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Bus 335: Production/Operations Management
3.00 Credits
Peru State College
Prerequisite: Bus 232, Math 340. This course explores a wide variety of production and operations management topics. Topics include: operations strategy and competitiveness, product design, process selection, quality management, JustinTime (JIT) production systems, facility location and layout, supply chain management, operations scheduling, and the production planning process.
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Bus 337: Intermediate Accounting I
3.00 Credits
Peru State College
Prerequisite: Bus 232, CMIS 101. 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.
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Bus 337 - Intermediate Accounting I
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Bus 338: Intermediate Accounting II
3.00 Credits
Peru State College
Prerequisite: Bus 337, CMIS 101. 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.
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Bus 339: Business Finance
3.00 Credits
Peru State College
Prerequisite: Bus 232. 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 longterm financing.
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Bus 339 - Business Finance
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Bus 341: Federal Income TaxesIndividual
3.00 Credits
Peru State College
Prerequisite: Bus 232. 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.
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Bus 341 - Federal Income TaxesIndividual
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Bus 342: Accounting Information Systems Analysis and Design
3.00 Credits
Peru State College
Prerequisite: Bus 232, CMIS 101. 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 computerbased systems through the use of extensive case analysis.
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Bus 342 - Accounting Information Systems Analysis and Design
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Bus 345: Real Estate Principles and Practices
3.00 Credits
Peru State College
This course presents real estate law as it affects interests in land, marketing, ownership, sales, leases, and agencies. The financial, marketing, and managerial aspects of real property are introduced. This course is approved by the Nebraska Real Estate Commission for prelicense education as #0040.
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Bus 346: Financial Institutions and Markets
3.00 Credits
Peru State College
Prerequisite: Econ 222. Students study the various institutions which constitute the United States financial system. Analysis of financial market dynamics and the mechanics of interest rate determination are also covered.
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Bus 346 - Financial Institutions and Markets
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Bus 347: Consumer Behavior
3.00 Credits
Peru State College
Prerequisite: Bus 328. This course presents the principles of consumer behavior in the areas of motivation, perception, learning, attitude change, information processing, lifestyle, demographics, social class, reference groups, opinion leaders and diffusion, family and culture, and shopping environments.
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Bus 348: Retail Management and Merchandising
3.00 Credits
Peru State College
Prerequisite: Bus 328. This course presents the principles of retailing including strategies, merchandise management, store operations, evaluation and control, financial strategies, human resources management, buying and selling, information systems, promotions, and inventory control. 350 Salesmanship (3 hours) Students focus on the skills and techniques used in selling and persuasion. The course helps students learn to sell products and ideas through a studyof proven techniques used by successful salespeople.
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