Course Descriptions:

GENERAL STUDIES REQUIREMENTS
BUS 201 | Organizational Communications (3 credit hours)
Students study communication foundations, the writing process, and communicating through letters, memoranda, and e-mail messages. The culminating activity permits students to understand the report process and research methods, manage data and use graphics, and organize and prepare reports and proposals for the design and delivery of business presentations.
Component:
Lecture

CMIS 101 | Information Systems Concepts and Applications (3 credit hours)
This course is an introduction to basic computer concepts and Windows-based spreadsheet, database, and presentation graphics software currently used in industry. Development of problem-solving and proficiency using selected commercial software packages is stressed.
Component:
Lecture

ECON 221 | Principles Of Microeconomics (3 credit hours)
Consideration is given to the microeconomic concepts of wages, interest, rent and profits, personal distribution of income, consumption, monopolies, agriculture, government taxation and expenditures, international trade and comparative economic structures.
Component:
Lecture

ECON 222 | Principles of Macroeconomics (3 credit hours)
This course presents elementary concepts of macroeconomics with an emphasis on equilibrium analysis, monetary and fiscal policy, banking, developmental economics, and comparative economic systems.
Component:
Lecture

MATH 112 | College Algebra (3 credit hours)
This course is for students who specifically need algebra in certain pre- professional programs. It covers algebraic principles and processes and is not to be taken for credit by students who have completed Math 113 or Math 120.
Component: Lecture

STAT 210 | Statistics (3 credit hours)
A study of the methods of summarizing and interpreting data, elementary probability, and its relation to distributions. The meanings, importance, and application of the normal and binomial distributions and the methods of random sampling, testing of hypotheses, analysis of paired data, and interpretation of standardized test scores are covered. Students work on independent research projects to gain first- hand experience with the issues of the course.
Component: Lecture

BUSINESS CORE REQUIREMENTS
BUS 214 | Introduction to Business Quantitative Methods (3 credit hours)
This course introduces basic business quantitative concepts to students. Basic business math, banking practices, trade discounts, markups and markdowns, breakeven analysis, payroll, credit installment purchases, mortgage finance vs. refinance, simple and compound interest calculations, annuities and sinking funds, interpretation of financial reports, depreciation, inventory, taxation, insurance, and an understanding of the elements of the stock market are included in the course. Students are introduced to basic business statistics and the used of advanced Excel in the course.
Component: Lecture

BUS 231 | Principles of Financial Accounting (3 credit hours)
Students are introduced to accounting as an information system that provides reports to stakeholders about the economic activities and condition of a business. Students learn about the complete accounting cycle, accounting systems and internal controls, and balance sheet accounts cash, receivables, inventories, fixed and intangible assets, and current liabilities.
Component: Lecture

BUS 232 | Principles of Managerial Accounting (3 credit hours)
Students continue their preparation in accounting by studying the accounting process for a corporation – organization, capital stock transactions, and dividends; income and taxes, stockholders’ equity, and investments in stocks; and bonds payable and investments in bonds. Other topics studied are: statement of cash flows, financial statements and analysis, managerial accounting and job order cost systems, process cost systems, cost behavior and cost-volume-profit analysis, and budgeting and performance evaluation using variances from standard costs.
Component: Lecture
Prerequisite required: BUS 231

BUS 251 | Legal Environment and Contract Law (3 credit hours)
This course examines the sources and origins of law and the legal system, legal processes, and fundamental legal principles, with an emphasis on the obligations of parties to a contract.
Component: Lecture

BUS 328 | Principles of Marketing (3 credit hours)
Students learn the buying, selling, transporting, and storing functions involved in marketing, with an introduction to retailing, wholesaling, and marketing management.
Component: Lecture

BUS 335 | Production/Operations Management (3 credit hours)
This course explores a wide variety of production and operations management topics. Topics include: operations strategy and competitiveness, product design, process selection, quality management, capacity management, Just-in-Time (JIT) production systems, facility location and layout, supply chain management, operations scheduling, and the production planning process.
Component: Lecture
Prerequisites required: BUS 232 and STAT 210 (or MATH 240 or 340)

BUS 339 | Business Finance (3 credit hours)
Students examine the sources and management of funds used to finance assets. Strategies and tools are presented in the areas of financial analysis and planning, working capital management, capital budgeting, and long- term financing.
Component: Lecture
Prerequisite required: BUS 232

BUS 373 | Organizational Behavior (3 credit hours)
This course presents the foundations of the history, theory, and applications of organizational behavior in the areas of personality, stress, motivation, job design, goal setting, learning theory, behavior modification, group behavior, power, leadership, organizational structure, decision-making, and control.
Component: Lecture

BUS 480 | International Business (3 credit hours)
Students learn contemporary business and management practices in multi-national market environments with emphasis on cultural, financial, and marketing differences. This course meets the Community, Regional and Global Studies requirement in the General Studies Program.
Component: Lecture

BUS 495 | Business Policy (3 credit hours)
This course requires students to demonstrate the ability to analyze a firm’s internal and external environments and to apply concepts, theories and analytical models related to the formulation and implementation of business-level and corporate-level strategies through critical thinking and problem solving. The student communicates solutions to case scenarios both in writing and through oral presentations. The influence of other functional areas on strategic thinking emphasizes teaching students the linkage between strategic problems, management interpretations, solutions, and firm performance. This senior level seminar is the capstone experience and senior competency course for Bachelor of Science in Business Administration and Bachelor of Applied Science in Management students and should be taken in the last year of study.
Component: Lecture
Prerequisite required: For Seniors Only

CMIS 300 | Information Systems Management (3 credit hours)
This course introduces concepts of systems management from a business viewpoint and an information systems viewpoint. Students utilize graphical tools including flowcharts to examine business and information systems processes. Fundamental programming concepts are introduced including algorithms, data types, control structures and Boolean logic. An overview of project management including critical path and dependencies is introduced.
Component: Lecture

ACCOUNTING OPTION
BUS 337 | Intermediate Accounting I (3 credit hours)
This course is a comprehensive study of accounting theory and concepts relating to the balance sheet, income statement, statement of cash flows, cash, current receivables, revenue recognition, and inventories.
Component: Lecture
Prerequisites required: BUS 232 and CMIS 101

BUS 338 | Intermediate Accounting II (3 credit hours)
This course is a comprehensive study of accounting concepts relating to plant assets, investments in equity securities, accounting for debt securities, leases, stockholder’s equity, accounting for changes and errors, accounting for income taxes and earnings per share.
Component: Lecture
Prerequisites required: BUS 337 and CMIS 101

BUS 342 | Accounting Information Systems Design & Analysis (3 credit hours)
This course provides an examination of accounting system concepts, applications, and the process by which they are analyzed, designed and implemented. An emphasis is placed on computer-based systems through the use of extensive case analysis.
Component: Lecture
Prerequisites required: BUS 232 and CMIS 101

BUS 371 | Cost/Managerial Accounting (3 credit hours)
This course covers the accounting concepts and procedures pertaining to cost/managerial reporting. Major topics are cost flows, allocation of indirect costs, job order costing and process costing, and the accounting for lost units, joint products, and by products.
Component: Lecture
Prerequisites required: BUS 232 and CMIS 101

BUS 419 | Federal Income Taxes – Individual (3 credit hours)
This course details federal laws, regulations, etc., as they pertain to the income taxation of individuals. A review of the history of taxation is included. Practice in tax return preparation and problem solving is provided.
Component: Lecture
Prerequisite required: BUS 232

BUS 450 | Advanced Accounting (3 credit hours)
This course emphasizes financial accounting concepts and applications related to business combinations and consolidated financial statements. Accounting for partnerships and accounting for foreign currency transactions are also covered.
Component: Lecture
Prerequisite required: BUS 338

BUS 451 | Governmental and Not-for-Profit Accounting (3 credit hours)
Accounting theory and practice are applied to governmental and other not-for-profit entities including hospitals and colleges. Auditing of government entities is discussed.
Component: Lecture
Prerequisite required: BUS 338

BUS 470 | Auditing (3 credit hours)
This course covers generally accepted auditing standards and procedures and the philosophy supporting them. Auditing techniques available to the independent public accountant are also studied.
Component: Lecture
Prerequisites required: BUS 338 and BUS 342

ADDITIONAL REQUIREMENTS FOR PUBLIC ACCOUNTING - CPA FOCUS
A total of 150 hours (no prior learning credit allowed) is required for CPA degree requirement.

BUS 252 | Commercial Law (3 credit hours)
This course examines the legal principles covering sales contracts and negotiable instruments under the Uniform Commercial Code, property ownership, bailments, corporations, partnerships, and other business organizations.
Component: Lecture
Prerequisite required: BUS 251

BUS 353 | Organizational Ethics (3 credit hours)
This course applies ethical concepts and principles to moral issues in business: corporate responsibility, discrimination, advertising, competition, whistle-blowing, trade-secrets, multinationals, environment, workers’ rights, government regulation, investment, bribes, product liability, and consumerism.
Component: Lecture

BUS 372 | Advanced Cost/Managerial Accounting (3 credit hours)
This course covers standard costing, variable costing, relevant costing, designing a master budget, inventory control and production, capital budgeting, and designing a cost system for measuring organizational performance.
Component: Lecture
Prerequisite required: BUS 371

BUS 420 | Federal Income Taxes – Corporate, Partnerships, Fiduciary (3 credit hours)
Students study federal laws, regulations, etc., relating to estate and gift taxation and income taxation of partnerships, corporations, and fiduciaries. Practice in tax return preparation and problem solving is provided.
Component: Lecture
Prerequisites required: BUS 232 and BUS 341

BUS 471 | Advanced Auditing (3 credit hours)
This course examines advanced auditing methods and procedures used to verify that financial statements present fairly the financial position and results of operations of a business or governmental entity. This course emphasizes auditing procedures, planning and risk assessment for a modern risk-based audit.
Component: Lecture
Prerequisite required: BUS 470