a whole and
its interactions with its environment. It is an exciting ―capstone‖ course that gives you an opportunity to use all
of the material you have learned in your functional business course curriculum these past few years. The
material that will be covered involves all of the functional areas of a company such as, governance,
management, marketing, operations, accounting, finance, information technology, law and human resources.
The course is demanding in that it requires a good deal of reading, analysis and written work on a weekly basis,
work that will require a great deal more out of class effort and time than has been the case in most of your
earlier course work. It begins with basic concepts of strategic management and move to the issues of corporate
governance, and social responsibility. It moves on to environmental scanning and industry analysis, and
internal scanning and organizational analysis. Next, we examine strategy formulation, and finally review
strategy implementation and control.


101094 MGT 407 Strategic Marketing
The course allows students to develop skills in dealing with strategic marketing problems found in both profit
and nonprofit settings. The focus is on a developing a framework for strategic marketing plans with emphasis on
consumer and environmental analysis. Market segmentation, product positioning, marketing responsiveness,
and competitive reaction will be explored. Exercises and case studies of firms' activities involving various aspects
of marketing such as pricing, outsourcing, and promotion will also are used to enliven text material.


101001 ACT402 Accounting Information Systems
Principles underlying establishment of complete accounting systems; applications to typical business
organization; emphasis on the functions of control and protection.


101030 ACT 404 Managerial Accounting II
The course is about the ways and methods of making financial data analysis and proper decision making, the
results of using accounting systems in the process of organizational planning and supervision. The course is an
overview of budgeting as a mechanism of planning, supervision.


101092 MGT407 Small Business Management and Entrepreneurship
Detailed analysis of the creation and management of small business entities. The dynamics of operating small
businesses successfully is presented. Emphasizes entrepreneurial opportunities, new venture processes, and
managerial activities needed for the successful operation of small business.




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101097 ACT406 Taxation
Includes a study of the tax effects resulting from formation, operation, and liquidation of a corporation with
some discussion on the ―non-recognition‖ sections of the Internal Revenue Code as they apply to a corporation
and its stockholders.


101109 BUS431 Business Ethics and Corporate Social Responsibility
The course is about main principles of responsible business conduct and the process of ethical decision making.
Through demonstrating positive results of a responsible management of the enterprise the course highlights
particular importance of responsible business conduct and its benefits to the enterprise itself and to the whole
society. The course is an overview of ethical risks and the methods of their management. It also focuses on the
issues such as, business ethics program, the structures of this program, the ways of its implementation,
evaluation of the feedbacks of program implementation, the process of monitoring and auditing business ethics
program, reporting process and globalization of ethical decision making.


(101054) FIN 404 Investments & Portfolio Management
To teach students capital allocation between risky and risk – free assets, optimal risky portfolios, diversification
and portfolio risk, how to construct an efficient portfolio from risky and risk – free assets, options and futures
contracts, different types of investor characteristics and their implications for portfolio construction, identify
different types of investment instruments used by institutional investors, determine how much risk an
individual can assume by examining portfolio goals to achieve desirable profit. Course covers the allocation and
management of resources for these elements is a fundamentally different problem from analyzing a single major
investment decision, developing a new business strategy, or deciding how to manage cost or schedule risk on a
large construction project, how the resource allocation will change the overall value of the elements and the
portfolio. In the course we examine how these decisions are made for diverse types of portfolios, including new
product or R&D portfolios, personal financial portfolios, and the portfolio of businesses that compose a
conglomerate business. To become competent in portfolio construction, management, and protection, working
with the Eagle Investment Group portfolio, tracking performance and reporting results. To understand the
theory of portfolio, construction, and protection, including portfolio theory, investment theory and policy,
diversification theory, efficient market theory, etc. To become familiar with analytical techniques and tools that
will assist in the construction, management, and protection of the Eagle Investment Group portfolio and to
construct, manage, and protect individual investment portfolio, tracking and reporting results.


100 029 BUS 401 International Business Management
This course examines how firms align their strategies to succeed in international business. It examines key
economic, political, cultural, and regulatory factors. These include the basic elements of the international
economy-trade, investment markets-and their implications for management in key functional areas--e.g.
organization, strategy, manufacturing, and marketing. Students will be able to explain how and why the world's
countries differ and present a thorough review of the economics and politics of international trade and
investment. Students explore the special roles of an international business's various functions.




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