BUSS101 - Contemporary Issues in Business

This course is designed to familiarize students with various aspects of the business world. Areas covered include: private enterprise, forms of ownership, legal aspects, management, marketing, human resources, operations management, labor relations, and finance. In addition, students become aware of how business functions are integrated into an organization to achieve specific goals.

BUSS201 - Financial Accounting

This course provides students with an applied knowledge of the fundamental accounting process and procedures used in business. Students learn how to identify and record business transactions. In addition, students learn how to create financial statements, as well as how to become intelligent users of financial information.

BUSS202 - Managerial Accounting

In this course, students gain experience in the development and use of information within an organization. Course topics include: cost terms; production costing; cost allocation for planning and control; cost behavior patterns; cost-volume-profit relationships; budgeting; inventory planning and control; pricing decisions; and aspects of investment decisions. Prerequisite: BUSS 201 with a grade C or better.

BUSS203 - Financial Management

This course provides an introduction to the fundamental concepts of finance. Various techniques of analysis that reveal the relationships of risk, return, and value are demonstrated. Topics include: financial reporting; long- and short-term forecasting; managing working capital; capital budgeting; and the nature of corporate securities and debt-equity mix. Prerequisites: BUSS 101, HEM 101, FASH 101, SMGT 102; BUSS 202 with a grade C or better; ECON 102.

BUSS204 - Federal Income Taxation

This course provides students with a basic understanding of fundamentals of federal income tax laws as they apply to individuals, businesses, and not-for-profit taxable entities. It explores the broad range of tax topics, emphasizing the role of taxation in business decision-making process, tax research, and tax planning. Prerequisite: BUSS 201

BUSS205 - Legal Environment of Business

This course provides a working knowledge of everyday law as it applies to business and personal needs. The focus is primarily on contract law and property law.

BUSS207 - Fundamentals of Financial Planning

This course provides the foundation for understanding and using financial planning techniques. This framework is the basis for all financial decisions large and small. Topics covered are personal financial planning, consumer credit, budgeting, investments, and banking procedures. Risk analysis regarding portfolio management and tax liabilities is also examined.

BUSS208 - Financial Statement Analysis

This course examines financial statements and other financial reports with a view towards using accounting information in making investing, lending and other potential management decisions. Students explore methods of constructing, comparing and analyzing these statements and reports and the various use of such analyses. Prerequisite: BUSS 202 with a grade C or better.

BUSS209X - Computerized Financial Applications

This hands-on course is designed to provide students with a fundamental knowledge and understanding of computer applications in business. Strong emphasis of the course is on building competencies in industry-standard spreadsheet and database software applications.

BUSS210X - Federal Income Taxes

This course provides students with a basic understanding of fundamentals of federal income tax laws as they apply to individuals, businesses, and not-for-profit taxable entities. It explores the broad range of tax topics, emphasizing the role of taxation in business decision-making process, tax research, and tax planning. Prerequisite: BUSS 201Formerly - BUSS204

BUSS212 - Management Information Systems

This course takes a managerial approach to information technology concepts and applications. Given the pervasiveness of computer technology in today's world, professionals in various fields of endeavor often have a major responsibility for determining their organization's information needs and for designing and implementing information systems that support those needs. Students study concepts and issues related to information technology with the goal of understanding how it can be effectively used to improve their organization's over­all effectiveness and increase its level of success. Prerequisite: BUSS 101, HEM 101, SMGT 102, or FASH 101.

BUSS220 - Marketing

In this course, fundamentals of the nature of marketing are presented and evaluated for specific functions and institutions. Policies and practices as applied generally to marketing research involve product development, selection, channels of distribution buying and physical distribution selling. Pricing under competitive conditions, social benefits of competition and government regulations are included. Prerequisites: BUSS 101, HEM 101, FASH 101, or SMGT 102; ECON 101.

BUSS221X - Marketing & Society

This course aims to provide students with an appreciation of the positive and negative effects of marketing on society. The course will engender students with a critical understanding of the applications of marketing beyond commercial marketing and to instill an appreciation of marketers' ethical responsibilities to organizations and to society. The course will also consider the undesirable consequences of marketing, such as encouraging overconsumption and materialism, and especially the commercialization of childhood. Students will examine ethical concepts and to learn how marketers can use them to resolve moral dilemmas, to understand consumer marketing issues, and to apply ethical reasoning to guide marketers in their pursuits to persuade customers to practice ethically-sound consumer behavior. The course will also aid the student in becoming a more aware and intelligent consumer. This course fulfills the Area of Inquiry - Moral and Ethical.

BUSS224 - Organizational Behavior

In this course, students study individuals within the context of the organization using a behavioral approach. Group dynamics and intergroup dynamics are emphasized in relation to productivity and work satisfaction along with the examination of specific aspects of organizations that influence behavior. Areas covered include: structure, leadership, and change. Teaching modalities include case studies and role-playing. This is a writing intensive course. Prerequisite: PSYC 101 or SOC 101.

BUSS231 - Entrepreneurship & Venture Creation

Entrepreneurship drives global innovation and economic growth. This course exposes business students to the study of entrepreneurship and the venture creation process. Topics include analyzing new business opportunities, developing business propositions, new venture planning and financing, marketing activities, financial controls, and other topics relevant to the entrepreneurial process. Students interact with faculty, local entrepreneurs, and small business owners/managers. As a culmination activity of this course, students are responsible for the development and presentation of a business plan. Prerequisite: BUSS 101.

BUSS232 - Operations Strategy

Operations strategy typically examines how operations can be used as sources of competitive advantage. This class will focus on understanding the need of formulating an operational strategy (long-term plan) and making strategic (important) operational decisions. The old view of operations management as the task of maintaining a comparatively static production or service facility has given way to one characterized by a need for renewed flexibility, relentless improvement, and the development of new capabilities at the operating unit level. As a result of this changing environment, the skills required of operations managers have changed as well. The course is based mostly on case studies supported by conceptual frameworks.

BUSS233 - American Enterprise Experience

This course studies the American enterprise experience from colonial times until the present. The course touches upon the business component of the American experience beginning with the individual artisan-merchant through the great innovators and organizers of the 19th and 20th centuries and beyond. The historical events, cultural changes, social upheavals, and political shifts that have influenced the development of the American business environment are the core of the study. Prerequisite: BUSS 101, HEM 101, FASH 101, or SMGT102

BUSS235 - Ethics in Business

This course introduces students to ethical analysis in its application to management. A presupposition of the course is that ethical considerations are an integral part of effective management practices. Prerequisite: BUSS 101, HEM 101 FASH 101, or SMGT 102

BUSS236 - Career Development & Planning

This course introduces students to career planning and highlights how students can be more entrepreneurial as they look to the future. This course is also designed to prepare students for the process of acquiring an internship and developing their long-term career goals. Students assess their personal background; practice finding career opportunities through the job search process; develop a cover letter, resume, thank you letter, and complete a job application; participate in a mock interview; and demonstrate how to deal with interpersonal situations found in the workplace. This course also focuses on workplace interactions including employee communication, management and leadership, the art of self-marketing, team building, conflict management, problem solving in the workplace, portfolio development, planning for successful meetings, and strategies for effective negotiation. Visits to employment locations and participation in networking sessions are a vital component of this course. Prerequisite: Sophomore standing

BUSS237 - Contemporary Global Leadership

In this course, students analyze what it means to be a global leader in the 21st century and identify the skills necessary to be successful in an increasingly global business climate. Students explore this question personally, collectively, and globally in a creative and collaborative atmosphere. Students examine classic as well as contemporary theories of leadership and how they apply to the dynamic global business culture. The course provides students with the opportunity to acquire perspectives and skills essential to successful management in the emerging markets that are increasingly becoming key contenders in world commercial enterprise. Prerequisite BUSS 224.

BUSS301 - Intermediate Accounting I

This course builds on concepts developed in Financial Accounting. Concentration is on the application of Generally Accepted Accounting Principles (GAAP) and International Financial Reporting Standards (IFRS) to the preparation of financial statements with an in-depth review of cash, receivables, inventories, and plant assets. The course also covers the concept of the time value of money and the application of present value techniques to accounting valuations. Prerequisite: BUSS 202 with a grade C or better.

BUSS302 - Intermediate Accounting II

This course is designed to continue the concepts of financial accounting and present a more thorough analysis of the requirements of the Financial Accounting Standards Board. Included in this course are earnings per share calculations, lease accounting, and pension accounting. The cash flow statement is also studied. Prerequisite: BUSS 301 with a grade C or better.

BUSS303 - Cost Accounting

Methods of identifying labor and material costs, and of allocating overhead as applied to job order, process, and standard cost systems are studied in this course, as are budgetary controls and the reporting procedures used by management. Prerequisite: BUSS 202 with a grade C or better.

BUSS304 - Working Capital Management

This course explores working capital management, credit management, working capital funding, and the major sources of financing debt and equity. Students undertake financial analyses of theoretical models and real-world firms and organizations, recommend financing strategies, and present their findings by using management reporting methods. Prerequisite: BUSS 203.

BUSS305 - International Accounting

This course addresses significant accounting matters experienced by multinational companies. Accounting matters include currency transactions and translational transfer price, and management planning and control. Prerequisite: BUSS 301 with a C or better.

BUSS306 - Accounting Information Systems

This course provides an understanding and appreciation of accounting information systems. The course teaches conceptual, analytical, and technical skills necessary to work efficiently and productively as an accountant in a computerized business information environment. The functions of Accounting Information Systems are explored from the perspective of financial accounting, managerial accounting, auditing, and tax. The course involves several hands-on exercises in Microsoft Access and Microsoft Excel to develop database and spreadsheet skills. Prerequisite: BUSS 202 with a "C" or better.

BUSS307 - International Finance

This course studies the ways and means to reduce financial risk involved in international financial management. The course deals with the interrelationship between the international monetary environment and financial planning for corporations with overseas operations. It analyzes the effects on international financial planning of such factors as exchange rate fluctuations, currency restrictions, and tax regulations. It intensively examines financial aspects of multinational business including foreign investment, trade, and transfer of funds. Prerequisite: BUSS 203.

BUSS308 - Government & Not-for-Profit Accounting

This course introduces financial accounting and reporting issues related to state and local government and non-profit organizations, including universities and health care facilities. Prerequisite: BUSS 201 with a grade C or better.

BUSS309 - Fraud Examination

This course covers techniques for identification and detection of asset misappropriation schemes and fraudulent financial statements, who commits fraud and why, and controls to prevent and detect problems. Prerequisite: BUSS 201.

BUSS311 - Investments

This course explores fundamentals of investing. The strategies used to create money from financial capital are thoroughly examined. Fnancial instruments such as stocks, bonds, mutual funds, futures, options, and commodities are explored. The measurement tools used to assign risk and rate of return, performance, and value are covered. Students learn how to develop, analyze, and maintain a portfolio. Regulatory and ethical issues are examined and considered in the decision-making process. Prerequisite: BUSS 201 with a C or better.

BUSS312 - Risk Management

The basics of risk management are covered in this course. Problems of liability and personal loss exposures of a business are examined. Private insurance programs such as health and life insurance, and employee benefit plans are examined and assessed. Prerequisite: BUSS 203.

BUSS313 - Business Negotiations

This course examines various negotiating tactics and techniques as they relate to different situations and environments. Particular attention is paid to buyer-seller communications, including negotiations of contracts and agreements. Students study the strengths and weaknesses of strategies used by both buyers and sellers. Prerequisites: BUSS 201, BUSS 220 and MATH 104.

BUSS315 - Emerging Global Markets

This course focuses on developing skills, strategies and insights crucial to conducting successful business operations in the emerging markets of Asia, Latin America, Eastern Europe and Africa including the BRIC countries of Brazil, Russia, India and China. Globalization offers these countries the opportunity for unprecedented economic development. By participating in the international marketplace, emerging countries increase their chances of raising wages and incomes, accumulating wealth, and reducing poverty. These countries also provide opportunities for companies, mostly from developed countries, to extend their markets. In this course, students study the institutions of emerging markets that are relevant for managers; explore the differences in the contexts and roles of various actors (such as the government and NGOs); analyze opportunities and risks presented by emerging markets; and analyze the strategies of firms dealing with emerging markets.

BUSS319X - Cost Accounting

Methods of identifying labor and material costs, and of allocating overhead as applied to job order, process, and standard cost systems are studied in this course, as are budgetary controls and the reporting procedures used by management. Prerequisite: BUSS 202 with a grade C or better.

BUSS320 - Consumer Behavior

This course examines the behavior of individuals and markets in relation to the purchase decision, including post-purchase evaluation and con­sumption. A behavioral science approach is taken. Prerequisite: BUSS 220.

BUSS321 - Property and Liability Insurance

This course explores the fundamentals of commercial property and liability insurance including contracts, rating, underwriting, regulation and financial analysis of insurers. Prerequisite: BUSS 203.

BUSS322 - Marketing Communications

This course focuses on a broad view of advertising, dealing with its planning, creation, and execution in relation to the marketing cycle. Topics include: organization and operation of the advertising agency; publicity; public relations; behavioral sciences as applied to advertising; budgeting; and planning. Prerequisite: BUSS 220.

BUSS323 - Retirement Planning & Employee Benefits

This course provides the students an understanding of the retirement planning process. Students develop an ability to counsel others on retirement and employee benefit decisions. Topics covered are social security, qualified retirement plans, corporate profit sharing plans, health insurance, group life insurance, group disability insurance, and deferred compensation. Prerequsite: BUSS 203.

BUSS324 - E-Business

This course provides students with a broad overview of the concepts and principles of e-business. This knowledge is increasingly important for all students, regardless of their area of concentration, because traditional businesses and arts organizations are becoming hybrids by adding an online presence to their existing structure. Topics discussed include a definition of e-business, online management strategies, distribution channels, privacy and security issues, and cyberlaw, among others. Students develop an e-business plan and webpage.

BUSS325 - Sales Principles

This course analyzes salesmanship in modern business with emphasis placed on the principles and techniques of individual selling styles in both retail and wholesale markets. Topics covered include: dramatization of the sale presentation; the selling role; buyer characteristics and motivations; modern sales practices; corporate sales planning; sales-force policies; time and territory management; forecasting, budgeting; and expense control. Prerequisite: BUSS 220.

BUSS327 - Life, Health, and Disability Insurance

This course study financial implications of death, disability and retirement, as well as the types of life insurance and annuity contracts and their uses. Regulations of life and health insurers, insurer operations and functions, legal aspects, group and individual life and health insurance products including medical, disability income and long-term care policies are covered. Prerequisite: BUSS 203.

BUSS328 - Entertainment Marketing

This course will provide students with a framework for understanding the dynamics of several major sectors within the entertainment industry. We will compare and contrast successful entertainment marketing strategies with traditional product-based companies. Entertainment Marketing surveys the strategy, techniques and communication media employed to market the range of entertainment available to the American audience. The course examines the organizations and people who conceive, create and distribute video, film, print, interactive and new technology within the framework of the entertainment promotion landscape. The course demonstrates how advertising, publicity, promotion, research and overall marketing campaigns are created and the impact on the creative and business operations of entertainment companies.The objective of this course is to give students an understanding of the marketing issues faced by entertainment companies, highlighting the experiential nature of the products and the fast-pace of change within the industry. Prerequisite: COM216 or COM302

BUSS329 - New Product Development

New products and services are crucial to successful growth and increased profits in many industries. A major goal of this course is to help students learn to use an analytic decision-making approach in developing and marketing new products and services that meet customer needs in the consumer, industrial, and service settings. At the end of the course, the student should understand the role of decision models in analytic marketing decision-making; be able to follow the basic steps in opportunity identification, design, testing, and implementation; and know how to read and interpret new product and service market research. Prerequisite: BUSS 220.

BUSS330 - Managing Change

This course examines the unique problems associated with managing organizations during mergers, reorganizations, and other times of change. Strategies to cope with change, as well as induce it, are examined. Prerequisite: BUSS 224.

BUSS331 - Money and Capital Markets

This course offers an extensive examination of both money and capital markets. Students get “hands-on” experience evaluating long and short-term instruments. To connect theory to practice, students conduct technical and financial analyses. The basic characteristics of these markets and their contribution to the portfolio are explored. The case method is used to provide students with “real world” decision-making situations. Prerequisite: BUSS 203.

BUSS332 - Cross Cultural Management

This course explores the process of cross-cultural man­agement and the challenges of working internationally. The course focuses on international organizational behavior and human resource issues and practices in global organizations. The course is divided into three parts. The first focuses on understanding the cultural roots of behavior in organizations, the second on the Organizational Behavior and Human Resource Management issues that are relevant to international managers, and the third seeks to prepare students for international assignments. Prerequisite: BUSS 224.

BUSS333 - Estate Planning and Trust

This course provides students with the knowledge base and analytical skills needed for effective financial planning and administration. Topics include wills, lifetime transfers, trusts, gifts, estate reduction techniques, tax implications in estate planning, business and inter-family transfers, dealing with incompetency, post mortem techniques, and the role of fiduciaries. Prerequsite: BUSS 204.

BUSS334 - Nonprofit Management

Managing in the nonprofit sector is different than in the for-profit sector. In this course students explore businesses that do not intend to maximize profit and retain it for future expenditures. Managers must operate under more regulated conditions and must be well prepared to interact within the public sector. Not-for-profit managers must be well versed in public policy and other regulations that affect them. Students engage in projects with non-profit organizations. Prerequisite: BUSS 101, HEM 101, FASH 101, or SMGT 102

BUSS335 - Business & Society

This course explores the effects of business decisions upon soci­ety. Students examine the relationships between business, government, and society, and how each entity must coexist with the other. Ethical issues and public policy are considered when making business decisions. This is a writing intensive course. Prerequisites: BUSS 101, HEM 101, FASH 101, or SMGT 102 ; Junior standing.

BUSS336 - Human Resource Management

This course examines the staffing function of management including planning, recruitment, selection, training, motivation, appraisal, compensation, labor laws, and organizational development. The course also addresses current issues affecting the human resource manager, including the changing work force and need to increase productivity, as well as changes in the area of unions and affirmative action. Both class discussions and case studies are used to prepare students for the personnel and related tasks involved in a management position. Prerequisite: BUSS 224.

BUSS337 - Managing the Growing Company

This course focuses on the challenges and opportunities of managing a growing entrepreneurial venture. Using practical management techniques, students address the management of rapidly growing entrepreneurial firms. Through a variety of learning activities, including case studies, reading, and visiting entrepreneurs, students examine companies, often family-run, during dynamic transition. The course specifically addresses the challenges faced by companies in various stages of growth and the exceptional challenges of rapid growth. Prerequisites: BUSS 201 & BUSS 231.

BUSS339X - The World of Apps

This course is designed to introduce the business world of apps and provide an overview of recent and near-future developments in the realm of mobile technology. We will explore the best 30 to 50 apps in the world today, address new technologies and platforms, new trends and business models for mobile. We'll learn how to imagine, design, and build a prototype/wireframe of an app. No prerequisites. Basic understanding of technology. Must have a smart phone.

BUSS401 - Advanced Accounting

This course examines specialized topics in financial accounting. Problems associated with the partnership form of business organization, including partnership formation, division of income and losses, changes in ownership, and partnership liquidation are reviewed. Topics also include the subject of business combinations with emphasis on consolidated financial statements of parents and subsidiaries and elimination of intercompany transactions, accounting for foreign operations, and fund accounting as it relates to municipalities. Prerequisite:BUSS 302.

BUSS403X - Advanced Accounting

This course examines specialized topics in financial accounting. Problems associated with the partnership form of business organization, including partnership formation, division of income and losses, changes in ownership, and partnership liquidation are reviewed. Topics also include the subject of business combinations with emphasis on consolidated financial statements of parents and subsidiaries and elimination of intercompany transactions, accounting for foreign operations, and fund accounting as it relates to municipalities. Prerequisite:BUSS 302.

BUSS404 - Auditing

This courses examines the impact of auditing on constituencies external and internal to organizations, especially stockholders and management. Students examine the role of both the independent public accountant and the internal auditor, and study various control and reporting techniques involved in auditing. Prerequisites: BUSS 302, BUSS 303, and Senior standing.

BUSS405 - Accounting Theory

This course develops an understanding of generally accepted accounting principles and of the underlying theory upon which they are based, essentially through study and analysis of publications of the American Institute of Certified Public Accountants and other professional bodies. This course further emphasizes current developments in accounting thought. Prerequisites: BUSS 302, BUSS 303, both with a C or better, and senior standing.

BUSS406 - Financial Strategy

This is a capstone course utilizing lecture, discussion, and case analysis to define the process of financial management. The course of study presents the concepts of the advanced capital budget centering on decision-making concerning capital structure, dividend policy, leasing, mergers and acquisitions, reorganization, and international finance and exchange rates. Prerequisite: BUSS 203 with a grade C or better & senior standing.

BUSS418 - Special Topics in Accounting

This course provides students with an opportunity to study topics of special interest, which may vary each time the course is offered. Prerequisites: Permission of Department Chair, and Senior standing.

BUSS420 - Marketing Research

This course examines the process and tools involved in collecting, coding, and analyzing data. The course further integrates the application of computer software in compiling and interpreting statistical data in relation to marketing decisions, such as those related to market segmentation and distribution. Prerequisites: BUSS 220, MATH 208.

BUSS422 - Global Marketing

The complexity of operating in the global marketplace makes many demands on the marketer. The globalization of marketing takes place after the company has international experience in multiple markets. The three fundamental areas of corporate globalization are covered in this course: (1) integrate sourcing, production, and marketing; (2) allocate resources to achieve a balanced portfolio and growth; and (3) coordinate marketing activities across countries and regions. Importing, exporting, and licensing considerations are explored. Prerequisite: BUSS 220 with a C or better.

BUSS425 - Special Topics in Entrepreneurship

This seminar offers an in-depth exploration of advanced entrepreneurship topics of current interest and importance. Using case studies and actual entrepreneurial ventures, students explore entrepreneurship with a focus on leadership, marketing, development, management, and growth of new business ventures. Students learn the practical skills needed to succeed as an entrepreneur and how to apply best practices for planning, initiating, and growing new companies. The course also emphasizes the analysis and evaluation of actual entrepreneurial ventures. Subjects vary from semester to semester. Prerequisites: BUSS 337 and Senior standing.

BUSS432 - Marketing Strategy

This course is designed to facilitate the ability to formulate and implement marketing strategy. The course integrates topics covered in other marketing classes. As part of the learning experience, students engage in a simulation program with teams taking charge of a company within a competitive environment. Prerequisite: BUSS 220 with a C or better.

BUSS440 - Business Policy

This capstone course requires students to apply a broad knowledge of management and administrative techniques to specific situations. An emphasis is placed on strategy formulation and implementation. The case study method is used. This course culminates in a formal professional presentation to members of the advisory board. This is a writing intensive course. Prerequisite: Senior standing, Marketing/Management or Accounting/Finance Majors.

BUSS497X - Mgmt, Mrkt & Hem Internship & Seminar

The internship is scheduled to take place during the summer before the senior year (juniors are permitted with permission). Students serve as interns for a total of 144 hours over a 12-week period, done concurrently with on-line course work as shown in the curriculum for each program. Detailed reports, a journal, and other written requirements are submitted during and at the conclusion of the internship. The internship supervisor monitors each student's performance and visits each internship site as needed. Prerequisites: Junior or Senior standing, and a 2.0 cumulative average in all business prefix courses. Separate sections are offered for different business majors.

BUSS498 - Business Internship Seminar

A critical component of the internship experience is participating in a weekly seminar where students discuss and reflect on their experiences to gain a broader view of the workplace, contemporary issues and organizational trends, as well as their own developing abilities and career interests. This one credit course covers professional issues as they arise during the student's internship. Some of the topics covered include: supervision, boundary issues, self-care, stress management, and professionalism. Students are required to write a weekly reflective journal on their internship experience. Separate sections are offered for different business majors. Must be taken concurrently with BUSS 499.

BUSS499 - Business Internship

The internship is scheduled to take place during the senior year. Students serve as interns for a total of 144 hours over a 12-week period, done concurrently with on-campus course work as shown in the curriculum for each program. Detailed reports, a journal, and other written requirements are submitted during and at the conclusion of the internship. The internship supervisor monitors each student's performance and visits each internship site as needed. Prerequisites: Junior or Senior standing, and a 2.0 cumulative average in all business prefix courses. Separate sections are offered for different business majors. Must be taken concurrently with BUSS 498.