This course introduces the student to financial accounting. It includes recording transactions, making adjustments, and preparation of financial statements. Detailed coverage of accounting for cash, receivables, inventories, property, plant and equipment, payroll, and other current liabilities is included. The course covers the various forms of ownership including sole proprietorships, partnerships, and corporations

This course completes the introduction to financial accounting by covering long-term investments and liabilities. Students learn to prepare and understand a statement of cash flows and perform financial statement analysis. The course then turns its focus to managerial accounting: Cost analysis and decision making, job costing, process costing, capital budgeting, cost-volume-profit analysis, and variance analysis.

Prerequisite: ACTG 201

The course serves as both a basic introduction to the legal system and a general overview of specific legal topics. In the introductory phase of the class, students will study the different kinds of law that make up our legal system, the courts, and the steps in a court case. The class will cover traditional legal topics like contract law, property law, torts, and business organizations. Students will also study newer areas of law like sales contracts, product liability law, and consumer protection law.

A study of the basic management and organizational principles within business entities. Direct application of management theory is examined with consideration of the functional aspects of decision making, planning, application of ethics, implementation of change and corporate culture. Course will examine and evaluate organizational change with particular interest in individuals, groups and team processes as applied in the domestic business operations and international business.

An analysis and description of present-day personnel practices; stresses labor supply sources, equal employment opportunity, employee selection processes, management and employee training, collective bargaining, grievances, job description and job evaluation analysis, and judging effectiveness of the labor force in the public and private sector.

Prerequisite: BUS 300

Study and analysis of the elements of marketing and marketing strategy, stressing product-development, policies, pricing strategies, promotion, distribution strategies, and market and institution structures and middlemen according to the functions they perform and other marketing information systems.

Advertising and promotion form the means by which organizations communicate the distinctive characteristics of their offerings to potential buyers. This course examines the theory and practice of promotions and advertising. The primary focus is on how advertising and promotions contribute to the overall marketing plan. While this course is not intended to train students to be proficient at the skills of creating effective advertising, they will gain a working knowledge of those skills by designing and implementing a full range of ads using various media as part of an overall advertising campaign.

Practical analysis of principles of small business management and owner-operated businesses are covered including management methods, location decision making, financial support for startups, marketing management, common administration and control problems, and analysis of trends, professional practices, and family applications.

Prerequisites: BUS 300 and BUS 335

An introduction to the subjects of background research, financial analysis and business plan development necessary for the start of a new business or venture. Analysis of entrepreneurial skills, the formation of the venture management teams, and dealing with venture capital sources are also covered in the course.

Prerequisite: Senior standing or permission of instructor

The course is designed to be a first exposure to the ideas of identifying and fulfilling customer needs. It leads the students through steps on getting to know the customer, developing a customer report card, examining customer satisfaction through customer eyes versus company eyes, and building a customer satisfaction measuring system.