COURSE DESCRIPTIONS
BUS – Business Administration
BUS 200 – Explorations in Business: 3 credits
An introduction to functions of business, including business organization and accounting, management of financial resources, management of human resources, marketing of goods and services, and principles of economic decision making. Open to all students.
BUS 213 – Accounting I: 3 credits
The fundamentals of financial, cost, and managerial accounting. An overview of practical aspects of accounting systems, understanding financial statements, cash flow, assets, liabilities, statement analysis, variable and fixed costs, short- and long-term financing alternatives, and their impact on decision making.
Prerequisites: CMS 283 and MTH 123
BUS 223 – Accounting II: 3 credits
A continuation of Accounting I. Emphasis on managerial accounting, including financial statement presentation, theoretical and practical aspects of accounting, and development of accounting records.
Prerequisite: BUS 213
BUS 233 – Business Ethics: 3 credits
Humans are moral beings facing a variety of moral decisions on a daily basis. This course examines the subject of ethical dilemmas and decisions in the business environment from both a secular perspective and a Judeo-Christian ethics paradigm. This course will sensitize students to ethical business dilemmas and provide a technique for analyzing them. Students will try to answer the questions: can businesses compete if required to function ethically; and does this require moral prerequisites to be able to do so? Students will read essays on questions in business ethics and will also read cases that are examples of ethical dilemmas. Students will be able to compare and contrast various types of ethical standards, with an emphasis on a Christian worldview.
Prerequisite: BUS 200
BUS 253 – Macroeconomics: 3 credits
An overview of the organization of American economic systems. Introduces basic terminology, concepts, and issues. Examines economic variables such as consumption, government expenditures, taxes, investments, issues of unemployment, inflation, deficits, economic law, and monetary policies.
Prerequisites: MTH 123 and BUS 353
BUS 303 – Introduction to Finance: 3 credits
Introduction to the theories and practice of corporate finance. Topics include financial statements, corporate securities, net present value, investment management, capital budgeting, market efficiency, and the concept of risk and return.
Prerequisites: BUS 213, BUS 253 and MTH 123
BUS 313 – Business Management: 3 credits
A study of modern management theory . Overall focus on managerial functions such as planning, organizing, leading, controlling and decision making in both the nonprofit and profit sectors . The fundamentals of the management of organizational structure, culture, goals, motivation, teams, human resources, operations, change and the integration of technology.
Prerequisite: BUS 200
BUS 323 – Intermediate Accounting I: 3 credits
A continuation of Accounting II . Extensively covers the preparation of financial statements using the most recent developments in the field . Includes coverage of cash and receivables, inventories, operational assets, and financial investments.
Prerequisite: BUS 223
BUS 324 – Intermediate Accounting II: 3 credits
A continuation of Intermediate Accounting I. Extensively covers the preparation of financial statements using the most recent developments in the field. Includes coverage of cash and receivables, inventories, operational assets, and financial investments.
Prerequisite: BUS 323
BUS 333 – Cost Accounting: 3 credits
Covers cost estimation and analysis of materials, labor, and manufacturing expenses. Highlights job order processing, activity-based costing, and the use of cost information in management.
Prerequisite: BUS 223
BUS 343 – Marketing and Public Relations: 3 credits
Marketing and public relations in profit and nonprofit organizations. Introduces basic theory, terminology, and major components of marketing and public relations. Reviews practices of current organizations.
Prerequisite: BUS 200
BUS 353 – Microeconomics: 3 credits
A study of microeconomic theory and issues. Examines behaviors of individual consumers, wage and price theories, marketing of particular products, competition, market structure, and current microeconomic problems.
Prerequisite: BUS 200 and BUS 313
BUS 363 – Business as Missions: 3 credits
An emerging tool for evangelism at home and abroad is the use of individuals from the business world. Kingdom business is for-profit business ventures designed to facilitate God’s transformation of people and nations. Business as Mission examines God’s call on individuals and the roles they play within the business sector to fulfill the Great Commission.
Prerequisites: BUS 200 and BUS 313
BUS 373 – Nonprofit Start-Up and Fundraising: 3 credits
Introduction to the nature, role and unique challenges of nonprofit organizations . Includes techniques and projects for nonprofit start-up and fundraising . Examines the trend of faith-based nonprofits, their structures and relationships to the community and the church . Case study applications cover health care, education, charitable, community, cultural and faith-based organizations.
Prerequisites: BUS 200 and BUS 313
BUS 383 – International Aspects of Business: 3 credits
Study of the multidisciplinary development of strategies addressing economic, legal, governmental, political, financial and cultural issues associated with the international business environment. Focus is placed on opportunities for, threats to, and options facing international, multinational, global, and transnational business enterprises. Emphasis is placed on employing the most effective business strategies based on the examination of host government, work force, consumer needs and preferences, technology, and the demands and tactics for responding to them.
Prerequisites: BUS 200 and BUS 313
BUS 403 – Business Law: 3 credits
Review of the history and philosophy of legal issues governing business law . Covers federal, state, and local laws, regulatory systems, constitutional issues, and the impact of legal structures on profit and nonprofit business practices.
Prerequisites: BUS 200 and BUS 313
BUS 413 – Business Policy: 3 credits
An integration of knowledge from accounting, economics, marketing, and business management. Examines case studies in real world business situations. Analysis of decision-making strategies, business objectives, policy development, measurement of performance, and response to change.
Prerequisite: Senior Business Administration majors, completion of all required Junior-level Business courses.
BUS 423 – Advanced Business Research & Communication: 3 credits.
This course will help students develop an understanding of how primary and secondary research is carried out in management settings and the various methods of research. Students will gain an understanding of some of the specific problems and issues faced in businesses along with communicating research results to the business world. A focused semester research project will allow students to conduct research by exploring a specific problem or opportunity, and then communicate the results of their research.
Prerequisites: BUS 313
BUS 430 – Auditing: 3 credits
Examines the basic auditing standards, theories, and concepts used by independent accountants and internal auditors. Includes coverage of internal controls, statistical and non-statistical auditing tools, professional responsibilities, and ethics.
Prerequisite: BUS 323
BUS 433 – Federal Income Tax Accounting: 3 credits
Covers current federal tax laws and accounting principles related to partnerships and corporations. Also includes study of individual federal income taxes.
Prerequisite: BUS 323
BUS 453 – Human Resource Management: 3 credits
Principles and practices in supervising employees and administering personnel programs with insight into the evolving role of strategic Human Resource Management in today’s organizations, the strategic role of human resource functions, and the impact of technology and global competition.
Prerequisites: BUS 200 and BUS 313
BUS 463 – Production/Operations Management: 3 credits
Covers quantitative techniques used to assist managers with production and operations decisions including supply chain management, quality management, waiting line management, inventory management, and scheduling.
Prerequisites: BUS 200, BUS 313 and BUS 353
BUS 481 – Business Administration Internship Seminar: 1 credit
This course is to prepare the student for his/her internship. Emphasis will be placed upon self understanding, conflict resolution, and the practical concerns faced by interns. Time will also be given to formalize the specifics for each internship.
BUS 483 – Business Administration Internship: 3 credits
This course is designed to enhance academic learning with practical, hands- on experience. Students will work side-by-side with a business organization in one or more of the following areas: Accounting, Finance, Marketing, Operations Management, Human Resource Management, or Entrepreneurship. Each credit hour equates to 75 hours of actual work experience. Work must be approved by the Department Chair.
Prerequisite: Senior standing or Business Faculty approval; BUS 481
BUS 491 – Special Topics: 3 credits
A course that covers topics of current interest in the field of business administration. Specific topics are identified in the course schedule.