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Business Administration Course Offerings

ACC 101 Principles of Financial Accounting (formerly BUS 102)

3 credits

An introduction to cost measurement, cost-volume-profit analysis, budgeting, and performance evaluation. This course focuses on how managers use accounting information as a basis for planning and controlling operations.

ACC 102 Principles of Managerial Accounting (formerly BUS 101)

3 credits

An introduction to the accounting profession, business activities, and all elements of basic financial statements.  This course includes the study of the rules of debit and credit, the use of journals and ledgers, adjusting entries, and closing entries as they apply to sole proprietorships, partnerships, nonprofits, and corporations.

ACC 201 Intermediate Accounting I (formerly BUS 201)

3 credits

A course covering advanced principles of corporate accounting. The topics covered will include: cash; compensating balances; accounts receivable; notes receivable; consignment sales; and the preparation of corporate financial statements. Prerequisite: ACC 101 and 102.

ACC 202 Intermediate Accounting II (formerly BUS 202)

3 credits

ACC 202 is a continuation of advanced principles of corporation accounting. The topics covered will include: valuation of tangible and intangible assets; depreciation, depletion and amortization; amortization of bond premiums and discounts; current and contingent liabilities; long-term debt; contributed capital and retained earnings; and leases and pensions. ACC 201 is a prerequisite for ACC 202.

ACC 205 Introduction to Forensic Accounting (formerly BUS 209)

3 credits

This course develops a foundation of knowledge for forensic accounting by examining what forensic accounting is and how forensic accounting principles are applied in both civil and criminal legal proceedings. This course will be separated into two sections: courtroom procedures. Additionally, the ethics of forensic accountants will be stressed to the students throughout the course. This course covers specific fraud schemes and crimes, the indicators of fraud, theories of fraud detection and prevention, and forensic accounting investigative techniques. In addition to studying the criminal aspects of fraud, the course will introduce students to areas of civil litigation, and such areas as (1) hidden asset discovery, (2) calculation of actual and future damages, and (3) business valuations. Specific civil litigations, such as bankruptcy, medical malpractice, and divorce proceedings will be studies. Three hours of lecture per week. Prerequisites: ACC 101 and 102.

ACC 305 Cost Accounting I (formerly BUS 308, Cost Accounting I)

3 credits

A study of cost-volume-profit analysis, job-order costing, flexible budgets and standards, variance analysis, absorption–vs.–direct costing and cost behavior. Prerequisites: ACC 101 and 102.

ACC 315 Advanced Accounting (formerly BUS 311)

3 credits

The study of business combination, including mergers and consolidations, including the proper presentation of the appropriate form of financial statements. Prerequisite: ACC 202.

ACC 401 Federal Income Taxes I (formerly BUS 401)

3 credits

A course designed to cover the federal income tax laws and regulations dealing with individuals. An individual income tax return will be prepared. Prerequisites: ACC 101 and 102.

ACC 402 Federal Income Taxes II (formerly (BUS 402)

3 credits

A course designed to cover the federal income tax laws and regulations of partnerships, corporation (including S Corporations), estates and trusts, estate death taxes and gift taxes. Actual tax returns will be prepared. Prerequisites: ACC  101 and 102.

ACC 408 Auditing and Accounting Systems (formerly BUS 408, Auditing)

3 credits

A comprehensive study of the theory and practice of auditing. Deals specifically with the relationship of the accountant with the client; the working papers; the audit procedure; internal control procedure; and the ethics of the public accounting profession. Prerequisite: ACC 202.

ACC 425 Introduction to Forensic Accounting: Fraud Examination (formerly BUS 426)

3 credits

An advanced review of strategies and tactics essential to the fraud examination process. Course presentation assumes basic accounting knowledge and guides the student into specialized, applied settings, indicative of forensic accounting. Coverage includes: financial statement analysis, interpretation and scrutiny of financial records and documentation, trace techniques, reporting irregularities, fraud examination approaches, legal rules and statutory construction pertinent to accounting practices. Students will prepare a series of field exercises in common fraud cases such as bankruptcy, insurance, employee/employer reporting, covert examinations, trading practices and money laundering schemes.

BDA 105 Business System Applications (formerly BUS 142 Business Foundations II)

3 credits

Students will have the opportunity to analyze business case studies and use several business software packages such as MS Excel, MS Access, QuickBooks, MS Word, and Adobe Creative Suite. Class will include analysis and creation of accepted business forms and presentations, as well as an integration of business theory into practical application in the form of presentation(s). This course fulfills the General Education Computer Literacy Requirement.

BDA 205 Statistical Applications in Data Analytics (formerly BUS 216 Quantitative Business Analysis II)

3 credits

In this course, you will build upon your prior knowledge in mathematical and quantitative reasoning and apply them in professional settings. You will be introduced to quantitative methods used in analyzing business situations. Descriptive statistics and probability, probability distribution, statistical inference, regression analysis, are covered from a practical and conceptual standpoint and applied to common organizational procedures and data reports. Prerequisite: MAT 105 or satisfactory score on the Math Placement Test. (Offered when interest is expressed and departmental resources permit.)

BDA 305 Advanced Data Analytics and Visualization

3 credits

Data analytics is a survey study of the role of analytics and its strategic application in the business and organizational environment. The analysis of big data has applications across the spectrum of business, social science, politics, urban planning, and medical fields. Analytic solutions help organizations maximize the value of their data, unearth insights, build plans, and respond in real-time to customer demand. Students will come to appreciate the importance of customer-centric management and tools for understanding and predicting the behavior of customers. (Offered when interest is expressed and departmental resources permit.)

BUS 155 Creativity and Innovation

3 credits

The course uses fun and hands-on activities to stimulate creativity and innovation. Students will come to understand the building blocks of creativity and innovation. Be familiar with processes and methods of creative problem solving: observation, definition, representation, ideation, evaluation and decision making to enhance their creative and innovative thinking skills.

BUS 217 Evidence-Based Practice (cross-listed with NUR 209)

3 credits

This course introduces the sophomore level student to basic terms, concepts, and skills associated with evidence-based practice (EBP) and informatics. Units of content include: description of EBP, introduction to research terminology, the conduct of on-line searches, models of EBP, beginning information related to the Institutional Review Board, basic evidence appraisal skills, the formulation of clinical questions, and application of EBP findings to clinical situations.

BUS 218 Health Care Policy, Finance, and Regulatory Environment (cross-listed with NUR 228)

1 credit

This course addresses important considerations in professional nursing practice in relation to health care policies that directly and indirectly influence the health care system and impact quality and safety in the practice environment.  Students will explore the role of professional responsibility in the political process as well as the role of advocacy for the promotion of social justice.

BUS 228 International Business and Cultures (Cross-listed as INT 228; formerly Cultures & Environments of Global Business)

3 credits

International Business and Cultures is an introductory survey course of global cultures and environments that form the context for business in a diverse and interdependent world. A study of world markets including an analysis of economic, political, cultural and business trends impacting multinational corporations. This course provides an interdisciplinary approach to intercultural and international business issues. Students will develop global awareness and exposure to different cultures. Topics covered include globalization, cultural diversity, ethnicity, nationalism, religion, languages, legal & economic systems, corporate culture, ethics, human rights and resources.

BUS 316 Real Estate Fundamentals

3 credits

Urban growth and development are explored as part of the economic theory and investment. Basic terminology and considerations of the real estate business are developed within the theoretical framework.

BUS 318 Business Law

3 credits

A course covering the essentials of business law as it relates to today’s business environment. Topics discussed include: ethics; white-collar crime; torts; contracts; sales; commercial paper; landlord-tenant relations; wills and trusts; intellectual property; computer privacy; e-commerce; sports and arts law; copyright and trademark; and employment law.

BUS 337 Real Estate Practice

3 credits

This course is designed to acquaint the student with the basic techniques, procedures, regulations and ethics involved in a real estate transaction, along with a working knowledge of the forms, documents and related mathematics used in real estate contracts.

BUS 358 Leadership and Stewardship

3 credits

This course explores the key leadership and stewardship characteristics and attributes necessary to successfully lead innovation regardless of discipline or service activity. Students learn processes and stratagems within the context of a biblical worldview that will assist in the creation of innovative workgroups and cultures of excellence in a variety of organizational environments. Students are exposed to stewardship principles critical to generating organizational excellence as well as maximizing stakeholder benefit through effective leadership, exercise of the innovation processes and how to leverage the entrepreneurial mindset through practical application. Each student will develop their own leadership profile through self-assessments. The students will also work in teams on a leadership project that solves a problem on the campus or in the community. (Offered when interest is expressed and departmental resources permit.)

BUS 417 Capstone Experience (formerly BUS 417, Management Policy)

3 credits

An advanced course for finance, marketing or management majors. Emphasis is placed on the integration of problem solving techniques applied to the firm as a system. Evaluation and solution will be effected through business simulations and case study method. Prerequisites: Senior status, or consent of the department chair.

BUS 466 Accounting Internship

1-6 credits

A program in which qualified accounting majors and public accounting majors intern with a local business or governmental unit on a part-time basis for a semester. The student will combine his or her academic knowledge with on-the-job experience. Pass-fail grade. Prerequisite: Junior standing. Consent of the department chair. Maximum total credit permitted is 6 hours.

BUS 467 Entrepreneurship Internship

1-6 credits

Entrepreneurship majors intern with a local firm for a semester. The student will draw upon his/her academic knowledge to aid the local enterprise in its overall operation. Pass-fail grade. Prerequisites: Entrepreneurship majors only, senior standing and consent of the department chair.

BUS 468 Business Internship

1-6 credits

A program in which qualified accounting, public accounting, forensic accounting, entrepreneurship, finance, management, marketing and sports management majors intern with a business or governmental unit. The student will use this experience to supplement his or her academic program. Pass-fail grade. Prerequisite: Junior standing. Consent of the department chair. Maximum total credit permitted is 6 hours. Graded credit.

BUS 469 International Internship (cross-listed as INT 469)

4-16 credits

The student has several options for obtaining experience in an international context. A student may choose to study abroad, engage in an immersive international mission trip, be placed in a supervised international business internship or serve an internship in the US with a foreign owned business. Credit is determined by the length of the stay (one credit per week for study abroad or international mission trips) or the number of hours served in the internship (40 hours of work for one credit hour). The student is required to achieve four credits of international experience and can count a maximum of 16 credits towards their degree program. Student is responsible for all travel costs and any surcharges as a result of the program selected. Placements are available in nearly every country and will vary according to the agency supervising the internship. Graded credit.

BUS 195, 295, 395, 495 Selected Topics

3 credits

A survey of selected topics in business administration to include advanced study in management, finance, accounting, forensic accounting, entrepreneurship, public accounting, marketing, or sports management. Prerequisite: Junior standing, “B” average in the student’s major and permission of the department chair.

BUS 497 Independent Studies in Business Administration

1-6 credits

Independent studies in business administration to include advanced study in management, finance, accounting, forensic accounting, entrepreneurship, public accounting, marketing, and sports management. Prerequisites: Junior standing, “B” average in the student’s major and permission of the department chair. Maximum total credit permitted is 6 hours.

ENT 225 Introduction to Entrepreneurial Leadership (formerly BUS 225)

3 credits

This course provides an introduction to the theoretical and experiential issues in entrepreneurial leadership. Through readings, case studies, and projects students will learn the mindset and practice of entrepreneurial leadership, how to find, create and evaluate new opportunities, and how to develop resources to implement these ideas. (Offered when interest is expressed and departmental resources permit.)

ENT 325 New Venture Creation (formerly BUS 325)

3 credits

In this course students will learn the process of starting a new venture. The students will gain an in depth understanding of the framework and process by practicing the techniques on a startup of the student’s choice. Prerequisite: ENT 225 or permission of the department chair. (Offered when interest is expressed and departmental resources permit.)

ENT 355 Social Entrepreneurship (formerly BUS 359)

3 credits

This course examines the question, “How do I develop a socially focused venture?” Through case studies and projects, students will learn how to start and maintain businesses and non-profit organizations that promote social change. (Offered when interest is expressed and departmental resources permit.)

ENT 405 Venture Accelerator (formerly BUS 425)

3 credits

This course is for students who have already begun the process of venture creation and are ready to operationalize and obtain resources for their venture. Pre-requisite: ENT 325 or permission of the department chair. (Offered when interest is expressed and departmental resources permit.)

ENT 406 Topics in Entrepreneurial Leadership (formerly BUS 455)

1-3 credits

This course provides a variety of themed offerings related to target learning outcomes of complex problems. It includes identification, planning, solutions, and implementation of new ideas. This course will be experiential in nature and project focused. Topics will vary each semester. (Offered at least once an academic year as interest and resources permit.)

FIN 205 Business Finance I (formerly BUS 306)

3 credits

The course will cover the basics of managerial finance. Topics discussed include the role of the financial manager in the modern corporation, financial forecasting, capital budgeting, interest theory, valuation, leverage, the cost of capital, dividend policy, working capital management, issuance of stocks and bonds, mergers, consolidations and reorganizations. Prerequisite: ACC 101.

FIN 305 Business Finance II

3 credits

A course in the essentials of managerial finance. Topics discussed include the role of the financial manager in the modern corporation, financial forecasting, capital budgeting, interest theory, valuation, leverage, the cost of capital, dividend policy, working capital management, issuance of stocks and bonds, mergers, consolidations and reorganizations. Prerequisite: FIN 205 or permission of the department chair.

FIN 306 Investments and Portfolio Management (formerly BUS 307)

3 credits

A study of investment practices, the risks of investment and the selection of appropriate investment media for personal and institutional purposes.

FIN 405 Advanced Finance (formerly BUS 406)

3 credits

An intensive and advanced study of the financial principles examines in BUS 306, including further study of cost of capital, capital budgeting and other financial methods used to make business decisions. Extensive use of the computer will be made to solve complex business problems, and case presentations will be mandatory. Prerequisite: FIN 305. (Offered when interest is expressed and departmental resources permit.)

FIN 406 Advanced Financial Statement Analysis (formerly BUS 407)

3 credits

This course examines the trends and ratios found in the historical financial statements of publicly traded companies. In addition, the course will also review the information contained in personal financial statements and how this information is used to make loans. The areas of focus for the course will be liquidity, activity, debt, profitability, and market ratios. In additional we will study the use of the DuPont System of Analysis. Prerequisite: FIN 305. (Offered when interest is expressed and departmental resources permit.)

MGT 205 Principles of Management (formerly BUS 208)

3 credits

This course is designed to give the students a thorough understanding of the function of management. It examines in depth the nature of planning, organizing, directing and controlling at three managerial levels within the firm. Students will be given the opportunity to apply these functions via the use of case histories.

MGT 206 Business of Sports (formerly BUS 205)

3 credits

This course offers a unique perspective about the business of sports by exposing students to specific managerial challenges and issues facing industry leaders. Students will be introduced to the theories, principles and practical applications of sports management. The course examines the five most critical entities influencing the sports business: professional sports franchises and leagues; amateur athletics; including collegiate sports and the Olympics; corporate America; the media; and the public sector. This course provides prospective sports management professionals with the insight necessary to establish successful careers in the sports business. Prerequisite: ACC 101.

MGT 207 Organizational Behavior and Conflict Resolution (formerly BUS 236)

3 credits

The field of organizational behavior (OB) is about understanding how people and groups in organizations behave, react, and interpret events. It also describes the role of organizational systems, structures, and processes in shaping behavior, and explains how organizations really work. Drawing from fields including management, anthropology, sociology, information technology, ethics, economics, and psychology, OB provides a foundation for the effective management of people in organizations. Because it explains how organizations work from individual motivation to team dynamics to organizational structure, knowing about OB is essential to being effective at all organizational levels.

MGT 305 Human Resources Management (formerly BUS 317)

3 credits

Examination of the human problems typically found in industrial organizations. Skill in problem analysis, the evolution of workable solutions and the development of action plans are stressed.

MGT 315 Venue Management (formerly BUS 447)

3 credits

Venue Management is an introductory course to the world of Entertainment, Arts and Sports Management venues and facilities. The course provides an overview of the fundamentals of managing a venue and facilities and the events associated with those facilities. Including consideration of the organization, management, safety, and maintenance.

MGT 327 Labor Relations (formerly BUS 327, Labor Economics; cross-listed as ECO 327)

3 credits

A study of labor. This course will examine labor productivity, industrial relations system, the determination of wages, the various demands for labor, labor migration, the role of unions, the role of government in labor markets, discrimination, collective bargaining, legal aspects of labor relations, union structure and administration, the employer role, union organizing, bargaining issues, the negotiation process, grievances and arbitration, public sector labor relations, and unemployment. Prerequisites: MGT 305; ECO 201 and 202 or approval of department chair. (Offered when interest is expressed and departmental resources permit.)

MKT 205 Marketing (formerly BUS 215)

3 credits

A study of the problems of a firm involved in marketing. Determination of market demand will be examined together with channels of distribution and methods of arriving at an equitable price. Case studies are used to give the student experience in decision-making.

MKT 206 Consumer Behavior (formerly BUS 227)

3 credits

An overview of the consumer decision process and the external and internal factors that influence buyer behavior. Examined external factors include; culture, social class, family influences, and referent situational influences. Internal factors include; individual consumer characteristics, motivations, and psychological processing mechanisms. Particular attention is given to the manner in which marketers utilize an understanding of consumers to develop relevant marketing strategies.

MKT 207 Integrated Marketing (formerly BUS 335, Advertising)

3 credits

This course provides students with applied knowledge of Integrated Marketing Communications (IMC). Students will learn to expand their marketing expertise beyond that of a consumer and to incorporate critical thinking skills form a business perspective. The key component is the creation of an IMC plan. (Offered when interest is expressed and departmental resources permit.)

MKT 208 Retailing (formerly BUS 219)

3 credits

A study of the principles of retail management. The topics to be covered will include purchasing, pricing, inventory control, display, store location, layout and organization.

MKT 305 Sales Management (formerly BUS 336)

3 credits

A study of selling and sales management and its relation to the marketing function. General principles of selling, retail selling, use of advertising and the laying out of sales territories are studied. Prerequisite: MKT 205 or permission of the department chair.

MKT 306 Marketing Analytics (formerly BUS 439, Marketing Research)

3 credits

An introduction to the fundamentals of marketing research. Emphasis will be placed on the practical development and uses of research in marketing settings. The course will specially review problem definition, research design, sampling techniques, data analysis, and data display from a predominantly practitioner perspective. Prerequisite: BDA 205 or MAT 215. (Offered when interest is expressed and departmental resources permit.)

MKT 405 Marketing/Management (formerly BUS 418)

3 credits

Capstone course for the marketing and management majors. This course is designed to integrate the basic principles of Marketing, Management and Finance in a case study. Students will learn the analysis of real problems in these respective areas. Prerequisites: Senior status, or consent of the department chair.