{"component": "clause", "props": {"groups": [{"snippet": "Class capacities for new courses shall follow the same process as outlined in section 4.9.3, including a Class Capacity Determination Form, and form an ad-hoc work group to reach consensus on an appropriate class capacity. 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Unless otherwise agreed to by the College, for a Fall semester Course, the Course Request Form must be submitted to the College Liaison by no later than February 1 of the same calendar year. 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A study of the design and operation of government and not-for-profit accounting systems including financial reporting standards; financial statement preparation; analysis and interpretation; budgeting; fund accounting; and relevant emerging issues. ACCT 521 Financial Accounting IV\u20143 hours. A study of the accounting principles and theoretical concepts related to accounting for business combinations, preparing consolidated financial statements, partnership accounting, segment and interim reporting. Prerequisite: 302 with a C grade or better or consent of Department Chairperson. COLLEGE OF BUSINESS: Analytical OMA 405 Business Statistics III\u20143 hours. A continuation of Business 305 with emphasis on the more advanced topics of business statistical applications. Prerequisite: Business 305 or equivalent with a minimum grade of C. OMA 405 Business Statistics III\u20143 hours. A continuation of Business 305 with emphasis on the more advanced topics of business statistical applications. Prerequisite: Business 305 or equivalent with a minimum grade of C, or consent of Department Chairperson. OMA 435 Decision Modeling\u20143 hours. An introduction to the application of management science techniques and statistical tools to business decisions. Students will learn the assumptions and techniques necessary to apply and to implement solutions from optimization and other decision science models. The focus of the course is on problem solving, which includes problem definition, problem analysis, evaluation and choice of alternatives, and implementation and evaluation of the decision. Prerequisite: Business 305 with a minimum grade of C. OMA 435 Decision Modeling\u20143 hours. An introduction to the application of management science techniques and statistical tools to business decisions. 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Prior to registration, the position must be approved, the specific requirements established, and a written agreement must be signed by the employer, the student, and the supervising instructor. A written report is required of the student, and a written evaluation by the employer must be made to the supervising University instructor before credit will be granted. May be repeated one time if the second position is significantly different than the first. Prerequisite: At least 6 hours of OMA coursework with a grade of C or better and consent of the Department Chairperson on application form. OMA 445 Advanced Operations Management\u20143 hours. This course extends the work done in earlier courses. Some of the latest techniques and concepts in production and service operations management are taught. Possible topics include operations strategy, service system design, supply chain management, project management, production planning and control, and enterprise resource planning. The main emphasis of the course is to focus on current and strategic issues. Prerequisite: Business 351 or equivalent, with a minimum grade of C. OMA 445 Advanced Operations Management\u20143 hours. This course extends the work done in earlier courses. Some of the latest techniques and concepts in production and service operations management are taught. Possible topics include operations strategy, service system design, supply chain management, project management, production planning and control, and enterprise resource planning. OMA 460 Risk and Decision Analysis\u20143 hours. The course addresses strategies for organizing information and making decisions under conditions of uncertainty and risk. Classical probability techniques and Bayesian analysis are employed. Students practice assessing uncertain quantities and risk, and learn how values, biases, and risk attitudes influence the decision making process. Prerequisite: Business 305 or equivalent with a minimum grade of C. 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