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Bachelor of Arts in Business

Course Descriptions

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ACCT 215
Intermediate Accounting I
Accounting
3

Examination of financial accounting concepts, theories and practices to include the following topics: cash and receivables, inventory valuation and credit policy, fixed assets, and revenue and expense recognition

Prerequisites: BUSN 220

ACCT 225
Intermediate Accounting II
Accounting
3

Continuation of Intermediate Accounting I, studies the advances concepts and practices associated with liabilities and stockholders' equity, earnings per share, income tax allocation, financial statements reporting and financial statement analysis.

Prerequisites: ACCT 215

ACCT 235
Cost Accounting
Accounting
3

Studies costing, pricing, planning, and motivation. Topics include: cost accumulation, cost allocation, standard costs, product pricing, variance analysis, budgeting, transfer pricing, performance measurements, and short-term decision making.

Prerequisites: BUSN 220

ACCT 330
Auditing
Accounting
3

Examines financial auditing and other assurance services performed by accountants. Topics include: auditing standards, legal liability, internal control, sampling theory, auditing procedures for revenues and expenditures, the nature of evidence, and auditing techniques necessary for an independent auditor.

Prerequisites: ACCT 225

ACCT 340
Taxation
Accounting
3

Examines federal taxation for individuals and corporations. Topics include: an understanding of gross income, deductions, gains and losses, laws and procedures that apply to federal income taxation of individuals, partnerships, S-corporations, and C-corporations, and tax preparation

Prerequisites: BUSN 220

ACCT 430
Government & Not-for-Profit Accounting
Accounting
3

Surveys accounting standards, regulations and practices for governmental and not-for-profit organizations

BUSN 475
Special Topics
Business
3

Intensive examination of a selected area of study. Topics vary and are announced in advance. May be repeated for credit. Lecture, seminar, and/or team study.

BUSN 490
Independent Study
Business
3

An approved independent study option supervised by faculty in a directed area of scholarship. Study is conducted according to a learning contract between a chosen faculty member and the student.

BUSN 495
Internship
Business
3

Prerequisites: Junior or Senior standing

BUSN 491
Senior Capstone
Business Core
3

The integration and synthesis of knowledge and principles concerning all areas of business. Requirements include submission of a working business plan.

Prerequisites: Senior Standing

BUSN 340
Business Statistics
Business Core, Healthcare Management
3

Examines statistical theories, principles and concepts associated with business operations and processes. The course utilizes statistical methods and techniques to develop, implement and analyze business decisions designed to improve efficiency and productivity

Prerequisites: MATH 102 or 211 or equivalent.

BUSN 345
Corporate Finance
Business Elective
3

Studies the theories, concepts and practices of corporate finance including the topics of valuation, risk management, profits, performance measurements, assessing and implementing financing decisions, designing and implementing corporate finance policies and capital structures

Prerequisites: BUSN 320

ECON 290
Political Economy
Economics
3

Uses the tools of economics to examine decision-making in non-market institutions with a particular emphasis on government decision-making. Cross-listed with GOVT 290.

Prerequisites: ECON 120

ECON 320
Intermediate Microeconomics
Economics
3

Study the theory of demand, production, cost, and resource allocation in a market economy. Market structures are developed and various forms of market failure are analyzed; models of risk and uncertainty, factor pricing and income distribution.

Prerequisites: ECON 120

ECON 360
Entrepreneurship, Market Processes and Economic Growth
Economics
3

Theories of economic growth and development with a special emphasis on the role of entrepreneurship are applied to the problem of poverty particularly to underdeveloped economies. The interrelationships of economic, political, sociological, historical, theological and technological factors are examined.

Prerequisites: ECON 120 and ECON 230

ECON 450
History of Economic Thought
Economics
3

Examines the development of economic theory from ancient times to the present. Economic concepts in the Bible are discussed as well as contributions of Greece, Rome, the Middle Ages, and the Reformation with a particular emphasis on developments since the eighteenth century.

Prerequisites: ECON 230 and ECON 320

ECON 380
International Economics
Economics; Business Elective
3

Studies the principles, concepts, theories and implications of international economics from a trade and business perspective. Topics include: trade policy, restrictions, tariffs, immigration, exchange rate regimes, protectionism, regional trade agreements and impact on global trade.

Prerequisites: ECON 230

MGMT 440
Business Policy
General Management
3

Examines governmental regulations and discusses the factors that impact business interaction with governmental policies and institutions including the topics of public policy, social and environmental regulations, corporate responsibility, legal aspects of policy and sustainability.

Prerequisites: ECON 230

MGMT 290
Operations Management
General Management, Accounting
3

Planning, operating, and controlling production of goods and services.

Prerequisites: MATH 102

HRMT 220
Compensation
Human Resource Management
3

Investigates principles and current issues in compensation methods and systems.

HRMT 250
Training and Development
Human Resource Management
3

Examines training and development at all levels, from initial orientation to executive development. Discusses in-house training, using vendors, and developing partnerships with colleges and universities.

HRMT 260
Employee Evaluation Systems
Human Resource Management
3

Exploration of HR planning, selection, job placement, performance appraisal, and outplacement activities.

HRMT 330
Personnel Law
Human Resource Management
3

Students examine personnel laws and issues including the Civil Rights Acts of 1964 and 1991, FLSA, ADA, FMLA, ERISA, selected immigration laws, affirmative action, sexual harassment, and other issues of gender and racial/ethnic equity.

HRMT 340
Labor Relations and Collective Bargaining
Human Resource Management
3

Students explore the National Labor Relations Act and address collective bargaining concepts applicable in today's commercial enterprise.

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