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Business Administration Course Descriptions
ACT 101 Applied Accounting ... 3
Introduces the accounting cycle. Basic concepts covered include double-entry bookkeeping and examination of basic financial reports such as the balance sheet, statement of owner's equity and income statement. Emphasis on cash receipts, cash disbursements, accounts receivable and accounts payable. Some assignments made using general ledger accounting software. Intended to be the first accounting course for students who have not taken high school accounting or have no accounting experience.
ACT 105 Personal Accounting and Finance ... 3
Overview of practical business procedures, covering banking procedures (ATM, statements), investment matters, budgeting, insurance, payroll and associated taxes, interest, marketing and other economic issues, and other areas important to economic survival in a highly sophisticated business environment.
ACT 110 Financial Accounting I ... 4
Prerequisites: ACT 101 or high school accounting or department approval and MAT 098 or ASMNT A121.
Introduction to financial accounting, through the theory and logic underlying accounting procedures as well as the measurement and presentation of financial data. Brief review of the basic accounting cycle. Development of fundamental concepts in determination of income and presentation of financial position of business firms. Exposure to partnership accounting as well as coverage of corporation accounting including stocks, stockholder equity transactions, and bonds. Introduction to international accounting as well as statement of cash flows.
ACT 115 Computerized Accounting ... 3
Prerequisites: ACT 101 or ACT 110 or successful completion of high school accounting or departmental approval.
Exposure to some of the most popular accounting software used in the marketplace by small and medium sized businesses. Computer application packages include Quickbooks, Peachtree, and Microsoft Excel. For students continuing their accounting/ business education or who want more knowledge in computerized accounting applications.
ACT 120 Financial Accounting II ... 3
Prerequisites: ACT 110. Continuation of Financial Accounting I.
Emphasis on corporation organization and operations, corporate stockholders' equity, earnings and dividends, long- term liabilities, leases, investments, and cash flows statements. Includes analysis of financial manufacturing operations, cost accounting principles, budgets and standard costs, cost-volume profit analysis, and capital budgeting. (Not recommended for Associate of Arts degree transfer students.)
ACT 130 Managerial Accounting ... 3
Prerequisites: ACT 110
Introduction to relevant costs for decision making, controlling, contribution approach to decision-making, and absorption costing versus direct costing effect on income. Coverage of segment profitability, budgeting, capital projects, selection and subsequent evaluation, cost volume and allocation involving joint costs decentralization, and performance measurement and transfer pricing. Emphasis on performance standards, activity-based costing, variance analysis, and responsibility accounting.
ACT 198 Accounting Internship ... 1-3 hrs
Prerequisites: Requires prior approval of department chair or dean.
Students placed in a position or in business to gain practical experience and learn specific operational technologies.
ACT 210 Intermediate Accounting I ... 3
Prerequisites: ACT 120 or ACT 130.
Accounting theory and practice related to the acquisition, use and disposal of fixed and intangible assets. Recognition and measurement of current assets including cash and inventories are covered. Includes comprehensive study of financial statements. Spring.
ACT 220 Intermediate Accounting II ... 3
Prerequisites: ACT 210
Continuation of accounting theory. Examination of traditional plant assets, long-term liabilities, stockholders equity and current subjects of controversy. Emphasis on income taxes, leases, inflation accounting, cash flow statements, pension accounting, determination of earnings per share and investments.
ACT 240 Individual Income Tax Accounting ... 3
Prerequisites: ACT 110
Fundamentals of federal income taxation with emphasis on individuals. Topics include determination of income, exclusions, exemptions, personal and business deductions, credits, accounting methods, and capital gains and losses.
ACT 245 Cost Accounting ... 3
Prerequisites: ACT 120 or ACT 130.
Focus on accountant as information gatherer and interpreter. Includes fundamental elements of production costs, budgeting, standard costs, and analysis of variances relate to interpretation and control of production costs, costing of spoilage, waste and scrap, and activity-based costing.
BUS 101 Introduction to Business ... 3
Survey course covering many facets of business; a general knowledge of the modern business environment. Review of economic, social, legal, and ethical systems affecting U.S. firms. General concepts of business organization, management, people aspects of business, together with functions of production, marketing (including international), accounting, finance, computers, and information systems.
BUS 105 Business Ethics ... 3
Introductory survey of classical and contemporary ethical theories related to current business and computer situations and problems with an emphasis on case studies and examples (formerly BUS 250).
BUS 115 Introduction to Public Relations ... 3
Basic functions of public relations in the public and private sector. Emphasis on history, case studies and writing, including press releases, media plans and speeches. Media's role in public relations, and role in shaping and swaying public opinion. Specific jobs and emphasis areas also covered.
BUS 198 Business Administration Internship ... 1-3 hrs
Prerequisites: BUS 201. Requires prior approval of department chair or dean.
Students placed in position in an agency or in business to gain practical experience and learn specific operational technologies.BUS 201 Principles of Management ... 3
Prerequisites: BUS 101
Presents management and organizational concepts with application to realistic organizational situations. Areas covered include management theory past and present, functions of management, organizational structure (centralization/ decentralization), span of control, motivation theories and practice, together with decision making in daily operations of marketing, production, forecasting, distribution and contemporary issues. Course structured around functions of management planning, organizing, staffing, directing and controlling.BUS 204 Total Quality Operations Management ... 3
Examines many choices each organization makes on journey to achieving excellence. Study of exemplary organizations, their operational choices, and how those decisions lead to improved financial and market performance. Addresses key operational issues in services and manufacturing such as inventory, production methods, capacity planning, production planning, total quality management, reengineering business processes, and statistical process control. Examines qualitative and quantitative methods in operations of well-known organizations.
BUS 206 Human Resources Management ... 3
Covers many functions involved in personnel administration as performed by human resources department administrator and line managers. Explores aspects of human resource management: planning, recruiting, interviewing, selecting, placing, training, motivating, evaluating, rewarding, and disciplining employees. Presentation of pay systems, job evaluations, and some labor/management issues. Use of case analysis.
BUS 208 Entrepreneurship/ Small Business Management ... 3
Study of small business and its importance in American economy. Analysis of problems of small business through use of case studies. Application of functions of management to small business environment, including personnel, finance, promotion, government relations, ethics, and insurance.
BUS 210 Organizational Behavior ... 3
Deals with people at work in various organizational situations and how to motivate human assets to work together more effectively. Analysis of how to meet needs and goals of employees within organization while making organization productive. Covers motivation theories, communications, status and role behavior and contemporary human relations issues in firms.
BUS 220 Principles of Finance ... 3
Prerequisites: BUS 101,MAT 098 or ASMNT A121.
Basics of financial analysis, forecasting, operating and financial leverage, working capital, current asset management, short-term financing, time value concepts and practices, and cost of capital equity financing, dividend policy, convertible bonds, warrants and options. Includes role of financial manager in organization.
BUS 230 Principles of Marketing ... 3
Prerequisites: BUS 101
Introduces consumer and institutional behavior patterns and overall role of marketing in the economy. Examines marketing process and its functions, together with marketing mix (place, product, price and promotion). Presents psychological and societal motivations that translate need through demand to satisfaction. Provides means to evaluate firm's capabilities, develop marketing strategies, and introduce marketing techniques to meet objectives. Review of marketing ethics and some international aspects of marketing.BUS 232 Advertising and Sales Promotion ... 3
Introduction to theory, practice, and techniques of advertising. Consideration of role of advertising and sales promotion. General survey of kinds and purposes of media, psychological implications of typical appeals, and limited practice in promotional programming. Coordination of advertising display and publicity in context of realistic sales promotion programs.
BUS 234 Retailing ... 3
Prerequisites: BUS 230
Fundamentals of retail store organization and management, including store location, layout, buying, pricing operation, advertising, display, and analysis associated with merchandise handling. Area retailers invited to discuss actual application of various retailing activities, e.g. buying, advertising, and inventory control.BUS 236 Consumer Behavior ... 3
Marketing strategy and tactics explained based on explicit or implicit beliefs about consumer behavior. Included are external influences to buying, internal influences, the consumer's buying decision process, social and ethical issues in consumer behavior. Presents information search and consumer research methods as well as ultimate consumer and industrial buyers.
BUS 238 Personal Selling ... 3
Fundamentals of personal selling from the determination of customer needs to the close of the sale. Treats factors such as customer problems, merchandising knowledge, and personality traits of successful salespersons. Covers special selling topics and the role of the sales manager, together with motivation and compensation of the sales staff.
BUS 246 Legal Environment of Business ... 3
Prerequisites: BUS 101
Introduction to general nature of law and how its meaning affects climate in which a business operates. Exploration of role of government and government's attitude toward business, antitrust legislation and enforcement, public control through taxation, regulation, competition, mergers, and commerce/trade restrictions. Covers freedom of contract and labor/management relations.BUS 255 International Business ... 3
Prerequisites: BUS 101
Survey course to develop understanding and appreciation of environments and operations of international business. The nature of international business, international environment, organizations and monetary systems, foreign environment, and management tools that deal with environmental forces.BUS 270 E-marketing ... 3
Examines impact of the Internet on traditional methods of marketing and related business functions. Explores existing and potential use of the Internet for marketing goods and services. Analyzes the effect of the Internet on marketing strategy and the marketing mix.
BUS 272/CPM 230 Social Media Marketing for the Web ... 3
Advertising method that uses social network services like e-mail, blogs, Facebook and Twitter to increase Web presence. Learn to develop and use social media to enhance search engine optimization (how search engines find your website) and engage visitors.
