Business Course Descriptions

Course Descriptions

ACCT-Accounting

ACCT2060. Financial Accounting (3)

An introduction to financial accounting in the business world. The emphasis is on the mechanics, basic terminology, and theoretical framework of double-entry bookkeeping, and how financial statements are prepared for external reporting. Emphasis is placed on creating the financial statements and includes topics related to inventory, receivables, long term assets, stocks and bonds.   

ACCT2070. Managerial Accounting (3)

An introduction to managerial accounting in the business world. The emphasis is on decision-making models in factory and service organization settings. Topics include cost flows in a factory environment, cost-behavior patterns, break-even analysis, lease or buy, make or buy, business contraction, and expansion of product lines. Considers the time value of money, with computer applications throughout. Covers financial statements for internal use, and the statement of cash flows. Prerequisites: ACCT2060

ACCT3010. Income Taxation (3)

Theory and application of the Federal Internal Revenue Code, regulations, revenue rulings, revenue procedures, and cases to individuals and sole proprietorships. Property transactions are covered together with the topics of gross income, deductions from gross income and losses, itemized deductions, losses and bad debts, employee expenses and deferred compensation, depreciation, cost recovery (ACRS and MACRS), depletion, amortization and inventory costs, non-taxable exchanges, section 1231 gains and losses, tax credits, and special tax computation methods. Prerequisites: ACCT2070 or instructor's permission. Offered: Alternate years

ACCT3040. Cost Accounting (3)

An in-depth study of cost accounting with a managerial emphasis. Topics include a review of ACCT2070 (Managerial Accounting) and job-order costing systems, process costing systems, standard costs, cost behavior, direct (variable) costing, joint-product costing systems, cost of by-products, cost allocation methods, and accounting for waste and spoilage. Prerequisites: ACCT2070 or instructor's permission. Offered: Alternate years

ACCT3094. Special Topics in Accounting  (1-3)

This course is designed to address specific accounting topics as designated by the Instructor of Record and approved by the Department Chair and/or Dean.

ACCT3510. Intermediate Accounting I (3)

A detailed study of the conceptual (theoretical) framework of external financial reporting and the financial statements utilized in external reporting (except the statement of cash flows). An in-depth study of certain current and non-current assets and liabilities. Topics include: basic theory, the income statement and statement of changes in retained earnings, the balance sheet, time value of money, cash and accounts receivable, inventories, fixed assets and depreciation, intangible assets, and current liabilities. Prerequisites: ACCT2070 or instructor's permission.

ACCT3520. Intermediate Accounting II (3)

A continuation of the study of certain current and long-term assets and liabilities begun in ACCT3510. Topics include: long-term liabilities, stockholders' equity, dilutive securities and earnings per share calculations, temporary and long-term investments, and computer spreadsheet applications. Accounting for pensions and post-retirement benefits, leases, statement of cash flows, and full disclosure. Prerequisites: ACCT3510 or instructor's permission.

ACCT3960. Internship in Accounting (3)

On-the-job accounting experience involving decision-making and problem-solving techniques, skills, and knowledge acquired in the classroom. This experience is under the supervision of both an accountant and professor.

ACCT4020. Auditing (3)

A study of professional ethics, accountants' legal liability, internal control, evidence, reporting, and an introduction to statistical sampling and EDP auditing. Topics include general, field work and reporting standards, as well as selected statements on auditing standards. An audit case is required. Prerequisites: ACCT3520 or instructor's permission. Offered: Alternate years

ACCT4510. Advanced Financial Accounting (3)

An in-depth study of business combinations and consolidated financial statements from a financial reporting perspective. Topics include: theory of business combinations (APBs 16, 17 and 18); accounting for business combinations under the pooling or purchase method, whether a statutory merger, statutory consolidation, acquisition of assets, or acquisition of stock, consolidated financial statements at date of acquisition or subsequent to date of acquisition, and special inter-company transaction eliminations in consolidations. Prerequisites: ACCT3520 or instructor's permission.      Offered: Alternate years

BSNS-Business

BSNS3010. Personal Finance and Stewardship (3)

A study and application of planning and organizing personal finances. The class will also discuss how students manage, and address the challenges of becoming good stewards of their gifts, talents, time and resources. Topics covered include education and experience, earning and spending, savings and debt, giving and tithing, taxes and insurance and social responsiveness. (See ECON3010) 

BSNS3030. Management Information Systems (3)

The course considers management information systems from the manager's viewpoint as well as that of the accountant and data processing professional. Topics include: introductory concepts, hardware and software resources, many common areas of application, and planning and developing management information systems. The areas of application include: financial information systems; information systems for marketing production, personnel, and managerial-decision models, and general office information systems.  Prerequisite: BSNS2170 or BSNS3170 or instructor's permission.

BSNS3094. Special Topics (1-3)

This course is designed to address specific business topics as designated by the Instructor of Record and approved by the Department Chair and/or Dean.

BSNS3170. Computer Applications in Business (3)

Key computer applications used in the business environment today will be covered. Topics covered include word processing, spreadsheets, databases, graphics, electronic communications, and the World Wide Web. In addition to understanding the individual computer applications, students will observe how the applications fit within the organizational information system structure. Prerequisites: Admission to the Adult and Professional Program. 

BSNS3220. Business Communication (3)

The course compares and contrasts business communications to other communication models. Both oral and written business communication topics will be covered. Attention will be given to communication through electronic business channels. Prerequisites: Admission to the Adult and Professional Program. 

BSNS3330. Mathematics for Business and Finance (3)

An applied course that examines mathematical principles in the context of business decision making. Mathematical topics will be applied to several functional areas including operations management, business forecasting, and finance. Other topics include the role of statistics, tables and graphs, data analysis, probability distributions, descriptive measures, and statistical inference, including sampling, hypothesis testing, confidence intervals, analysis of variance, quality control, and regression analysis.  Fulfills the General Education Mathematics Competency requirement. Prerequisites:  ACT Math score of 21, SAT Math score of 550, or Compass Algebra score of 50, or passed MATH0900 Essential Mathematics, or instructor/director permission; Admission to the Adult and Professional Program.

BSNS3410. Business Law I (3)

Study of the present day law of business in the United States as it relates to contracts, sales, agency, the legal environment, and selected topics. Ethical considerations and international topics are also discussed. 

BSNS3420. Business Law II (3)

Study of the present day law of business in the United States as it relates to corporations, agency, and negotiable instruments. Emphasis is also given to legal principles as they apply to partnerships, corporations, and non-corporate associations. Ethical considerations and international topics are also discussed. Prerequisites: BSNS3410 or instructor's permission. Offered: Alternate years 

BSNS3510. Principles of Marketing (3)

Study of marketing from the point of view of the business firm. Topics include the structure of the marketing system, the nature of marketing management, consumer behavior, marketing research, product policy, pricing policy, channels of distribution policy, promotion policy, and analytical techniques useful to marketing management. 

BSNS3640. Principles of Management (3)

Study of the functions and principles of management with emphasis on relationships between workers and management as well as between individual employees. Topics cover the areas of planning, organizing, directing and controlling personnel, and decision-making procedures and techniques. 

BSNS3650. Human Resource Management (3)

Strategic issues in managing human resources, developing and implementing human resource policies and procedures, human resource planning, job design, analysis and evaluation, staffing, compensation, performance appraisal, training and development career management, labor relations, and legal, ethical and global Human Resource issues. Prerequisites:  BSNS3640 or Director/instructor's permission.  Offered: Alternate years 

BSNS3710. Principles of Finance(3)

Introduction to financial management, including financial statement analysis, valuation of cash flows, capital budgeting, the time value of money, the concepts of risk and return, cost of capital, and applications of these concepts in the firm. Prerequisites: ACCT2060, ECON2410/ECON3410 and BSNS2330/BSNS3330 or ACT Math of 21 or instructor's permission. 

BSNS3810. Business Ethics (3)

This course covers the ethical aspects from a Christian perspective of management decision making which pose fundamental questions about executive decisions and the human impact of corporate power. 

BSNS3950. Field Experience in Business (1-3)

Designed to provide an introductory experience as a leader in various business settings. Consists of involvement in various community projects, both as an observer and as a participant. The component includes 30-40 hours per credit when completed. May be repeated for credit in a different setting. Prerequisite: Instructor's permission.

BSNS3960. Internship in Business (3)

On-the-job experience involving decision-making and problem-solving techniques, skills and knowledge acquired in the classroom. This experience is under the supervision of both a business professional and professor.   Prerequisites:  Director/instructor's permission.

BSNS4600. Global Business Strategies (3)

The course will cover: the structure of global operations; methods of entering international markets; cultural impact on business practices; legal and ethical impact on multi-international business; human resource management in international firms; and international movement of business factors. Prerequisites: BSNS3640 or Director/instructor's permission.  Fulfills a General Education Tier II Cross-Cultural Experience if taken with CLST1002L Intercultural Lab.

BSNS4670. Organizational Behavior (3)

A study of the effects of organizational structure and style on morale, productivity, and efficiency. Prerequisites: BSNS3640 or instructor's permission. Offered: Alternate years 

BSNS4690. Global Operations Management (3)

The course will cover the structure of global operations, and apply quantitative tools needed to make effective decisions. The interaction of operations within the organization will be studied. 

BSNS4980. Senior Seminar In Business (3)

Applications seminar requiring students to utilize various business concepts. The main emphasis of the course will be on entrepreneurial research projects, but additional topics of current interest in business will be covered. Prerequisites: Accounting, Business, Economics, Global Business, Management and Marketing majors with senior classification or instructor's permission. 

ECON-Economics

ECON1010. Personal Finance (3)

An introduction to personal economics decision making with emphasis on the financial choices faced by individuals in the build-up and management of net worth. Topics covered include education and experience, earning and spending, savings and debt, taxes and inflation, insurance, investments, and contracts.

ECON3010. Personal Finance and Stewardship (3)

A study and application of planning and organizing personal finances. The class will also discuss how students manage, and address the challenges of becoming good stewards of their gifts, talents, time and resources. Topics covered include education and experience, earning and spending, savings and debt, giving and tithing, taxes and insurance, and social responsiveness. (See BSNS3010)

ECON3410. Principles of Microeconomics (3)

A study of economics as it relates to the firm and other individual decision making units in the economy. Students will explore pricing policy, supply and demand issues, and economic drivers of consumer decision processes. Students will discuss the topics in the context of practical business settings. Prerequisites: Admission to the Adult and Professional Program.

ECON3420. Principles of Macroeconomics (3)

A study of economic issues as they relate to the economy as a whole. Topics include gross national product, national income, consumption, investment, inflation, and economic growth. Students will examine the issues in the context of current domestic and global economic policies. Prerequisites: Admission to the Adult and Professional Program.