BUS-A 201 Introduction to Financial Accounting (3 cr)

Covers the various concepts of financial accounting and its role in the business environment. Topics covered include the accounting cycle, financial statements, financial analysis, current assets, long-term assets, current liabilities, long-term liabilities, stockholders’ equity, and the various users of financial accounting information.

  • Offered online and in class in fall and spring semesters
  • Offered online in summer semester

BUS-A 202 Introduction to Managerial Accounting (3 cr)

Focuses on the accounting information needs of the various levels of internal management within an organization. Internal reporting is directed at three major areas of management responsibility: cost determination, planning and control, and long-term decision-making.

  • Offered online and in class in fall and spring semesters
  • Offered online in summer semester
  • Prerequisite: BUS-A 201

BUS-A 311 Intermediate Accounting I (3 cr)

This course involves the study of the underlying concepts of financial reporting, revenue recognition, the matching of expenses, and accounting for assets. Moreover, financial statement presentation is studied as well as accounting procedures from the perspectives of different stakeholders.

  • Offered online and in class in fall semesters
  • Prerequisite: BUS-A 202

BUS-A 312 Intermediate Accounting II (3 cr)

A continuation of the study of Intermediate Accounting I (BUS-A 311) including the principles governing financial reporting of liabilities, investments, deferred taxes, revenue and stockholder’s equity. Preparation of the cash flow statement and disclosure information are also examined.

  • Offered online and in class in spring semesters
  • Prerequisite: BUS-A 311

BUS-A 318 Fraud Examination I (3 cr)

Provides an introduction to the fundamentals of fraud examination including defining fraud and white-collar crime, identifying occupational fraud schemes, creating systems to prevent and respond to fraud, and ethics.

  • Offered online in spring semester
  • Prerequisite: BUS-A 201

BUS-A 325 Cost Accounting (3 cr)

This course concentrates on the measurement of costs and how they become part of the formal accounting information system. Areas covered include cost terminology and business decision analysis, budgeting and performance reporting, and capital budgeting.

  • Offered online and in class in fall semester
  • Prerequisite: BUS-A 202

BUS-A 328 Introduction to Taxation (3 cr)

Explains the federal tax structure and provides training in the application of tax principles as they pertain to individuals. The course covers the federal tax laws and regulations as well as taxation theory, tax research and planning techniques.

  • Offered online and in class in fall semester
  • Prerequisite: BUS-A 201

BUS-A 335 Accounting for Government and Not-for-Profit Entities (3 cr)

The course introduces fund accounting for governmental units, colleges and universities, hospitals, voluntary health and welfare entities, and other not-for-profit organizations.

  • Offered online in fall semester
  • Prerequisite: BUS-A 201.

BUS-A 336 Internship in Accounting (1-6 cr)

Provides the opportunity for students to earn college credit while working in the accounting field. Many students find internships during tax season (January – May) with public accounting firms.

  • Offered every semester
  • Prerequisite: Permission of Instructor

BUS-A 339 Advanced Income Tax (3 cr)

Covers the Internal Revenue Code and Regulations, advanced aspects of income, deduction, exclusions, and credits, especially as applied to tax issues of partnerships and corporations.

  • Offered online in spring semester
  • Prerequisite: BUS-A 328.

BUS-A 350 Principles of Forensic Accounting (3 cr)

The course provides an introduction to forensic accounting fundamentals including defining forensic accounting as a practice, the use of accounting and financial information in forensic engagements, and legal concepts and procedure. The course will also provide instruction on specialized litigation type services performed by forensic accountants.

  • Offered online in fall semester
  • Prerequisite: BUS-A 201

BUS-A 402 Accounting Ethics and Professional Development (3 cr)

Capstone course for both accounting concentrations. This course covers various ethical theories as they relate to the practice of accounting. In addition, professional codes of conduct and responsibilities are covered. The professional development of accountants including the use of social media, resume building, interview skills, and professional certifications will also be covered.

  • Offered online in spring semester
  • Prerequisites: BUS-A 311, Senior Standing

BUS-A 411 Accounting Information Systems (3 cr)

Covers the setup, use, maintenance and auditing of the two most popular small business accounting software programs; QuickBooks and Sage 50 (formally Peachtree). Additionally, students will learn how to use Excel to calculate depreciation schedules as well as loan and bond amortization tables.

  • Required hardware: Students must have access to a PC computer running Microsoft Windows XP or above and have the ability to install course supplied software on the computer. Course supplied software does not work on Apple computers.
  • Offered online in fall semester
  • Prerequisite: BUS-A 201

BUS-A 414 Financial Statement Analysis (3 cr)

The main objective of this course is to reinforce the critical understanding of accounting and economic concepts as they apply to a company’s performance and financial position. To thoroughly understand a company’s financial position, the analyst must have some accounting forensic skills useful in critically analyzing financial reports. The course is application based where students will use financial statements to identify value-creating opportunities and risks from the viewpoints of different stakeholders. Some of the analytical tools covered in the course include ratios, common size financial statements, as well as vertical and trend analysis.

BUS-A 422 Advanced Financial Accounting I (3 cr)

This course focuses on business combinations, consolidated financial statements, foreign currency transactions and translations as well as on fiduciary, partnership, and international accounting.

  • Offered online in fall semester
  • Prerequisite: BUS-A 312.

BUS-A 424 Auditing and Assurance Services (3 cr)

Covers the processes used by both internal and external auditors including acceptance of an audit, the review of internal control systems, verification of accounts, and completion of an audit report.

  • Offered online in spring semester
  • Prerequisite: BUS-A 311

BUS-A 437 Advanced Managerial Accounting (3 cr)

Covers strategic cost management practices including activity-based management, activity-based budgeting and activity-based costing, target costing, theory of constraints, quality costs, the cost of capacity, the balanced scorecard, and performance measures for automated factories. Students will learn enhanced problem solving skills, increased critical thinking skills, and improved presentation and speaking skills.

  • Offered online in spring semester
  • Prerequisite: BUS-A 325

BUS-A 465 Financial Investigations (3 cr)

Capstone course for Minor in Financial Forensic Investigations. Topics covered include managing fraud investigations, interviewing, taking statements, researching public records, and report writing.

BUS-D 301 The International Business Environment (3 cr)

The national and international aspects of international business. Examines the cultural, political, economic, systemic, legal-regulatory, trade, and financial environments and how they affect the international business activities of firms in the United States and in selected other countries.

  • Offered online and in class in fall and spring semesters
  • Offered online in summer semester

BUS-J 401 Administrative Policy (3 cr)

This is the capstone course for the business program. Students in the Bachelor of Science in Business Administration program must take this course to graduate. The course consists of case studies covering the history and politics of major corporations. This course also requires students to take an exit examination covering the entire business program.

  • Offered online and in class in fall and spring semesters
  • Offered online in summer semester
  • Prerequisites: BUS-F 301, BUS-P 301, Senior Standing

BUS-J 404 Business and Society (3 cr)

Major ethical theories are examined in order to provide a basis for analyzing ethical behavior in the business environment. Issues such as economic competition, discriminatory practices, manipulation of power, environmental conservation, technology, stakeholders’ relations and organizational and societal cultures are investigated.

  • Offered online and in class in fall and spring semesters
  • Offered online in summer semester

BUS-L 203 Commercial Law I (3 cr)

Law of business organizations and their liabilities.

  • Offered online and in class in fall and spring semesters
  • Offered online in summer semester

BUS-P 301 Operations Management (3 cr)

Introduction to the design and management of manufacturing and service operations. Students will learn to recognize the basic tradeoffs associated with operations management decisions, to identify and quantify operating characteristics of different manufacturing and service systems, and to apply a variety of tools and techniques used by operations managers. Topics include process management, quality performance, constraint management, lean systems, forecasting and inventory management, operations planning and scheduling, supply chain design, logistics, and supply chain sustainability.

  • Offered online and in class in fall and spring semesters
  • Offered online in summer semester
  • Prerequisite: ECON-E 270

BUS-P 330 Project Management (3 cr)

The course focuses on project management techniques. Topics that will be covered in the course include project scope, work breakdown structure, project risk and uncertainty, project scheduling, project budgets, and resource allocation. Simulations will also be used to enhance student learning of project management techniques.

  • Offered online in spring semester

BUS-W 100 Principles of Business Administration (3 cr)

Principles of business administration from the standpoint of the manager of a business firm operating in the contemporary economic, political, social, and international environment.

  • Offered online and in class in fall and spring semesters
  • Offered online in summer semester

BUS-W 301 Principles of Management (3 cr)

Covers the historical development of management theory, the nature of organizations, and the role of the manager within formal organizations. Introduction to the management processes and to current theories of management and organizations including open systems, sociotechnical system, and contingency approaches to an understanding of the management processes and practices.

  • Offered online in falland spring semesters

BUS-W 311 New Venture Creation (3 cr)

This course covers the steps necessary to start a new business. It emphasizes personal rather than corporate goals and strategy, and problems on creation, rather than management of an enterprise. Each student develops a business plan for a new company.

  • Offered online and in class in fall and spring semesters
  • Offered online in summer semester
  • Prerequisite: BUS-A 201

BUS-W 408 Practicum in Small Business (3 cr)

In this internship course the theory, knowledge, and techniques learned in previous business courses are put into practice.

  • Offered every semester
  • Prerequisite: Permission of Instructor

BUS-W 430 Organizations and Organizational Designs (3 cr)

This class introduces the principles of organization design - the blueprint by which different parts of the organization (e.g., production, marketing, financial, accounting, and computer information systems) fit together to create an effective organization. Organization design provides the means by which strategy and goals are implemented so it is as important to a firm's overall performance as financial performance, operational efficiencies or market share.

  • Offered online in fall semesters
  • Prerequisite: BUS-Z 301

BUS-W 480 Professional Practice in Management (1-6 cr)

Provides work experience in cooperating firm or agency. Comprehensive written report required.

  • Graded on S/F basis
  • Offered every semester
  • Prerequisite: Permission of Instructor

BUS-X 410 Business Career Planning and Placement (3 cr)

Assists students in obtaining positions consistent with career goals. Career planning, organized employment campaign, job-application methods, interviewing, and initial conduct on the job.

  • Offered online in fall and spring semesters

BUS-X 485 Overseas Study (3 cr)

This course combines lectures and discussion on current topics relating to the international environment of business and economy with an immersive learning experience in another country.

  • Passport required
  • Student is responsible for trip fees which are determined by instructor
  • Offered occasionally – ask an academic advisor
  • Prerequisite: Permission of Instructor

BUS-Z 301 Organizational Behavior & Leadership (3 cr)

Nature of human behavior in organizations as a function of the individual, the groups within which one interacts, and the organizational setting. Emphasis on applications of behavioral science concepts and findings to individual behavior and organizational performance.

  • Offered online and in class in fall and spring semesters
  • Offered online in summer semester

BUS-Z 440 Personnel: Human Resource Management (3 cr)

Nature of human resource development and utilization in American society and organizations, government programs and policies, labor force statistics, organization of personnel departments, personnel planning, forecasting, selection, training, and development. Integration of government and organizational human resource programs.

  • Offered online and in class in fall and spring semesters
  • Offered online in summer semester
  • Prerequisite: BUS-Z 301

BUS-Z 441 Wage and Salary Administration (3 cr)

Survey of problems faced by modern managers of compensation systems. In-depth look at the role of company, government, union, and employee in the design and administration of total compensation systems. A description of the type of wage and salary systems currently in use, their advantages and disadvantages, and extent of current use.

  • Offered online in fall semester
  • Prerequisite: BUS-Z 440

BUS-F 151 Personal Finances of the College Student (1 cr)

Introduction to the basic planning tools and concepts for college-age financial literacy. Emphasis on financial decisions and challenges facing a typical college student. Topics include: careers, goal setting, budgeting, tax planning and credit, including options for financing higher education.

  • Students who have taken BUS-F 260 will not receive credit for this course.
  • BUS-F 151, BUS-F 152 and BUS-F 251 taken together and successfully completed are equivalent to BUS-F 260.
  • May also be taken independently from course grouping.
  • Offered online in fall and spring semesters.

BUS-F 152 Basic Financial Planning and Investment (1 cr)

Introduction to the basic planning tools and concepts for financial literacy into adulthood and retirement. Emphasis on analyzing, selecting and managing investments over a lifetime. Topics include: time value of money, financial statements, retirement objectives, and investing in various financial assets.

  • Students who have taken BUS-F 260 will not receive credit for this course.
  • BUS-F 151, BUS-F 152 and BUS-F 251 taken together and successfully completed are equivalent to BUS-F 260.
  • May also be taken independently from course grouping.
  • Offered online in fall and spring semesters

BUS-F 251 Managing Personal and Financial Risk (1 cr)

Introduction to the basic planning tools and concepts for effective risk management. Emphasis on determining, analyzing and managing lifestyle and career factors contributing to financial risk. Exploration of uses, suitability and advantages of various insurance products for major risks.

  • Students who have taken BUS-F 260 will not receive credit for this course.
  • BUS-F 151, BUS-F 152 and BUS-F 251 taken together and successfully completed are equivalent to BUS-F 260.
  • May also be taken independently from course grouping.
  • Offered online in fall and spring semesters.

BUS-F 260 Personal Finance (3 cr)

Financial problems encountered in managing individual affairs, family budgeting, installment buying, insurance, home ownership, and investing in securities.

  • Offered online in fall and spring semesters

BUS-F 301 Financial Management (3 cr)

Conceptual framework of the firm’s investment, financing and dividend decisions. Includes working capital management, capital budgeting, and capital structure strategies.

  • Offered online and in class in fall and spring semesters
  • Offered online in summer semester
  • Prerequisite: BUS-A 201

BUS-F 345 Money, Banking and Capital Markets (3 cr)

An analysis of the interrelated financial systems of central banks, private banks, and other sources of financial capital. Theoretical, empirical, policy and institutional issues are analyzed using economics and finance. Topics include the theory of money demand and supply, monetary policy and central banks, interest rate determination, financial intermediaries,and international financial markets.

  • Offered online in fall semester
  • Prerequisite: ECON-E 104.

BUS-F 420 Equity and Fixed Income Investment (3 cr)

Conceptual and analytical frameworks for formulating investment policies, analyzing securities, and constructing portfolio strategies for individuals and institutions.

  • Offered online in fall semester.
  • Prerequisite: BUS-F 301.

BUS-F 444 Applications in Financial Management (3 cr)

An analytical approach to problems facing the financial executive. Cases selected cover financial decision-making processes with particular emphasis on valuation, working capital, capital budgeting, capital structure, and dividend policies. In addition, the course will utilize the computer in solving a variety of financial problems.

  • Offered online in spring semester
  • Prerequisite: BUS-F 301.

BUS-F 446 Bank and Financial Intermediation (3 cr)

The main topics include: the economic role of financial intermediaries with an emphasis on commercial banks; the evolution of markets in which banks and other financial intermediaries operate; and the regulation of commercial banks and other financial institutions.

  • Offered online in fall semester
  • Prerequisite: BUS-F 301.

BUS-F 494 International Finance (3 cr)

Course topics include the financial management of foreign operations of the firm, financial constraints of the international environment and their effect on standard concepts of financial management; and the study of international currency flows, forward cover, and banking practices.

  • Offered online in spring semester

BUS-K 201 The Computer in Business (3 cr)

The course covers computer literacy concepts, an introduction to analytics, spreadsheets, and database concepts.

BUS-K 209 Fundamentals of Microsoft Office (3 cr)

The course covers the fundamentals of Microsoft Office business applications: PowerPoint, Word, Excel, and Access with emphasis on Excel.

  • Offered online and in class in fall and spring semesters
  • Offered online in summer semester

BUS-P 301 Operations Management (3 cr)

Introduction to the design and management of manufacturing and service operations. Students will learn to recognize the basic tradeoffs associated with operations management decisions, to identify and quantify operating characteristics of different manufacturing and service systems, and to apply a variety of tools and techniques used by operations managers. Topics include process management, quality performance, constraint management, lean systems, forecasting and inventory management, operations planning and scheduling, supply chain design, logistics, and supply chain sustainability.

  • Offered online and in class in fall and spring semesters
  • Offered online in summer semester
  • Prerequisite: ECON-E 270

BUS-S 310 Systems Analysis and Project Management (3 cr)

Analysis of an organization and the subsequent design of solutions to meet business requirements are at the heart of the information systems field. This course follows a structured process called the systems development life cycle that companies use to identify and solve business problems. Alternative methodologies are also covered. Students learn tools and techniques for conducting projects, including: how to gather system requirements, how to identify project feasibility, how to construct models of business processes using data flow diagrams, and how to implement a new solution. While this course emphasizes the system analyst’s role, all business students can benefit from the ability to analyze the processes, data, and computer systems that they will encounter in their work. This knowledge will also benefit students when working with the system analyst to define strategic business solutions.

  • Offered online in the fall semester
  • Prerequisite: INFO-I 101

BUS-M 300 Introduction to Marketing (3 cr)

Examination of the market economy and marketing institutions in the United States; decision making and planning from the manager’s point of view; and the impact of marketing actions from the consumer’s point of view.

  • For non-business students only. Does not fulfill the requirement for the B.S. in Business Administration degree.

BUS-M 301 Marketing Management (3 cr)

Overview of marketing. Marketing planning and decision making examined from the firm’s and consumer’s viewpoints, marketing concepts and implications, integration of marketing with other functions of the firm, and international aspects of marketing.

BUS-M 325 Selling (3 cr)

The role of selling in the economy, in the organization, and in marketing management. Selling as a profession. The dynamics of salesperson-customer interaction. Skills, techniques, and strategies of selling.

BUS-M 346 Analysis of Marketing Data (3 cr)

Business managers analyze marketing data to better understand their customers. This allows managers to make better business decisions. In view of this, BUS-M 346 helps you to analyze marketing data in order to answer business questions and make informed decisions that arise in a manager's day-to-day role.

BUS-M 401 International Marketing (3 cr)

Covers world markets, their respective consumers, and their political and economic marketing environments. Examines the marketing issues required to meet the product, promotion, price, and distribution demands of a world market.

  • Offered online in fall semester

BUS-M 405 Consumer Behavior (3 cr)

Description and explanation of consumer behavior in retail markets. Topics include: demographic, socioeconomic, psychographic, attitudinal, and group influences on consumer decision making. Applications to promotion, product design, distribution, pricing, and segmentation strategies.

  • Offered online in fall semester
  • Prerequisite: BUS-M 300 or BUS-M 301 (or consent of instructor).

BUS-M 415 Advertising and Integrated Marketing Communications (3 cr)

Covers basic advertisingand sales promotion concepts as well as the design, management, and integration of a firm’s promotion strategy. Public policy aspects and the role of advertising in marketing communications in different cultures. Practical skills in public advertising included to provide implementation of theories.

BUS-M 480 Professional Practice in Marketing (1-6 cr)

Work experience in a cooperating firm or agency. Comprehensive written report required.

  • Graded on a S/F basis
  • Offered every semester
  • Prerequisite: Permission of Instructor