School of Business

Business and Economics Courses - Undergraduate

  • BUS-A 201 Introduction to Financial Accounting (3 cr.) P: completion of 26 credit hours. Concepts and issues of financial reporting for business entities; analysis and recording of economic transactions.
  • BUS-A 202 Introduction to Managerial Accounting (3 cr.) P: BUS-A 201 Concepts and issues of management accounting; budgeting; cost determination and analysis.
  • BUS-A 311 Intermediate Accounting (3 cr.) P: BUS-A 202 Theory of asset valuation and income measurement. Principles underlying published financial statements including consideration of enterprise assets and liabilities.
  • BUS-A 312 Intermediate Accounting (3 cr.) P: BUS-A 311. Application of intermediate accounting theory to problems of accounting for economic activities, including long-term liabilities, corporations, earnings per share, tax allocation, pensions, and leases. Also covered are the statement of changes in financial position, and inflation accounting.
  • BUS-A 325 Cost Accounting (3 cr.) P: BUS-A 202. Conceptual and technical aspects of management and cost accounting. Product costing; cost control over projects and products; profit planning.
  • BUS-A 328 Introduction to Taxation (3 cr.) P: BUS-A 202 or consent of instructor. Internal Revenue Code and regulations. Emphasis on the philosophy of taxation, including concepts, exclusions from income, deductions, and credits.
  • BUS-A 339 Advanced Income Tax (3 cr.) P: BUS-A 328. Internal Revenue Code and regulations; advanced aspects of income, deductions, exclusions, and credits, especially as applied to tax problems of partnerships and corporations.
  • BUS-A 380 Professional Practice in Accounting (3-6 cr.) P: junior or senior year standing in major area and consent of instructor. Provides work experience in a cooperating firm or agency. Comprehensive written report required. Grades of S or F are assigned by faculty.
  • BUS-A 422 Advanced Financial Accounting (3 cr.) P: BUS-A 312 Generally accepted accounting principles, as applied to partnerships, business combinations, branches, foreign operations, and nonprofit organizations. Particular emphasis on consolidated financial statements.
  • BUS-A 424 Auditing (3 cr.) P: BUS-A 312. Public accounting organization and operation; review of internal control, including EDP system; verification of balance sheet and operating accounts; statistical applications in auditing.
  • BUS-A 490 Independent Study in Accounting (1-3 cr.) P: consent of instructor.
  • BUS-D 301 The International Business Environment (3 cr.) P: ECON-E 201, ECON-E 202, 56 cr. hours. The national and international environmental aspects of international business. Examines the cultural, political, economic, systemic, legal-regulatory, trade, and financial environments; and how they affect the international business activities of firms in the United States and, selectively, in other countries.
  • BUS-D 302 International Business: Operations of International Entersprises (3 cr.) P: BUS-D 301 The administration of international aspects of business organizations through an examination of their policy formulation, forms of foreign operations, methods of organization and control, and functional adjustments.
  • BUS-F 151 Personal Finances of the College Student (3 cr.) Introduction to the basic planning tools and concepts for college-age financial literacy.  Emphasis on financial decisions and challenges facing a typical college student.  Topics include, careers, goal setting, budgeting, tax planning and credit, including options for financiing higher education.  Foundation of the Financial Literacy Curriculum.
  • BUS-F 301 Financial Management (3 cr.) P: Admission to BUS, 56 cr., BUS-A 202, ECON-E 201, ECON-E 202, ECON-E 270. Conceptual framework of the firm’s investment, financing, and dividend decision; includes working capital management, capital budgeting, and capital structure strategies.
  • BUS-F 302 Financial Decision Making (3 cr.) P: BUS-F 301. Application of financial theory and techniques of analysis in the search of optimal solutions to financial management problems.
  • BUS-F 420 Equity and Fixed Income Investment (3 cr.) P: BUS-F 301. Conceptual and analytical frameworks for formulating investment policies, analyzing securities, and constructing portfolio strategies for individuals and institutions.
  • BUS-F 480 Professional Practice in Finance (3-6 cr.) P: junior or senior standing in major area and consent of instructor. Work experience is offered in cooperating firms and agencies. Comprehensive written report required. Grades of S or F are assigned by faculty.
  • BUS-F 490 Independent Study in Finance (1-3 cr.) P: Consent of instructor. Supervised individual study and research in a student’s special field of interest. The student will propose the investigation desired and, in conjunction with the instructor, develop the scope of work to be completed. Written report required.
  • BUS-F 494 International Finance (3 cr.) P: BUS-F 301 or equivalent. Covers the international dimension of both investments and corporate finance. Develop strategies for investing internationally, including lodging exchange rate risk, adjusting to client preferences and home currencies, evaluating performance, estimating a corporation’s exposure to real exchange rate risk, strategies to hedge risk or to dynamically adjust to shocks, and reasons for a corporation to hedge. Also covers international capital budgeting, multinational transfer pricing, and international cash management.
  • BUS-J 401 Administrative Policy (3 cr.) P: BUS-F 301, BUS-M 301, BUS-P 301, BUS-Z 302. Administration of business organizations — policy formulation, organization, methods, and executive control.
  • BUS-J 404 Business and Society (3 cr.) P: Senior standing. Intellectual, philosophical, and scientific foundations of business. The business dynamic; its role in the evolution of enterprise and society from the small and simple to the large and complex; structure, discipline, and goals of a business society.
  • BUS-K 201 The Computer in Business (3 cr.) Introduction to digital computers and illustrations of their use in business. Stored program concept, types of languages, instruction in a special language, utilization of Business Computing Center. Impact of computers upon business management and organization. Note: Student may receive credit for only one of BUS-K 201, CSCI-C 201, and CSCI-C 301.
  • BUS-K 302 Introduction to Management Science (3 cr.) P: BUS-K 201 or equivalent. An introductory management science course with a forecasting component of approximately 25 percent of the course. Topics covered include multiple regression, smoothing techniques, linear programming, integer programming, statistical decision theory, simulation and network analysis; coverage may also include inventory theory, Markov process, and goal programming. heavy emphasis on the application of these topics to business decision making using computer.
  • BUS-L 201 Legal Environment of Business (3 cr.) P: sophomore standing. Emphasis on the nature of law by examining a few areas of general interest: duty to avoid harming others (torts), duty to keep promises (contracts), and government regulation of business (trade regulation). Credit not given for both BUS-L 201 and BUS-L 302.
  • BUS-L 303 Commercial Law II (3 cr.) P: BUS-L 201. Covers the law of ownership, forms of business organization, commercial paper, and secured transactions. For accounting majors and others desiring a rather broad and detailed knowledge of commercial law.
  • BUS-L 406 Employment Problems and the Law (3 cr.) P: BUS-L 201. Current legal problems in the area of employment. Topics include race and sex discrimination, harassment, the American with Disabilities Act, employment at ill, privacy issues such as drug testing, and limits on monitoring and testing.
  • BUS-M 301 Introduction to Marketing Management (3 cr.) P: Admission to BUS, 56 cr., ECON-E 201, ECON-E 202, BUS-A 201, BUS-A 202. Overview of marketing for all undergraduates. Marketing planning and decision making, examined from firm’s and consumer’s points of view; marketing concept and its company-wide implications; integration of marketing with other functions. Market structure and behavior and their relationship to marketing strategy. Marketing systems viewed in terms of both public and private policy in a pluralistic society.
  • BUS-M 401 International Marketing (3 cr.) P: BUS-M 301. Covers world markets, their respective consumers, and their political/economic marketing environments. Examines the marketing issues required to meet the product, promotion, price, and distribution demands of a world market. Although the course has a global orientation, issues specific to exporting are discussed.
  • BUS-M 405 Buyer Behavior (3 cr.) P: BUS-M 301. Description and explanation of consumer behavior in retail markets. Topics include demographic, socioeconomic, psychographic, attitudinal, and group influences on consumer decision making. Applications to promotion, product design, distribution, pricing, and segmentation strategies.
  • BUS-M 415 Advertising and Promotion Management (3 cr.) P: BUS-M 301. Basic advertising and sales-promotion concepts. The design, management, and integration of a firm’s promotional strategy. Public policy aspects and the role of advertising in marketing communications in different cultures.
  • BUS-M 450 Marketing Strategy (3 cr.) P: BUS-M 301, BUS-M 303, BUS-M 405, and senior standing. Ideally taken in student’s last semester. Elective capstone course for marketing majors. Draws on and integrates materials previously taken. Focuses on decision problems in marketing strategy and policy design, and application of analytical tools for marketing and decision making. Note: course is restricted to students in marketing concentration.
  • BUS-M 480 Professional Practice in Marketing (3-6 cr.) P: BUS-M 301 and permission of instructor. Work experience is provided in cooperating firms and agencies. Comprehensive written report required. Grades of S or F are assigned by the faculty.
  • BUS-M 490 Special Studies in Marketing (3-6 cr.) P: BUS-M 301 and permission of instructor. Offers supervised individual study and research in the student’s field of interest. The student will propose the investigation desired and, in conjunction with the instructor, will develop the scope of the work to be completed. Comprehensive written report required.
  • BUS-P 301 Operations Management (3 cr.) P: Admission to BUS, 56 cr., BUS-K 201, ECON-E 201, ECON-E 202, ECON-E 270. Analysis of planning and control decisions made by the operations manager of any enterprise. Topics include forecasting, production and capacity planning, project planning, operations scheduling, inventory control, work measurement, and productivity improvement.
  • BUS-S 302 Management Information Systems (3 cr.) P: 56 cr., BUS-K 201 or consent of instructor. Overview of management information systems (MIS) within a business context, MIS theory and practice as they relate to management and organization theories; current trends in MIS; managerial usage of information systems; computer hardware, software, and telecommunications; functional information systems; systems development process; the role of microcomputers. Experiential learning with widely used software packages.
  • BUS-W 100 Business Administration: Introduction (3 cr.) Business administration from the standpoint of a manager of a business firm operating in the contemporary economic, political, and social environment. No credit if taken in the junior or senior year.
  • BUS-W 430 Organizations and Organizational Change (3 cr.) P: BUS-Z 302. Analysis and development of organizational theories, with emphasis on environmental dependencies, socio-technical systems, structural design, and control of the performance of complex systems. Issues in organizational change such as barriers to change, appropriateness of intervention strategies and techniques, organizational analysis, and evaluation of formal change programs.
  • BUS-W 480 Professional Practice in Management (3-6 cr.) P: Junior or senior standing with a concentration in management and consent of instructor. Application filed through Professional Practice Programs office. Provides work experience in cooperating firm or agency. Comprehensive written report required. Grades of S or F are assigned by faculty.
  • BUS-W 490 Independent Study in Business Administration (1-6 cr.) P: Consent of instructor. 
  • BUS-X 487 Seminar in Business Administration (3-6 cr.) Instruction of an interdisciplinary nature for student groups involved in university-related, nonprofit ventures. Interested groups must be sponsored by a School of Business faculty member, as approved by the Curriculum and Policy Committee (CPC). May be repeated up to a maximum of 6 credits except in the marketing concentration. Students must have a cumulative G.P.A. of 2.0 to enroll in the course.
  • BUS-X 493 Honors Seminar in Business (1-3 cr.) For students in the Business Honors Program. May be repeated twice for credit.
  • BUS-X  293 Honors Seminar in Business (1-3 cr.) For student in the Business Honors Program. May be taken twice for credit.
  • BUS-Z 302 Managing and Behavior in Organizations (3 cr.) P: SOC-S 100, PSY-P 103, and junior standing. Integration of behavior and organizational theories. Application of concepts and theories toward improving individual, group, and organizational performance. Builds from a behavioral foundation toward an understanding of managerial processes. Credit given for only one of BUS-Z 300, BUS-Z 301, or BUS-Z 302.
  • BUS-Z 440 Personnel-Human Resource Management (3 cr.) P: BUS-Z 302. Nature of human resource development and utilization in American society and organizations. Government programs and policies, labor force statistics, organizational personnel departments, personnel planning, forecasting, selection, training and development. Integration of government and organizational human resource programs.
  • BUS-Z 480 Professional Practice in Human Resource Management (3-6 cr.) P: Junior or senior standing with a concentration in management and consent of instructor. Application filed through Professional Practice Programs office. Provides work experience in cooperating firm or agency. Comprehensive written report required. Grades of S or F assigned by faculty.
  • BUS-Z 490 Independent Study in Personnel Management and Organizational Behavior (1-3 cr.) P: BUS-Z 302. For senior-year students with consent of instructor. Research, analysis, and discussion of current topics. Written report required.
  • ECON-E 200 Fundamentals of Economics (3 cr.) Study of the basic institutions of market economy and the role they play in defining and pursuing economic goals in the U.S. economy. Emphasis is placed upon the effects of existing economic institutions; current economic policy alternatives as they affect both the individual and the society. No credit toward a B.S. or A.B.S. in business; no credit for both ECON-E 200 and ECON-E 201.
  • ECON-E 201 Introduction of Microeconomics (3 cr.) P: MATH-M 117. Scarcity, opportunity cost, competitive market pricing, and interdependence as an analytical core. Individual sections apply this core to a variety of current economic policy problems such as poverty, pollution, excise taxes, rent controls, and farm subsidies.
  • ECON-E 202 Introduction to Macroeconomics (3 cr.) P: MATH-M 117 Measuring and explaining total economic performance, money, and monetary and fiscal policy as an analytical core. Individual sections apply this core to a variety of current economic policy problems such as inflation, unemployment, economic growth, and underdeveloped countries.
  • ECON-E 270 Introduction to Statistical Theory in Economics and Business (3 cr.) P: MATH-M 118 Review of basic probability concepts. Sampling, inference, and testing statistical hypotheses. Applications of regression and correlation theory, analysis of variance, and elementary decision theory. Credit not given for both ECON-E 270 and BUS-K 310.
  • ECON-E 300 Survey of Economics (3 cr.) Provides the macroeconomic and microeconomic understanding that mangers will use throughout their careers. Microeconomic topics include supply and demand, pricing, production and costs, and applications of microeconomic theory. Macroeconomic topics include international economics, monetary and fiscal policies, aggregate demand and aggregate supply, and models of the macro economy. This course does NOT count towards an undergraduate degree in business.
  • ECON-E 303 Survey of International Economics (3 cr.) P: ECON-E 201 and ECON-E 202 or equivalent, or E 300 as an equivelant. Basis for and effects of international trade, commercial policy and effects of trade restrictions, balance of payments and an exchange rate adjustment, international monetary systems, and fixed vs. flexible exchange rates.
  • ECON-H 203 Introduction to Microeconomics Honors (3 cr.) For students in the Honors Program.

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