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Course Criteria
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3.00 Credits
Prerequisite: ECN 220 or 221; BUS 222; MTH 107 or BUS 120; and sophomore standing The theory and practice of financial management. Topics include asset management, internal financing, short-term and intermediate financing, capital budgeting, and risk analysis. Offered every winter.
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3.00 Credits
Prerequisite: Junior standing A survey of the legal environment in which businesses and non-profit organizations must operate. Includes study of the formation, implementation, and results of the many legal issues that affect business and non-profit organizations. Topics include regulation of commerce and competition, labor-management relations, contracts, consumerism, environmental protection, formation of businesses, mergers, and acquisitions. Offered fall session in odd-numbered years.
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4.00 Credits
Prerequisite: BUS 223 This course begins with an overview of financial reporting, the conceptual framework of accounting, and a review of the accounting cycle. The balance sheet is studied along with the time value of money and all current and noncurrent assets.
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4.00 Credits
Prerequisite: BUS 332 The course begins by completing the study of the balance sheet, focusing on the liabilities and owners' equity sections. Other topics include revenue recognition, the income statement and income taxes, earnings per share, leases, pensions, and the statement of cash flows.
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3.00 Credits
Study of income tax concepts, regulation, and tax planning. Tax law applications for individuals, partnerships, and corporations.
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4.00 Credits
Prerequisite: Junior standing Introduction to legal decision making and basic environmental case law covering water, land use, pollution and environmental impact statements. The course also looks at statutory interpretation and development. Offered winter session in oddnumbered years.
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4.00 Credits
Prerequisite: BUS 333 Advanced applications of accounting theory pertaining to partnerships; governmental fund accounting; hospital and college not-for-profit fund accounting; estates and trusts; insolvency. (This is the capstone course for the accounting emphasis.)
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3.00 Credits
Prerequisite: Junior standing Practical application of various management training techniques on methods used to manage the behavior of people in the workplace. Students participate in interviews as interviewer, interviewee, and critic. Use of reinforcement theory and methods of giving critical feedback using performance appraisals are covered. Recommended prerequisite: PSY 110.
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4.00 Credits
Prerequisite: BUS 333 Auditing principles and procedures. Verification of financial reports. Preparation of reports.
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3.00 Credits
Prerequisite: BUS 222, BUS 228, BUS 329, BUS 330, and senior standing An analysis of policy formulation and implementation from an organization-wide standpoint. Emphasis on integration of knowledge and planning approaches used, analysis of both internal and external resources and constraints that affect organizational policies, and the role of the firm in society. Case analyses are used.
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