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BUA 235: Information Systems and Technology for Business
3.00 Credits
University of Maine
Provides an overview of current and emerging technologies used in organizations today. All business majors should understand the technological infrastructure underlying information systems of the firm including system components, databases, networking, telecommunications, e-commerce and distributed systems. The course focuses on using information systems and techologies to enhance the competitive postion of the firm, enabling managers to make better decisions and solve business problems. A minimum grade of C- is required in this course course.
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BUA 262: Business Process Analysis and Redesign
3.00 Credits
University of Maine
Introduction to the analysis and redesign of existing business processes, and the requirements analysis and design of new business processes. Emphasizes the incorporation of information technology in the redesign aspects. Makes extensive use of visual interactive simulation software as the enabling technology. Includes a term project consisting of the analysis and redesign of an existing, real-world business process.
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BUA 262 - Business Process Analysis and Redesign
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BUA 268: Electronic Commerce
3.00 Credits
University of Maine
Information systems and technology dramatically impact the way in which consumers and organizations conduct business transactions. Focuses on the process of buying and selling goods and services through electronic networks. Business-to-consumer and business-to-business applications will be explored. The hardware, software and networking technology necessary to implement such applications will be studied. Topics include: electronic payment systems, corporate strategy, security, legal issues, ethics and intelligent agents. Satisfies the General Education Writing Intensive Requirement. Prerequisites & Notes BUA 135 or BUA 335 or NMD 100 or permission; sophomore standing. Credits: 3
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BUA 268 - Electronic Commerce
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BUA 301: Intermediate Accounting I
3.00 Credits
University of Maine
An in-depth study of generally accepted accounting principles and external financial reporting. Alternative accounting methods and their impact on financial statements are discussed and analyzed. Prerequisites & Notes BUA 202, sophomore standing. Credits: 3
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BUA 301 - Intermediate Accounting I
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BUA 302: Intermediate Accounting II
3.00 Credits
University of Maine
A study of the accounting and valuation problems of assets and a consideration of current issues and controversies in financial accounting. Prerequisites & Notes BUA 301;?sophomore standing. Credits: 3
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BUA 305: Cost Accounting
3.00 Credits
University of Maine
Includes concepts of cost, cost systems (activity-based, job order and process), the theory of constraints, budgeting and cost volume profit analysis. Prerequisites & Notes BUA 202; junior standing. Credits: 3
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BUA 305 - Cost Accounting
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BUA 306: Advanced Managerial Accounting
3.00 Credits
University of Maine
A continuation of BUA 305. Includes such topics as standard costing, capital budgeting, quality costing, transfer pricing. Also includes case analysis. Prerequisites & Notes BUA 305; junior standing. Credits: 3
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BUA 310: Auditing
3.00 Credits
University of Maine
The systematic verification of financial statements including a study of the responsibilities, liabilities and ethics of the independent public accountant. Satisfies the General Education Writing Intensive Requirement. Prerequisites & Notes BUA 301. Credits: 3
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BUA 310 - Auditing
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BUA 312: Federal Taxation of Individuals
3.00 Credits
University of Maine
A study of Federal income tax laws as they affect individuals. Includes a study of principles and concepts of taxation. Various types of income, deduction, credits and gains and losses are covered, including capital gains, income from self-employment, itemized deductions and realized and recognize gains and losses, among others. Emphasis is on tax-planning to minimize taxable income. The effect of the tax laws on individual and small business decision-making is studied. Students learn tax research techniques to help identify tax issues and find solutions to tax problems. Prepares students for further study in taxation. Prerequisites & Notes BUA 202, junior standing. Credits: 3
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BUA 312 - Federal Taxation of Individuals
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BUA 325: Principles of Management and Organization
3.00 Credits
University of Maine
Analysis of the internal organizational structure and the process of management in business enterprises both domestic and international. Focus on concepts, methods, and techniques of planning, organizing, directing, and controlling the functions of the modern manager, and the impact of these processes upon effective interpersonal relations. Prerequisites & Notes ECO 120 and ECO 121 and PSY 100; sophomore standing Credits: 3
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