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Business: Business Administration, Accounting, Keyboarding |
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| BU 101 Principles of Business |
3 s.h. |
An introductory course to the diverse world of business, its structure, its operations and its impact upon each of us as employees, as consumers, as individuals, and as members of society. The course acquaints the student with major disciplines of business, such as management, marketing, finance, human resource management and production management, from which the student may choose a career core for future study and training. The course may use case studies and computerized and manual business games. Hours of class per week: 3.
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BU 103 Mathematics of Business Finance |
3 s.h. |
A review of the basic fundamentals and use of shortcut operations in arithmetic computations. Instruction in financial topics dealing with bank loans, interest, credit cards, bank reconciliation, property taxes, payroll, inventory, depreciation, trade and cash discounts, partial payments, markup and markdown, and present value. Hours of class per week: 3.
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| BU 130 Speedwriting |
3 s.h. |
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Students will develop fast, efficient note-taking skills for use in many careers (including office support) and for personal use through the development of Speedwriting, an alphabetic shorthand system. Specific uses for Speedwriting are recording minutes of meetings, telephone messages, class notes, instructions, and dictated correspondence. This course is open to all students.
| BU 137 Business Communication |
3 s.h. |
Emphasis on composing various types of business communications in a clear and concise manner while maintaining readers' goodwill. The course also includes a review of grammar and mechanics of writing, spelling, and some public speaking. (OT 133 or equivalent recommended). Hours of class per week: 3.
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| BU 141 Marketing |
3 s.h. |
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Introduction to the basic principles and terminology used in the marketing field. Familiarity with the variety of environmental factors that influence marketing decisions as well as the importance of a customer-oriented philosophy of doing business. Topics covered include: determining market opportunities, environmental analysis, consumer buying behavior, as well as product planning, promotion, distribution and pricing. The importance of market research is also discussed. Hours of class per week: 3.
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| BU 145 Salesmanship |
3 s.h. |
| A comprehensive treatment of professional salesmanship, including an analysis of consumer types and buying motives, the approach and development of sales strategy. Students are required to make sales presentations in role-playing situations. The course places equal emphasis selling consumer and industrial products. Prerequisite: BU141 or permission of instructor. Hours of class per week: 3. |
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| BU 151 Human Resources Management |
3 s.h. |
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An introduction to the basic principles, techniques and terminology used in the human resources field. Topics covered include: human resource planning, job analysis and design, equal opportunity laws, recruitment, selection, orientation, training, performance appraisals, wages, incentives and benefits. Unions and collective bargaining are also discussed. Hours of class per week: 3.
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| BU 153 Supervision |
SP 3 s.h. |
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Study of the supervisor, key person in a company's chain of command. Supervisory role as perceived by superiors, subordinates, and peers. Study of the skills, attitudes and aptitudes necessary for effective supervision. Emphasis on practical solutions to employer/employee problems within supervisor's authority and responsibility. The course uses lecture, case discussion, and role-playing instructional techniques. Prerequisite: BU 101. Hours of class per week: 3.
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| BU 160 Introduction to Finance |
3 s.h. |
The course introduces the student to the role of finance in modern business operations, providing a survey of both internal and external financial requirements and transactions handled primarily by mid-management personnel. Prerequisite: BU 121. Hours of class per week: 3
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| BU 170 Advertising |
3 s.h. |
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A survey of the advertising field, policies, procedures, and practices in planning and preparing various types of advertisements and selecting media. Prerequisite: BU 141 or permission of instructor. Hours of class per week: 3.
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| BU 171 Business Law I |
3 s.h. |
This course is designed to introduce students to the substantive legal areas of constitutional law, crimes, torts, common law contracts, sales contracts and commercial paper as it applies to their personal lives and to the business environment. The interaction of business ethics and the law is also examined. Hours of class per week: 3.
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| BU 172 Business Law II |
3 s.h. |
This course provides in-depth treatment of the substantive legal areas of agency law partnership law, corporation law, employment law and government regulation of business. The interaction of business ethics and law is also examined. Prerequisites: BU 171 recommended. Hours of class per week: 3.
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| BU 179 Principles of Management |
3 s.h. |
The course deals with the basic principles of management with applications to both entry level positions and middle managers. It covers principles such as the nature and role of the manager, the decision-making process, and the traditional management functions of planning, organizing, leading and controlling. Hours of class per week: 3.
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| BU 180 Principles of Logistics |
3 s.h. |
This course introduces the student to the principles and concepts of Logistic functions. Topics covered include warehousing, transportation, inventory management and control, order processing, materials handling and customer service. Hours of class per week: 3.
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| BU 183 Purchasing |
3 s.h. |
| This course covers the nature and importance of the procurement function in modern business organizations. Topics covered include development of sources of supply; purchasing procedures, policies and techniques; the negotiation of process; vendor selection and price determination as well as the service, quality and legal aspects of purchasing. Hours of class per week: 3. |
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| BU 201 Principles of Global Business |
3 s.h. |
A study of the basic concepts and theory pertaining to global business and communication, including cultural, economic, political, legal and geographic aspects of developed and developing countries. The course addresses global marketing, management, financing, production, sourcing, communication, and ethics to acquaint the studentwith various areas of global business. Prerequisites: BU 101, EC 180, or permission of instructor. Hours of class per week: 3.
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| BU 243 Retail Management |
SP 3 s.h. |
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A study of the principles and problems in the management of retail operations covering organization, store planning, selecting locations, customer services, merchandising policies, stock levels, and purchasing procedures. Prerequisite: BU 101, BU 141 or permission of instructor. Hours of class per week: 3. |
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| BU 265 Small Business Management |
3 s.h. |
| The course provides essential concepts of starting and operating a small business with a focus on developing a business plan. Topics covered include ways to become an entrepreneur, franchise operations, marketing plans, financial plans and management plans. Prerequisite: BU 141 and BU 121 recommended. Hours of class per week: 3. |
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| BU 298-299 Business Internship |
1- 4 s.h. |
The Business Internship serves as a structure for the awarding of credit for prearranged academically applicable work experiences. Students who have satisfactorily completed relevant business courses may be placed with an approved agency on a part-time basis. Participation requires the approval of a Business Instructor and the appropriate Academic Dean. Evaluation of the student's performance is the responsibility of the instructor. A maximum of eight (8) semester hours of credit may be earned by any one student. Prerequisites: Previous business relevant coursework, approval of instructor and dean. Hours of class per week: 1-4.
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| BU 121 Accounting I |
4 s.h. |
This course serves as an introduction to financial accounting. This course introduces the concept of transaction analysis, the accounting cycle, double entry bookkeeping and the creation of financial statements (Income Statement, Statement of Owner's Equity and the Balance Sheet). Specific Balance Sheet accounts and their corresponding impact on the Income Statement are examined in detail including Cash, Inventory, Accounts Receivables, Notes Receivable, and Fixed Assets. Emphasis is on sole proprietorship. Hours of class per week: 4.
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| BU 122 Accounting II |
4 s.h. |
| A continuation of BU121. The topics covered in this course include accounting for liabilities, partnership accounting, corporation accounting, the preparation of the statement of cash flows and financial statement analysis. Prerequisite: BU 121. Hours of class per week: 4. |
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| BU 221 Intermediate Accounting I |
FA 4 s.h. |
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The course covers the theoretical framework of accounting with emphasis on the cost, matching, revenue and full disclosure concepts and how they relate to the preparation of the four required financial statements. A detailed review of the accounting cycle is also covered. Prerequisite: BU 122. Hours of class per week: 4.
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| BU 222 Intermediate Accounting II |
SP 4 s.h. |
This course provides a detailed examination of specific financial statement accounts or group of accounts, including but not limited to inventory, bonds payable, investments, stockholders' equity, fixed assets and leases. The examination reviews the specific GAAP rules that apply to each account or group of accounts covered as well as their presentation on the financial statements. Prerequisite: BU 221. Hours of class per week: 4.
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| BU 224 Cost Accounting |
FA 3 s.h. |
Accounting for direct labor, materials, and factory overhead under both on-job-order costing and process costing. Standard cost principles and procedures; budgeting and direct decision-making is among other topics covered. Prerequisite: BU 122. Hours of class per week: 3.
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| BU 225 Federal Income Taxes |
SP 3 s.h. |
This course studies federal tax law and regulations. It covers the tax formula, gross income, exclusions, deductions, tax credits, gains and losses and the computation of income tax liability. This course provides practice in the preparation of individual tax returns and the preparation of tax returns for sole proprietorships. Prerequisite: BU 121 or permission of instructor. Hours of class per week: 3.
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| BU 261 Managerial Accounting |
3 s.h. |
| A course devoted to the use, rather than the construction, of accounting records and statements. Topics covered are analysis and interpretation of financial data, flow of funds, cost concepts and applications, budget, and decision making. Prerequisite: BU 122 or permission of instructor. Hours of class per week: 3. |
