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Course Criteria
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3.00 Credits
Offered every semester This course should be taken freshman year. This course provides an understanding of the principles of economic analysis with emphasis on how to utilize these principles. Students will learn to build valid opinions about the fundamental economic problems that every society has to deal with. They will learn that economics offers a systematic way of thinking and useful analytical tools for successful managing of many of society's economic problems. Topics include the principles of underlying the operation of a national economy as a whole, analysis of gross domestic product accounts, national income determination, levels of employment (or unemployment) and inflation, taxation and government expenditures, monetary and fiscal policy, and the basics of international trade.
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3.00 Credits
Offered every semester This course should be taken freshman year. The study of the principles of microeconomics deals with the operation of the market economy. This course emphasizes the understanding of the theory of demand and supply, the cost of production, and market structure. Topics include the operation of a market, the performance of business firms under different types of markets, price determination and profit maximization strategies under various types of market structures ranging from perfect competition to monopoly. The basics of international trade are also covered.
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3.00 Credits
Corequisite: Placement in MATH 131 Offered every semester Accounting majors are encouraged to take this class freshman year. All other business majors should take this class no later than sophomore year. Financial Accounting is an introduction to accounting principles and concepts, measurement of business income, and determination of financial position. Emphasis is on the theory and practice of accounting cycle leading to the preparation of financial statements for sole proprietorships and the theory of asset, liability and owner equity accounts. Emphasis is on understanding financial information for decision-making purposes.
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3.00 Credits
Prerequisite: BUS 210 Offered every semester Accounting majors are encouraged to take this class freshman year. All other business majors should take this class no later than sophomore year. Managerial Accounting is a study of the concepts, nature, objectives and reporting flows of managerial accounting. Emphasis is placed on how accounting information is used by decision makers within the context of the overall managerial function. Topics include cost accumulation for product costing; cost structure for control and motivation; cost volume profit relationships; profit planning; standard costing; and relevant costs for non-routine decisions. Specific analytical techniques will be discussed, including activity-based costing and cost volume profit decisions.
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3.00 Credits
Offered every semester Required for accounting majors. Should be completed by sophomore year. Business Law is the study of the fundamental concepts, principles and rules of laws that apply to business transactions. Primary attention is given to contracts, sales and commercial paper. Each area will be discussed and analyzed through the use of cases and problems. Required for accounting majors.
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3.00 Credits
Prerequisite: BUS 220 Offered every spring This course is strongly advised for students who intend to take the CPA exam. Business Law II is a continuation of Business Law I. Emphasis is on the study of the fundamental concepts and rules of laws that apply to business organizations. Principles of agency, partnerships and corporations are discussed and analyzed through the use of cases and problems.
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3.00 Credits
Offered every semester/Fast-Track Fall II Should be completed by sophomore year. The Legal Environment of Business is the study of the history and development of the judicial system and the creation of the various administrative agencies that affect the legal environment of business. Principles of labor-management, consumer, and antitrust and environmental law are discussed and analyzed through the use of cases and problems. Special emphasis is placed upon the impact of administrative law in the world of business.
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3.00 Credits
Offered every semester/Fast-Track Fall I This course should be taken freshman year. Students will receive an introduction to the management and role of computers in business organizations. This course provides an overview of microcomputer applications, including a brief introduction to computer concepts, Microsoft Windows, Microsoft Word, Microsoft Excel, Microsoft Access, Microsoft PowerPoint, and integration of applications.
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3.00 Credits
Prerequisite: BUS 200 or BUS 201 and 45 hours Offered every semester/Fast-Track Fall II Should be completed by junior year. International Business is a survey course designed to provide a basic understanding of the various facets of international business. Starting with the concept of globalization and basic trade theories, the course will cover trade practices, the mechanics of the foreign exchange market, international finance and accounting, marketing cultural differences and management strategy under the international environment, organizational structure of multinational companies and other international institutions.
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3.00 Credits
Prerequisite: BUS 242, BUS 211 and 45 hours Offered every semester Should be completed by fall of senior year. Individual Income Tax is an introduction to the theory and broad outline of federal and Illinois state income tax law as it applies to the individual, including income recognition and expense deduction rules, property transactions and current law changes.
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