ACC 251, 252 Accounting I, II (3, 3)
A two semester introduction to accounting. Economic events are examined from both an external financial reporting perspective and an internal management decision-making perspective. The role of accounting systems in organizations is emphasized. Usually offered every semester. Co-requisite for ACC 251: BUS 110.
ACC 256 Managerial Accounting (3)
Industrial accounting fundamentals with a managerial emphasis; process; job order; standard costs and direct costing; cost reports and control; budgets; cost analysis; profit planning; and the uses of cost accounting by management. Spring semester, alternate years. Next offered Spring 2010. Prerequisites: ACC 251 and BUS 241.
ACC 357 Taxation (3)
Underlying principles and concepts of income taxation as they relate to the preparation of federal income tax returns for individuals, partnerships, and corporations. Spring semester. Prerequisite: ACC 361 and 12 credit hours in accounting.
ACC 358 Advanced Taxation (3)
In-depth consideration of income taxation, including the principles of estate and gift taxation. On demand. Prerequisite: ACC 357 and 12 credit hours in accounting.
ACC 361, 362 Intermediate Accounting I, II (3, 3)
Preparation of financial statements, inventory valuation, problems connected with plant assets, bonds, stocks, and cash flow with attention given to professional pronouncements. Fall semester. Prerequisite for ACC 361: ACC 251. Spring semester. Prerequisite for ACC 362: ACC 361.
ACC 457 Auditing (3)
Independent audit examinations and reports with emphasis on educational and moral qualifications of professional accountants. Includes introduction to management advisory services and statistical sampling. Fall semester. Prerequisites: BUS 241 and 18 credit hours in accounting .
ACC 463 Advanced Accounting (3)
Partnerships, consolidated statements, multinational accounting, bankruptcy, and other topics. Fall semester. Prerequisite: ACC 361.
BUS 110 Business Foundations (3)
A course that exposes students to current business concepts and provides a holistic view of business operation. Includes study of external factors affecting management decision-making. Case analysis and computer simulation are utilized to present business interrelationships. Every semester.
BUS 115 Business Communication (3)
Course emphasizes business and professional communication in the marketplace. Topics include business writing, business presentations, professionalism, teambuilding and international business communication. Every semester.
BUS 140 Introduction to Business Computing (3)
An introductory course in the field of computing with a business emphasis. Course includes an introduction to computers, an introduction to programming and the use of business application software such as word processing and spreadsheets. This course does not count toward the business major. Every semester.
BUS 241 Quantitative Analysis I (3)
Introduction to basic statistics and spreadsheets. Includes data collection, descriptive statistics, basic concepts of probability, inferential methods, hypothesis testing, correlation, and regression. Every semester.
BUS 242 Quantitative Analysis II (3)
The study of the firm using a systems approach. Problem solving and decision-making are examined as well as use of quantitative analysis to business problems. Extensive use of spreadsheets and simulations. Topics include forecasting, cash management, break-even analysis, decision theory, and statistical analysis. Prerequisite: BUS 241 or MAT 161. Every semester.
BUS 304 Report Writing for Management (3)
Practices learned in freshman composition applied to scientific description, report and research papers, and special correspondence. Written papers each week. On demand.
BUS 310 Principles of Management (3)
Management and administrative concepts that are common to all types of organizations. Focuses on the functions of planning, organizing, leading, and controlling, with emphasis on integration of faith, systems, and contingency approaches. Prerequisite: sophomore standing and recommended to be taken in the sophomore year. Every semester.
BUS 311 Business Law (3)
General principles applied to contracts, agency, negotiable instruments, business organizations, personal property, security relations, real property, and trade regulations. Every semester. Prerequisite: sophomore standing.
BUS 312 Supervision (3)
An applied review of the technical, conceptual, human resource, and decision-making skills required for supervisory assignments. Emphasis is placed upon diversity management, quality initiatives, productivity, legal compliance, strategic alignment, and team-based operations. Spring semester. Prerequisite: BUS 310 or permission of the instructor.
BUS 314 International Business (3)
A survey course covering international economics, international trade, foreign direct investment, and functional management in the international environment. Every semester. Prerequisite: junior standing. BUS 310 recommended.
BUS 316 China Experience (3)
A 15 day cultural/business exposure trip to Nannjing, Suzhou, Zhouzhuang, Yanghow & Shanghai, China. Includes classes in history, culture, art, language, & business. Tours of cultural, historic, & business sites. Approved HUM 304 option. Spring semester.
BUS 320 Principles of Marketing (3)
Historic development, buying motivation, market structure, product development, distribution policies, pricing, and legislative regulations. Every semester. Prerequisite: BUS 110.
BUS 330 Principles of Finance (3)
Principles of financial management. Course topics include ratio analysis, cash flow forecasting, leverage, working capital management, cost of capital, capital budgeting, and security types. Every semester. Prerequisites: ACC 251, BUS 241 and BUS 310, and either ECO 211 or ECO 212.
BUS 331 Investments (3)
Basic principles of investment suitable for the individual and for the various types of business organizations. Fall semester. Prerequisite: junior standing. Course in economics recommended.
BUS 341, 342 Development of Information Systems I, II (3, 3)
Analysis of business, industrial and institutional organizations from the viewpoint of computer applications. Data processing, hardware configurations, peripheral devices; analysis of systems; development of computer implemented systems. Fall semester. Prerequisites for BUS 341: BUS 110 and BUS 241 or permission of the instructor. Spring semester. Prerequisite for BUS 342: BUS 341.
BUS 350 Human Resource Management (3)
A survey of the management of human resources and its role in strategy formulation and implementation. Content includes the study of employee recruitment, socialization, motivation, training and development, legal compliance, evaluation, and retention. Every semester. Prerequisites: BUS 310, sophomore standing, or permission of the instructor. BUS 310 may be taken concurrently.
BUS 371 Operations Research (3)
Quantitative approaches to management decision-making. Includes review of probability, decision theory, linear programming, network analysis, inventory control, waiting line theory, and simulation. Applications to business and industry. Spring semester. Prerequisite: BUS 242 or permission of the instructor.
BUS 400 Biblical Management and Business Ethics (3)
The integration of insights from a Christian perspective wrestling with the problems associated with carrying out managerial decisions and managerial applications within organizations. The course focuses on management challenges and ethical issues facing managers. Every semester. Prerequisite: BUS 310 and junior standing.
BUS 410 Strategic Management (3)
The capstone business class, integrating concepts and practices from the core business classes, utilizing an organization-wide perspective. The course emphasizes strategic analysis, strategy formulation, and strategy implementations so as to formulate sustainable competitive advantage. Case analysis and computer simulation are the central learning components. Every semester. Prerequisites: senior standing and BUS 330 or permission of the instructor. BUS 320 and BUS 415 recommended.
BUS 411 Advanced Business Law (3)
In-depth consideration of principles including uniform commercial code, contracts, and employment law. Intended to meet the CPA examination requirements of certain states that set a two-semester minimum requirement. On demand. Prerequisite: BUS 311.
BUS 415 Operations Management (3)
Planning and controlling the use of human resources, materials, capital, and equipment for production; the manufacturing and service firm from both a conceptual and a quantitative viewpoint. Every semester. Prerequisites: BUS 242 and senior standing.
BUS 417 The Entrepreneur (3)
Seminar in management for students interested in operating their own business. Study, guest speakers, and field trips designed to fit specific needs of students enrolled. Limit 15 students. Spring semester. Prerequisite: junior standing.
BUS 419 Management Insights (1)
Student interaction with professionals in the various fields of business. Not repeatable. Prerequisite: Junior or Senior status or by permission.
BUS 420 Marketing Research (3)
Introduction to the practical problems, including sources of information, questionnaire preparation, design of a sample, analysis of data, preparation of reports. Fall semester. Prerequisites: BUS 242 and BUS 320 or permission of the instructor.
BUS 421 Advertising and Promotion (4)
A comprehensive study of advertising, detailing its relationship to marketing practice. Topics such as advertising preparation, media selection and evaluation, consumer behavior and research, and promotional budgeting, are included. The roles of public relations, direct marketing, and sales promotion, in addition to advertising, are also explored within the context of an integrated marketing communications (IMC) program. Fall semester. Prerequisite: BUS 320 or permission of the instructor.
BUS 422 Sales and Sales Management (3)
This course introduces the student to the basic principles and foundations of Personal Selling on three levels: industrial, commercial, and retail. Emphasis is on the detailed analysis of the sales process as viewed by the salesperson. Other sales foundation topics covered include the organizational buying process, sales communications, the theory of adaptive sales, and ethical/legal issues in selling. Using a variety of instructional methods such as role-playing and video cases, students are given an opportunity to practice their newly acquired sales skills. In the second portion of the course, various specialized managerial functions are studied such as sales department budgeting, sales force organization, territory design, and sales compensation. Spring semester. Prerequisite: BUS 320.
BUS 425 Consumer Behavior (3)
The concepts and theories explaining the decision process used by the consumer in purchasing goods and services. Topics from economics, psychology, sociology, and marketing are integrated to understand the influences on choice made by the consumer. Spring semester. Prerequisite: BUS 320.
BUS 428 Strategic Marketing Policy (3)
The course emphasizes strategic and operational issues in managing the marketing mix. Through the use of computer simulation, student team companies compete for market share and profitability. Spring semester. Prerequisites: BUS 320 and senior standing.
BUS 430 Intermediate Finance (3)
Emphasis on valuation approach. Course topics include risk and return, valuation models, capital structure, capital markets, mergers and acquisitions, and bankruptcy. Spring semester. Prerequisites: BUS 242 and BUS 330.
BUS 445 Computing Applications in Management (1–3)
Special topics. On demand. Prerequisite: permission of the instructor.
BUS 450 Collective Bargaining and Labor Relations (3)
A survey of labor history, labor legislation, and the collective bargaining process. Course content includes contract administration, grievance and arbitration procedures and employee relations. A collective bargaining simulation is included in the course. Fall semester. Prerequisites: BUS 310 and BUS 350.
BUS 451 Compensation Management (3)
A survey of wage, salary, and benefits management practices for organizations. Course content includes job analysis techniques, compensation systems, theoretical framework, compensation law, job evaluation processes, and individual, group and organization-wide incentive systems. Fall semester. Prerequisite: BUS 350 or permission of the instructor. BUS 242 recommended.
BUS 455 Strategic Human Resource Management (3)
The capstone Human Resource Management (HRM) class, integrating the content of the previous HRM courses and the business core so as to study human resource strategy formulation and implementation. Emphasis is placed upon developing HR systems that align with strategy, development of corporate culture, and contemporary HR issues. Spring semester. Prerequisites: BUS 350 and senior standing or permission of the instructor.