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Course Criteria
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3.00 Credits
An analysis of approaches to managing modern organizations, using organizational theory to evaluate human interactions The focus is on small group behavior with an emphasis on leadership, perception, communication, diversity, and team building. Prerequisite: BUS 325 or consent of the Instructor.
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3.00 Credits
A study of the methods of classification, valuation, and disclosure of the major balance sheet, accounting, and financial statements and reports for users inside the business entity Prerequisites: BUS 231 and BUS 232.
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3.00 Credits
A continuation of BUS 331, covering major balance sheet accounts and financial statement presentation at the professional level Prerequisite: BUS 331.
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3.00 Credits
A strategic approach to the field of modern retailing, including traditional bricks-andmortar and non-traditional retail businesses Topics include retail formats, site selection, merchandise management and the establishment of a retail image with a focus on relationship retailing Prerequisite: BUS 325 or BUS 328 or consent of the Instructor.
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3.00 Credits
A practical study of how to start and run a profitable business and the role of the entrepreneur in modern society Topics will include developing a business plan, venture capital, selecting an appropriate business form, personnel management, insurance, and taxation Although the concepts contained in this course may be applied to any business, the focus is on small business Prerequisites: BUS 231, BUS 232, BUS 325, ECN 201, and ECN 202.
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3.00 Credits
An introduction to the income tax laws affecting individual tax payers Emphasis is placed on the determination of income and deductions Prerequisite: BUS 232.
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3.00 Credits
A continuation of BUS 341 beginning with property transactions and including an overview of corporations, S corporations, partnerships, estates, gifts, and trusts. Prerequisites: BUS 232 and BUS 341.
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3.00 Credits
A one semester study of the function of the cost accountant and basic concepts of the field Particular emphasis is placed on the cost information system and accumulation procedures; and planning and controlling the major elements of cost, material, labor, and production overhead Prerequisite: BUS 331.
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3.00 Credits
A one semester course dealing with a survey of operations research and operations auditing, a detailed study of the techniques of cost and profit analysis, and a survey of unusual measurement problems Prerequisite: BUS 345.
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3.00 Credits
A survey of various mathematically oriented methods used to solve management problems Prerequisites: MTH 200 or PSY 285 and Junior standing or consent of the Instructor.
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