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Course Criteria
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3.00 Credits
This course applies psychological and organizational theories, models, and research toward developing managerial competencies needed to analyze, understand, predict, and guide individual, group, and organizational behavior. Emphasis is placed on viewing the organization as a social phenomenon. Specific topic areas include: group dynamics, communication, conflict and negotiation, motivation, leadership, and organizational culture. Prerequisite: BUSN 213 or PSYC 200. Same as PSYC 343. Three hours. Mr. Showalter.
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3.00 Credits
An intensive study of the generally accepted accounting principles for asset valuation, income measurement, financial statement presentation for business organizations, and the process through which these principles evolve. Prerequisites: BUSN 221-222. Three hours. Ms. Staples.
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3.00 Credits
A continuation of BUSN 321, with emphasis on accounting for the equities of a firm's investors and creditors and the in-depth analysis of financial statements. Special problem areas in financial accounting include accounting for leases, pensions, and income taxes. Prerequisites: BUSN 221- 222, 321. Three hours. Ms. Staples.
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3.00 Credits
An introduction to the major concepts and principles in corporation finance. Emphasis is placed on an analysis of the acquisition of funds from alternative sources and the allocation of those funds within an enterprise. Major topics include taxation, financial analysis and planning, working-capital management, capital budgeting and capital structure, and financial instruments and markets. Prerequisites: BUSN 213, 221-222, MATH 111 (or 113), ECON 202. Three hours. Mr. Lowry.
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3.00 Credits
A course that examines the role of a productions manager responsible for planning, organizing, and controlling the conversion system of a firm. Models are used to determine factory layouts, job designs, and production schedules as well as to monitor inventory and production quality requirements. Included also is a discussion of the behavioral dimensions within production operations and an analysis of the interrelationships of the production function with other business functions. Students will incur additional costs for project materials. Prerequisite: BUSN 213, MATH 111 (or 113). Offered alternate years. Three hours. Mr. Lowry.
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3.00 Credits
A course that centers on managerial planning and control functions, mainly in the context of a manufacturing organization. The scope of the material covered includes cost accumulation methods; the reporting and departmentalization of factory overhead for product costing and cost control; the planning of sales, costs, and profits; and analytical techniques of budgeting. Prerequisites: BUSN 221-222 or permission of the instructor. Three hours. Mr. Woodward.
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3.00 Credits
A study of auditing standards and procedures. Major topics include professional auditing standards, audit reports, ethics, legal requirements, audit programs, working papers, and internal controls. Prerequisites: BUSN 221-222 or permission of the instructor. Three hours. Mr. Woodward.
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3.00 Credits
This course studies international monetary and financial relationships at both the country level and the level of the firm. In today's interdependent world, a knowledge of fiance at the international level has become an important component in the education of the next generation of economists and business people. Topics covered include exchange rates, international capital markets, monetary arrangements, foreign exchange risk, and interest rate policy. Prerequisites: ECON 201. Not open to freshmen. Three hours. Mr. Lowry.
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3.00 Credits
A study of taxation with primary emphasis on the theory, structure, measurement, and significance of the federal income tax insofar as it affects the decision-making process of households and businesses. Attention is also paid to the development of tax planning techniques and to the issues surrounding tax compliance problems. Prerequisites: BUSN 221-222 or permission of the instructor. Three hours. Mr. Woodward.
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3.00 Credits
This course studies the role of accounting in the management of resources entrusted to government and notfor- profit entities, including accounting and reporting standards of accounting in municipalities and not-forprofit entities such as hospitals, charitable and health organizations, and colleges and universities. Prerequisites: BUSN 221-222. Offered alternate years. Three hours. Ms. Staples.
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