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Course Criteria
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3.00 Credits
A study of the tax structure of government and businesses, concepts, practices and reporting. Special emphasis is placed on business-related tax procedures. Topics include advantages and disadvantages of the present tax systems. The student becomes familiar with tax terminology and various federal, state, and business tax forms. Problems and methods related to individual taxes are also covered. Current issues with a historical background prepare the student for the total tax perspective. (Offered on a rotating basis) Required prerequisite: AC 331 Principles of Accounting I and AC 332 Principles of Accounting II.
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3.00 Credits
The concepts presented in this course include analysis of the cost of manufacturing and distribution for the purpose of managerial decisions. Cost behavior, job order, standardized cost systems, process cost accounting systems, budgets, and inventory planning are presented at the managerial level as an integral function to planning and control. (Offered on a rotating basis) Required prerequisite: AC 331 Principles of Accounting I and AC 332 Principles of Accounting II.
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3.00 Credits
This course is concerned with the design, construction and maintenance of equine facilities; site selection and preparation; the selection and maintenance of equipment and fencing; arena design and footing; storage options; safety and security concerns; and the financial management of stables and farms including capitalization, depreciation, budgeting and inventory. Attention is given to the questions of efficiency, management, promotion, and basic small business organization and operation. (Offered spring term) Prerequisite or co-requisite: BU 110.
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3.00 Credits
A survey course that introduces the student to the major aspects of advertising. The course examines the ideas, principles and concepts that may be used to inform consumers about the availability of products and services. Among the topics covered are sales planning and forecasting and the development of promotional programs. Note: Course closed to students who have earned credit for VC 231 Copywriting. Recommended prerequisite: BU 120 Principles of Marketing.
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3.00 Credits
This course examines and evaluates consumer needs, attitudes, and behavior and their effects on the marketing of different products and services. Individual consumer differences, environmental influences, and marketing strategies are also explored to determine how they affect consumer choice. Combining the disciplines of psychology and marketing, the course covers topics such as decision making; perceptions and information processing; attitudes and attitude-change strategies; and demographics and segmentation that influence consumer behavior. A detailed paper or project of individual interest is required of each student.
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3.00 Credits
This course studies the environment in which a small business functions. Topics included are establishing, operating, and managing a small business for profit. Advertising, legal and government controls, taxes, credit, insurance, cash flow, and management techniques are also presented. Recommended prerequisite: BU 110 Principles of Management or Co-requisite: Introduction to Equine Studies.
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3.00 Credits
An exploration of the principles of successful store management, the course analyzes the major divisions of the retail store and demonstrates the ways in which they work together for efficiency of operation. Discussion centers on store policies, buying, personnel, and customer and community relations management. Special attention is given to cultural diversity within the industry. (Offered on a rotating basis)
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3.00 Credits
Explores the various management facets of nonprofit and profit-based arts organizations in the United States. Students discover the variety and function of arts organizations through readings, field trips and guest lecturers, class discussion, and research. Topics explored include: goalsetting, fund raising, marketing, audience development, outreach to the community and non-traditional constituencies, bookkeeping, employee issues, and the special concerns of nonprofit organizations. (Offered spring term)
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3.00 Credits
The purpose of this course is to provide the student with an overview of the sports industry as well as an overview of the issues encountered by managers in sports organizations. Ethical and moral issues facing sport managers will also be addressed. The course will explore career opportunities in sport with special emphasis being placed on helping the student understand the qualifications, skills, and career patterns of sport managers.
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3.00 Credits
This course is designed to help students communicate effectively in a business setting. Topics will include analysis and application of written and verbal communication processes, business presentations, long and short reports, memo writing, and goodwill and collection writing. Students will demonstrate appropriate sills using computer software.
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