B-W: Business Courses

BUS	050I	INDEPENDENT STUDY	*One to four credit hours*
See Independent Study Program, Section II.
BUS	070	INTERNSHIP	*One to twelve credit hours*
See Internship Program, Section II.
BUS	208	INTRODUCTION TO BUSINESS	*Three credit hours*
This course provides an introduction to the role of business in modern society, its responsibilities and obligations, existing forms and functions, and projected changes and their effect on society. Not open to students who have taken BUS 305.
BUS	211	PRINCIPLES OF ACCOUNTING I	*Three credit hours*
Prerequisite: MTH 136
This is an introductory course designed to acquaint students with the principles of accounting theory with emphasis upon the accounting cycle, the accounting equation, and the preparation and interpretation of the primary financial statements as they relate to various business organizations.
BUS	212	PRINCIPLES OF ACCOUNTING II	*Three credit hours*
Prerequisite: MTH 136, BUS 211
A continuation of BUS 211, this course emphasizes the managerial applications of accounting information.
BUS	215	INTRODUCTION TO ENTREPRENEURSHIP	*Three credit hours*
This overview course will give students an awareness of the skills, knowledge and abilities needed to be a successful entrepreneur. An objective of the course is to develop students' ability to become opportunity-focused and recognize their own entrepreneurial potential. Students will examine a framework that views entrepreneurship as a process that emphasizes the individual, the environment, the organization. Topics such as entrepreneurship, family businesses, social entrepreneurship, and innovation will be explored.
BUS	243	PERSONAL FINANCE	*Three credit hours*
This course studies the principles of personal finance with an emphasis on personal taxes, cash and savings instruments, consumer loans, stock and bond investments, real estate, insurance, and retirement planning.
BUS	250	GREEN BUSINESS: GOD, MONEY AND ECOLOGY	*Three credit hours*
Consideration of what ethics and religion have to say about the relationship of business and the environment both in the U.S. and in developing countries is covered in this course.
BUS	263	SEMINAR	*One to three credit hours*
Seminars are open to all students who have completed listed prerequisites. Seminars study a specified current business topic and may be taken more than once for credit provided the topic or subject area is different.
BUS	305	INTRODUCTION TO MANAGEMENT	*Three credit hours*
Prerequisite: Completion of 30 credit hours
This course examines the leadership activities of managers within organizations in various environments. It also analyzes the functions of management from a holistic or systems perspective with emphasis on behavioral interaction and integration to create organizational effectiveness. Students apply knowledge acquired to successfully meet individual and organizational challenges.
BUS	310I	INTRO TO INTERNATIONAL BUSINESS	*Three credit hours*
Prerequisite: Sophomore status or BUS 208. This course is designed to give students an opportunity to become familiar with the particularities of conducting business in an international environment, by giving them the theoretical and practical foundations necessary to study this discipline in greater detail.
BUS	315	SMALL BUSINESS MANAGEMENT	*Three credit hours*
Prerequisite: BUS 330
This course develops the students' understanding of how the functional areas of business are applied in a small, entrepreneurial enterprise. Because of the cross-functional demands on the entrepreneur, this course covers a wide range of topics. Students will gain a greater understanding of the interdependencies within an organization. Topics such as guerilla marketing, networking, legal forms of an organization, relationship-building, advisory boards, and venture capital are explored in broad the financial issues confronting entrepreneurs are explored in broad terms.
BUS	316	COST ACCOUNTING & ANALYSIS	*Three credit hours*
Prerequisite: BUS 212, ECN 279
This course surveys the accounting requirements of internal organizational management with particular attention devoted to the costs capitalized in inventory. Defines and illustrates job order costing, process costing, standard costing, direct costing, cost-volume-profit analysis, activity-based costing, budgeting, and control of decentralized operations.
BUS	321	INTERMEDIATE ACCOUNTING I	*Three credit hours*
Prerequisite: BUS 212
The accounting cycle, the theory, and practice of financial statement preparation in accordance with generally accepted accounting principles are covered in this course. Topics also include long-term assets, liabilities, and stockholders' equity of the corporation.
BUS	322	INTERMEDIATE ACCOUNTING II	*Three credit hours*
Prerequisite: BUS 321
This course will continue the analysis of the balance sheet and will also review the preparation of the cash flow statement. Advanced measurement and disclosure issues relating to the financial statements will also be examined.
BUS	326	LEGAL ENVIRONMENT OF ORGANIZATIONS	*Three credit hours*
Prerequisite: Completion of 30 credit hours
Substantive private law, business associations, labor-management agreements, government regulations, and international law as they affect American business policies, practices and ethics are covered in this course.
BUS	328	BUSINESS LAW	*Three credit hours*
Prerequisite: BUS 326
This course is a study of the law applicable to commercial transactions, property, debtor and creditor relationships as well as wills and trusts. It is recommended for the accounting major.
BUS	329	BUSINESS ETHICS	*Three credit hours*
Business ethics provides an examination of moral problems facing organization managers with a focus on learning how to integrate ethical thinking with strategic thinking in shaping actions. Students analyze actual case problems, learning to use various ethical theories as a guide to clear thinking.
BUS	330	INTRODUCTION TO MARKETING	*Three credit hours*
Prerequisite: ECN 100 or 101
Marketing involves understanding the changing wants of individuals and organizations, the development and distribution of goods and services to meet those wants, and the maintenance of satisfactory customer relationships. It includes all the activities necessary to get goods and services from the producer to the consumer. This course gives students an opportunity to participate in an analysis of marketing strategies and the evaluation and control of marketing programs.
BUS	333	ADVERTISING MANAGEMENT	*Three credit hours*
Prerequisite: BUS 330
Advertising is studied as an integral part of our economic and social systems, and as a tool that has a direct impact on the manufacture, distribution, marketing and sale of tangible and intangible goods. Concepts and strategies include target markets, media selection, sales promotions, budgeting and evaluation techniques. Through case studies, students will receive hands on experience in developing an advertising campaign. Exposure to professionals in the field is provided by tours and lectures.
BUS	334	SALESMANSHIP & SALES MANAGEMENT	*Three credit hours*
Prerequisite: BUS 330
This course covers the practical aspects of the sales function and the job of the sales manager. Students will be given the opportunity to develop and demonstrate the skills, knowledge, attitudes and understanding necessary for the successful salesperson or sales manager.
BUS	335	RETAIL MANAGEMENT	*Three credit hours*
Prerequisite: BUS 330
This course includes the study of retailing and retail management�management of the retail store, its environment, personnel, buying, merchandising, pricing, advertising, promotion, selling, expense control and customer service.
BUS	338	CONSUMER BEHAVIOR	*Three credit hours*
Prerequisite: BUS 330
What makes people do what they do? What makes people buy? What makes people buy from one company rather than another? This course will look at the nature of the purchase decision process. Theories, concepts, research methods and findings are explored and examined for use in marketing management decision-making.
BUS	342	CORPORATE & ORGANIZATIONAL FINANCE	*Three credit hours*
Prerequisite: CSC 121, MTH 136, ECN 100 OR 101, BUS 212
This course is a study of the sources and uses of funds within an organization, the returns and risks related to an organization's working capital and capital budgeting decisions.
BUS	351I	GLOBAL STRATEGIES	*Three credit hours*
Prerequisite: BUS 310I
This course challenges the student to understand management of a multinational organization operating in a variety of national and cultural contexts. Strategic and tactical concepts will provide a framework for examining how organizations deal with the complex global environment.
BUS	358	BUSINESS COMMUNICATIONS	*Three credit hours*
This course is designed to improve the student's command of the English language in typical business writing, with analysis and writing of various types of business letters and reports, including collection of data, organization of material, choice of writing style and various uses of reports in business and industry.
BUS	360I	POL & SOCIAL RESPONSIBILITY OF MULITNATIONAL CORPORATION	*Three credit hours*
This course examines the role of power and ethics in the conduct of international business. Actual cases are studied that demonstrate some of the dilemmas faced by the multinational corporation and the growing concern with integrating the ethical and social concerns with business actions in a way that is beneficial to both business and society.
BUS	365	MANAGEMENT SCIENCE	*Three credit hours*
Prerequisite: MTH 136, CSC 121, ECN 279
This course provides analysis of the various quantitative models that are available for formulating and solving accounting, finance, management and marketing problems. The student is exposed to the fundamental principles of operations research as applied to all areas of business decision-making.
BUS	378	PRINCIPLES OF FRAUD EXAMINATION	*Three credit hours*
This course focuses on fraud in the workplace. You will learn about common fraudulent schemes, typical perpetrators and measures a company can implement to protect against workplace fraud.
BUS	407	FEDERAL INCOME TAXATION	*Three credit hours*
Prerequisite: BUS 211
The topics of the federal income tax law, U.S. Treasury regulations, and IRS revenue rulings and court cases are covered in this course. A major emphasis of the course will be tax planning for the individual. There will be a detailed study of actual personal federal tax forms. Ethics will be stressed.
BUS	408	FEDERAL TAXATION: CORPORATIONS, PARTNERSHIPS, ESTATES AND TRUSTS	*Three credit hours*
Prerequisite: BUS 211
This course is a study of current federal tax laws applicable to corporations, partnerships, estates and trusts. Tax reporting, planning and research are an integral part of this course.
BUS	409D	BEHAVIORAL THEORIES OF MANAGEMENT	*Three credit hours*
Prerequisite: BUS 305
This is an experiential laboratory course that explores personal, interpersonal, group, inter-group, and organizational change as it relates to effective leadership and diversity management in business and other organizations.
BUS	410	HUMAN RESOURCE MANAGEMENT	*Three credit hours*
Prerequisite: BUS 305
This course provides an overview of the various functions in the field of Human Resource Management. The functions of planning, selecting, compensating, appraising, training, and development are covered. Legislation and laws pertaining to these functions as well labor relations and health and safety are examined. Overall organizational strategy is incorporated into the application of all Human Resource functions.
BUS	411	COMPENSATION	*Three credit hours*
Prerequisite: BUS 410 or permission of instructor
Theory and strategy behind organizational compensation practices are examined. Specifically, the behavioral aspects of compensation, the legal constraints, development of base pay systems, variable pay, executive compensation, benefits, and services are covered. Students become familiar with actual practices and application in organizations.
BUS	412	EMPLOYMENT LAW AND LABOR RELATIONS	*Three credit hours*
Prerequisite: BUS 410 or permission of instructor
This course is a review of the historical foundations of Employment Law and Labor Law with a focus on current issues as reflected by recent agency and court rulings. Labor Relations includes the topics of the NLRB, unionization, collective bargaining, grievance procedures, arbitrations and mediation. This course is open to graduate students.
BUS	413	STAFFING AND DEVELOPMENT	*Three credit hours*
Prerequisite: BUS 410 or permission of instructor
This course provides a strategic overview of the Human Resource Planning function. Job analysis, recruiting, selection, training, development, retention, and appraisal are covered as key topical areas with a focus on the theoretical foundations and application of current practices.
BUS	415	BUSINESS PLAN DEVELOPMENT	*Three credit hours*
Prerequisite: BUS 215, BUS 315
In this capstone course, entrepreneurship students will complete a comprehensive business plan, including a competitive analysis, industry description and outlook, sales and marketing plan and financial plan for a proposed company. Faculty and entrepreneurs will work closely with students to ensure that this project incorporates the practical issues entrepreneurs tackle in starting or growing a business. Students will meet with bankers, venture service providers and successful entrepreneurs.
BUS	416	FINANCIAL MANAGEMENT	*Three credit hours*
Prerequisite: BUS 342, ECN 279
This advanced course covers selected topics in financial management such as financial analysis, forecasting, working capital management, capital budgeting, long-term financing, cost of capital and dividend policies.
BUS	417	PRINCIPLES OF AUDITING	*Three credit hours*
Prerequisite: BUS 322
This course emphasizes auditing concepts and applications that enable students to understand the philosophy and environment in public accounting ethics, auditing standards, opinions on the financial statements.
BUS	418	GOVERNMENTAL AND NONPROFIT ACCOUNTING	*Three credit hours*
Prerequisite: BUS 212
This course deals with financial accounting and reporting concepts, standards, and procedures applicable to (1) state and local governments-including counties, cities, and school districts, as well as townships, villages, other special districts, and public authorities; (2) the federal government; and (3) nonprofit and governmental universities, hospitals, voluntary health and welfare organizations, and other nonprofit (or not-for-profit) organizations. Financial management and accountability considerations peculiar to government and nonprofit (G&NP) organizations are emphasized, and the distinctive aspects of auditing G&NP organizations are discussed.
BUS	420	ACCOUNTING SYSTEMS	*Three credit hours*
Prerequisite: BUS 322
This course is a survey of information technology and its application to accounting issues. Students will solve problems using electronic spreadsheets, word processors, and the internet. Students will develop an understanding of the information gathering, data accumulation, and reporting requirements of various accounting software programs.
BUS	421	ADVANCED ACCOUNTING	*Three credit hours*
Prerequisite: BUS 322
This course deals with special problems in accounting for business aquisitions and mergers. Students will be exposed to the different methods of accounting for investments on the books of the parent company. They will develop an understanding of the consolidation procedures that deal with the issues of noncontrolling interests, intercompany sales, intercompany debt, ownership patterns and income taxes. In addition, the related topics of business segment reporting, and foreign currency translation will be examined.
BUS	432	MARKETING RESEARCH & INFORMATION SYSTEMS	*Three credit hours*
Prerequisite: BUS 330, ECN 279
The student will learn how to develop a marketing research project. An understanding of domestic and international marketing information needs and procedures will be covered. Students will be taken through the research process from purpose definition and proposal writing to final report writing and presentation. Data collection techniques will be offered to include current technologies and use of the internet.
BUS	436I	INTERNATIONAL MARKETING	*Three credit hours*
Prerequisite: BUS 330
This course is a study of the peculiarities of marketing products and services overseas. An over-view of the economic, political, cultural and infrastructure environments; determination of market size; use of segmentation variables; review of foreign buyer behavior; collection and analysis of foreign market research; determination of best method of entry; selection of optimum marketing strategies; and integration of all variables in a comprehensive marketing plan are covered.
BUS	437	MARKETING MANAGEMENT	*Three credit hours*
Prerequisite: Two upper-level marketing courses
This capstone marketing course offers an integrative approach to understanding and solving contemporary marketing management problems. The course focuses on optimizing the firm's effectiveness as it changes to meet the challenges of the domestic and international environments. The course helps students learn how to establish strategic direction in pursuit of ever-changing marketing opportunities.
BUS	444I	INTERNATIONAL FINANCIAL MANAGEMENT	*Three credit hours*
Prerequisite: BUS 342
This course is a study of foreign exchange markets, the management of foreign exchange exposure, multinational capital budgeting, international portfolio management, transfer pricing, multinational taxation, international securities, and interest rate risk management.
BUS	445	PRINCIPLES OF INVESTMENTS	*Three credit hours*
Prerequisite: BUS 342, ECN 279
This course emphasizes techniques of security analysis, evaluation of portfolios and investment strategies including the use of derivatives.
BUS	451	MANAGEMENT STRATEGY & POLICY	*Three credit hours*
Prerequisite: Completion of all other requirements for the business administration major.
This is the capstone course of the business major. Students learn to research and formulate top level strategic goals which enable the firm to adapt and grow with its changing environment. Students also learn how to implement strategic goals by integrating the functions learned in lower level courses. Real world case examples are used to apply the learnings.
BUS	463	SEMINAR	*One to three credit hours*
Upper level seminars are open to juniors and seniors who have completed listed prerequisites. Seminars study advanced, current business topics and may be taken more that once for credit provided the topic or subject area is different.
BUS	470	ACCOUNTING INTERNSHIP PROGRAM	*Credit hours to be arranged*
The Accounting Internship Program is open to junior or senior accounting students. Permission of instructor is required. Accounting Internships provide practical experience in public accounting involving employment in local accounting firms in a pre-arranged program, coordinated with the accounting faculty at Baldwin-Wallace College. See also the Internship Program, Section II.

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