College of Business

All applicants must meet the general undergraduate admission requirements.

Business Courses

BUS 2043. Fundamentals of Accounting I. (TCCN ACCT 2301) An emphasis on understanding of the accounting cycle and basic financial statement preparation. The course includes coverage of accounting for notes and interest, accruals and deferrals, fixed assets accounting including depreciation, depletion and amortization, payroll and payroll taxes. Prerequisite: Completion of three hours of college math. Two lecture and two laboratory hours a week. Credit: Three hours.

BUS 2053. Fundamentals of Accounting II. (TCCN ACCT 2302) A study of accounting for partnerships and corporations; long-term obligations; investments; manufacturing operations including job order, process cost and standard cost systems, income tax allocations, and statements analysis. Prerequisite: BUS 2043. Two lecture and two laboratory hours a week. Credit: Three hours.

BUS 2153. Personal Finance. (TCCN BUSI 1307) Analysis of personal financial decisions and their impact on our lives. Financial strategies and budgeting elements contained in personal financial plans. Three lecture hours a week. Credit: Three hours.

BUS 2803. Women in Business. The study of the status and roles of women working both inside and outside the domestic workforce. Examines myths and realities of women's experiences across various socioeconomic, racial, ethnic, and cultural groupings. Surveys advances made by women in the workforce and coping techniques developed by practitioners to enable women to be valued in terms of professional competencies rather than gender stereotype. Three lecture hours a week. Credit: Three hours.

BUS 3003. Principles of Management. The concept and principles of management and organization; managerial functions of planning, organizing, directing, controlling; decision making; human relations; motivation; communications; and leadership. Three lecture hours a week. Credit: Three hours.

BUS 3013. Business Law and Ethics. Introduction to the legal problems confronting businesses in the global environment. Role of law in society; introduction to legal reasoning, dispute resolution, judicial process, constitutional law, agency, torts, and government regulations; business ethics; contracts. Study of basic legal principles of business organizations and operations, including assessment of advantages and disadvantages of different types of organization. Three lecture hours a week. Credit: Three hours.

BUS 3023. Intermediate Accounting I. Financial accounting and accounting standards, preparation of financial statements in accordance with generally accepted accounting principles (GAAP). Emphasis on the conceptual framework underlying financial accounting. Detailed study of the income statement, balance sheet, time value of money concepts, cash and receivables, and valuation of inventories. Prerequisites: BUS 2043 and BUS 2053 with a combined 2.50 GPA in the two courses, or approval by the instructor. Three lecture hours a week. Credit: Three hours.

BUS 3043. Intermediate Accounting II. Study of acquisition and disposition of property, plant and equipment; depreciation, impairments, and depletion; intangible assets; current liabilities and contingencies; long-term liabilities; stockholder's equity; dilutive securities and earnings per share. Prerequisite: BUS 3023. Three lecture hours a week. Credit: Three hours.

BUS 3053. Business Finance. A discussion of the tools and techniques used in business finance. An analysis of the acquisition and allocation of financial resources. Prerequisites: BUS 2043, BUS 2053, and MATH 2203 or MATH 1703; or permission of instructor. Three lecture hours a week. Credit: Three hours.

BUS 3063. Income Tax Accounting I. Principles of federal income tax accounting; preparation of income tax returns for individuals. Prerequisite: BUS 2043. Three lecture hours a week. Credit: Three hours.

BUS 3103. Cost Accounting. Principles of cost accounting for manufacturing companies. Emphasis is on job order costing; process costing; standard costing; direct costing; accounting for by-products and joint products; and cost allocations required to produce inventory valuations acceptable for external financial statements. Prerequisites: BUS 2043 and BUS 2053. Three lecture hours a week. Credit: Three hours.

BUS 3113. Principles of Marketing. Presentation of a fundamental knowledge of the nature, structure, institutions, and functions of marketing; problems involved in the exchange of goods and services from producers to intermediaries to consumers. Three lecture hours a week. Credit: Three hours.

BUS 3133. Investments. A study, from the viewpoint of the individual investor, of various investment media, including insurance, real estate, government securities, and corporate securities; market price behavior with emphasis on investment analysis and portfolio management. Prerequisites: MATH 1703 and MATH 2203, or permission of instructor. Three lecture hours a week. Credit: Three hours.

BUS 3163. Business Communications. Application of fundamental communication principles to business through letters and reports. Emphasis is placed on clear, accurate, and forceful writing with the use of practical psychology. Practice in writing letters and memos, collecting and organizing data, and writing a formal report will be included. Three lecture hours a week. Credit: Three hours.

BUS 3183. Introduction to International Business. Study of the nature of international business; the scope of the international environment; the foreign nation-state environment; global strategies; management and marketing responses. Three lecture hours a week. Credit: Three hours.

BUS 3193. Community Conversation in Sustainability. Sustainability issues from scientific, sociological, and business perspectives. Topics include the impacts of energy production, food production, industry, and our modern lifestyle on our local and global community with an emphasis on systems and possible solutions. Three seminar hours a week. Credit: Three hours.

BUS 3243. Entrepreneurship. An introduction to the planning of a small business enterprise and the decisions which must be made. Special attention is given to ethical decision areas, obstacles common to small business enterprises, small business solutions, and women/minority owned businesses. Semester project: Business Plan. Three lecture hours a week. Credit: Three hours.

BUS 3253. Labor Management Relationship. Principles of labor problems; union structures; collective bargaining; wage determination; unemployment; labor productivity; government regulation of wages; labor legislation. Prerequisite: BUS 3273. Three lecture hours a week. Credit: Three hours.

BUS 3273. Human Resource Management. Principles of HR management; HR programming; job requirements; sources of labor supply; selection procedures; training programs; job evaluation; salary administration; employee communications; union-management relations. Prerequisite: BUS 3003. Three lecture hours a week. Credit: Three hours.

BUS 3313. Business Analytics. In-depth analysis of business analytics with practical applications in business; business analytics driven decisions; data analysis of key business topics including descriptive statistics, data visualization, linear regression, time series analysis and forecasting, data mining, spreadsheet models, decision analysis, linear and non-linear optimization models and simulation using current business analysis software. Prerequisites: MATH 1703 or equivalent, and MATH 2203 or equivalent. Three lecture hours a week. Credit: Three hours.

BUS 3323. Entrepreneurial Service Learning. Service learning experienced through the planning and execution of projects that empower people through entrepreneurial approaches. Emphasis on teamwork, leadership, project management, and measurement of outcomes. Three seminar hours a week. Credit: Three hours.

BUS 3513. Professional Presentation Strategies. Application of fundamental presentation strategies through oral, written, and visual formats. Utilization of a wide assortment of media is encouraged to develop, stage, and deliver a variety of presentations based on the intended audience, presentation purpose, location, topic, and available facilities and equipment. Three lecture hours a week. Credit: Three hours.

BUS 3533. Management Information Systems. Introduction to computer-based management information systems. Total systems implementation of electronic data processing equipment and various components. Three lecture hours a week. Credit: Three hours.

BUS 4013. Alternative Dispute Resolution. Introduction to alternatives to litigation to resolve disputes. Consideration of negotiation, mediation, arbitration, moderated settlement conferences, and minitrials. Prerequisite: BUS 3273. Three lecture hours a week. Credit: Three hours.

BUS 4023. Advanced Accounting. Accounting for partnerships; installment sales; consignments; home office and branch accounting; and preparation of consolidated statements. Prerequisites: BUS 3023 and BUS 3043. Three lecture hours a week. Credit: Three hours.

BUS 4053. Advertising Ethics. Principles and case studies of mass communications law and ethics. Constitutional guarantees, libel, privacy, contempt, privilege, free speech, FCC, FTC regulatory law, and copyright. Ethical approaches in public relations and advertising. Three lecture hours a week. Credit: Three hours.

BUS 4063. Retailing. Principles and methods of modern retail merchandising; operating statement analysis, pricing, control, stock turnover, inventory methods, promotion, fashion, and salesmanship. Prerequisite: BUS 3113. Three lecture hours a week. Credit: Three hours.

BUS 4093. Principles of Selling. Study of selling as a marketing function with emphasis on the personal selling process; problems confronting sales executives in the organization, direction, and evaluation of a sales force. Prerequisite: BUS 3113. Three lecture hours a week. Credit: Three hours.

BUS 4103. Training and Development. Training and development will be studied in the context of organizational strategy. Topics such as needs analysis, training evaluation, and effectiveness and usefulness of training to the organization will be reviewed and discussed. Review of training design and implementation of training are examined. Prerequisite: BUS 3273. Three lecture hours a week. Credit: Three hours.

BUS 4113. Marketing Research. Managerial uses of research methods applied to problems of sales strategy, pricing, distribution, and the determination of marketing policies. Prerequisites: BUS 3113 and MATH 1703. Three lecture hours a week. Credit: Three hours.

BUS 4133. Promotion Strategy. Management of the promotional mix of advertising, publicity, sales promotion, direct-marketing, and personal selling with an emphasis on advertising. This course examines the interaction and coordination of these three elements with the firm's overall marketing mix. Prerequisite: BUS 3113. Three lecture hours a week. Credit: Three hours.

BUS 4153. Services Marketing. Marketing decision-making related to the service industry. Solving marketing problems unique to the service firm. Topics include understanding service strategic issues, tools for service marketing, service intangibles, simultaneous production and consumption and internal marketing, and not-for-profit issues. Prerequisite: BUS 3113. Three lecture hours a week. Credit: Three hours.

BUS 4163. Income Tax Accounting II. Special problems in preparing tax returns for individuals; preparation of tax returns for partnerships and corporations; preparation of employer's federal and state tax reports; study of federal estate taxes and federal gift taxes, use of computers in tax research and tax returns. Prerequisite: BUS 3063. Three lecture hours a week. Credit: Three hours.

BUS 4173. Accounting Information Systems. An introduction to the use of accounting information systems within an organization. The control and communication of files and databases are studied. Applications requiring the use of spreadsheets, flowcharting and relational database software applications are used in this course. Prerequisites: BUS 3023 and BUS 3533, or permission of instructor. Three lecture and one laboratory hours a week. Credit: Three hours.

BUS 4183. Governmental and Not-For-Profit Accounting. Governmental and non-profit entities with emphasis on special accounts/funds and statements used by such entities. Prerequisites: BUS 2043 and BUS 2053. Three lecture hours a week. Credit: Three hours.

BUS 4203. Accounting Theory. Development and present status of financial and managerial accounting theory. Generally Accepted Accounting Principles are studied in depth. Prerequisites: BUS 3043 and BUS 3103. Three lecture hours a week. Credit: Three hours.

BUS 4213. Consumer Behavior. A study of consumer buying behavior in a marketing context. Analysis of factors affecting consumer motivation, behavior, and buying decisions. Prerequisite: BUS 3113. Three lecture hours a week. Credit: Three hours.

BUS 4223. Human Behavior in Business Administration. A study of the behavior of people in business and other formal organizations. Emphasis on the process of integrating employees into a work situation so that they are motivated to work together cooperatively, productively, and with economic, psychological, and social satisfaction. Three lecture hours a week. Credit: Three hours.

BUS 4243. Financial Management. Analysis of financial administration problems confronting the manager; obtaining funds; cash management; of assets; budgeting; government regulation of business financing. Prerequisites: BUS 2043, BUS 2053, and BUS 3053, or permission of instructor. Three lecture hours a week. Credit: Three hours.

BUS 4253. Financial Planning. Comprehensive financial planning process based on model of Board of Standards of Certified Financial Planners (CFP); collecting client data and establishing financial objectives; insurance planning; investment planning; tax planning; retirement planning; estate planning. Special emphasis on financial planning issues unique to women. Three lecture hours a week. Credit: Three hours.

BUS 4263. Finance Policy and Strategy. Financial theories and applications; making policy and strategic decisions; spreadsheet analysis, internet-based simulation, case studies, and field trips to financial institutions. Prerequisites: BUS 3053 and BUS 4243, or permission of instructor. Three lecture hours a week. Credit: Three hours.

BUS 4273. Management of Compensation. A study of the total compensation system of management. Financial considerations are related to the interrelationship between employee organization, performance, rewards, satisfaction, and appraisal. Non-financial compensations are also studied. Prerequisite: BUS 3273. Three lecture hours a week. Credit: Three hours.

BUS 4293. International Human Resource Management. Global practice and application of human resource management including hiring, compensation, benefits, and legal practices; impact of national and corporate culture on business operations; structures of multinational enterprises; communication with international human resource professionals. Prerequisite: BUS 3273. Three lecture hours a week. Credit: Three hours.

BUS 4303. Employment Staffing. An analysis of staffing, recruitment, and selection; strategic staffing; employment relationships; job analysis; external and internal recruitment; selection procedures; legal issues. Prerequisite: BUS 3273. Three lecture hours a week. Credit: Three hours.

BUS 4323. Managing High Performing Teams. Application of team theory in management, focusing on planning, organizing and implementing teams to solve business problems. Immersion in team dynamics through experiential team projects. Three lecture hours a week. Credit: Three hours.

BUS 4333. Business Policy. A study of the complex decision-making situations that confront management. A case study approach to the formulation of business policies. Prerequisite: Senior standing. Three lecture hours a week. Credit: Three hours.

BUS 4343. Business Leadership Strategies. Strategies and application of personal and organizational leadership including behavioral styles, conflict resolution, decision making, motivation, communications, and team development. Three lecture hours a week. Credit: Three hours.

BUS 4353. International Marketing. Overview of international markets, marketing structures and successful marketing approaches. Examination of various cultural contexts affecting the development of marketing strategies and principles for developing effective marketing plans in global markets. Prerequisite: BUS 3113. Three lecture hours a week. Credit: Three hours.

BUS 4373. Women in Leadership. Historical, cultural, and social contexts of women's leadership in the United States; differences in female and male leadership styles; types of political leadership and public service in which women have engaged; theories, perceptions, and expectations of women's political and public leadership; issues facing women in leadership positions and exploration of strategies for handling them; exploration of personal leadership styles. Prerequisites: BUS 4343 and BUS 3003, or permission of instructor. Three lecture hours a week. Credit: Three hours.

BUS 4393. Marketing Analytics. Foundations of marketing analysis and metrics; evaluation of marketing programs and efforts via data analysis. Prerequisite: BUS 3113. Three lecture hours a week. Credit: Three hours.

BUS 4423. Auditing. Auditing concepts, standards, and objectives; auditing procedures and sampling techniques; internal control evaluation; the writing of the audit report. Prerequisites: BUS 3023 and BUS 3043. Three lecture hours a week. Credit: Three hours.

BUS 4443. Small Business Management. Designed to provide theory and practical experience in the analysis of various small business operations. The integration and application of knowledge across functional areas are stressed. Three lecture hours a week. Credit: Three hours.

BUS 4453. Legal Issues in Human Resource Management. Human resource policies and practices related to employment, as shaped by U.S. and state laws and regulations. Prerequisite: BUS 3273. Three lecture hours a week. Credit: Three hours.

BUS 4503. Internet Marketing. Students will learn how the internet is used to enhance marketing functions. Topics include internet-based communications, direct marketing over the internet, and database applications. Students will get hands-on experience with web page design. Prerequisite: BUS 3113 or permission of instructor. Three lecture hours a week. Credit: Three hours.

BUS 4523. Diversity in Organizations. Introduction to a management perspective of the theories and concepts of diversity in organizations. Exploration of the manager's understanding and acceptance of differences to reduce discrimination and increase fairness and equality to employees, applicants, and customers. Three lecture hours a week. Credit: Three hours.

BUS 4553. Advanced Marketing. Problems of marketing management including the development of appropriate marketing strategies, planning and operations, and adjustments to changing environments and institutions in the marketplace. The managerial use of marketing tools in product development, market penetration, sales planning, forecasting, budgeting, consumer motivation, competitive strategy, and distribution cost control. Prerequisites: BUS 3113 and senior standing. Three lecture hours a week. Credit: Three hours.

BUS 4563. Operations Management. In-depth analysis of the drivers of quality, customer satisfaction, efficiency and productivity in service and manufacturing enterprises. Topics include product and service design, forecasting, quality management, facility location and layout, materials management, scheduling, project management, and supply chain management. While topics are covered for both manufacturing and service operations, attention is directed to the study and analysis of the operations management function in service enterprises. Prerequisites: BUS 3313 or equivalent. Three lecture hours a week. Credit: Three hours.

BUS 4653. Financial Risk Management. Corporate financial risk management tools and techniques including the role of derivative securities and the structure of markets for trading risk. Prerequisites: BUS 3053, BUS 3133, MATH 1703, and MATH 2203; or permission of instructor. Three lecture hours a week. Credit: Three hours.

BUS 4903. Special Topics. Variable content. Prerequisite: Permission of instructor. Three lecture hours a week. Credit: Three hours.

BUS 4911. Independent Study. Individual projects and planned readings in business. Prerequisite: Permission of department. Credit: One hour.

BUS 4913. Independent Study. Individual projects and planned readings in business. Prerequisite: Permission of department. Credit: Three hours.

BUS 4953. Cooperative Education. Nine practicum hours a week. Credit: Three hours.

BUS 4956. Cooperative Education. Eighteen practicum hours a week. Credit: Six hours.

Economics Courses

ECO 1013. Principles of Microeconomics. (TCCN ECON 2302) Structure and operation of the economy explained through the role of microeconomic forces; price system; theory of firm; market situations (pure competition, monopoly, oligopoly); evaluation of the distribution of income. Three lecture hours a week. Credit: Three hours.

ECO 1023. Principles of Macroeconomics. (TCCN ECON 2301) A macroeconomic analysis covering money and banking, gross national product and income accounting, public finance, principles of taxation, labor, international economics (balance of payments), comparative economic systems. Three lecture hours a week. Credit: Three hours.

ECO 3063. Money and Banking. A survey of the role of money; history of currency; recent monetary legislation; banking and financial institutions; the Federal Reserve System; money and the national income; monetary and fiscal policy. Prerequisites: ECO 1013 or 1023, and junior standing; or permission of instructor. Three lecture hours a week. Credit: Three hours.

ECO 3223. International Finance and Trade. Trade and monetary concepts in international economics including consequences of intervention in trade; the balance of payments, theory, adjustments, and impact on world trade; instruments and markets of foreign exchange; and determination of exchange rates. Prerequisites: ECO 1013, ECO 1023, and BUS 3053. Three lecture hours a week. Credit: Three hours.

ECO 4913. Independent Study. Individual projects and planned readings in economics. Prerequisite: Permission of instructor. Credit: Three hours.