Business Course Descriptions
P = prerequisite R = recommended
C = corequisite * = lab fee
Accounting
Economics
Finance
Management and Human Resources
e-Business Management Information Systems
Marketing and Distribution
Other Business Courses
Master of Business Administration Courses
Required M.B.A. Courses
Accounting
BUS-A 200 Foundations of Accounting
The role of accounting in society and business with a special emphasis on fundamental concepts and the basic design of accounting systems. For non-business majors who are interested in learning about how accounting affects their lives and businesses. Credit not given for both A200 and A201 or A202. No credit toward a B.S. or A.B.S. in Business.
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 337 Computer-Based Accounting Systems (3 cr.)
P: BUS-S 302. Impact of modern computer systems on analysis and design of accounting information systems. Discussion of tools of system analysis, computer-based systems, and internal controls and applications. Focus on microcomputer usage.
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.
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Economics
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 E 201.
ECON-E 201 Introduction to 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-G 300 Introduction to Managerial Economics (3 cr.)
Spring. P: ECON-E 201, E 202. Applications of elementary concepts of micro economic theory in the solution of business problems. Development of a conceptual framework for business decision making under conditions of uncertainty.
ECON-E 340 Introduction to Labor Economics (3 cr.)
P: ECON-E 201-E 202. Economic problems of wage earners in modern society; structure, policies, and problems of labor organizations; employer and governmental policies affecting labor relations.
ECON-H 203 Introduction to Microeconomics
Honors, for students in the Honors Program.
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Finance
BUS-F 260 Personal Finance (3 cr.)
Financial problems encountered in managing individual affairs, family budgeting, installment buying, insurance, home ownership, and investing in securities. No credit toward a B.S. or A.B.S. in Business.
BUS-F 261 Personal Investing (3 cr.)
No credit toward a B.S. or A.B.S. in Business. An overview of the risk and return characteristics of investments that typically fit the requirements and limitations of individual investors. Investment strategies and goals of the individual are examined in order to determine the feasibility of practical application. No credit for juniors or seniors in the School of Business.
BUS-F 301 Financial Management (3 cr.)
P: Admission to BUS, 56 cr., BUS-A 202, ECON-E 201, E 202, 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.
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Management and Human Resources
BUS-D 300 International Business Administration (3 cr.)
P: junior standing, ECON-E 201-E 202 or E 200, or consent of instructor. Foreign environment for overseas operations; U.S. government policies and programs for international business; international economic policies; and management decisions and their implementation in international marketing, management, and finance. No credit toward a B.S. or A.B.S. in Business.
BUS-D 301 The International Business Environment (3 cr.)
P: ECON-E 201, 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 Enterprises (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-D 490 Independent Study in International Business (1-3 cr.)
P: Consent of instructor. Supervised individual study and research in 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-D 496 Foreign Study in Business (2-6 cr.)
P: Senior standing and consent of instructor. Work in or visit business firms; discussions with business executives and government officials. Prior background reading, orientation work, and approval of project required. Two credit hours for every three weeks of foreign residence.
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-P 301 Operations Management (3 cr.)
P: Admission to BUS, 56 cr., BUS-K 201, ECON-E 201, E 202, 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-P 421 Supply Chain Management: Material Planning and Logistics (3 cr.)
P: BUS-P 301. Focuses upon the material planning and execution systems used to manage the flow of material in the distribution and manufacturing stages of the supply chain. Topics include computer software systems for demand management and forecasting techniques; inventory control systems for distribution channels; materials and capacity requirements planning systems in manufacturing; and scheduling and order dispatching systems.
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 211 Contemporary Entrepreneurship
Survey course designed to enable students to explore the vast opportunities of entrepreneurship. Multidisciplinary approach that examines the macro- and micro-conditions that encourage entrepreneurship. Course objectives are (1) to learn the basic concepts of entrepreneurship; (2) to understand the human side of entrepreneurship; and (3) to encourage entrepreneurial thinking by the student and enable the student to evaluate the personal prospects for entrepreneurship. No credit toward a B.S. or A.B.S. in Business.
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 department chairperson. 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-Z 300 Organizational Behavior and Leadership (3 cr.)
P: 56 cr. Nature of human behavior in organizations as a function of the individual, the groups within which he or she interacts, and the organizational setting. Application of behavioral science concepts and findings to individual behavior and organizational performance. No credit towards a B.S. or A.B.S. in Business. Credit given for only one of BUS-Z 300 or Z 302.
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, Z 301, or Z 302.
BUS-Z 404 Effective Negotiations (3 cr.)
P: BUS-Z 302. Exposure to the concepts of negotiations in both the national and international environments, including negotiation strategies and tactics, influence, third-party intervention, audience effects, nonverbal communication, and ethical and cultural aspects. Case studies, simulations, and guest speakers will be featured throughout the course.
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 444 Personnel Research and Measurement (3 cr.)
P: BUS-Z 302, Z 440, ECON-E 270 or permission of instructor. Personnel research through review and evaluation of studies in appropriate journals, opportunity to master personnel measurement techniques. Job analysis, job evaluation, wage curve computation, predictor validation techniques, morale measurement, and personnel auditing.
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 department chairperson. 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.
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e-Business Management Information Systems
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 to be 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 computers.
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-S 320 Information Systems Technology (3 cr.)
P: BUS-S 302. Coverage of a variety of technical topics in MIS, with emphasis on operating systems, database management systems, and telecommunications. Course will include hands-on use of at least one widely used database management system.
BUS-S 435 Advanced Topics in Computer Information Systems (3 cr.)
P: BUS-S 302. Variable topics course; topics offered will depend on student interest and faculty interest and expertise. Possible topics include telecommunications and networking, advanced systems development methods, data administration, and management of the information systems function.
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Marketing and Distribution
BUS-M 301 Introduction to Marketing Management (3 cr.)
P: Admission to BUS, 56 cr., ECON-E 201, E 202, BUS-A 201, 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 303 Marketing Research (3 cr.)
P: BUS-M 301. Focuses on the role of research in marketing decision making. Topics include defining research objectives, syndicated and secondary data sources of marketing information, exploratory research methods, survey research design, experimental design, and data analysis.
BUS-M 405 Buyer Behavior (3 cr.)
P: BUS-M 301. Description and explanation of consumer behavior in retail markets. Topics include demographic, socioeconomic, psycho-graphic, attitudinal, and group influences on consumer decision making. Applications to promotion, product design, distribution, pricing, and segmentation strategies.
BUS-M 407 Business-to-Business Marketing (3 cr.)
P: BUS-M 301. Problems, activities, and decision methods involved in the marketing of goods and services by business to business. Estimation of demand, pricing, promotion distribution systems, and roles on non-consumer buyers.
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 419 Retail Management (3 cr.)
P: BUS-M 301. Course topics include major management problems in retail institutions; treatment of retail/marketing strategy design; and problems related to financial requirements, buying, inventory, pricing, promotion, merchandising, physical facilities, location, and personnel.
BUS-M 450 Marketing Strategy (3 cr.)
P: BUS-M 301, M 303, 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.
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Other Business Courses
BUS-L 200 Elements of Business Law (3 cr.)
This course introduces the various legal rules governing contracts, their formation, performance, breach, and legal and equitable remedies. The primary focus will be on legal rules applicable to business. No credit toward a B.S. or A.B.S. in Business.
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 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 350 Online Law (3 cr.)
P: BUS-L 201. Online law focuses on the management of legal problems that arise from the use of the Internet and other interactive computer networks. The goals of the course are to increase students' awareness of the legal issues that arise in a variety of online contexts, familiarize students with the legal frameworks that are evolving in the U.S. and other legal systems to resolve those issues, and guide students in strategies for managing the legal risks inherent in communicating an doing business online.
BUS-X 293 Honors Seminar in Business (1-3 cr.)
For student in the Business Honors Program. May be taken twice for credit.
BUS-X 393 Honors Writing Experience (1 cr.)
For students in the School of Business Honors Program.
BUS-X 410 Business Career Planning and Placement (1 cr.)
Assists students in obtaining positions consistent with career goals. Career planning, organized employment campaign, job application methods, interviews, initial conduct on job. Includes sessions with prominent business leaders. Also open to second-semester juniors and seniors not majoring in business.
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 Undergraduate Policy and Curriculum Committee (UPCC). May be repeated up to a maximum of 6 credits.
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 496 Supervised Independent Honors Research in Business (1-5 cr.)
P: Senior-year standing. For students in the Business Honors Program.
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Master of Business Administration Courses
Core Foundation Courses
BUS-A 201 Introduction to Financial Accounting (3 cr.)
Concepts and issues of financial reporting for business entities; analysis and recording of economic transactions.
BUS-F 301 Financial Management (3 cr.)
Conceptual framework of the firm's investment, financing, and dividend decision; includes working capital management, capital budgeting, and capital structure strategies.
BUS-K 302 Management Science (3 cr.)
An introductory management science course with a forecasting component of approximately 25 percent of the course. Topics to be covered include multiple regression, smoothing techniques, linear programming, integer programming, statistical decision theory, simulation and network analysis; coverage may also include inventory theory, Markov processes, and goal programming. Heavy emphasis on the application of these topics to business decision making using computers.
BUS-M 301 Introduction to Marketing Management (3 cr.)
Overview of marketing. 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-S 302 Management Information Systems (3 cr.)
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-Z 302 Managing and Behavior in Organizations (3 cr.)
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.
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Required M.B.A. Courses
Requires completion of at least 12 credit hours of Core Foundation courses, specific course prerequisites, and admission to the M.B.A. program.
BUKO-D 542 Advanced Managerial Accounting (3 cr.)
P: BUS-A 201. Spring Semesters. The uses of accounting information for decision making, and for planning and controlling business operations. The behavioral aspects of performance reports, budgets, and variance analysis.
BUKO-E 520 Economic Environment of the Firm (3 cr.)
Fall Semesters. Covers the internal and external economic environment of the firm. From the inside, it deals with production cost, profitability, and competitive strategy considerations. From the outside, it examines the microeconomic influences of consumer demand, competition, and market structure, and the macroeconomic influences of business cycles, inflation, interest rates, global trade, exchange rates, and public policies.
BUKO-F 542 Advanced Financial Management (3 cr.)
P: BUS-F 301. Spring Semesters. Study of the aggregation and distribution of financial resources. Topics include analysis of money and capital markets, financial instruments and securities, interest rate theory, and public and private institutions of the United States financial system.
BUKO-J 542 Managerial Values, Ethics, and Social Responsibility (3 cr.)
Fall Semesters. Recognizing that major business decisions have social and legal implications, this course builds awareness and understanding of these dimensions in managerial actions. It explores the ethical concerns of organizations and the challenges in managerial decision making.
BUKO-J 560 Organizational Strategy, Policy, and Innovation (3 cr.)
Spring Semesters. Should be taken in the last or next-to-last semester of the M.B.A. program. This capstone course emphasizes the integration and application of diverse knowledge and understanding to organizational strategy. Students, as top executive decision makers, study actual business cases; then test and present their ideas. Successful global commerce requires innovative strategies. Use of analytical, creative, collaborative, and teamwork skills.
BUKO-M 560 Advanced Marketing Management (3 cr.)
P: BUS-M 301. Fall Semesters. The formulation and implementation of strategic marketing plans for the development, pricing, promotion, and distribution of products and services in domestic and international markets. Topics include the role of marketing research and information systems, market opportunity analysis, market segmentation, and analytical tools for optimizing marketing decisions. Extensive use of selected readings, cases, and research projects.
BUKO-M 570 Advanced Operations Management (3 cr.)
P: BUS-K 302. Spring Semesters. An in-depth study of topics such as operations planning, material requirements, planning, capacity planning, scheduling, master production scheduling, forecasting, inventory management, the just-in-time inventory system, and operations control.
BUKO-Z 542 Creating, Leading, and Maintaining High Performance Organizations (3 cr.)
P: BUS-Z 302. Fall Semesters. This course explores how managers create high-performance organizations by marshalling traditional and non-traditional human resource management, organization leadership and change-management practices to align those practices with organizational strategy.
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