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Business Department course descriptions School of Education and Professional Studies Business Department course list page Business Department page Business Department faculty page Business CoursesBus100 Personal Finance Covers budgeting and planning personal revenues, expenses, and investments. Specific areas include education, insurance (life, medical, auto, and real estate), interest rates and the effect on consumer buying and investing, real estate (buy, rent or build), mutual funds (load, no-load, open end and closed end funds), building a portfolio of stocks and bonds, reading and understanding financial data, and the need for wills and trusts. Credits: 3. Business Department course list page Business Department page Business Department faculty page Bus101 Introduction to Business This course is intended to help first year business management students clarify their business education and career goals. Basic concepts of management, marketing, operations, finance, and human resource management will be surveyed. Classroom lectures will be supplemented by field trips to local businesses and lectures by guest speakers. Credits: 3. Business Department course list page Business Department page Business Department faculty page Bus109 Principles of Accounting I An introduction to the study of financial accounting. General accounting principles, forms of business organizations, and financial statements are studied. The accounting cycle for both a service company and a merchandising concern is covered. Additional topics include accounting systems and special journals, cash, short-term investments, receivables, inventories, and plant and equipment. Credits: 3. Business Department course list page Business Department page Business Department faculty page Bus110 Principles of Accounting II A continuation of Bus 109. Coverage includes natural resources, intangible assets, long-term investments, liabilities, partnerships and corporations, the statement of cash flows, and analysis of financial statements. Prerequisite: Bus 109. Credits: 3. Business Department course list page Business Department page Business Department faculty page Bus125 Introduction to Business Computing Hands-on training with professional application software used by modern businesses. Provides a working knowledge of word processing and an in-depth understanding of spreadsheets, graphics, and data base management systems. Credits: 3. Business Department course list page Business Department page Business Department faculty page Bus140 Business Analysis Mathematical analysis for economics, accounting, finance, and management. Graphing, exponential and logarithmic functions, mathematics of finance, derivatives and optimization. Prerequisite: Mat 117 or equivalent score on placement test. Credits: 3. Business Department course list page Business Department page Business Department faculty page Bus220 Managerial Accounting Accounting for internal decision making, planning, and control purposes. The manufacturing environment is emphasized. Topics include cost behavior and analysis, cost-volume-profit analysis, relevant costs, job order and process cost systems, budgeting, and standard costs. This course is intended for non-accounting majors. Prerequisite: Bus 110. Credits: 3. Business Department course list page Business Department page Business Department faculty page Bus240 Cost Accounting Emphasis is placed upon the accumulation and analysis of cost information for internal use by managers for planning, controlling, and decision making. Topics include manufacturing cost flow, job order and process cost systems, allocations of common costs, joint product costs, cost behavior and analysis, master budgets, flexible budgets and standard costs, relevant costs, and cost-volume-profit analysis. This course is intended for accounting majors. Prerequisite: Bus 110. Credits: 3. Business Department course list page Business Department page Business Department faculty page Bus320 Process of Management The student will be introduced to management theory, ethics, organizational behavior, management science, communications, and leadership. This learning experience will help students understand the universality of management, that the decision making process is integral for all organizations (government, education, business firms, and social), and that it is used at every level of the organizational structure. Prerequisite: junior standing. Credits: 3. Business Department course list page Business Department page Business Department faculty page Bus321 Human Resource Management How organizations manage people as a key resource. Topics covered are job analysis, planning, recruiting and selection, discriminations laws, training, compensation, and collective bargaining. Prerequisite: Bus 320 (may be taken concurrently). Credits: 3. Business Department course list page Business Department page Business Department faculty page Bus325 Financial Management This course emphasizes the role of the financial manager in forecasting and planning, coordination and control, dealing with financial markets, and, primarily, major investment and financing decisions. Coverage includes financial statement analysis, the time value of money, valuation of securities, the cost of capital, capital budgeting, capital structure, financial forecasting, and managing and financing current assets. Prerequisites: Bus 140, Bus 220 or Bus 240, and junior standing. Credits: 3. Business Department course list page Business Department page Business Department faculty page Bus330 Marketing Management Marketing considers how organizations identify their distinctive competence to serve customer needs in a competitive environment. Topics include marketing ethics, consumer behavior, new product development, market forecasting, sales management, industrial buyer behavior, and international marketing. Credits: 3. Business Department course list page Business Department page Business Department faculty page Bus331 Market Research This course focuses on the techniques used by marketing managers to gather information about customer needs and wants, competitor strategies, and any other factors that can influence marketing success. Topics include research methods such as surveys, interviews, focus groups, and the use of secondary materials (library research). Principles of good research design and application of common statistical tools will be an important part of the course. During the course students will design, conduct, and report the results of a complete market research project. Prerequisites: Bus 330 and Mat 101. Credits: 3. Business Department course list page Business Department page Business Department faculty page Bus340 Small Business Management The course is focused upon the effective management of the small business firm. All functional areas of a small business are covered including financial controls, market research, organizing and staffing the firm, obtaining capital and credit, and the legal forms of a small business. Students will learn the need to adjust promptly to shifting consumer demands, competitorsı actions and public expectations. A feasibility study will expose each student to the value of careful and detailed research prior to starting a small business. The objective of the course is to help improve the quality of small firm management. Credits: 3. Business Department course list page Business Department page Business Department faculty page Bus344 Management Information Systems The course is will provide an introduction to computer and telecommunications information systems. Topics covered will include information systems concepts, hardware and software system components, basics of system operation, and the ethical use of information systems in culturally diverse organizations and societies. This course is designed to accommodate non-business majors who wish to gain a greater understanding of information systems. Prerequisites: Bus 125. Credits: 3. Business Department course list page Business Department page Business Department faculty page Bus345 Database Management The course focuses on the database components of an information system. Topics covered include database models, data structures, storage, retrieval, manipulation, and reporting within organizations. Special emphasis will be placed on database applications within the functional areas of business such as human resources, finance, accounting, marketing, and operations. Prerequisites: Bus 344. Credits: 3. Business Department course list page Business Department page Business Department faculty page Bus350 Business Law I The study of the legal system, business ethics, torts, and product liability, with particular emphasis on contract and sales law. Credits: 3. Business Department course list page Business Department page Business Department faculty page Bus352 Business Law II The study of agency, commercial paper, creditors' rights and bankruptcy, business organizations, federal securities regulation, accountant legal liability, property law including bailments and landlord/tenant, insurance, and wills and estates. Credits: 3. Business Department course list page Business Department page Business Department faculty page Bus361 Intermediate Accounting I This course is designed to give the student an in-depth understanding of financial accounting and its basic theory. Topics to be covered include analysis and preparation of financial statements: statement of income and retained earnings, balance sheet, and statement of changes in financial position. We will deal with the accounting treatment of current assets, valuation of inventories, current liabilities, and accounting for plant and equipment depreciation, and long-term liabilities. Prerequisite: Bus 110. Credits: 3. Business Department course list page Business Department page Business Department faculty page Bus362 Intermediate Accounting II This course emphasizes the stockholdersı equity section of the balance sheet: accounting for the issuance and reacquisition of common stocks, paid-in-capital accounts, dividend distribution, and the computation of earnings per share on a primary and fully diluted basis. The student will also learn accounting for bond acquisitions and other issues related to income determination like accounting for income taxes, pension costs, leases, and inflation accounting. Prerequisite: Bus 361. Credits: 3. Business Department course list page Business Department page Business Department faculty page Bus371 Labor-Management Relations This course studies the historical and legal framework of collective bargaining in the United States. It also examines union structure, contract negotiation, and contract administration. Bargaining games and negotiating exercises are incorporated into the course content. Credits: 3. Business Department course list page Business Department page Business Department faculty page Bus415 Operations Management Operations management focuses on those parts of an organization that manufacture products or deliver services, and form a key linkage between the organization and its customers. Topics include forecasting, planning, scheduling, and control of operations. A basic introduction will be provided to new concepts such as Total Quality Management, Statistical Process Quality Control, and Just-in-Time production systems. Prerequisites: Bus 140, and Mat 101. Credits: 3. Business Department course list page Business Department page Business Department faculty page Bus432 Independent Auditing This course provides a logical framework of the fundamental steps comprising the auditing process and the application of Generally Accepted Auditing Standards. Special attention is given to the Code of Professional Ethics, the legal liability inherent in the Attest Function, the evaluation of internal control, and the audit of electronic data processing systems. Prerequisite: Bus 110. Credits: 3. Business Department course list page Business Department page Business Department faculty page Bus434 Federal Taxation I The student will learn how to determine individual income taxation including income inclusions and exclusions, deductions, sales, exchanges, and other dispositions of property. Prerequisite: Bus 110. Credits: 3. Business Department course list page Business Department page Business Department faculty page Bus438 Information Systems and Accounting This course covers electronic data processing systems and accounting applications. It provides a thorough background on data organization for EDP operations documentation and systems design. There will also be a discussion of the EDP controls in an attempt to provide a comprehensive evaluation of the companyıs overall internal control. Prerequisites: Bus 110 and Bus 125. Credits: 3. Business Department course list page Business Department page Business Department faculty page Bus440 International Business and Economics This course explores business practices in the context of a rapidly changing international economic environment. General topics will include the globalization of financial markets, the emergence of manufacturing and marketing as key competitive functions, and the role of government industrial policy in sustaining business competitiveness. Prerequisites: Bus 325, Bus 330, and Eco 206. Credits: 3. Business Department course list page Business Department page Business Department faculty page Bus443 Telecommunications and Networks The course focuses on the telecommunications hardware and software to integrate an information system into networks. Topics covered will include communications devices and carriers, distributed processing, and network software. Special emphasis will be placed on such applications as e-mail, voicemail, local area networks, networking microcomputers and mainframes, and the internet. Prerequisites: Bus 344. Credits: 3. Business Department course list page Business Department page Business Department faculty page Bus445 Federal Taxation II The course is a continuation of Federal Taxation I. Emphasis is on the taxation of corporations under subchapter C of the Internal Revenue Code, S-Corporations, partnerships, fiduciaries, and tax-exempt organizations. Practical knowledge of the Code will be gained through preparation of simulated tax returns. Prerequisite: Bus 434. Credits: 3. Business Department course list page Business Department page Business Department faculty page Bus446 Systems Analysis The course provides students with the concepts and techniques necessary to integrate their previous coursework in management information systems into an overall perspective of systems designs and operation. Topics covered will include systems development life cycles, systems success factor, and systems investigation, analysis, and design. In addition to other course requirements, each student will be required to complete an MIS design project. Prerequisites: Bus 345 and Bus443. Credits: 3. Business Department course list page Business Department page Business Department faculty page Bus451 Legal and Social Environment of Business This course examines the legal environment in which today's business enterprises operate. Topics covered include the judicial system, constitutional law, agency, torts, contracts, administrative law, sales, and the ethical aspects of business decisions. Prerequisite: junior standing. Credits: 3. Business Department course list page Business Department page Business Department faculty page Bus464 Advanced Accounting This course deals with specialized topics in financial accounting. It emphasizes the accounting treatment for mergers and acquisitions, with special attention to the preparation of consolidated financial statements at the date of acquisition and post acquisition. The course also gives an overview of accounting for intercompany profits and asset transfers. Other topics covered include partnership accounting. Prerequisite: Bus 362. Credits: 3. Business Department course list page Business Department page Business Department faculty page Bus466 Governmental and Not-for-Profit Accounting Accounting for state and local governmental units and not-for-profit organizations is covered. For governmental entities, the various types of funds and account groups are covered in depth. Emphasis is placed upon the recording of transactions and preparation of financial statements for each fund. A similar approach is applied to nonprofit organizations. Prerequisite: Bus 464. Credits: 3. Business Department course list page Business Department page Business Department faculty page Bus470 Organizational Behavior Organizational behavior focuses on how individuals, small groups, and entire organizations behave and interact and how changes in the workplace can result from broader changes in society. The course is intended to develop interpersonal ³people skills² and ³political skills² that are essential to effective management. Prerequisite: Bus 320 (may be taken concurrently). Credits: 3. Business Department course list page Business Department page Business Department faculty page Bus489 Business Policy and Strategy Policy and Strategy is intended as a capstone course for seniors. The course integrates the marketing, finance, and human resource functions of an organization into a coherent whole through the concept of strategy. Students will learn to apply their knowledge through the analysis of major case studies. Prerequisites: senior standing, Bus 321, Bus 325, and Bus 330 (any of these courses may be taken concurrently). Credits: 3. Business Department course list page Business Department page Business Department faculty page Bus495 Business Internship Business majors have the opportunity during their senior year to apply and compete for an internship with a local business. Internships can be taken in the areas of marketing, personnel, accounting, production, or finance and will normally take place throughout a fifteen-week semester. The experiential content and student responsibilities will be determined by the faculty advisor and the employer. Prerequisite: senior standing. Credits: 6. Business Department course list page Business Department page Business Department faculty page Economics CoursesEco100 Contemporary Economics A one-semester introductory course in economics for non-majors. The course focuses on current controversial economic issues, teaches the basic economics required to understand each issue and debates at least two currently suggested solutions. Some of the problems the course will address are inflation, poverty and inequality, regulation or deregulation, balanced budgets and budget deficits, economics of nuclear war, wage and price controls, and supply-side economics. Credits: 3. Business Department course list page Business Department page Business Department faculty page Eco205 Introduction to Macroeconomics This course provides an elementary view of the operation of the economic system. This macro view describes the economy through introduction to demand/supply analysis; description and measurement of inflation, unemployment and GDP; analysis and application of fiscal and monetary policy and their impact on the business cycle. Credits: 3. Business Department course list page Business Department page Business Department faculty page Eco206 Introduction to Microeconomics This course builds on some of the tools learned in macroeconomics. It expands demand/supply analysis to include elasticity and utility, decision making for firms under various market structures, and understanding the distribution of income through the study of labor markets, economic rent, and profit. The course may also include study of problems in the micro area, i.e., farm problem, regulation/deregulation and environmental problems. Prerequisite: Eco 205 or permission. Credits: 3. Business Department course list page Business Department page Business Department faculty page Eco310 Money and Banking This course examines the broad nature and function of money as well as the structure of the United States commercial banking and federal reserve systems. Additionally included is a brief study of monetary theory, international monetary relations, and American monetary policy. Prerequisite: Eco 206. Credits: 3. Business Department course list page Business Department page Business Department faculty page Eco320 Labor Economics An introduction to the economics of the labor market, the history and structure of unionism, labor market analysis, and the process of collective bargaining. The course will conclude with an examination into specific present day issues in labor management relations. Prerequisite: Eco 206. Credits: 3. Business Department course list page Business Department page Business Department faculty page Eco410 Managerial Economics Students will study the economic principles underlying business activities with an emphasis on the managerial implications. Specifically the student will be introduced to marginal analysis, pricing techniques, demand forecasting, and production functions. Prerequisite: Eco 206. Credits: 3. Business Department course list page Business Department page Business Department faculty page Eco415 Introduction to International Trade Analysis of international economics including trade theories, tariff theories, balance of payments, adjustment problems, and the relations of trade and economic growth. Prerequisite: Eco 206. Credits: 3. Business Department course list page Business Department page Business Department faculty page Eco420 Comparative Economic Systems This course compares the effectiveness of various economic systems in achieving economic goals of full employment, price stability, growth, and equitable income distribution. The economics of nine countries will be examined under the headings of modified market economies, mixed economies of the middle way, and economies of central command. Prerequisite: Eco 206. Credits: 3. Business Department course list page Business Department page Business Department faculty page Eco440 International Business and Economics This course explores business practices in the context of a rapidly changing international economic environment. General topics will include the globalization of financial markets, the emergence of manufacturing and marketing as key competitive functions, and the role of government industrial policy in sustaining business competitiveness. Prerequisites: Bus 325, Bus 330, and Eco 206. Credits: 3. Business Department course list page Business Department page Business Department faculty page Cos105 Computer Programming Introduction to operating systems and structured programming with a high-level language. Language syntax, including data types, formats, procedures, arrays, recursions, and functions. Design and analysis of computer algorithms, with emphasis on mathematically oriented problems. Prerequisite: Mat121 or Bus140. Credits: 3. Business Department course list page Business Department page Business Department faculty page |