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Course Offerings

2016–2017

One unit of credit equals four semester hours.

Bidisciplinary courses may also be taken for major or minor credit for this program.

BUS 230 Principles of Marketing
A study of the functional aspects of marketing, the operations of our marketing
systems and methods by which marketing decisions are made. Emphasis
on strategy development through the application of sound marketing principles.
Prerequisite: consent of instructor.
BUS 250 Management Theory and Practice
This course combines a survey of the foundations of management theory
and practice with a strong experiential component and an emphasis on skills
development. Students will work on both written and oral expression and
BUSINESS 125
creative thinking as well as team skills and team development issues. The
class is highly interactive. Subjects include planning, motivation, leadership,
communication, decision making and problem solving, ethics, groups and
teams, organizational change and politics.
BUS 261 Financial Accounting
Principles of accounting theory and practice involving the study of the
accounting cycle, and preparation and analysis of financial statements.
Prerequisite: competency by placement test at the MTH 111 level.
BUS 262 Management Accounting
A study of the use of accounting as a basis for intelligent business decisions
in planning and control. The mechanics and details of accumulating data are
de-emphasized and the application stressed. Prerequisites: MTH 151 or higher,
BUS 261 or consent of instructor.
BUS 263 Accounting and Financial Management for Non-Business Majors
A study of the basic concepts of accounting and financial management and
their applications to business processes, business analysis and business decisions.
This course is not open to majors in business. It is open to students
who plan to minor in business administration.
BUS 271 Introduction to Global Business
This course is designed to provide a basic understanding of the various
facets of international business. Starting with basic trade theories, it covers
the mechanics of the foreign exchange market, international finance and
accounting, marketing, cultural differences, and management strategy under
the international environment, organizational structure and practices of the
multinational company and international institutional arrangements. The
course is taught using state-of-the-art techniques with discussions on current
economic and business problems.
BUS 301 Introduction to Logistics and Supply Chain Management
This course provides an introduction to the planning and execution of all
activities involved in the upstream and downstream aspects of a firm’s supply
chain. Upstream activities include, but are not limited to, sourcing and
procurement, capacity planning, production operations, and related logistics
activities. Downstream activities include, but are not limited to, distribution,
transportation, product delivery and customer service, and demand forecasting.
The emphasis is on collaboration and coordination with all players in a
firm’s supply chain. Special emphasis is placed on the functional areas of logis126
BUSINESS
tics such as customer service, transportation, inventory control, warehousing
and packaging. Fall Term, evening; Spring Term, day.
BUS 302 Supply Chain Management I: Purchasing, Inventory Planning and Upstream Supply Chain Management
This course provides a survey of the principal processes in upstream
operations of an organization and their interfaces to each other and to other
processes. In the area of purchasing, the course covers the fundamentals of
sourcing, procurement and inbound logistics, including warehousing and
transportation and supplier management. Key elements of this course include
inventory management, production planning, scheduling of operations, material
handling, quality assurance, safety and related topics. Prerequisite: BUS 301.
Fall Term, evening.
BUS 303 Supply Chain Management II: Manufacturing, Distribution and Downstream Supply Chain Management
This course provides planning and analysis of the principal processes in the
downstream operations of an organization and their interfaces to each other
and to other business processes. This course focuses on sales and operations
planning processes, including demand forecasting methods and how these
drive production planning and procurement, manufacturing operational
decisions including outsourcing, warehousing and distribution of products
including logistics and transportation, product delivery and customer service
and reverse logistics. Prerequisite: BUS 301. Spring Term, evening.
BUS 310 Analysis Using Microsoft Excel
In today’s business environment, it has become increasingly important for
individuals to develop the ability to use Microsoft Excel to perform complex
analysis for decision-making purposes. This course is designed to help
students develop a number of Excel-based skills to perform a variety of
business-related analyses. This is a hands-on, problem-based course in which
students will learn a variety of Excel tools by working on a number of case
studies. Fall Term.
BUS 331 Sales
Basic concepts, processes and techniques of selling including customer analysis,
effective communications, handling objections and developing customer satisfaction.
Preparation of actual sales presentations by each student. Emphasis is
on business-to-business selling. Prerequisite: BUS 230. Fall Term; alternating day
and evening.
BUSINESS 127
BUS 332 Retailing Management
A study of types of retail institutions, organizations, store location, buying and
merchandising techniques, advertising and sales promotion, and inventory
control. Prerequisite: BUS 230. Fall Term, day; Spring Term, evening.
BUS 334 Advertising
Social, economic and legal aspects of advertising. Emphasis on advertising
as a communications tool with practical applications of theory to specific
problems. Strategy and tactics of management decision making regarding
advertising, with a focus on the mass selling techniques relative to campaign
development, including evaluation of effectiveness. Prerequisite: BUS 230.
Spring Term, day; Fall Term, evening.
BUS 335 Consumer Behavior
The analysis and interpretation of consumer buying behavior, stressing the
contributions of psychology and economic and sociocultural influences. Students
will examine contemporary models of consumer behavior, emphasizing
the relationship of behavioral science theory to marketing management
decision making. Prerequisite: BUS 230. Fall Term, evening; Spring Term, day.
BUS 336 Marketing Research
A study of research methods and the collection and use of internal and
external information for analysis and decision making in marketing problems.
Prerequisites: BUS 230 and MTH 345. Fall Term, day; Spring Term, evening.
BUS 340 Business Finance
Principles underlying the financial management of a business enterprise.
Among the topics discussed are financial analysis and planning, working capital
management and basic capital budgeting. Prerequisites: BUS 261, ECO 210,
ECO 211, MTH 162/151 and MTH 345; pre- or co-requisite: BUS 262; proficiency in
spreadsheet software required; consent of instructor.
BUS 350 Cultural Diversity in Organizations
This course examines the nature and role of culture and diversity in the
workplace, ways to manage diversity in the workplace, the implications of
diversity for business operations and understanding of differences in light of
globalization of the world’s economy. Prerequisite: sophomore standing or consent
of the instructor. Fall Term, evening; Spring Term, day; Summer Term.
128 BUSINESS
BUS 352 Entrepreneurship
This class offers students a broad overview of entrepreneurship from a
historical and current perspective. Students will learn about important tools
and develop skills necessary to create and grow a new business. Students will
create a new venture business plan, consider ways to finance the new venture
and establish a plan for growth. Upon completion of the course students will
have gained general knowledge of new business development. No prerequisite.
Open to all students.
BUS 353 Managerial Development for Women
.50 credit
A study of management issues and theories and the special problems and
approaches that are required of women in a typical organizational setting.
Emphasis on skill building, particularly in the areas of leadership and effective
communication. Prerequisite: BUS 250.
BUS 354 Human Resource Management
Examines human resource policies including staffing, training, job analysis
and evaluation, compensation, employee development, union relations and
government requirements. Prerequisite: BUS 250. Fall Term.
BUS 355 Negotiations: Theory and Practice
This course examines the structure, process and nature of negotiations
through experiential methods to (1) develop an understanding of negotiation
models, strategies, conflict resolution, communications styles, situational
analysis and elements of power and influence; and (2) develop negotiation
skills. Prerequisite: junior or senior standing or consent of instructor. Spring Term,
January Term.
BUS 356 Operations Management
Operations management covers the broad range of activities performed
in the production of a good or service. It covers scheduling, forecasting,
inventory control, purchasing, quality control, work measurement, methods
improvement, layout, material handling, safety, facilities planning, operations
strategy and project management. The course examines the management of
the functional area in the organization that either produces a product or provides
a service. Since most employees of an organization are in the operations
area, the course includes discussion of ways to develop and coach employees
to achieve their best results. Prerequisite: BUS 250 or consent of instructor. Spring
Term, evening.
BUSINESS 129
BUS 360 Cost Accounting
This course addresses the financial, non-financial and ethical dimensions of
managerial decision making. Topics include cost behavior, cost-volume-profit
analysis, cost systems, budgeting and control, and activity-based costing.
Emphasis is on the interpretation and use of accounting information rather
than its creation and accumulation. Prerequisites: BUS 261, 262, MTH 151 or
higher. Fall Term, evening; Spring Term, day.
BUS 361 Intermediate Accounting I
Theory and analysis of valuation applied to assets and current and noncurrent
liabilities of the balance sheet and to the related revenue and expenses for
income determination. Prerequisites: BUS 261 and 262.
BUS 362 Intermediate Accounting II
Theory and analysis of valuation applied to corporate equity accounts and to
the related revenue and expenses for income determination. Study of income
tax allocation, leases and cash flow statement. Prerequisite: BUS 361. Fall Term,
evening; Spring Term, day.
BUS 365 Business Law
Legal problems confronting people in their relationships with the business
world. Subjects include contracts, agency, employment, negotiable instruments,
real and personal property, bailments and sales.
BUS 366 Accounting Information Systems
The use of information technology will be studied as an enabler of organization
activities and objectives, rather than as the major focus of study. Topics
covered include the role and purpose of accounting information systems in
an organization; the evolution of accounting information system architecture;
business processes, organization risk and controls; and specific business
processes including the sales/collection process, the acquisition/payment
process, the payroll process and the financing process. Prerequisites: BUS 261
and 262. Fall Term, evening; Spring Term, evening.
BUS 371 Personal Financial Management I
.25 credit
This seminar offers information on how to budget, plan and repay financial
aid and how to manage your credit. Open to all students. Fall Term.
130 BUSINESS
BUS 372 Personal Financial Management II
.25 credit
This seminar offers information on tax preparation, benefits, life insurance
and investments. Open to all students. Spring Term.
BUS 375 International Marketing
This course focuses on aspects of marketing in the world of international
business. Different market and distribution systems in various countries are
explored as well as the social and economic factors in international markets.
Students will analyze the organization of trade channels in various cultures,
typical government policies toward international trade in countries at different
stages of development, and international marketing research and advertising.
Prerequisites: BUS 230, 250, 271. Fall Term, evening.
BUS 376 International Finance
With the rapid globalization of the world economy, management decisions are
greatly influenced by variables such as exchange rate policies, trade policies,
international accounting standards, etc. The goal of this course is to help students
understand how the managers of a firm function in this increasingly uncertain
environment. This course will focus on four main areas of international finance
and accounting: 1) exchange rate risk management, 2) international finance
decisions, 3) international accounting standards and 4) accounting for international
transactions. Prerequisites: ECO 210, 211. Prerequisite or co-requisite: BUS 340.
Spring Term.
BUS 402 Global Business Process Management
This course provides approaches to modifying, restructuring or re-engineering
existing business processes and developing new processes to improve
business performance. Key topics include: process mapping, process measurement,
creating and managing global process redesign teams, evaluating
and managing business process outsourcing, project management and reporting
to executive management for decision-making. Hands-on experience with
software and other tools will be an integral part of the course. Prerequisites:
BUS 250 and BUS 271. Spring Term, evening.
BUS 405 Proseminar on the Management of Innovation
This course addresses the question of how successful business managers
promote innovation in their organizations. The course will cover the innovation
process from ideation through implementation. A class project is used to
develop creative and implementation skills such as brainstorming, managing
change, project management and experimentation. A main emphasis in the
BUSINESS 131
course is placed on the development of the management skills necessary to
help employees in any functional area become innovative. Even years.
BUS 430 Marketing Management
A capstone course stressing the application of decision-making approaches
in marketing management. Cases are used in studying problems encountered
in planning, executing and controlling marketing strategy. Topics include
analysis of buyer behavior, advertising and sales promotion, pricing, channel
selection and product policies. Prerequisites: major in marketing and senior standing.
Fall Term, evening; Spring Term, day.
BUS 440 Personal Investment Management
This course is designed to help students gain a better understanding of the
basic theories, instruments, environments and practical techniques associated
with personal investment. Upon completion of this course, students will
be better prepared to make sound personal investment decisions. Prerequisite:
junior or senior standing. Fall Term, alternate years.
BUS 441 Corporate Finance
This course is designed to examine the ways financial managers make their
decisions at the corporate level. The course will focus on studying the decision-
making process regarding cost of capital, capital budgeting, cash flow
analysis, capital structure and other financial decisions. Prerequisite: BUS 340.
Fall Term.
BUS 442 Investment Theory and Portfolio Management
This course is designed to study a number of theories that form the foundation
of sound investment decisions. The course will focus on the portfolio
theory, various asset pricing models (such as CAPM and APT) and the
efficient market hypothesis. In addition, the course will look at several issues
related to portfolio management, such as bond portfolio management strategies,
equity portfolio management strategies and the evaluation of portfolio
performance. Prerequisite or co-requisite: BUS 340; recommended BUS 440. Spring Term.
BUS 444 Financial Institutions
A study of management of financial institutions, their regulations, investment
practices and risk levels. Primary focus is on depository financial institutions.
Prerequisite: BUS 340. Fall Term.
132 BUSINESS
BUS 453 Organization Behavior
Course explores human behavior in organizations, using a “micro”-level focus
to investigate issues affecting individual behavior, interpersonal relations,
groups and organizations. Students work in a variety of small groups and participate
in experiential learning. Prerequisite: BUS 250. Spring Term.
BUS 454 Leadership
An examination of various leadership, managerial and administrative concepts
and philosophies. The course places emphasis on the development of
attitudes and values appropriate to professional management. The course
uses an action learning approach to integrate the various theories and concepts
presented. Prerequisite: BUS 250 or consent of the instructor. Spring Term.
BUS 456 Strategic Management in the Global Environment
This capstone course focuses on the management of organizations in today’s
global environment. Emphasis is placed on the understanding of business
strategy and how it is formulated, implemented and analyzed. Group decision
making, case analysis and simulation are integral to the learning process. The
class culminates with group presentations on the strategy developed and executed
as part of the strategy game. Prerequisite: all business core courses. Evening.
BUS 457 Compensation Management
This course covers compensation policies and practices and their relation to
organizational effectiveness and employee satisfaction. Students examine job
analysis, job evaluation, benefits evaluation and total compensation packages,
and review relevant legislation. Prerequisites: BUS 250 and 354.
BUS 458 Management and Society
This course studies the interrelationship between the business community
and society, including corporate social responsibility, stakeholder relationships,
business ethics and environmental sustainability. Students address
real-life business issues through analysis of case studies in corporate social
policy and class debates.
BUS 462 Income Taxation I
A study of the legal and accounting aspects of the federal tax on incomes.
Emphasis is on specific problems through actual preparation of individual,
partnership and corporate returns using current tax forms. Prerequisite: BUS
362 or consent of instructor. Fall Term.
BUSINESS 133
BUS 463 Income Taxation II
A study of accounting practice and tax law related to the computation and
reporting of federal income taxes for corporations, partnerships, fiduciaries
and gift/estates. The course integrates the study of tax theory and includes
research-oriented techniques related to the application of tax law. Prerequisite:
BUS 462. Spring Term, evening.
BUS 464 Consolidations
A study of accounting principles pertaining to equity investments with
emphasis on consolidation principles and procedures. Accounting for foreign
currency transactions and translation of foreign currency financial statements.
Prerequisite: BUS 362. Spring Term, evening.
BUS 465 Governmental, Nonprofit and Partnership Accounting
A study of the special accounting principles and problems for partnerships,
fiduciaries, government and not-for-profit organizations. Prerequisite: BUS 362.
Fall Term, evening; Spring Term, evening.
BUS 466 Auditing
Auditing theory and procedures for use both in private and public accounting.
Emphasis on internal control, generally accepted auditing standards,
ethics of professional accounting, practical working techniques and reports.
Prerequisites: BUS 362. Fall Term, evening; Spring Term, evening.
BUS 468 Internship
.50, 1.00 or 1.5 credit
Provides selected business students with controlled, on-the-job experience
with businesses, government agencies or institutions. May be taken during
the regular term with part-time employment of 7 to 13 hours weekly for .50
credit, 14 to 17 hours weekly for 1.00 credit, 18 to 20 hours weekly for 1.50
credit, or during Summer Term with 36 to 40 hours per week. Applications
should be made early in the term preceding registration and are reviewed on
the basis of academic grade-point average, faculty recommendations, professional
progress and demonstrated interest. Junior or senior standing with a
cumulative grade-point average of 2.5; Pass/No Pass grading. May be repeated for
credit. Prerequisite: approval of the Department of Business Internship Coordinator.
Each term.
134 BUSINESS
BUS 469 Department of Business Mentoring
.25 credit
Provides career exposure for junior and senior business majors. Students
meet in small groups with a professional in a business field of interest and
complete tasks to learn more about a potential career and the qualities leading
to success. Tasks include resume preparation, job shadowing, networking
and interviewing. May be repeated for credit. Students must apply before the
mid-September deadline. Course begins in the Fall Term, and P/NP credit is earned in
the Spring Term.
BUS 470 Seminar in Special Topics
An opportunity for faculty and students to study topics of current and unique
importance that are not contained in the general curriculum. Topics vary on
the basis of interest expressed by students and faculty and include workshops
on personal finance. Depending on the topic, consent of instructor may be
required, and grading options will vary. Consult appropriate term course
schedules for prerequisites and grading options. Open to all college majors. May
be repeated for credit.
BUS 491 Small-Business Study
Applied small-business study with another student under the guidance of a
member of the Department of Business. Students will examine current issues
and problems for small businesses. Actual business clients will be utilized according
to availability. Practical training for students to apply and to supplement
their academic theory and preparations in addressing real-life business
problems. Fall Term, even years.
BUS 492 Independent Study
For senior students who wish to pursue additional study of topics developed
in other business courses. The precise format is determined by the nature of
the topic, student ability and the instructor with the approval of the director.
A limited number of students are accepted on the basis of academic gradepoint
average, faculty recommendation, professional progress and demonstrated
interest. Repeatable under special circumstances to a maximum credit
of two courses. Prerequisites: major within the Department of Business, senior
standing and consent of the chair. Upon request.
BUSINESS 135
BUS 495 Honors Independent Research
.50 credit
This course gives Honors Program students the opportunity to design and
implement a significant research project in the field of business, culminating
in an appropriate public dissemination of research methods and findings.
This research must build upon previous coursework taken within the major
or minor, facilitating faculty supervision and guidance. Repeatable for credit.
Permission of the faculty supervisor and the director of the Honors Program required
prior to registration.

BUS 230 Principles of Marketing
A study of the functional aspects of marketing, the operations of our marketing systems and methods by which marketing decisions are made. Emphasis on strategy development through the application of sound marketing principles. Prerequisite: consent of instructor.

BUS 250 Management Theory and Practice
This course combines a survey of the foundations of management theory and practice with a strong experiential component and an emphasis on skills development. Students will work on both written and oral expression and creative thinking as well as team skills and team development issues. The class is highly interactive. Subjects include planning, motivation, leadership, communication, decision making and problem solving, ethics, groups and teams, organizational change and politics.

BUS 261 Financial Accounting
Principles of accounting theory and practice involving the study of the accounting cycle, and preparation and analysis of financial statements. Prerequisite: competency by placement test at the MTH 111 level.

BUS 262 Management Accounting
A study of the use of accounting as a basis for intelligent business decisions in planning and control. The mechanics and details of accumulating data are de-emphasized and the application stressed. Prerequisites: MTH 151 or higher, BUS 261 or consent of instructor.

BUS 263 Accounting and Financial Management for Non-Business Majors
A study of the basic concepts of accounting and financial management and their applications to business processes, business analysis and business decisions. This course is not open to majors in business. It is open to students who plan to minor in business administration.

BUS 271 Introduction to Global Business
This course is designed to provide a basic understanding of the various facets of international business. Starting with basic trade theories, it covers the mechanics of the foreign exchange market, international finance and accounting, marketing, cultural differences, and management strategy under the international environment, organizational structure and practices of the multinational company and international institutional arrangements. The course is taught using state-of-the-art techniques with discussions on current economic and business problems.

BUS 301 Introduction to Logistics and Supply Chain Management
This course provides an introduction to the planning and execution of all activities involved in the upstream and downstream aspects of a firm’s supply chain. Upstream activities include, but are not limited to, sourcing and procurement, capacity planning, production operations, and related logistics activities. Downstream activities include, but are not limited to, distribution, transportation, product delivery and customer service, and demand forecasting. The emphasis is on collaboration and coordination with all players in a firm’s supply chain. Special emphasis is placed on the functional areas of logistics such as customer service, transportation, inventory control, warehousing and packaging. Fall Term, evening; Spring Term, day.

BUS 302 Supply Chain Management I: Purchasing, Inventory Planning and Upstream Supply Chain Management
This course provides a survey of the principal processes in upstream operations of an organization and their interfaces to each other and to other processes. In the area of purchasing, the course covers the fundamentals of sourcing, procurement and inbound logistics, including warehousing and transportation and supplier management. Key elements of this course include inventory management, production planning, scheduling of operations, material handling, quality assurance, safety and related topics. Prerequisite: BUS 301. Fall Term, evening.

BUS 303 Supply Chain Management II: Manufacturing, Distribution and Downstream Supply Chain Management
This course provides planning and analysis of the principal processes in the downstream operations of an organization and their interfaces to each other and to other business processes. This course focuses on sales and operations planning processes, including demand forecasting methods and how these drive production planning and procurement, manufacturing operational decisions including outsourcing, warehousing and distribution of products including logistics and transportation, product delivery and customer service and reverse logistics. Prerequisite: BUS 301. Spring Term, evening.

BUS 310 Analysis Using Microsoft Excel
In today’s business environment, it has become increasingly important for individuals to develop the ability to use Microsoft Excel to perform complex analysis for decision-making purposes. This course is designed to help students develop a number of Excel-based skills to perform a variety of business-related analyses. This is a hands-on, problem-based course in which students will learn a variety of Excel tools by working on a number of case studies. Fall Term.

BUS 331 Sales
Basic concepts, processes and techniques of selling including customer analysis, effective communications, handling objections and developing customer satisfaction. Preparation of actual sales presentations by each student. Emphasis is on business-to-business selling. Prerequisite: BUS 230. Fall Term; alternating day and evening.

BUS 332 Retailing Management
A study of types of retail institutions, organizations, store location, buying and merchandising techniques, advertising and sales promotion, and inventory control. Prerequisite: BUS 230. Fall Term, day; Spring Term, evening.

BUS 334 Advertising
Social, economic and legal aspects of advertising. Emphasis on advertising as a communications tool with practical applications of theory to specific problems. Strategy and tactics of management decision making regarding advertising, with a focus on the mass selling techniques relative to campaign development, including evaluation of effectiveness. Prerequisite: BUS 230. Spring Term, day; Fall Term, evening.

BUS 335 Consumer Behavior
The analysis and interpretation of consumer buying behavior, stressing the contributions of psychology and economic and sociocultural influences. Students will examine contemporary models of consumer behavior, emphasizing the relationship of behavioral science theory to marketing management decision making. Prerequisite: BUS 230. Fall Term, evening; Spring Term, day.

BUS 336 Marketing Research
A study of research methods and the collection and use of internal and external information for analysis and decision making in marketing problems. Prerequisites: BUS 230 and MTH 345. Fall Term, day; Spring Term, evening.

BUS 340 Business Finance
Principles underlying the financial management of a business enterprise. Among the topics discussed are financial analysis and planning, working capital management and basic capital budgeting. Prerequisites: BUS 261, ECO 210, ECO 211, MTH 162/151 and MTH 345; pre- or co-requisite: BUS 262; proficiency in spreadsheet software required; consent of instructor.

BUS 350 Cultural Diversity in Organizations
This course examines the nature and role of culture and diversity in the workplace, ways to manage diversity in the workplace, the implications of diversity for business operations and understanding of differences in light of globalization of the world’s economy. Prerequisite: sophomore standing or consent of the instructor. Fall Term, evening; Spring Term, day; Summer Term.

BUS 352 Entrepreneurship
This class offers students a broad overview of entrepreneurship from a historical and current perspective. Students will learn about important tools and develop skills necessary to create and grow a new business. Students will create a new venture business plan, consider ways to finance the new venture and establish a plan for growth. Upon completion of the course students will have gained general knowledge of new business development. No prerequisite. Open to all students.

BUS 353 Managerial Development for Women
.50 credit
A study of management issues and theories and the special problems and approaches that are required of women in a typical organizational setting. Emphasis on skill building, particularly in the areas of leadership and effective communication. Prerequisite: BUS 250.

BUS 354 Human Resource Management
Examines human resource policies including staffing, training, job analysis and evaluation, compensation, employee development, union relations and government requirements. Prerequisite: BUS 250. Fall Term. BUS 355 Negotiations: Theory and Practice This course examines the structure, process and nature of negotiations through experiential methods to (1) develop an understanding of negotiation models, strategies, conflict resolution, communications styles, situational analysis and elements of power and influence; and (2) develop negotiation skills. Prerequisite: junior or senior standing or consent of instructor. Spring Term, January Term.

BUS 356 Operations Management
Operations management covers the broad range of activities performed in the production of a good or service. It covers scheduling, forecasting, inventory control, purchasing, quality control, work measurement, methods improvement, layout, material handling, safety, facilities planning, operations strategy and project management. The course examines the management of the functional area in the organization that either produces a product or provides a service. Since most employees of an organization are in the operations area, the course includes discussion of ways to develop and coach employees to achieve their best results. Prerequisite: BUS 250 or consent of instructor. Spring Term, evening.

BUS 360 Cost Accounting
This course addresses the financial, non-financial and ethical dimensions of managerial decision making. Topics include cost behavior, cost-volume-profit analysis, cost systems, budgeting and control, and activity-based costing. Emphasis is on the interpretation and use of accounting information rather than its creation and accumulation. Prerequisites: BUS 261, 262, MTH 151 or higher. Fall Term, evening; Spring Term, day.

BUS 361 Intermediate Accounting I
Theory and analysis of valuation applied to assets and current and noncurrent liabilities of the balance sheet and to the related revenue and expenses for income determination. Prerequisites: BUS 261 and 262.

BUS 362 Intermediate Accounting II
Theory and analysis of valuation applied to corporate equity accounts and to the related revenue and expenses for income determination. Study of income tax allocation, leases and cash flow statement. Prerequisite: BUS 361. Fall Term, evening; Spring Term, day.

BUS 365 Business Law
Legal problems confronting people in their relationships with the business world. Subjects include contracts, agency, employment, negotiable instruments, real and personal property, bailments and sales.

BUS 366 Accounting Information Systems
The use of information technology will be studied as an enabler of organization activities and objectives, rather than as the major focus of study. Topics covered include the role and purpose of accounting information systems in an organization; the evolution of accounting information system architecture; business processes, organization risk and controls; and specific business processes including the sales/collection process, the acquisition/payment process, the payroll process and the financing process. Prerequisites: BUS 261 and 262. Fall Term, evening; Spring Term, evening.

BUS 371 Personal Financial Management I
.25 credit
This seminar offers information on how to budget, plan and repay financial aid and how to manage your credit. Open to all students. Fall Term.

BUS 372 Personal Financial Management II
.25 credit
This seminar offers information on tax preparation, benefits, life insurance and investments. Open to all students. Spring Term.

BUS 375 International Marketing
This course focuses on aspects of marketing in the world of international business. Different market and distribution systems in various countries are explored as well as the social and economic factors in international markets. Students will analyze the organization of trade channels in various cultures, typical government policies toward international trade in countries at different stages of development, and international marketing research and advertising. Prerequisites: BUS 230, 250, 271. Fall Term, evening.

BUS 376 International Finance
With the rapid globalization of the world economy, management decisions are greatly influenced by variables such as exchange rate policies, trade policies, international accounting standards, etc. The goal of this course is to help students understand how the managers of a firm function in this increasingly uncertain environment. This course will focus on four main areas of international finance and accounting: 1) exchange rate risk management, 2) international finance decisions, 3) international accounting standards and 4) accounting for international transactions. Prerequisites: ECO 210, 211. Prerequisite or co-requisite: BUS 340. Spring Term.

BUS 402 Global Business Process Management
This course provides approaches to modifying, restructuring or re-engineering existing business processes and developing new processes to improve business performance. Key topics include: process mapping, process measurement, creating and managing global process redesign teams, evaluating and managing business process outsourcing, project management and reporting to executive management for decision-making. Hands-on experience with software and other tools will be an integral part of the course. Prerequisites: BUS 250 and BUS 271. Spring Term, evening.

BUS 405 Proseminar on the Management of Innovation
This course addresses the question of how successful business managers promote innovation in their organizations. The course will cover the innovation process from ideation through implementation. A class project is used to develop creative and implementation skills such as brainstorming, managing change, project management and experimentation. A main emphasis in the course is placed on the development of the management skills necessary to help employees in any functional area become innovative. Even years.

BUS 430 Marketing Management
A capstone course stressing the application of decision-making approaches in marketing management. Cases are used in studying problems encountered in planning, executing and controlling marketing strategy. Topics include analysis of buyer behavior, advertising and sales promotion, pricing, channel selection and product policies. Prerequisites: major in marketing and senior standing. Fall Term, evening; Spring Term, day.

BUS 440 Personal Investment Management
This course is designed to help students gain a better understanding of the basic theories, instruments, environments and practical techniques associated with personal investment. Upon completion of this course, students will be better prepared to make sound personal investment decisions. Prerequisite: junior or senior standing. Fall Term, alternate years.

BUS 441 Corporate Finance
This course is designed to examine the ways financial managers make their decisions at the corporate level. The course will focus on studying the decision- making process regarding cost of capital, capital budgeting, cash flow analysis, capital structure and other financial decisions. Prerequisite: BUS 340. Fall Term.

BUS 442 Investment Theory and Portfolio Management
This course is designed to study a number of theories that form the foundation of sound investment decisions. The course will focus on the portfolio theory, various asset pricing models (such as CAPM and APT) and the efficient market hypothesis. In addition, the course will look at several issues related to portfolio management, such as bond portfolio management strategies, equity portfolio management strategies and the evaluation of portfolio performance. Prerequisite or co-requisite: BUS 340; recommended BUS 440. Spring Term.

BUS 444 Financial Institutions
A study of management of financial institutions, their regulations, investment practices and risk levels. Primary focus is on depository financial institutions. Prerequisite: BUS 340. Fall Term.

BUS 453 Organization Behavior
Course explores human behavior in organizations, using a “micro”-level focus to investigate issues affecting individual behavior, interpersonal relations, groups and organizations. Students work in a variety of small groups and participate in experiential learning. Prerequisite: BUS 250. Spring Term.

BUS 454 Leadership
An examination of various leadership, managerial and administrative concepts and philosophies. The course places emphasis on the development of attitudes and values appropriate to professional management. The course uses an action learning approach to integrate the various theories and concepts presented. Prerequisite: BUS 250 or consent of the instructor. Spring Term.

BUS 456 Strategic Management in the Global Environment
This capstone course focuses on the management of organizations in today’s global environment. Emphasis is placed on the understanding of business strategy and how it is formulated, implemented and analyzed. Group decision making, case analysis and simulation are integral to the learning process. The class culminates with group presentations on the strategy developed and executed as part of the strategy game. Prerequisite: all business core courses. Evening.

BUS 457 Compensation Management
This course covers compensation policies and practices and their relation to organizational effectiveness and employee satisfaction. Students examine job analysis, job evaluation, benefits evaluation and total compensation packages, and review relevant legislation. Prerequisites: BUS 250 and 354.

BUS 458 Management and Society
This course studies the interrelationship between the business community and society, including corporate social responsibility, stakeholder relationships, business ethics and environmental sustainability. Students address real-life business issues through analysis of case studies in corporate social policy and class debates.

BUS 462 Income Taxation I
A study of the legal and accounting aspects of the federal tax on incomes. Emphasis is on specific problems through actual preparation of individual, partnership and corporate returns using current tax forms. Prerequisite: BUS 362 or consent of instructor. Fall Term.

BUS 463 Income Taxation II
A study of accounting practice and tax law related to the computation and reporting of federal income taxes for corporations, partnerships, fiduciaries and gift/estates. The course integrates the study of tax theory and includes research-oriented techniques related to the application of tax law. Prerequisite: BUS 462. Spring Term, evening.

BUS 464 Consolidations
A study of accounting principles pertaining to equity investments with emphasis on consolidation principles and procedures. Accounting for foreign currency transactions and translation of foreign currency financial statements. Prerequisite: BUS 362. Spring Term, evening.

BUS 465 Governmental, Nonprofit and Partnership Accounting
A study of the special accounting principles and problems for partnerships, fiduciaries, government and not-for-profit organizations. Prerequisite: BUS 362. Fall Term, evening; Spring Term, evening.

BUS 466 Auditing
Auditing theory and procedures for use both in private and public accounting. Emphasis on internal control, generally accepted auditing standards, ethics of professional accounting, practical working techniques and reports. Prerequisites: BUS 362. Fall Term, evening; Spring Term, evening.

BUS 468 Internship
.50, 1.00 or 1.5 credit
Provides selected business students with controlled, on-the-job experience with businesses, government agencies or institutions. May be taken during the regular term with part-time employment of 7 to 13 hours weekly for .50 credit, 14 to 17 hours weekly for 1.00 credit, 18 to 20 hours weekly for 1.50 credit, or during Summer Term with 36 to 40 hours per week. Applications should be made early in the term preceding registration and are reviewed on the basis of academic grade-point average, faculty recommendations, professional progress and demonstrated interest. Junior or senior standing with a cumulative grade-point average of 2.5; Pass/No Pass grading. May be repeated for credit. Prerequisite: approval of the Department of Business Internship Coordinator. Each term.

BUS 469 Department of Business Mentoring
.25 credit
Provides career exposure for junior and senior business majors. Students meet in small groups with a professional in a business field of interest and complete tasks to learn more about a potential career and the qualities leading to success. Tasks include resume preparation, job shadowing, networking and interviewing. May be repeated for credit. Students must apply before the mid-September deadline. Course begins in the Fall Term, and P/NP credit is earned in the Spring Term.

BUS 470 Seminar in Special Topics
An opportunity for faculty and students to study topics of current and unique importance that are not contained in the general curriculum. Topics vary on the basis of interest expressed by students and faculty and include workshops on personal finance. Depending on the topic, consent of instructor may be required, and grading options will vary. Consult appropriate term course schedules for prerequisites and grading options. Open to all college majors. May be repeated for credit.

BUS 491 Small-Business Study
Applied small-business study with another student under the guidance of a member of the Department of Business. Students will examine current issues and problems for small businesses. Actual business clients will be utilized according to availability. Practical training for students to apply and to supplement their academic theory and preparations in addressing real-life business problems. Fall Term, even years.

BUS 492 Independent Study
For senior students who wish to pursue additional study of topics developed in other business courses. The precise format is determined by the nature of the topic, student ability and the instructor with the approval of the director. A limited number of students are accepted on the basis of academic gradepoint average, faculty recommendation, professional progress and demonstrated interest. Repeatable under special circumstances to a maximum credit of two courses. Prerequisites: major within the Department of Business, senior standing and consent of the chair. Upon request.

BUS 495 Honors Independent Research
.50 credit
This course gives Honors Program students the opportunity to design and implement a significant research project in the field of business, culminating in an appropriate public dissemination of research methods and findings. This research must build upon previous coursework taken within the major or minor, facilitating faculty supervision and guidance. Repeatable for credit. Permission of the faculty supervisor and the director of the Honors Program required prior to registration.

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