Business

  • Cathy Ferris McPherson and Joe Sprangel, department heads
    Gregory Brann, Bruce Dorries, Janet Ewing, Claire Kent, Robert Klonoski, Sally Ludwig, Lallon Pond

    We prepare students to embark on the next phase of their lives, whether it is entering the work environment or pursuing graduate studies, with a powerful skill set. Students will develop the ability to assess a situation, choose effective business tools, and adapt to often complex changes.

    Our bachelor of arts in business has a strong broad-based core covering all the fundamental components necessary to understand the business world and the dynamic environment in which it operates. Students complete the core, as well as at least one area of emphasis, specific to their needs and interests. Emphasis areas include: management, entrepreneurship, marketing, accounting, human resource management, sustainability, and women’s leadership. A bachelor of science in business is also available.

    We also offer an online degree option appropriate for distance learning students who wish to complete a comprehensive program that will prepare them to move ahead in their career. This bachelor of arts in business curriculum includes courses that will promote development of strong conceptual skills, along with a focus on practical application. Students may choose one of three emphasis areas: entrepreneurship, management, or women’s leadership.

  • Bachelor of Arts in Business

    Residential College for Women and Adult Degree Program

    The degree in Business is a preparation for engaging in the world after graduation in almost any endeavor, whether profit-seeking or not. The core of the program focuses on three critical abilities:
    • To communicate one’s ideas to others and to learn from them
    • To organize people and activities in order to effectively accomplish one’s goals
    • To track and evaluate progress against those goals

    Students will be required to complete a series of business courses intended to provide a foundation in essential business competencies which will be supplemented by additional coursework in one of seven emphasis areas.

    Note for transfer students: Microeconomics and Macroeconomics credits transferred from another college meet the ECON 101 and 102 requirements for the bachelor of arts in business, but only ECON 102 taken at MBC meets the International Learning outcome requirement. Students transferring the ECON 102 course from another college must meet this learning outcome from one of the other qualifying courses at MBC.

    Requirements for the Bachelor of Arts in Business
    Emphasis in Management

    45 semester hours

    BUAD 104 Perspectives on Sustainability
    BUAD 200 Management Principles
    BUAD 208 Accounting Principles
    BUAD 209 Financial Decision Making
    BUAD 220 Legal Environment of Business
    BUAD 222 Social Science Statistics
    BUAD 230 Marketing Principles
    BUAD 307 Business & Society
    BUAD 400 Strategy & Sustainability in Business Decisions
    BUAD 401 Business Senior Seminar
    ECON 101 Microeconomics
    ECON 102 International and Macroeconomics

    Plus three of the following:
    BUAD 202 Organizational Behavior and Interpersonal Communication
    BUAD 250 The Female Executive: Strategies in the Workplace
    BUAD 302 Managing Human Resources
    BUAD 305 Global Business
    BUAD 306 The Entrepreneur
    BUAD 350 Project Management for Sustainable Impact
    ECON 247 Globalization and Labor Issues
    INT 230 History and Theories of Leadership
    INT 330/331 The Practice of Leadership Seminar
    PSY 245 Industrial/Organizational Psychology

    Requirements for the Bachelor of Arts in Business
    Emphasis in Entrepreneurship

    45 semester hours

    BUAD 104 Perspectives on Sustainability
    BUAD 200 Management Principles
    BUAD 208 Accounting Principles
    BUAD 209 Financial Decision Making
    BUAD 220 Legal Environment of Business
    BUAD 222 Social Science Statistics
    BUAD 230 Marketing Principles
    BUAD 306 The Entrepreneur
    BUAD 400 Strategy & Sustainability in Business Decisions
    BUAD 401 Business Senior Seminar
    ECON 101 Microeconomics
    ECON 102 International and Macroeconomics

    Plus three of the following:
    BUAD 313 Computerized Accounting for the Small Business
    BUAD 338 Market Research
    BUAD 350 Project Management for Sustainable Impact
    BUAD 362 Consumer Behavior
    CE 281 Civic Engagement and Social Entrepreneurism
    COMM 240 Principles of Advertising
    COMM/MKTC 300 Integrated Media and Marketing Campaigns

    Requirements for the Bachelor of Arts in Business
    Emphasis in Marketing

    45 semester hours

    BUAD 104 Perspectives on Sustainability
    BUAD 200 Management Principles
    BUAD 208 Accounting Principles
    BUAD 209 Financial Decision Making
    BUAD 220 Legal Environment of Business
    BUAD 222 Social Science Statistics
    BUAD 230 Marketing Principles
    BUAD 338 Marketing Research
    BUAD 362 Consumer Behavior
    BUAD 400 Strategy & Sustainability in Business Decisions
    BUAD 401 Business Senior Seminar
    COMM 240 Principles of Advertising
    ECON 101 Microeconomics
    ECON 102 International and Macroeconomics

    Plus one of the following:
    BUAD 334 Multi-Cultural Marketing in America
    BUAD 336 Cross-Cultural and Global Marketing

    Requirements for the Bachelor of Arts in Business
    Emphasis in Accounting

    Note: All upper division accounting courses are only offered online.
    45 semester hours

    BUAD 104 Perspectives on Sustainability
    BUAD 200 Management Principles
    BUAD 210 Financial Accounting
    BUAD 211 Managerial Accounting
    BUAD 220 Legal Environment of Business
    BUAD 222 Social Science Statistics
    BUAD 230 Marketing Principles
    BUAD 340 Principles of Financial Management
    BUAD 400 Strategy & Sustainability in Business Decisions
    BUAD 401 Business Senior Seminar
    ECON 101 Microeconomics
    ECON 102 International and Macroeconomics

    Plus three of the following:
    BUAD 310 Intermediate Accounting I
    BUAD 311 Intermediate Accounting II
    BUAD 312 Cost Accounting
    BUAD 313 Computerized Accounting for the Small Business
    BUAD 314 Tax Accounting
    BUAD 315 Accounting Information Systems
    BUAD 316 Advanced Accounting
    BUAD 317 Accounting for Non-profits and Government
    BUAD 318 Auditing

    Note: Students planning to take the CPA exam should complete all accounting courses at the 300-level offered at MBC. BUAD 221 (Legal Environment of Business II) is also recommended.

    Requirements for the Bachelor of Arts in Business
    Emphasis in Human Resource Management

    45 semester hours

    BUAD 104 Perspectives on Sustainability
    BUAD 200 Management Principles
    BUAD 208 Accounting Principles
    BUAD 209 Financial Decision Making
    BUAD 220 Legal Environment of Business
    BUAD 222 Social Science Statistics
    BUAD 230 Marketing Principles
    BUAD 302 Managing Human Resources
    BUAD 400 Strategy & Sustainability in Business Decisions
    BUAD 401 Business Senior Seminar
    ECON 101 Microeconomics
    ECON 102 International and Macroeconomics

    Plus one of the following:
    BUAD 202 Organizational Behavior and Interpersonal Communication
    PSYC 245 Industrial/Organizational Psychology

    Plus one of the following:
    BUAD 266 Social Trends and their Impact on Business
    BUAD 305 Global Business
    COMM 280 Intercultural Communication
    ECON 247 Global Labor Issues

    Plus one of the following:
    BUAD 350 Project Management for Sustainable Impact
    BUAD 387 Business & Civic Engagement Internship
    BUAD 395 Business Practicum
    PSYC 205 Techniques of Counseling and Psychotherapy
    PSYC 302 Psychological Testing (Note: PSYC 220 or 250 is a pre-requisite for PSYC 302)
    PSYC 313 Applied Behavioral Analysis
    REL/COMM 237 Mediation: Theory and Practice

    Requirements for the Bachelor of Arts in Business
    Emphasis in Sustainability

    45 semester hours

    BUAD 104 Perspectives on Sustainability
    BUAD 200 Management Principles
    BUAD 208 Accounting Principles
    BUAD 209 Financial Decision Making
    BUAD 220 Legal Environment of Business
    BUAD 222 Social Science Statistics
    BUAD 230 Marketing Principles
    BUAD 307 Business & Society
    BUAD 400 Strategy & Sustainability in Business Decisions
    BUAD 401 Business Senior Seminar
    ECON 101 Microeconomics
    ECON 102 International and Macroeconomics

    Plus one of the following:
    BUAD 202 Organizational Behavior and Interpersonal Communication
    BUAD 266 Social Trends and their Impact on Business
    CE 281 Civic Engagement and Social Entrepreneurism

    Plus one of the following:
    BUAD 250 The Female Executive: Strategies in the Workplace
    BUAD 260 Personal Finance
    PHIL 110 Ethical Issues in Business

    Plus one of the following:
    BIO 148 Environmental Issues
    BUAD 350 Project Management for Sustainable Impact
    ECON 272 Environmental Policy
    SOC 262 Environmental Sociology

    Requirements for the Bachelor of Arts in Business
    Emphasis in Women’s Leadership

    45 semester hours

    BUAD 104 Perspectives on Sustainability
    BUAD 200 Management Principles
    BUAD 208 Accounting Principles
    BUAD 209 Financial Decision Making
    BUAD 220 Legal Environment of Business
    BUAD 222 Social Science Statistics
    BUAD 230 Marketing Principles
    BUAD 250 The Female Executive: Strategies in the Workplace
    BUAD 400 Strategy & Sustainability in Business Decisions
    BUAD 401 Business Senior Seminar
    ECON 101 Microeconomics
    INT 230 History and Theories of Leadership
    INT 330/1 The Practice of Leadership
    PSYC 214 Psychology of Women
    WS 100 Focus on Women

    Bachelor of Science in Business

    Students seeking a bachelor of science in business must meet all of the requirements for the bachelor of arts in business in any of the emphasis areas, plus the following:
    ECON/POLS 301 Advanced Data Analysis
    Three courses in mathematics at the 200-level or above
    Two 200-level lab science courses

    Note: Students planning to enter a Master of Business Administration (MBA) program would benefit from taking:
    BUAD 305 Global Business
    BUAD 312 Cost Accounting
    BUAD 340 Principles of Financial Management
    BUAD 336 Cross-Cultural & Global Marketing,
    and
    ECON 203 Intermediate Microeconomic Theory

    Minor in Business

    Residential College for Women and the Adult Degree Program

    A minor in Business is highly desirable in today’s fast-paced environment. The minor will provide valuable theoretical understanding and practical application exercises in the areas of management, marketing, accounting, and the legal environment of business. Coursework will also reflect the growing focus on sustainability practices and measures as a means to preserve our world. Students in any major area will benefit from pairing a business minor with other majors and minors.

    Requirements for the Minor in Business

    18 semester hours

    BUAD 104 Perspectives on Sustainability
    BUAD 200 Management Principles
    BUAD 208 Accounting Principles
    BUAD 209 Financial Decision Making
    BUAD 220 Legal Environment of Business
    BUAD 230 Marketing Principles

    For those students whose major field is a non-business discipline, the completion of these core business courses satisfies the requirements for a minor in Business. Those students who wish to further their study of business may earn a major in Business with an emphasis in one of the sevenareas outlined above. To be eligible for a major in Business, the student must have earned a 2.5 GPA or higher in the core business curriculum.

    Certificate Programs

    Residential College for Women and the Adult Degree Program

    MBC offers certificates in the following areas: Sustainable Business Management, Entrepreneurship, Human Resource Management, and Marketing and Communication. Twelve semester hours must be new coursework with MBC.

    Requirements for Certificate in Sustainable Business Management

    21 semester hours

    BUAD 104 Perspectives on Sustainability
    BUAD 200 Management Principles
    BUAD 202 Organizational Behavior and Interpersonal Communication
    BUAD 208 Accounting Principles
    BUAD 230 Marketing Principles
    BUAD 350 Project Management for Sustainable Impact

    Plus one of the following:
    BUAD 307 Business & Society
    PHIL 110 Ethical Issues in Business

    Requirements for Certificate in Entrepreneurship

    21 semester hours

    BUAD 104 Perspectives on Sustainability
    BUAD 200 Management Principles
    BUAD 208 Accounting Principles
    BUAD 230 Marketing Principles
    BUAD 306 The Entrepreneur

    Plus two of the following:
    BUAD 209 Financial Decision Making
    BUAD 302 Managing Human Resources
    BUAD 338 Marketing Research
    BUAD 350 Project Management for Sustainable Impact
    BUAD 362 Consumer Behavior
    CE 281 Civic Leadership and Social Entrepreneurism

    Requirements for Certificate in Human Resource Management

    18 semester hours

    BUAD 200 Management Principles
    BUAD 302 Managing Human Resources
    PSYC 205 Techniques of Counseling and Psychotherapy

    Plus one of the following:
    BUAD 202 Organizational Behavior and Interpersonal Communication
    PSYC 245 Industrial/Organizational Psychology

    Plus one of the following:
    BUAD 266 Social Trends and their Impact on Business
    BUAD 305 Global Business
    BUAD 307 Business and Society
    COMM 280 Intercultural Communication
    ECON 247 Globalization and Labor Issues

    Plus one of the following:
    BUAD 350 Project Management for Sustainable Impact
    BUAD 387 Business & Civic Engagement Internship
    BUAD 395 Business Practicum
    PSYC 302 Psychological Testing (Note: PSY 220 or 250 is a pre-requisite for PSY 302)
    PSYC 313 Applied Behavioral Analysis
    REL/COMM 237 Mediation: Theory and Practice

    Requirements for Certificate in Marketing and Communication

    21 semester hours

    BUAD 230 Marketing Principles
    BUAD 338 Marketing Research
    BUAD 362 Consumer Behavior
    COMM 115 Introduction to Mass Media
    COMM 240 Principles of Advertising
    COMM 260 Principles of Public Relations
    COMM 300 Integrated Media and Marketing Campaigns (OR an approved 300-level substitute)

  • Bachelor of Arts in Business
    Online Format

    For students seeking the convenience and flexibility of earning their degree online, three areas of concentration are available. Students enrolling in the program should have access to a high-speed internet connection, have Word, Excel and PowerPoint programs and have a personal computer with voice and video communication capabilities.

    The degree that is available through an online format is the same as that available through the residential college or the adult degree program; the general education and major requirements apply equally to all formats.

    Requirements for the Bachelor of Arts in Business
    Emphasis in Entrepreneurship

    Online
    45 semester hours

    BUAD 104 Perspectives on Sustainability
    BUAD 200 Management Principles
    BUAD 208 Accounting Principles
    BUAD 209 Financial Decision Making
    BUAD 220 Legal Environment of Business
    BUAD 222 Social Science Statistics
    BUAD 230 Marketing Principles
    BUAD 306 The Entrepreneur
    BUAD 313 Computerized Accounting for the Small Business
    BUAD 338 Market Research
    BUAD 350 Project Management for Sustainable Impact
    BUAD 400 Strategy & Sustainability in Business Decisions
    BUAD 401 Business Senior Seminar
    ECON 101 Microeconomics
    ECON 102 International and Macroeconomics

    Requirements for the Bachelor of Arts in Business
    Emphasis in Management

    Online
    45 semester hours

    BUAD 104 Perspectives on Sustainability
    BUAD 200 Management Principles
    BUAD 208 Accounting Principles
    BUAD 209 Financial Decision Making
    BUAD 220 Legal Environment of Business
    BUAD 222 Social Science Statistics
    BUAD 230 Marketing Principles
    BUAD 250 The Female Executive: Strategies in the Workplace
    BUAD 302 Managing Human Resources
    BUAD 305 Global Business
    BUAD 307 Business & Society
    BUAD 400 Strategy & Sustainability in Business Decisions
    BUAD 401 Business Senior Seminar
    ECON 101 Microeconomics
    ECON 102 International and Macroeconomics

    Requirements for the Bachelor of Arts in Business
    Emphasis in Women’s Leadership

    Online
    45 semester hours

    BUAD 104 Perspectives on Sustainability
    BUAD 200 Management Principles
    BUAD 208 Accounting Principles
    BUAD 209 Financial Decision Making
    BUAD 220 Legal Environment of Business
    BUAD 222 Social Science Statistics
    BUAD 230 Marketing Principles
    BUAD 250 The Female Executive: Strategies in the Workplace
    BUAD 400 Strategy & Sustainability in Business Decisions
    BUAD 401 Business Senior Seminar
    ECON 101 Microeconomics
    INT 230 History and Theories of Leadership
    INT 330/1 The Practice of Leadership
    PSYC 214 Psychology of Women
    WS 100 Focus on Women

  • Civic Engagement Opportunities

    Students may take course learning into their communities to help organizations of all types with business-related activities. The Income Tax Assistance Course (VITA) offers students such a co-curricular, Community Involvement (C) opportunity. They become IRS certified to prepare tax returns for area residents. As the College’s gateway for civic engagement and global engagement options, the Spencer Center provides faculty who will work with students to pair their interests with appropriate opportunities.

  • Business Course Descriptions

    Note: The following courses are available only through the Adult Degree Program: BUAD 211, BUAD 311, BUAD 312, BUAD 314, BUAD 315, BUAD 316, BUAD 317, BUAD 318, BUAD 340, and BUAD 360.

    104 Perspectives on Sustainability (3 s.h.)
    Provides an overview of sustainability from the perspectives of business, economics, environmental/ecological studies, and sociology. It introduces the student to the triple bottom line concept and evaluation which focuses on financial, social, and environmental responsibilities.

    200 Management Principles (3 s.h.) (W)
    Provides an overview of traditional management theory and practice and the growing literature on contemporary management. It also provides the student with opportunities to read about and examine real-life applications. Highlights the principles and practices of sustainable business management from both a strategic perspective and an application-oriented perspective. *Prerequisite: sophomore standing or permission of instructor.

    202 Organizational Behavior & Interpersonal Communication (3 s.h.)
    Focuses on critical aspects of organizational behavior and interpersonal communication. Covers topics such as systems theory; organizational culture and learning; and individual, team, and group dynamics, as well as other vital areas such as conflict resolution and negotiation. Understanding of the centrality of communication in person-to-person relationships, and recognition and acceptance of diversity are critical elements on a micro and macro level. Organizational leadership and change management are explored as elements of healthy and sustainable organizational cultures. Cross listed as COMM 202. *Prerequisite: sophomore standing.

    208 Accounting Principles (3 s.h.)
    Introduces students to financial statements and the concepts and transactions that underlie those statements. It focuses on understanding financial statements and the numbers that make up financial statements, giving students a rudimentary knowledge of debits and credits, an understanding of basic accounting principles, and a greater understanding of the relationships between the numbers. Will also examine the prevalence of corporate social responsibility annual reports.

    209 Financial Decision Making (3 s.h.) (Q)
    Provides an introduction to the concepts, problems, and applications of decision making as related to personal and corporate financial management. Specifically, the principles of time value of money, risk/return trade-off, stock and bond valuation, capital budgeting techniques and practices including cost/benefit analysis, capital structure, and working capital management are covered in the context of the triple bottom line. *Prerequisite: BUAD 208.

    210 Financial Accounting (3 s.h.)
    Introduces the conceptual foundation of accounting and the fundamental techniques involved in the preparation of corporate financial statements. Includes the balance sheet, income statement, and retained earnings statement.

    211 Managerial Accounting (3 s.h.)
    Offered online only. The second semester of accounting principles designed for students planning to major in Business with an Accounting emphasis. Looks at financial accounting concepts/theories in greater depth and examines principles of managerial accounting. *Prerequisite: at least a B in BUAD 210.

    214 Income Tax (VITA) (3 s.h.) (C)
    Offers students a co-curricular Community Involvement (C) opportunity to become an IRS-certified volunteer providing free basic income tax return preparation with electronic filing to qualified individuals. All workers in the United States must pay taxes and most have to file an annual tax return. Students study the conduct and ethics of working with confidential data and how to administer quality information gathering interviews. Once certified in each area, students study current tax law including tax credits, exemptions, and deductions preparing both paper and electronic returns. Upon successfully passing certification exams students are IRS certified in tax law. They can then answer tax law questions, explain tax law to clients, prepare or correct tax returns, and conduct quality reviews of completed tax returns. Students are required to volunteer weekly at a local VITA site. Offered spring only. *Prerequisite: VITA Seminar (1 s.h.) fall semester or permission of instructor.

    220 The Legal Environment of Business (3 s.h.)
    This course is a basic introduction to legal concepts that affect businesses, employees, and individuals dealing with them. Topics covered include the legal system of the United States, constitutional and criminal law, torts, contracts, and agency law. Junior standing recommended.

    221 The Legal Environment of Business II (3 s.h.)
    This is a continuation of The Legal Environment of Business I. It introduces real, personal, and intellectual property; trusts and wills; general and limited partnerships; and corporations, including their formation, financial and management structures, and fundamental changes. In addition, federal and state business regulations in the areas of environmental law, bankruptcy, consumer protection, and employment law will be covered. *Prerequisite: BUAD 220.

    222 Social Science Statistics (3 s.h.) (Q)
    For course description, see INT 222 in the Interdisciplinary Studies listing.

    230 Marketing Principles (3 s.h.)
    This course introduces the basic principles of marketing, including marketing strategy, marketing communication, and the interaction between organizations and consumers. Emphasis will be on economic, social, cultural, and legal environments in which marketing occurs. Students gain understanding of traditional marketing concepts and current marketing thought, as well as practical experience through analytical and creative projects.

    244 Investments (3 s.h.)
    An introductory study of investment management covering cash equivalents, money markets, mutual funds, stocks, corporate bonds, government bonds, retirement plans and annuities, real estate, options, and futures, focusing on the individual investor. Investment strategies and risk and return are evaluated as well as techniques and procedures designed to aid in investment management. Course offered as needed. Optional field trip to NYC financial district at additional cost.

    247 Globalization and Labor Issues (3 s.h.) (I)
    For course description, see ECON 247 in the Economics listing.

    250 The Female Executive: Strategies in the Workplace (3 s.h.) (G)
    Examines the impact of women in key leadership roles, presenting how women establish and maintain effectiveness as managers and leaders. Provides a historical perspective on women’s culture and their changing roles. Topics include gender communication, leadership style development, political game playing, work and family integration, networking and mentoring, sexual harassment, perceived and real barriers to women’s job mobility, and professional development planning.

    260 Personal Finance (3 s.h.) (Q)
    Provides an overview of budgeting, financial record keeping, income tax planning, consumer credit, insurance considerations, factors involved in buying or renting a home, investment strategies, stock market analysis, and retirement planning. Concepts and proven guidelines for successful financial planning are combined with real world applications through readings, analysis of cases, and outside research. Offered as needed.

    266 Social Trends and Their Impact on Business (3 s.h.)
    Introduces students to the significance of sociocultural, political, and environmental trends and their impact on how business opportunities can grow or be hampered. Emphasizes a triple bottom line viewpoint while focusing on social trends such as the changing face of America, the Green movement, globalization, technology and communication upgrades, and changes in the workforce. Twenty-hour service component required. Cross listed as INT 266.

    287 Business & Civic Engagement Internship: Career Exploration (credit varies)
    This level of internship provides the student with opportunities to observe and learn about job possibilities in an employment setting. A log of daily responsibilities and a written summary are required. *Prerequisite: permission of a business faculty member.

    302 Managing Human Resources (3 s.h.)
    Covers the design/purpose of human resource (HR) management systems and examines trends in a broader environment. Sustainable organizational culture requires appropriate design and implementation of HR policy. Students study HR planning and organizational competitiveness, global HRM, equal employment opportunity, job analysis and staffing, recruitment and selection, training and development, performance management and appraisal, compensation, employer rights, union/management relations, and characteristics of high-performance organizations. *Prerequisite: BUAD 200 or HCA 101.

    305 Global Business (3 s.h.) (I)
    Addresses issues involved in international business for firms of all sizes. As business has become global in nature, firms must focus on international business to remain competitive. Students preparing for a managerial career must understand the complexities and cultural aspects of international business. Class/Blackboard discussions, case analyses, and a semester project are required. *Prerequisite: BUAD 200 or instructor permission.

    306 The Entrepreneur: Starting, Marketing & Managing a Small Business (3 s.h.)
    Students participate in feasibility studies and potential development of a new venture involving creation, planning, assessment, development, startup, and operation. Includes feasibility assessment, business-plan development, and start-up preparation. Case studies will be used to build the skills required. *Prerequisites: BUAD 200, 208, and 230 or instructor permission.

    307 Business and Society (3 s.h.) (R)
    This course explores how business processes have affected, and been affected by, social, cultural, political, and legal environments throughout history. Students gain understanding of current business trends and events, with emphasis on the broad cultural contexts in which they occur, through current readings, case analyses, and class/Blackboard discussions. *Prerequisite: sophomore standing.

    310 Intermediate Accounting I (3 s.h.)
    This is a further consideration of issues developed in accounting principles courses. Assignments focus on preparation and use of meaningful financial statements. Among topics considered are present value concepts, cash and marketable securities, receivables, inventory valuation, current liabilities, and long-term investments. *Prerequisite: At least a ‘B’ in BUAD 211 or instructor permission.

    311 Intermediate Accounting II (3 s.h.)
    Offered online only. A continuation of BUAD 310, this course includes topics such as intangible assets, long-term liabilities, stockholders’ equity, retained earnings, dividends, and leases. *Prerequisite: BUAD 310.

    312 Cost Accounting (3 s.h.)
    Offered online only. Emphasis in this course, which is a continuation of managerial accounting topics, will be on the uses of accounting data for decision-making at all levels of managerial responsibility. This course concentrates on the managerial functions of accounting specifically related to cost structures. *Prerequisite: BUAD 211 or equivalent.

    313 Computerized Accounting for the Small Business (3 s.h.)
    Utilizing a hands-on approach, students learn the accounting cycle through a popular small business accounting software package. Realistic, virtual company cases are utilized to enhance the student’s comprehension of accounting. Students will learn how to set up a chart of accounts, banking and reconciliation, payroll, cut purchase orders, manage inventories, pay vendors, and generate financial statements through the accounting software.

    314 Tax Accounting (3 s.h.)
    Offered online only. Focuses on the study of the principles of federal taxation and the concept of taxable income. The basic concepts of income taxation in the United States are examined with an emphasis on recognizing the tax consequences of business decisions. This is an elective course, which goes beyond the intermediate level, for students interested in pursuing a career in accounting. *Prerequisite: BUAD 211 or equivalent.

    315 Accounting Information Systems (3 s.h.)
    Offered online only. Examines the principal functions of accounting processes using information technology in contemporary business. Examines models for the sales/collection business process and acquisition/payment process. Reviews process rules, risks, and associated controls. Overviews general ledger architecture and Database Management Systems (DBMSs). Students develop an understanding of the critical nature of accounting information flow.

    316 Advanced Accounting (3 s.h.)
    Offered online only. This is an in-depth consideration of topics introduced in BUAD 311. Emphasis will be given to the principles of preparing consolidated financial statements. This is an elective course for students interested in pursuing a career in accounting. *Prerequisite: BUAD 311.

    317 Accounting for Non-Profit and Government Organizations (3 s.h.)
    Offered online only. Examines governmental organizations (county, state, federal), which differ significantly from business organizations and, accordingly, have a different set of accounting activity standards. Reviews accounting and reporting according to the Governmental Accounting Standards Board (GASB) including budgeting, proprietary funds, and revenue funds. In addition, not-for-profit entities are examined, particularly regarding accounting for hospitals and colleges/universities.

    318 Auditing (3 s.h.)
    Offered online only. Studies the types of audits and their purposes. Working papers, internal controls, accounting systems, and audit reports and programs will be studied, as well as auditing standards, professional ethics, and Securities and Exchange Commission audit requirements. This is an advanced-level accounting course for the student who is serious about a career in accounting and is preparing for the CPA exam. *Prerequisite: BUAD 310 or instructor permission.

    330 Marketing Management (3 s.h.)
    Studies both management and marketing to prepare students to manage personnel within a marketing department. Students read leading theory and practitioner articles about management, marketing, and strategic planning of marketing activities. Prerequisites: BUAD 200 and BUAD 230. Course offered as needed.

    334 Multicultural Marketing in America (3 s.h.) (D)
    The U.S. is a mosaic of cultures and backgrounds, and this course will look at the impact these growing subcultures have on a diverse market environment. In addition to learning strategic applications of consumer/segment insights, students will be encouraged to reflect on current biases in advertising and other messaging, and through their analysis understand the ethics and social responsibility involved with marketing to the multicultural consumer. Cross listed as COMM 334.

    336 Cross-Cultural and Global Marketing (3 s.h.) (I, W)
    Studies marketing concepts and decision making across cultures, both domestic and international. Emphasis on comparative differences in markets, marketing functions, and socio-economic and cultural differences between domestic and international marketing. Cross listed as COMM 336. *Prerequisite: BUAD 230.

    338 Marketing Research (3 s.h.)
    The study of the marketing research process involves understanding and learning about many different stages of the process, including design, methodology, analysis, and interpretation. Students gain understanding of both qualitative and quantitative methods of marketing research. The focus will be on providing students with a knowledge base that allows them to become effective users and preliminary “doers” of marketing research. Practical application comes through completion of consumer research projects. Cross listed as COMM 338. *Prerequisite: BUAD 230.

    340 Financial Management (3 s.h.)
    Offered online only. Studies the ways and means by which a corporation raises funds, uses financial resources, and evaluates the uses of funds. Sources of funds, asset management, financial planning, ratio analysis, and other techniques of evaluation are studied by means of problem solving and case analyses. *Prerequisites: At least a ‘C’ in BUAD 208, BUAD 211, ECON 101, and ECON 102.

    350 Project Management for Sustainable Impact (3 s.h.)
    Students learn the responsibilities and essential tools and techniques required to successfully plan, manage, control, and evaluate a project in a complex environment. Demonstrates how these approaches can be successfully applied in the development and management of a major project. Sustainability principles and practices will be studied and applied with a focus on environmental impact. *Prerequisite: junior standing or instructor permission.

    360 Retail, Services, and Internet Marketing (3 s.h.)
    Offered online only. Past, current, and developing trends in retailing, services marketing, and the Internet as a customer interface are examined in this course. Emphasis is on consumer interaction issues such as customer service, customer satisfaction, and experiential marketing. Practical application is provided through a retail/service consulting project. *Prerequisite: BUAD 230. Offered as needed.

    362 Consumer Behavior (3 s.h.)
    Explores the theories, principles, and current perspectives related to consumer behaviors, motivations, and experiences. Students gain understanding of cultural, socio-economic, self-concept, lifestyle, interpersonal, and perceptual factors in consumption. Cross listed as COMM 362.*Prerequisite: BUAD 230.

    387 Business & Civic Engagement Internship: Professional Experience (credit varies)
    Focuses on practical experience of a professional nature. It can be a valuable testing ground for possible career opportunities. It requires keeping a log of job responsibilities and writing a paper summarizing the experience and what was learned.

    395 Business Practicum (3 s.h.)
    Gives students the opportunity to apply theory and skills learned in business courses to the practice of business. Begins with delivering a brief practicum proposal outline to the faculty mentor. Upon approval, student and mentor define the project’s timeline and its presentation. Projects MUST be approved in advance for fulfillment of the requirement. *Prerequisites: junior standing and faculty mentor approval.

    400 Strategy and Sustainability in Business Decisions (3 s.h.) (M)
    Designed for students to develop conceptual and analytical skills needed by managers in organizations. Focuses on strategy and examines case studies in sustainability for many different types of enterprises. Emphasizes integration of business courses and should directly precede BUAD 401. Includes the strategic planning process, situational analysis, decision making in an uncertain environment, and effective implementation of a strategic plan, including organizational design and management. Covers a comprehensive case analysis process. *Prerequisites: senior standing and completion of most pre-400 level major courses.

    401 Business Senior Seminar (3 s.h.) (M, O)
    Students demonstrate understanding of the principles of the business curriculum through the application of accumulated business knowledge to one of the following options: develop a business plan with social and environmental results and impact; complete a social audit and critical analysis of an existing enterprise/industry using the Institute for Supply Management triple bottom line guidelines; or develop a social responsibility case study. Students present their findings orally and in writing for evaluation and critical review. *Prerequisites: BUAD 400 and senior standing.