Business course descriptions
Bus-121 Financial Accounting (3)
An introduction to the theory, language, and practice of accounting. Major components of the primary financial statements are
examined. Emphasis on the uses of financial information.
Bus-122 Managerial Accounting (3)
An introductory course in managerial accounting. Topics include methods of costing, cost-price-volume relationships, flexible budgets,
budget variances, capital budgeting decisions, cost allocations. Prerequisite: Bus-121.
Bus-221 Intermediate Accounting I (4)
An in-depth study of financial statements, accounting concepts and principles. Discussion of alternative theoretical views. Current
professional pronouncements are examined and generally accepted positions defined. Prerequisite: Bus-121.
Bus-222 Intermediate Accounting II (4)
Continuation of Bus-221.
Bus-261 Marketing (3)
Provides students with a thorough appreciation for the benefits and pitfalls of executing a customer orientation. Using market
segmentation; management of mature products and introduction of new products. Developing long-term relationships with customers.
Identifying and analyzing possibilities in consumer and industrial markets. Management of the marketing mix including product
planning, distribution institutions and activities, promotion and pricing. Prerequisite: Econ-102.
Bus-281 Business Communication (3)
The intense study of business writing and speaking using audience analysis. Implications for organizational communication and
structure are considered. Major assignments include writing letters and reports for targeted audiences, analysis of organizational
rhetoric as related to those products, self-presentation and audience analysis in interview situations, and editing skills. Prerequisite:
ECTA-104. Recommended: CTA-211. Same as CTA-281.
Bus-300 Business Law (3)
The course is designed to introduce the student to the rules of law under which the business world operates. It provides the student
with a basic understanding of the legal rights and duties which arise from common business transactions. Topics include contracts,
personal property, real property, insurance, estates and agency. Prerequisite: Sophomore standing or higher.
Bus-309 Small Group Theory (3)
Analysis and study of theories of small groups, including theories of leadership and the facilitation of groups and group dynamics.
Areas of study may include goal setting, cohesion and norms, leadership, problem solving, conflict, and facilitating in groups.
Prerequisite: ECTA-104. Same as CTA-309.
Bus-310 Teams and Teamwork (3)
This course examines the history and evolution of Team Theory using the Scientific Management approach to the modern theories of
the Quality Revolution. Case studies and simulations will be utilized to enhance the learning experience.
Bus-321 Cost Accounting (3)
Determination of product cost, effective cost control. Use of costs in setting budgets. Additional topics include process and job-order
costing and inventory control. Prerequisite: Bus-122.
Bus-322 Advanced Accounting (3)
Accounting theory and practice applied to business combinations, multinational accounting, governmental accounting, not-for-profit
accounting, partnerships, trusts and estates. Prerequisite: Bus-221, junior standing.
Bus-323 Financial Statement Analysis (3)
Application of concepts from introductory accounting and finance. Ratio analysis, capital budgeting, dividend policy, leverage, and
acquisition valuation. Prerequisites: Bus-331 (also listed as Bus-333)
Bus-325 Accounting and Information Systems (4)
Survey of the information systems discipline including accounting systems, information technology, telecommunications and
networks, systems design and development and security/privacy issues. Improving organizational effectiveness through appropriate
use of information system resources. Prerequisite: Bus-121, sophomore standing.
Bus-331 Finance (3)
Fundamentals of financial management. Policy, methods, institutions, and tools of financial management involved in financing the
business organization. Prerequisites: Econ-101, 102, Bus-121.
Bus-333 Corporate Finance (3)
Application of concepts from introductory finance as well as a more thorough investigation of selected topics such as capital
budgeting, dividend policy, leverage and acquisition valuation. Prerequisite: Bus-331. (also listed as Bus-323)
Bus-335 Investments (3)
Investments is a course in management of financial assets. Major topics covered include an introduction to investments and the
security markets, analysis and valuation of equity securities, issues in efficient markets, fixed income and leveraged securities,
derivative products, and international markets. Prerequisite: Bus-331. Independent study only.
Bus-336 Insurance (3)
Designed to familiarize students with risk management, insurance, and career opportunities in the field of insurance. Recognizing and
evaluating the property, liability, and personal risks facing businesses, non-profit organizations, government units, individuals, or
families. Tools of risk management, selecting and dealing with an insurer, public policy issues. Prerequisite: Bus-331 or concurrent
enrollment.
Bus-337 Banking (3)
Designed to familiarize students with banking and career opportunities in the field of banking. The institutional and regulatory context
of banking; management goals and performance evaluation; alternative policies for asset and liability management, liquidity and
capital adequacy planning. Loan policies for commercial, international, and consumer credit; structuring of domestic and international
commercial loans. Prerequisite: Bus-331 or concurrent enrollment.
Bus-339 Personal Finance (2)
A survey course designed for general audiences. Topics include financial planning and management, investments and insurance,
retirement and estate planning, and Christian financial management.
Bus-343 Operations Management (3)
A functional study of operational concepts as applied to managing the production of goods and services within a variety of
environments such as profit, nonprofit, service and manufacturing-oriented organizations. Prerequisite: Math-222.
Bus-345 Management Science (3)
Introduction to management science, including modeling, linear programming, integer programming, network analysis, waiting line
theory, simulation, decision analysis, and inventory models. Prerequisite: Math-222.
Bus-351 Human Resources Management (3)
Knowledge and skill-building for working with people in a business or organization. Business ethics as they relate to Christian
principles. Theory combined with applications from psychology and interpersonal communications serve as the focal point of the
course. Participants will learn to relate more effectively to others in the work environment. Prerequisite: junior standing. Same as Psy-
351.
Bus-362 Advertising and Integrated Marketing Communication (3)
How marketers communicate – advertising, sales promotion, public relations, direct and personal selling, event planning,
sponsorships. Setting objectives, message strategy, media strategy, measuring effectiveness. Management of promotional activities:
advertising, sales promotion, public relations, direct marketing. Promotional objectives, budgets and strategies; organization of the
advertising function; media selection and evaluation; advertising research and message, computer modeling.
Prerequisite: Bus-261. Same as CTA-362.
Bus-363 Sales and Sales Management (3)
Planning and implementation of personal selling activities. Sales force management concepts, including: objectives, organization,
recruiting, selection, training, development, supervision, motivation, performance evaluation and control. Emphasis on industrial
selling. Development of professional selling elements such as understanding buyer behavior, building trust, effective communication,
leadership and teamwork skills, and the strategic selling process. Prerequisite: Bus-261.
Bus-364 Consumer Behavior (3)
Studies the ‘why’ of marketing; why consumers prefer certain products and services. Emphasizes behavioral science concepts in an
application-oriented environment as they relate to the process of consumption. Buying behavior and analysis. Perception, motivation,
learning, attitude structure and change, social influences and cultural forces relevant to buyer behavior and decision processes.
Prerequisite: Bus-261.
Bus-366 Marketing Research (3)
Explores the role of marketing research in analyzing new opportunities in the marketplace through hands-on practice. Effective oral
and written communication of research results is stressed. Topics include research study and instrument design, data collection and
analysis, primary and secondary data collection, sampling and statistical analysis. Prerequisites: Bus-261 and Math-222.
Bus-367 Retail Management (3)
Designed to familiarize students with retail management and career opportunities in the field of retailing. Analysis of retail markets.
Formulation of marketing programs in a variety of retail marketing situations. Product, price, communication, and distribution policies.
Implementation of strategies. Prerequisite: Bus-261.
Bus-368 Internet Business Models (3)
Overview of the marketing and technical aspects of e-commerce. Introduces the Internet, the World Wide Web, and related
technologies as they are used for the marketing, selling, and distribution of goods and services. Students develop an understanding
of opportunities and limitations and how to use these technologies to improve marketing practice. Students are introduced to basic
network concepts and protocols; how various markets (consumer, business-to-business, and government) make use of e-commerce.
Prerequisite: Bus-261.
Bus-371 Information Systems (3)
Survey of the information systems discipline, including information technology, telecommunications and networks, systems design
and development, and security/privacy issues. Improving organizational effectiveness through appropriate use of information system
resources.
Bus-385 Bio-Fuels Management (3)
See Sci-385.
Bus-399 Internship (1–3)
Students will take an internship as part of their program of studies in business. Students should consult with the director of business
and the Office of Career Services to obtain the undergraduate internship/practicum packet and review the required process. P/F.
Bus-400 Business Ethics (3)
A study of Christian ethics and practice in relationship to the conduct of business. Case studies are utilized to give skills in problem
analysis and the application of the Christian vision. Prerequisite: junior standing.
Bus-421 Tax Accounting (3)
Examination of present federal tax laws with reference to accounting principles and procedures applied to the preparation of tax
returns of individual and fiduciaries. Topics include gross income, capital gains and losses, non-business deductions, inventories and
bad debts. Prerequisite: Bus-221 or permission of instructor.
Bus-422 Auditing (3)
Methods of conducting various audits. Principles and procedures used to determine accuracy and reliability of financial records.
Preparation of the audit report. The auditor’s certificate. Prerequisite: Bus-221.
Bus-442 Information System Design and Development (3)
The activity of creating a new business information system. Systems investigation, analysis, design, implementation, maintenance
and review. Prerequisite: Bus-325 or 371.
Bus-443 Organizational Behavior (3)
A study of human behavior in organizational settings, the interface between human behavior and the organization, and the
organization itself. Topics include organizational culture, diversity, gender communication, rewards and punishment, work place
design, work teams, conflict management, leadership, total quality management and organizational development. Prerequisite: Junior
standing or higher.
Bus-446 Administrative Policy (3)
Designed to give the student practice in integrating the numerous theory courses in all phases of business management. In the role of
the top manager, responsible for the total enterprise, the student applies these theories to the solution of problems in practical
business cases. Decisions are made to direct the operation of a simulated business in a competitive market. Prerequisite: senior
standing.
Bus-461 Strategic Marketing (3)
Familiarizes student with concepts of market analysis and planning of direct practical relevance to the decision-making process.
Application of marketing management and strategic concepts in a case problem and market simulation format. Emphasis on
marketing planning, implementation of the marketing mix and utilization of market research information. Prerequisite: Bus-261.
Bus-481 Organizational Communication (3)
See CTA-481.