Undergraduate
Programs

The School of Management is one of four professional schools on the Binghamton University campus. Its programs allow students to appreciate the complexity of modern organizations, the intricate relationships that exist between organizations and the social frameworks of which they are a part, and the challenges of administration at its broadest levels. The curriculum offerings are diverse, and they prepare students for professional careers as well as for undertaking advanced academic work.
The undergraduate programs of the school have a preprofessional orientation and stress breadth of knowledge while allowing limited specialization. They provide students with a comprehensive management education aimed at developing and expanding their capacity for dealing with an increasingly complex business environment, on both a national and international level, and they familiarize students with the computer and its applications to the functional areas of management. As part of their graduation requirements, students take a course in management policy and strategy, which acts as a capstone experience.
The undergraduate management curriculum provides students with a strong liberal arts background; a sound foundation in the basic disciplines and functional areas of management; and an awareness of the legal, environmental, and societal factors which affect decision making in organizations. In addition, the undergraduate management student has the opportunity to develop additional depth in a particular functional area by electing a concentration in that area.
The undergraduate accounting curriculum option provides strong pre-professional training in the theory and practice of accounting, within the context of a sound general education which exposes the student both to the liberal and to the management arts. The program serves students interested in careers in public and corporate accounting, as well as students who intend to pursue advanced studies in various graduate and professional schools.
The School of Management also offers honors programs in accounting and management. Information on these programs are provided later in this section.

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Admission

The procedure for candidates applying for admission is essentially the same as for other students applying for admission to the University. Specific information can be found in the general section on admissions in this Bulletin.

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Academic Policies

Students in the School of Management are subject to all general regulations listed in the Academic Policies section of this Bulletin. In addition, the following policies also apply to management students.

Courses Taken in Other Schools

Cross-disciplinary study is urged, and students are required to take almost half of the course work for their degrees in the arts and sciences departments in Harpur College. Students wishing to take any courses in the School of Education and Human Development, Watson School of Engineering and Applied Science, or Decker School of Nursing, or more than a total of eight hours of course work from the Innovational Projects Board of Harpur College, as part of their degree requirements must secure approval of the School of Management's Advising Office before registering.

Grading System

The following are valid grades in School of Management undergraduate courses: A, A-, B+, B, B-, C+, C, C-, D, F, W, WF, and I. The grade of P may be given only in internship, teaching practicum, independent study, or readings and research course work. This grading option is available only with consent of both the instructor and the school's Advising Office.
Students matriculated in the School of Management must adhere to this grading system in all courses taken in the School of Management.
When taking courses in other schools, School of Management students are permitted to take the grading option of those schools if they wish. They may also petition to be graded according to the School of Management system, if the instructor is willing and if the school offering the course permits such petitions.
Grades earned in other schools by School of Management students are entered into the student's record and printed on transcripts as they are given.
Undergraduate students from other schools who register for School of Management courses may petition the respective instructors to be graded by the system existing in the school in which they are enrolled.
All graduate students taking an undergraduate course in the School of Management are graded according to the grading policies of the Graduate School.

Grade-point Average

For students matriculated in the School of Management, grade-point averages are computed by totaling grade points earned (grades' values multiplied by their credit hours), and dividing by credit hours attempted. Thus a student carrying four courses for four hours credit each, and receiving a grade of C in each, has a semester grade-point average of 2.0. Receiving all grades of A, the student's average is 4.0. Each semester, a cumulative grade-point average is computed by applying the above computation to all grade points earned, and all hours attempted to date.

Academic Standing

To remain in good academic standing, students must demonstrate that they are passing courses at a satisfactory rate, and with satisfactory grades to earn a bachelor's degree in the usual period of time. To remain in good academic standing, students are required to maintain a minimum grade-point average of 2.0 in all courses taken for credit, as well as for courses taken in the School of Management. The standard in respect to School of Management course work is not invoked until a student has attempted at least 12 hours of SOM course work. Students who fail to meet these minimum criteria are placed on probation and are expected to raise their averages to a 2.0 Ievel or better within a reasonable amount of time. Academic probation does not necessarily preclude a student from registering or from receiving financial aid; standards for financial aid eligibility are described in the Financial Information section of this Bulletin. Students who fail to raise their averages may be subject to dismissal.
While students may carry an overall grade-point average slightly below 2.0 and be allowed to continue their studies "on probation," those who fall considerably below a cumulative GPA of 2.0 are dismissed. These decisions are made in accordance with the following guidelines.

Academic Dismissal Indexes

Hours Completed (including Advanced Minimum Standing) Cumulative GPA
1-34 1.440
35-51 1.625
52-68 1.715
69-85 1.800
86-102 1.875
103-119 1.950
120+ 2.000

At the very least, students are expected to carry the cumulative GPA indicated for their respective levels of progress. Failure to meet the minimum GPA specified above results in the student's dismissal.

1. The GPA used for academic standards purpose is also used in the determination of graduation honors and reflects all course work attempted.
It is calculated by assigning the following point values to the respective grades:

A = 4.0
A- = 3.7
B+ = 3.3
B = 3.0
B- = 2.7
C+ = 2.3
C = 2.0
C- = 1.7
D = 1.0
F = 0.0
WF = 0.0

P, W, and similar grades generate no grade points and are not included in the GPA calculation.
2. A student who has been dismissed for academic reasons for the first time may apply for immediate readmission. In some instances, this may be granted. In other cases the school may stipulate that the student must wait for a semester or two before being readmitted. A student may be readmitted only by formal petition to the Office of the Dean of the School of Management. The student must explain any extenuating circumstances that contributed to the poor record.
If readmitted, students are given an "academic contract," the provisions of which they must fulfill. Such a contract normally requires them to complete specified amounts of course work in a specified period of time at a specified level of performance. The object of this contract is to raise the student at least above the minimum acceptable grade-point average for the state of degree completion, as indicated on the preceding chart. Failure to satisfy the conditions of this academic contract usually results in the student's being dropped for a second and final time.

Incomplete Policy

A notation of incomplete, rather than a grade, may be reported by the instructor when a students has made substantial progress but has not been able to complete a course. The student must have a valid reason, because of illness or other justifiable circumstances, for requesting an incomplete. The question of substantial progress, potential to pass the course, and a valid reason for the request, will be decided by the instructor. When giving an incomplete, the instructor must:
1. complete a contract for fulfilling the incomplete which is signed by the instructor and the student;
2. submit the contract to the SOM Advising Office along with the submission of the Incomplete grade;
3. specify in the contract how the course would be completed, when the work must be completed, and that the student is in compliance with SOM rules regarding the number of incompletes a student may carry at one time. A student may not carry more than eight credit hours of Incompletes at any time without the specific approval of the dean's office;
4. include in the contract, in extenuating circumstances (e.g. sabbatical), the signature of any additional instructor needed for successful completion of the course. This signature is to be obtained by the originating faculty member, not the student.
An Incomplete grade will become an "F" 72 hours after the last scheduled final in the next regular semester following the issuance of the incomplete, unless a change of grade is submitted by the instructor. It is the student's responsibility to ascertain that the course work has been completed according to the contract and a new grade submitted. An extension of this deadline must be approved by the instructor and the Dean's Office and will only be approved in highly unusual circumstances. Contracts office and other required forms may be obtained from the SOM Advising Office.

Withdrawal Regulations

If they wish their records to indicate good standing, students who withdraw from the University must follow a formal withdrawal procedure. Mere absence from class does not constitute due notice of withdrawal. Withdrawal applications may be obtained from the Office of the Registrar. When students withdraw entirely from the School of Management, and also simultaneously withdraw from all courses for which they are registered, there is no academic penalty associated with the withdrawal from courses. A grade of "W" is assigned to each course, and a notation indicating withdrawal from the University is placed on the transcript.
Formal readmission is necessary for any student who has not been in attendance for one or more semesters. Students who officially withdraw during the regular academic year are eligible to register for the next academic semester.
The following regulations govern withdrawals from individual School of Management courses:
1. Students may withdraw from a course without restriction until the official University drop deadline (usually five days after the semester midpoint of the course) without having a grade recorded.
2. Students who withdraw from a course after the midpoint of the course receive a notation of WF, which is treated exactly like a grade of F in the computation of grade-point averages. Under special circumstances, a student may petition to have a notation of W recorded instead. Students wishing to drop courses after the drop deadline and receive a W grade are required to provide evidence that extraordinary circumstances beyond their control had occurred after the drop deadline. Poor class performance and/or poor judgement are not considered appropriate reasons for a late drop. Petitions for late drops should be submitted to the School of Management undergraduate advisor.

Transcript Policy

The Registrar's Office maintains a single transcript for School of Management students, which serves both internal and external purposes. As an external transcript, it is the official record of the student's performance and is forwarded to prospective employers and graduate schools. As an internal transcript, in conjunction with a degree audit report, it is used by the University and School of Management for their administrative and academic advising purposes. The following reflects the School of Management's policy on transcripts:
1. The semester and cumulative grade-point averages recorded on the transcript are based on the student's academic work in all units of Binghamton University.
2. School of Management students who complete all of their academic work at Binghamton University are limited to 16 credit hours of P, S, or similar grades in liberal arts course work during their undergraduate programs. Those who transfer from other institutions are limited to the equivalent of one such grade for each year of attendance at Binghamton University. Physical education courses are excluded from this limit.
All grades are recorded on the student's transcript as they are received in courses.

INDEPENDENT STUDY, TEACHING PRACTICUM, AND INTERNSHIPS

While independent study is useful and important adjunct to a student's academic preparation, no student is allowed to present more than eight credit hours of independent study, internship, and/or practicum in college teaching coursework in fulfillment of School of Management degree requirements. Independent study is normally a letter grade experience and internships and practicum in college teaching generally are taken on a pass/fail basis.

WRITING REQUIREMENT

The writing requirement consists of completion of two writing emphasis (E) courses from within Harpur College.

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Academic Honors

GRADUATION HONORS

Undergraduate students with outstanding academic records are awarded graduation honors at commencement. Determinations are made in accordance with the following guidelines:
1. Selections are made on the basis of the student's entire academic career. Honors are limited to the top 15 percent of the graduating class as shown by the student's cumulative GPAs.
2. Within the upper 15 percent of the class, individual designations are determined as follows:
a. Students with cumulative grade-point averages of 3.8 or greater (on a 4.0 scale) receive the designation summa cum laude;
b. Students with cumulative grade-point averages of between 3.50 and 3.79 receive the designation magna cum laude.
c. Students with cumulative grade-point averages of between 3.20 and 3.49 receive the designation cum laude.
3. Students below 3.2 are not considered for honors even if they are in the top 15 percent of their graduating class. Likewise, students who have GPAs of 3.2 or greater and who are not in the upper 15 percent of their graduating class are excluded from eligibility for graduation honors. In addition:
4. Students who have entered Binghamton University after completing a portion of their degree requirements at another institution must present cumulative GPAs of at least 3.5 (on a 4.0 scale) for all coursework taken at other institutions, and must complete at least 60 credit hours in residence at Binghamton University to be eligible for graduation honors.
5. As indicated above, four-year students may present no more than 16 credit hours of P grades. Transfer students are limited to four credit hours of P grades per full year of attendance at Binghamton University. Physical education courses taken in fulfillment of the regular requirement are not counted in this limitation.
Students who fail to satisfy any of the above criteria are not considered for graduation honors unless an exception is granted through the Dean's Office.

DEAN'S LIST

At the end of each regular semester, School of Management students who have earned exceptional grades during that semester are accorded dean's list recognition. Such recognition is limited to those 50 students having the highest semester grade-point averages, while completing at least 16 credit hours for letter grades. A minimum grade-point average of 3.50 is required.

AWARDS

See "Awards and Honors" in the Academic Policies section of this Bulletin.

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Requirements for BS
Degree

The following conditions must be met to receive a bachelor of science degree from the School of Management.
1. Students must have paid or satisfactorily adjusted all University dues.
2. Students must have a) credit for a minimum of 32 academic courses (128 credits) plus two semesters of physical education (2 credits); b) a minimum cumulative grade point average of 2.0 both overall and in School of Management courses.
3. Students must present no more than one liberal arts course with a grade of P for each full year of attendance at Binghamton University. Physical education courses are excluded from this limitation.
4. Students must have fulfilled the general requirements of the School of Management and any specified requirements of the area in which they are candidates for a degree.
5. Students must have been in residence in the School of Management during the last 7-1/2 courses (30 credit hours) immediately preceding graduation, unless specifically exempted from this requirement by the Academic Advising Office.
6. Students must not be under any disciplinary action.
7. Students must be duly recommended by the school's faculty.
8. Finally, the State University Trustees by formal action must have admitted the students to the degree.
All petitions that request modification of academic requirements must be approved by the program director, the school's associate dean, or their designee(s).

ELECTIVE COURSES,
SPECIALIZATIONS, CONCENTRATIONS

Students who wish to specialize in accounting, to qualify for the CPA certificate in New York State, are urged to elect the degree program in accounting and to confer with the School of Management advising office no later than their sophomore year. The baccalaureate degree program in accounting is accredited by the New York State Education Department for CPA candidates.
Students who wish a career in accounting, other than with public accounting firms, are also advised to elect the degree program in accounting. For further information consult with the school's Advising Office.
Students in the management baccalaureate program may elect a concentration, preferably by the end of the fifth semester. The concentration consists of three courses designed to provide depth in a specialized area in addition to the broad program provided by the core requirements. Through judicious selection of a
concentration and the remaining free electives, a program of study can be tailored to meet the specific needs and goals of each student. The student's concentration is recorded on the official transcript at the time of graduation.
Students who intend to continue their studies in graduate school should consider the fact that many graduate programs may require knowledge of at least one foreign language, as well as additional competence in mathematics and statistics. Consequently, students with this goal may want to select as electives additional courses from these areas.

BS IN ACCOUNTING

To be granted the bachelor of science degree in accounting from the School of Management, students must complete the following courses.

Number of 4-hour courses
I. Liberal Arts
A. Requirements
Literature 1 course
ECON 160. Microeconomics 1 course
ECON 162. Macroeconomics 1 course
MATH 221 or 220. Calculus 1 course
B. Electives
Liberal arts electives (to include two writing-emphasis courses and no more
than six courses at the introductory level, no more than two in economics)* 9 courses

II. School of Management
A. Requirements
MIS 111. Computer Tools for Management 1 course
QMMG 111. Statistics for Management*** 1 course
BL&S 111. Legal Environment of Management 1 course
HRM 311. Organizational Behavior 1 course
FIN 311. Financial Management 1 course
MIS 311. Management Information Systems 1 MKTG 311. Introduction to Marketing 1 course
OPM 311. Operations Management 1 course
SM&R 411. Strategic Management 1 course
ACCT 211. Financial Accounting 1 course
ACCT 305. Cost Accounting** 1 course
ACCT 311. Intermediate AccountingTheory I 1 course
ACCT 312. Intermediate AccountingTheory II 1 course
ACCT 455. Advanced Accounting Theory 1 course
ACCT 460. Auditing 1 course
ACCT 475-476. Federal IncomeTaxation I-II 2 courses
III. Second courses in law and finance+ 2 courses
IV. Physical education (two semesters)# 1/2 course
TOTAL 32-1/2 courses

*The term "introductory level" refers to those courses for which there are no prerequisites and/or courses numbered below 300. A course with no prerequisite and which is numbered below 300, but specified as being intermediate or advanced in nature by the department teaching the course, can be used as a nonintroductory elective. A total of four economics courses, including the required micro and macro economics courses, may be applied toward the bachelor degree.
**No credit will be granted in the accounting curriculum for ACCT 212.
***The School of Management strongly recommends that students take QMMG 111 as their required course in statistics. No more than one introductory statistics course may count toward the degree.
+CPA Requirements: Students who desire to satisfy the current educational requirements necessary to take the New York State CPA Examination find that the School of Management's undergraduate accounting program fulfills their needs if a second semester of business law (BL&S 112) and a second finance course (FIN 320, 322, or 324) are included as part of their free elective course work. Students not planning on taking the CPA exam may substitute free electives in place of these two courses.
Students wishing to take any SEHD, Watson, School, or Decker School course or more than a total of eight credits of IPB course work as part of their free elective requirements must obtain approval by means of a General Academic Petition submitted to the School of Management's Advising Office before taking the course.
#Students must take two semesters and can elect to take up to four more semesters to substitute for an elective under Part I, B. or Part III.

Standard Curriculum Sequence for
Accounting Option

The following represents the normal sequence of courses which School of Management students are expected to follow in completing degree requirements in accounting during their four years at Binghamton University. It reflects the school's belief that professional course work must be preceded by a sound liberal arts background combined with course work in necessary foundation areas. Transfer students should consult their academic advisors to determine where and how their previous work fits into this sequence.

First Semester (17 hours)
MATH 221 or 220. Calculus
Liberal arts elective*
Liberal arts elective
Liberal arts elective
Physical education

Second Semester (17 hours)
MIS 111. Computer Tools for Management
Liberal arts elective*
Liberal arts elective
Literature
Physical education

Third Semester (16 hours)
QMMG 111. Statistics for Management
(see *** above)
ECON 160. Microeconomics
Liberal arts elective
Liberal arts elective

Fourth Semester (16 hours)
BL&S 111. Legal Environment of Management I
ACCT 211. Financial Accounting
ECON 162. Macroeconomics
Liberal arts elective

Fifth Semester (16 hours)
ACCT 311. Intermediate Accounting Theory I
OPM 311. Operations Management
ACCT 305. Cost Accounting (see *** above)
MKTG 311. Introduction to Marketing

Sixth Semester (16 hours)
FIN 311. Financial Management
MIS 311. Information Systems and
Their Applications
ACCT 312. Intermediate Accounting Theory II
HRM 311. Organizational Behavior

Seventh Semester (16 hours)
ACCT 475. Federal Income Taxation I
Liberal Arts Elective
Second Course in Legal Environment or free
elective (see +, above)
ACCT 355. Advanced Accounting Theory

Eighth Semester (16 hours)
ACCT 476. Federal Income Taxation II
ACCT 460. Auditing
SM&R 411. Strategic Management
Second Course in Finance or free elective
(see +, above)

*Students must take two writing-emphasis courses (E) in liberal arts to fulfill the writing requirement.

BS IN MANAGEMENT

To be granted the bachelor of science degree in management from the School of Management, students must complete the following courses.

Number of
1. Liberal Arts 4-hour courses
A. Requirements
MATH 221 or 220. Calculus 1 course
ECON 160. Microeconomics 1 course
ECON 162. Macroeconomics 1 course
Course in the Division of Humanities 1 course
Course in the Division of Science and Mathematics 1 course
Course in the Division of Social Sciences 1 course
B. Electives
Arts and sciences electives (to include two
writing-emphasis courses and no more
than five courses at the introductory level,
no more than two in economics)*
8
ll. School of Management
A. Requirements
ACCT 211-212. Financial and Managerial Accounting** 2 courses
MIS 111. Computer Tools for Management 1 course
QMMG 111. Statistics for Management*** 1 course
BL&S 111. Legal Environment of Management 1 course
HRM 311. Organizational Behavior 1 course
IBUS 311. Introduction to International Business 1 course
FIN 311. Financial Management l course
MKTG 311. Introduction to Marketing 1 course
OPM 311. Operations Management 1 course
BL&S 411. Business and Society 1 course
MIS 311. Information Systems and Their Applications 1 course
SM&R 411. Strategic Management 1 course
B. Concentration 3 courses
Each student in this degree program must elect a concentration by the junior year by filing a declaration of concentration form in the School of Management's Advising Office. The concentrations and their requirements are as follows:

Human Resource Management
HRM 320 Human Resources Management
and
Select any two undergraduate human resources management courses, excluding
independent study and internship.

Finance
FIN 320. Financial Theory and Institutions
FIN 322. Investments
FIN 324. Corporate Finance

Marketing
Select any three undergraduate marketing courses beyond MKTG 311, excluding independent studies. Students should consult with faculty or the Advising Office to select courses which reflect their career choice.

Operations Management
Select any three undergraduate operations management courses beyond OPM 311
excluding independent studies. Student should consult with faculty or the Advising
Office to select courses which reflect their career choice.

Management Information Systems
MIS 323. Systems Analysis and Design and two from the set of MIS electives which
are offered, excluding independent study and internship.

Accounting
ACCT 311-312. Intermediate Accounting
Theory 1-11
ACCT 475. Federal Income Taxation I
ACCT 305. Cost Accounting**

General Management
Three undergraduate management electives.

III. Free electives+ 2
IV. Physical education (two semesters)# 1/2
TOTAL 32-1/2

*Students must take two writing-emphasis courses (E) in liberal arts to fulfill the writing requirement. The term "introductory level" refers to those courses for which there are no prerequisites and/or courses numbered below 300. A course with no prerequisite and which is numbered below 300, but specified as being intermediate or advanced in nature by the department teaching the course can be used as a nonintroductory elective. A total of four economics courses, including the required micro and macro economics courses, may be applied toward the bachelor's degree.
**Students electing a concentration in accounting are required to take ACCT 305 instead of ACCT 212.
***The School of Management strongly recommends that students take QMMG 111 as their required course in statistics. No more than one introductory statistics course may count toward the degree.
+ Free electives may be chosen from either Harpur College or SOM elective courses. Students wishing to take any SEHD, Watson School, or Decker School course or more than a total of eight credits of IPB course work as part of their degree requirements must obtain approval by means of a General Academic Petition submitted to the School of Management's Advising Office before taking the course.
#Students must take two semesters and can elect to take up to four more semesters to substitute for an elective under Part I, B. or Part III.

Standard Curriculum Sequence for
Management Option

The following represents the normal sequence of courses which School of Management students are expected to follow in completing degree requirements in management over their four years at Binghamton University. It reflects the school's belief that professional course work must be preceded by a sound liberal arts background combined with course work in necessary foundation areas. Transfer students should consult with their academic advisors to determine where and how their previous work fits into this sequence.

First Semester (17 hours)
Liberal arts elective*
MATH 221 or 220. Calculus
Social science elective
Liberal arts elective
Physical education

Second Semester (17 hours)
Mathematics or science elective
Humanities elective
Liberal arts electives
MIS 111. Computer Tools for Management
Physical education

Third Semester (16 hours)
Liberal arts elective*
QMMG 111. Statistics for Management
ACCT 211. Financial Accounting
ECON 160. Microeconomics

Fourth Semester (16 hours)
ACCT 212. Managerial Accounting**
BL&S 111. Legal Environment of Management I
ECON 162. Macroeconomics
Liberal arts elective

Fifth Semester (16 hours)
FIN 311. Financial Management
MKTG 311. Introduction to Marketing
HRM 311. Organizational Behavior
Liberal arts elective

Sixth Semester (16 hours)
MIS 311. Information Systems & Applications
OPM 311. Operations Management
Liberal arts elective
IBUS 311. Introduction to International Business

Seventh Semester (16 hours)
Concentration Elective
BL&S 411. Business Law & Society
Concentration elective
Free elective

Eighth Semester (16 hours)
SM&R 411. Strategic Management
Liberal Arts Elective
Concentration elective
Free elective

*Students must take two writing emphasis courses ("E") in liberal arts to fulfill the writing requirement.
**Students electing a concentration in accounting are required to take ACCT 305, Cost Accounting, instead of ACCT 212, Managerial Accounting.

Honors programs in
accounting and management

The purpose of the School of Management honors programs is to attract superior students and challenge them to reach their full academic potential. Honors students augment the normal SOM curriculum with additional requirements in mathematics, science, foreign language, the humanities, and management. In addition, honors students will be provided with special opportunities to enhance both their written and oral communication skills. To facilitate oral communication skills honors students are required to be an active member of the SOM Public Speaking Club for a minimum of six semesters. Writing skills are enhanced through an additional required writing emphasis course and the requirement of a senior paper. This paper will also allow the student to develop additional specialized knowledge in an area of accounting or management that is of particular interest to him or her.
The program is also designed to facilitate interaction with both faculty and other honors students. In their senior year, students attend an honors seminar in which guest speakers from the community as well as from the School of Management will lead discussions on current issues in management. Completion of the honors program is noted on the student's official transcript and through an honors certificate issued by the School of Management.
Honors students are assigned a faculty advisor. Participants in the SOM honors program in accounting are assigned an advisor who is a member of the accounting faculty. Those students who enter the SOM honors program in management are assigned an advisor in their intended area of concentration. It is possible for students to change advisors as they become familiar with the faculty in their area or if the area of concentration changes.
Admission to the honors programs is competitive and is limited to 10 percent of the entering class for both accounting and management. Students typically apply for admission to the SOM honors programs when they apply for admission to the University. However, it is also possible to apply or reapply after completion of the freshman year. In the latter case, it is the student's responsibility to work with the SOM advising office in planning their first year of coursework so that it is compatible with program requirements.

Additional Liberal Arts Requirements

The liberal arts requirements that are unique to the honors program are designed to further enhance the student's breadth of knowledge. These requirements offer students guidance in utilizing their liberal arts electives and require no additional credits beyond those required for a BS degree in accounting or management.

Mathematics Requirements

Advanced coursework in mathematics or statistics will enhance the student's quantitative abilities.

MATH 221: Calculus I (4 credits, or advanced placement equivalent) Substitution of MATH 220 is not permissible as this would preclude enrolling in advanced coursework in mathematics or statistics.

Calculus II, Linear Algebra, Discrete Math, or a mathematics or statistics course which has Calculus I as a prerequisite (4 credits).

Laboratory Science Requirement (4 credits)
This requirement serves to increase the students scientific background and include certain coursework in the following areas: biological sciences, biochemistry, chemistry, geological sciences, physics, or psychology. Advanced placement credit does not satisfy this requirement.

Foreign Language Requirement (8 credits)
Given the international nature of business it is important that students obtain competency in a foreign language or languages. The minimum requirement of eight credits is in addition to any credit received for work done prior to entry into Binghamton University.

Humanities Requirement
Outside of English (4 credits). The purpose of this requirement is to enhance the student's appreciation of the humanities including art, music, philosophy, and theatre.

Additional Writing Emphasis Requirement (4 credits)
The E designation indicates a course where writing is emphasized. These courses are offered across the curriculum. The honors program requires students to take at least one additional E course beyond the two-course SOM requirement and serves to further enhance writing ability.

Additional SOM Requirements
The honors program in accounting requires 12 credit hours beyond the 130 necessary for the BS degree in accounting. The honors program in management requires eight credit hours beyond the 130 necessary for the BS degree in management. These additional credits cannot be used as free elective credits.
The School of Management requirements that are unique to the honors program are designed to further enhance students' breadth and depth of knowledge in management and their area of specialization. While it is not required, it is expected that many of the participants in the honors programs will have earned college credit prior to their enrollment at Binghamton University. These credits may partially or fully offset the additional credit requirements. The honors students augment their programs with the following additional requirements:

International Business Requirement (additional for accounting honors students) (4 credits)
IBUS 311: Introduction to International Business
This course introduces students to the concepts, issues, theories, and scope of international business.

Major Area Requirement (4 credits)
This additional coursework can include independent studies and graduate-level courses in the area of specialization.

Senior Paper (2 credits)
This paper will allow students to become more knowledgeable about a specific aspect of their field. Students will be supervised by a faculty member in their major area.

Honors Seminar (2 credits)
This senior-level seminar will involve guest speakers from the community as well as from the School of Management. Discussion will focus on current issues in management.

In addition to coursework requirements, students are required to be active members of the SOM Public Speaking Club for a minimum of six semesters.
Participants in the honors program are expected to successfully complete a minimum of 16 credits per semester. They are also expected to maintain and graduate with a cumulative GPA of at least 3.5. If the students' cumulative GPA is below 3.5 for two consecutive semesters, the student cannot continue in the honors program. Since honors coursework can also be counted towards the traditional SOM degrees, discontinuation of participation in the honors program does not normally result in additional coursework requirements.

For more information about the programs or to apply please contact the SOM Advising Office at (607) 777-2316.

SPECIAL OPPORTUNITIES

The School of Management is currently offering and developing several opportunities which have as their objective the furthering of students' understanding of and exposure to the arena of international management. An interdisciplinary program in East Asian management has been approved by the faculties of Harpur College and the School of Management. An exchange program has been established between the School of Management and the University of International Business and Economics in Beijing, China. Further, special courses involving study in England, Israel, and Japan have provided students in accounting and in management with an opportunity to study management practices in these countries. These and other similar opportunities may be expanded in the coming year. Students interested in any of these programs should contact the School's Advising Office or the respective program directors.
In addition, although a formal concentration in international management does not exist within the BS in management program, through careful selection of concentration and elective courses, it is possible to expand study in this important aspect into the curriculum.

CROSS-DISCIPLINARY PROGRAM
IN EAST ASIAN AND
MANAGEMENT STUDIES

The cross-disciplinary program in East Asian and management studies is designed to provide sound educational preparation for entry-level positions in multinational corporations or government. It provides a foundation for further study in professional school, law or business, or for graduate study of a specialty related to East Asia. Students may design study programs concentrating on Japan or China or ones that
range across East Asia.
The program is open to Binghamton University undergraduates. Questions regarding the program should be directed to the East Asian and management studies faculty advisor.

Requirements for the program are as follows: All students must take:
1. ACCT 211. Financial Accounting
2. IBUS 311. Introduction to International Business
3. QMMG 111. Statistics for Management
or ECON 366. Statistical Methods
or ECON 160. Principles of Microeconomics
4. Two semesters of Chinese or two semesters of Japanese language study. The language studied should be non-native to the student.
5. IBUS 480. Special Topics in International Business course on China or Japan.
6. Three elective, non-language courses relating to East Asia.

ADJUNCT MANAGEMENT OPTION

This special program responds to requests by non-SOM students for the opportunity to complete systematically a limited selection of courses in the School of Management, while completing degree requirements in their chosen liberal arts fields. The adjunct management option gives a limited number of students an introduction to basic subject matter in the areas of management and accounting. It is not in any way equivalent to an academic major, but rather is a supplement to appropriate majors in another school. Adjunct option students may not take more than 24 credit hours in the School of Management.

To qualify, non-SOM students must:
1. Apply by general academic petition to the School of Management Advising Office. Prior to formal application to this program option, students may take courses which are a part of the option. If the student is accepted, these courses are credited against adjunct management option requirements.
2. Meet the following general entrance criteria: a) completion of at least 60 academic hours, thereby having junior standing in Harpur College; b) present a GPA of 3.5 or better for their last 60 credits.
The adjunct management option requires the completion of the following courses:

1. HRM 311 4 credits
2. ACCT 211 4 credits
3. Any four School of Management courses for which the student has the appropriate
background (normally upper division) 16 credits

TOTAL 24 credits

Students who successfully complete this special program option have this fact reflected on their transcripts on graduation.
Students should be aware that the adjunct management option is not related to the 3-2 program described below in this Bulletin. Harpur College students who contemplate study for the MBA degree are well advised to complete their regular liberal arts degrees and to put off their professional studies until entering graduate school.

ACCOUNTING 3-2 PROGRAM

The accounting 3-2 program provides an opportunity for qualified students to complete their BS and MS degrees in accounting within a five-year period. The program includes a semester of electives in the fourth year in which students have the option of obtaining a for-credit internship in public accounting, industry, or not-for-profit companies. In addition, the 3-2 program should meet the requirements for the 150 credit hour degree which will be required for licensing in most states after the year 2000.
To be eligible for admission into this special program, students must possess academic qualifications which allow admission into the MS program at the end of their junior year. During the senior year, the student takes a full load of graduate course work representing the first year of the MS program. While enrolled in 16 hours of MS course work during each semester of the senior year, the student is still officially an undergraduate fulfilling undergraduate requirements. The MS coursework taken during that year fulfills the undergraduate program requirements. Following successful completion of that year's work the BS is granted, and the student becomes eligible to continue the MS program. The second year of the MS program is undertaken with the student's having graduate student status. Upon completion of the second year requirements (32 hours) and fulfillment of the MS graduation requirements (3.0 GPA for all MS courses-both first year and second year), the student is awarded the MS degree.
Interested students must begin the application procedure early in their junior year by: 1) sitting for the Graduate Management Admission Test (GMAT) and 2) submitting a completed MS application to the University's Graduate Admissions Office. The normal graduate admission process is followed, although the student, if admitted, does not gain formal entrance into the graduate program for another year. Because of the challenging nature of the program, only highly qualified students are admitted.
Further information about the 3-2 program for accounting can be obtained from the School of Management advising office.

HARPUR COLLEGE/
SCHOOL OF MANAGEMENT 3-2 PROGRAM

This special program accommodates the needs of a small and select group of Harpur College students. It provides an opportunity for those students to combine efficiently their undergraduate studies with graduate study in the School of Management; the successful completion of the program results in the award both of the bachelor's (BA or BS) and of the MBA degrees within a five-year period.
To be eligible for admission into this special program, students must possess academic qualifications which allow their conditional admission into the MBA program at the end of their junior year. This program provides a well-defined career orientation for which the particular combination of undergraduate and graduate programs represents an appropriate preparation. This normally takes advantage of the student's undergraduate specialty as well as the general management preparation of the MBA.
Careful planning at an early date is absolutely necessary for students contemplating entrance into the 3-2 program. During the senior year, the student takes a full load of graduate course work representing the first year of the MBA program. This means that, by the conclusion of the junior year, all departmental, divisional, and all-college requirements necessary for the chosen undergraduate major must be completed.
While enrolled in 16 hours of MBA coursework during each semester of the senior year, the student is still officially an undergraduate fulfilling undergraduate requirements. The MBA coursework taken during that year represents "free electives" in the undergraduate program. Following successful completion of that year's work, the BA or BS is granted, and the student becomes eligible to continue the MBA program. The second year of the MBA program is undertaken with the student's having graduate student status. Upon completion of the second year requirements (32 hours) and fulfillment of the MBA graduation requirements (3.0 GPA for all MBA courses-both first year and second year), the student is awarded the MBA degree.
Interested students must begin the application procedure early in their junior year by: 1 ) sitting for the Graduate Management Admission Test (GMAT) and 2) submitting a completed MBA application to the University's Graduate Admissions Office. The normal graduate admission process is followed, although the student, if admitted, does not gain formal entrance into the graduate program for another year. Because of the challenging nature of the program, only highly qualified students are admitted.
Further information about the 3-2 program for Harpur College students can be obtained from either the Harpur College Academic Advising Office or the School of Management Advising Office.

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