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BUS 210: Financial Accounting
3.00 Credits
Stony Brook University
Introduction to basic accounting fundamentals. Includes the recording, summarization and adjusting of financial transactions and the basic accounting cycle. Explores the preparation and presentation of the basic financial statements; income statement, retained earnings statement, balance sheet and the statement of cash flows. Includes accounting principles and concepts, asset and liability valuation.
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BUS 214: Managerial Accounting
3.00 Credits
Stony Brook University
A study of cost concepts, theories, and the implementation and evaluation of an accounting system as a source of information for decision making, planning, control, and evaluation of the organization by management. Includes cost-volume-profit analysis, overhead rates, budgeting and variance analysis, statement of cash flows and financial statement ratio analysis.
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BUS 214 - Managerial Accounting
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BUS 215: Introduction to Business Statistics
3.00 Credits
Stony Brook University
The application of current statistical methods to problems in the modern business environment. Topics include probability, random variables, sampling techniques, confidence intervals, hypothesis testing, and regression. Students analyze real data sets using standard statistical software, interpret the output, and write extensively about the results.
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BUS 215 - Introduction to Business Statistics
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BUS 220: Introduction to Decision Sciences
3.00 Credits
Stony Brook University
Familiarizes students with a variety of quantitative methods applicable in managing both the service and manufacturing sectors. Basic concepts of quantitative modeling are applied and tested in various examples supporting decision making in business settings. Topics include: optimization via linear, integer,and goal programming; simulation; decision and break-even analysis; and forecasting. (Formerly Management Science)
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BUS 294: Principles of Management
3.00 Credits
Stony Brook University
An analysis and application of the basic principles of management. Subjects include management by objectives, supervisory leadership styles, current managerial problems, motivational techniques, organizational problems, communications, planning techniques and management control systems. We will closely examine case studies that focus on real world problems involving major corporations and closely look at the relationships that led to the issues.
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BUS 294 - Principles of Management
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BUS 300: Writing for Business Management
0.00 Credits
Stony Brook University
In order to meet the upper-division writing requirement for the BUS major, the student must complete a portfolio of written work consisting of three documents: his/her resume; a letter of application for a real job advertised in a newspaper or other medium; and a two-age memorandum describing the results of an analysis or similar issue appropriate to a business organization.
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BUS 301: Corporate Communications
3.00 Credits
Stony Brook University
Examines the role of communications in the corporation using case studies. Topics include: corporate identity, image, reputation, advertising, media relations, employee communications, investor relations, government relations, crisis communications, leadership and corporate responsibility.
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BUS 310: Intermediate Accounting I
3.00 Credits
Stony Brook University
Expands upon the basic financial accounting framework and explores the theoretical and analytical applications of Generally Accepted Accounting Principles (GAAP) in a business environment. Emphasis on asset and liability valuation, external reporting issues dealing with the presentation and interpretation of financial data, and the measurement of operational performance. The student will gain an understanding of financial reporting criteria and the reliance placed upon financial information by management and external users.
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BUS 310 - Intermediate Accounting I
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BUS 311: Federal Income Taxation I
3.00 Credits
Stony Brook University
Introduces and explores fundamental income taxation concepts for individuals. Basic concepts in federal income taxation are explored, including gross income, exclusions, adjusted gross income, deductions, exemptions, and credits. Introductory tax concepts including cash and accrual methods, like-kind exchanges, and passive loss rules are covered. Additionally, students will familiarize themselves with the preparation of various individual income tax forms and schedules.
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BUS 311 - Federal Income Taxation I
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BUS 312: Financial Statement Reporting and Analysis
3.00 Credits
Stony Brook University
A review of corporate annual reports and related footnote disclosures from the perspective of the various users of financial statements including management, investors, and creditors. The analysis and assessment of operational business performance, trends, and decision making through the use of financial statements are discussed. Specific review of the income statement, balance sheet, and statement of cash flows, financial ratios, budgeting forecasts and analysis.
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BUS 312 - Financial Statement Reporting and Analysis
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