BUS-100--(3)
INTRODUCTION TO BUSINESS
This course will provide the student with the opportunity to develop concepts, attitudes, and ideas about the nature of business and the environment in which it operates. Types of business ownership, management, marketing, finance, accounting, human resources, labor-management relations, ethics and other related topics are covered. (3 contact hours)

BUS-105--(4)
SMALL BUSINESS MANAGEMENT
Studies fundamentals of the organization and operation of a small business. Examines the problems of initial decisions: location, planning, financing, legal concerns, marketing and managing the small business. (4 contact hours)

BUS-107--(2)
FUNDAMENTALS OF ACCOUNTING
This course is designed for two types of students: those with no high school or career accounting background who feel the need for introductory work prior to taking BUS 142 (Financial Accounting) and students that do not wish to take BUS 142, but would like to learn some accounting basics. Emphasis is placed on basic bookkeeping and accounting concepts. Topics will include: journalizing, posting, adjusting entries, financial statements, closing entries, and payroll. The course will also examine some accounting differences between a sole proprietorship, partnership, and corporation. This is a nontransfer course. (2 contact hours)

BUS-110--(3)
LEGAL ENVIRONMENT IN BUSINESS
A study of the modern legal and social environment of business, with emphasis on the regulation of business by government statutes, administrative regulations, and court decisions. Areas of concentration include: tort law, consumer protection law, employment law, labor law, and securities law. (3 contact hours)

BUS-120--(3)
BUSINESS MATHEMATICS
Prerequisite: Appropriate score on math placement test or MTH-090. This practical course covers mathematics of accounting, management, marketing, and finance. Topic coverage includes sales and property taxes, checkbook reconciliations, payroll, depreciation, trade and cash discounts, markup, review of financial statements, and both simple and compound interest calculations. (3 contact hours)

BUS-130--(3)
PRINCIPLES OF MARKETING
This course emphasizes key concepts and issues underlying the modern practice of marketing. It includes an analysis of consumer and industrial markets and development and operation of a marketing program emphasizing domestic marketing of manufactured goods. (3 contact hours)

BUS-131--(3)
PRINCIPLES OF RETAILING
This course examines the fundamentals that support the success of a retail business based on the five components of merchandising: planning, product, placement, price, and promotion. The student will learn the concepts behind effective strategic retail planning as practiced by different types of retail institutions: location selection, buying, selling, advertising, store management, pricing, customer services, and financing. Includes management of human resources and information systems. (3 contact hours)

BUS-133--(3)
SALESMANSHIP
This course focuses on the actual processes involved in the successful selling of products, services, and ideas to both organizational and final customer markets. The student will learn the principles and techniques used in prospecting and preparation, approaching, demonstrating, meeting objection, sale closing, and follow-up. Topics also include buying motives, sales psychology, and the attitudes and attributes of successful sales professionals. Applies to selling both tangible products and intangible services to both organizational and final customer markets. (3 contact hours)

BUS-134--(3)
INTERNATIONAL BUSINESS
This course introduces the student to the fundamentals of international marketing, analysis of international business opportunities, market entry strategies and finances, business in the global workplace, the impact of cultural environments on the decision-making process, and the impact of foreign economies on U.S. business. (3 contact hours)

BUS-135--(2)
PERSONAL FINANCE
This course introduces the topics associated with the management of personal financial affairs. The course deals with many topics that an individual must face in his or her lifetime, such as taxes, credit purchases, insurance, and investing. (2 contact hours)

BUS-136--(3)
BUSINESS LAW
This course provides an introduction to law, examining topics such as contracts, sales and bailments, agency, employment, real and personal property, partnerships and corporations, and the common law as modified by the Uniform Commercial Code (UCC). The case method and problem solving are used to show the legal problems affecting business contracts. (3 contact hours)

BUS-142--(4)
FINANCIAL ACCOUNTING
Prerequisite: Appropriate score on math placement test or MTH-090. This course introduces the basics of financial accounting with emphasis on accounting as an information system which aids in the decision-making process. The focus is on the analysis and classifying of accounting information necessary for the preparation of external general-purpose financial statements. Topics include transaction analysis, development of financial reports, the accounting cycle, accruals and deferrals, receivables, payables, payroll, promissory notes, inventory costing, plant assets and depreciation methods, corporate equity concepts, bonds payable, and present value. Students with no high school or career accounting background, who believe they need introductory work, should take BUS 107 prior to taking this course. (4 contact hours)

BUS-143--(4)
MANAGERIAL ACCOUNTING
Prerequisite: BUS-142. This second semester accounting course presents accounting as a system of producing information for the use of internal decision-makers. The course emphasizes the identification, accumulation, and interpretation of information for planning, controlling, and evaluating the performance of the separate components of a business. Topics include both job-order and process cost systems, cost-volume-profit analysis, budgeting, performance evaluation, differential analysis, capital investment analysis, and activity-based costing. (4 contact hours)

BUS-145--(3)
COMPUTER APPLICATIONS IN ACCOUNTING
Prerequisite: BUS-142. This course introduces the student to the use of a contemporary accounting software package, such as Peachtree. Through classroom discussions and laboratory exercises, the student will gain a practical knowledge of computerized accounting applications including accounts receivable, accounts payable, purchasing, invoicing, job costing, payroll, budgeting, and reporting. The course assumes a basic knowledge of personal computers, as well as a working knowledge of the accounting cycle. (4 contact hours)

BUS-148--(3)
INTRODUCTION TO FINANCE
Prerequisite: BUS-142. This course introduces corporate financial management. Topics include profit maximization, valuation theory, risk and return concepts, and techniques for managing current assets, fixed assets, and capital structure. (3 contact hours)

BUS-155--(3)
DISPLAY & VISUAL MERCHANDISING
Design and create merchandising displays to cultivate positive customer attitudes toward a store or department for the purpose of selling merchandise. (3 contact hours)

BUS-170--(3)
INTRODUCTION TO HUMAN RESOURCES
This course introduces the student to the policies and practices of employment agencies and personnel offices. Topics include recruiting, advertising, interviewing, counseling, placement, marketing, ethics, public relations, and labor law. (3 contact hours)

BUS-200--(3)
CONSUMER BEHAVIOR
Introduces the consumer and organization decision process in selection, acquisition, and use of products and services. Examines influences on consumer behavior that can be considered by marketers in developing marketing strategies and tactics. (3 contact hours)

BUS-215--(3)
EMPLOYEE TRAINING AND DEVELOPMENT
Provides experience for the human resources professional in developing, designing, implementing, and evaluating employee training and development programs. Covers skill-based and employee development training methods for both on-site and off-site training. (3 contact hours)

BUS-226--(3)
BUSINESS ETHICS
This case-oriented course introduces moral issues associated with industry and commerce. Major ethical systems are explored. Encourages ethical methodology. Note: Only three credit hours can be earned for either BUS-226 or PHI-226. Duplicate credit in both courses will not be awarded. (3 contact hours)

BUS-230--(3)
ADVERTISING
Covers advertising as an institution in society, a tool of marketing, and a process of mass communication. Explores the elements of developing effective advertising campaigns, including setting objectives, establishing budgets, creating messages, selecting media, and evaluating results. (3 contact hours)

BUS-231--(3)
PRINCIPLES OF MANAGEMENT
Examines the foundations and nature of managing both profit and nonprofit organizations in a dynamic global environment. Studies the major management functions of planning and decision making, organizing, leading, and controlling. Emphasis is placed on ethics, diversity and teamwork. The nature of authority, responsibility, and accountability along with 'line' and 'staff' organizations are also closely reviewed. (3 contact hours)

BUS-232--(3)
HUMAN RESOURCES MANAGEMENT
The Civil Rights Movement, federal manpower development programs, Fair Labor Standards Act, Social Security Act, and their impact upon management and personnel are explored. (3 contact hours)

BUS-233--(3)
INTERNSHIP
Prerequisite: Consent of instructor. Corequisite: Registration in BUS-237. Planned and supervised career field experience relating to the student's degree program. (3 contact hours)

BUS-235--(2)
PERSONAL DEVELOPMENT
Business psychology dealing with attitudes and concepts, including personal efficiency, human relations, motivation, and personality health for personal leadership are covered. (2 contact hours)

BUS-237--(1)
SEMINAR
Prerequisite: Consent of instructor. Corequisite: Registration in BUS-233. Discuss internship activities and issues, and development of professional attitude. Closes gaps between theory and on-the-job reality. (1 contact hours)

BUS-240--(3)
INTERMEDIATE ACCOUNTING I
Prerequisite: BUS-143. A study of the theory concepts and generally accepted accounting principles underlying the preparation of external accounting reports for corporate organizations. Topics include preparation of financial statements, the time value of money, cash, receivables, inventories, and plant and intangible assets. (3 contact hours)

BUS-241--(3)
INTERMEDIATE ACCOUNTING II
Prerequisite: BUS-240. Continuation of the study of generally accepted accounting principles underlying external financial reporting. Topics emphasized include current long-term liabilities, stockholders' equity, dilutive securities and earnings per share, investments and revenue recognition. Accounting for income taxes, pensions, leases, and the statement of cash flows are also covered. (3 contact hours)

BUS-242--(3)
COST ACCOUNTING
Prerequisite: BUS-143. Covers managerial accounting topics in more detail. Emphasizes the role of accounting in virtually all aspects of an organization. Topics include organizational strategy, quality control, internal cost allocations, product and service costing methods, cost control techniques, cost analysis, and budgeting. (3 contact hours)

BUS-243--(3)
FEDERAL INCOME TAXES
Prerequisite: BUS-143. Includes a comprehensive explanation of federal tax structure and training in application of tax principles to specific problems. Focuses on theory of tax law and the ability to identify tax problems. (3 contact hours)