ACCT 202 Financial Accounting 3 credits
Financial Accounting provides an introduction to the accountant’s role in the business environment and to the fundamental principles necessary to process and use financial information, including preparation of financial statements and financial statement analysis.
ACCT 203 Managerial Accounting 3 credits
Managerial Accounting introduces students to the organizational role of accounting information, the techniques available to provide that information, and the benefits and limits of the information provided by the various techniques in response to the manager’s needs. Prerequisite: ACCT 202.
ACCT 313 Intermediate Accounting I 3 credits
Intermediate Accounting I is a study of the theoretical foundation of accounting concepts and an extensive study of the practical application of generally accepted accounting principles. Students use problems, case studies, and computer assignments to attain an understanding of these topics. Prerequisite: ACCT 202.
ACCT 314 Intermediate Accounting II 3 credits
Intermediate Accounting II is a continuation of ACCT 313. Prerequisite: ACCT 313.
ACCT 332 Business Law I 3 credits
Business Law is an introduction to the nature and development of common law and of the Uniform Commercial Code. Included is the study of contract law, business aspects of criminal law, ethical aspects of legal issues, and issues related to partnerships and corporations. (This course may be taken for credit as BUSI 332.)
ACCT 350 Income Tax Accounting 3 credits
This course is a study of federal income tax principles for individuals and corporations. Emphasis is on income, exemptions, deductions, credits, capital gains, and losses.
ACCT 361 Financial Auditing I 3 credits
Financial Auditing introduces students to auditing principles and procedures, in both internal and external environments, as they are used to determine the fairness of an organization’s assertions. Students use audit cases and computer assignments to attain an understanding of these topics. Prerequisite: ACCT 313.
ACCT 425 Cost Accumulation and Control 3 credits
Cost Accumulation and Control is a study of cost accumulation systems; job order and process; cost controls; flexible budgets and standard costs; and cost, volume, profit relations. Prerequisite: ACCT 203.
ACCT 435 Advanced Accounting 3 credits
Advanced Accounting introduces students to advanced accounting topics addressed by FASB and GASB pronouncements. Students use problems, case studies, and computer assignments to attain an understanding of these topics. Prerequisite: ACCT 314.
ACCT 478 Seminar in Accounting 3 credits
The Seminar in Accounting is a capstone course integrating the student’s previous work in accounting and economics. The course includes focused writing instruction for preparation of accounting reports. Prerequisite: Senior standing in Accounting.
ACCT 480 Introduction to Peachtree Accounting 1 credit
This course is an introduction to Peachtree Accounting software used in the accounting profession.
ACCT 481 Business Law II 3 credits
This course is a continuation of Business Law I. Topics include: Commercial; Real and Personal Property; Bailment; Landlord and Tenant Relations; Wills Intestacy and Trusts; Intellectual Property; Computer Privacy and Speech; Employer-Employee Relationship; Employment Law; Product Liability; Professional Liability, International Business Law; and, Contract Interpretation. (This course may be taken for credit as BUSI 481.) Prerequisite: ACCT/BUSI 332.
ACCT 483 Financial Auditing II 3 credits
This course introduces students to the overall audit plan and audit program, application of the audit process to the sales and collection cycle, acquisition and payment cycle, payroll and personnel cycle, inventory and warehouse cycle, capital acquisition and repayment cycle, and cash balances including analytical procedures and tests of internal controls related to the various audit cycles. Prerequisite: ACCT 361.
ACCT 487-488 Independent Study 3 credits
ACCT 490 Senior Project 2 credits
The Senior Project is open only to students with a major in Accounting. Students prepare and present a senior project. The topic for the senior project must be approved by the advisor of the accounting program.
BUSI 101 Personal Finance 3 credits
This course explores practical and realistic models and methods to manage personal finance effectively including buying and selling a house, balancing a checkbook, budgeting, negotiating, investing, insurance issues, financial planning, valuing stocks and bonds, investing for retirement, and buying insurance for property and person.
BUSI 200 Digital Media and Digital Culture 3 credits
This course provides the student with the history, structures, processes, and practices of digital media and examines the effects of technology on American and global culture. Key concepts that are integral to understanding the digital age are examined, as well as the effect of new content distribution venues like iTunes and YouTube. Various areas of digital culture are examined
including the Internet, the World Wide Web, virtual community and virtual identity, social networking sites, gaming culture, and mobile technology. (This course may be taken for credit as COMM 200.)
BUSI 203 Principles of Advertising and Public Relations 3 credits
This course covers the history and principles of advertising and public relations and discusses the different fields of marketing including industry and non-profit work. Advertising and public relations’ relative places in integrated media and marketing plans are also discussed. (This course may be taken for credit as COMM 203.)
BUSI 205 Quantitative Methods for Business and Economics 3 credits
Quantitative Methods for Business and Economics teaches the mathematical tools from Calculus and Linear Algebra which are used in Economics and Business. Topics include derivatives, multi-variate derivatives, and systems of equations applied to problems from Economics and Business. (Not be open to students who have taken MATH 201. This course cannot replace MATH 201 as a pre-requisite for MATH 202) Prerequisites: MATH 105 or the equivalent; proper placement by the Bethany College Mathematics Placement Examination; or permission of the instructor. (This course may be taken for credit as ECON 205).
BUSI 222 Research Methods in Business 3 credits
This course introduces elementary research methods in business and economics. The course includes the use of microcomputers in business and economics. Emphasis is on using spreadsheets to prepare quantitative research projects in business and economics. The course also covers writing quantitative reports in business and economics. Prerequisites: ECON 163 and MATH 281 or 383 or PSYC 205. Prerequisite or corequisite: MATH 282 or 384. (This course may be taken for credit as ECON 222).
BUSI 265 Producing Commercials 3 credits
Advertising theory, audience research, and strategic message development come together in producing commercials. This course explores the development and production of commercials for radio, television and the web. (This course may be taken for credit as COMM 265.) Prerequisite: BUSI/COMM 203
BUSI 287 Organizations and Human Behavior 3 credits
This course is a study of specific aspects of organization culture, such as motivation, conflict, power, and leadership. Focus is on improving the effectiveness of organizations by strengthening human processes. (This course may be taken for credit as ECON 287 or PSYC 287.)
BUSI 300 Student Investment Fund 2 credits
This course provides students the opportunity to utilize their finance and investment knowledge to make hands-on investment decisions in managing a portfolio of approximately $1 million. The students learn, research, and implement various aspects of fund management such as: establishing portfolio objectives and risk management; researching and analyzing the current economic and investment environment; industry sector analysis; company analysis and evaluation; assessment of risk tolerance; portfolio formation; trading and performance evaluation.
BUSI 303 Organizational Communication 3 credits
This course is an examination of the principles of communication in an information society, especially in the context of business, service, and media organizations. Major organizational theories are explored from a communication perspective and examined in the context of the roles and skills needed by individuals within organizations. Examples are drawn mainly from media organizations, but the principles are applicable to all types of organizations and individuals. (This course may be taken for credit as COMM 303.)
BUSI 308 International Business 3 credits
This course is an introduction to concept of international business as a system and the theories that underlie it. Students are introduced to globalization and the cultural, economic, political and legal environment of international business. Students are exposed to the risks, challenges, and opportunities of competing in a global marketplace. Students also learn about trade relations, international finance, and legal and labor agreements.
BUSI 310 Principles of Marketing 3 credits
This course introduces the fundamental concepts that help improve marketing decision-making. The student is introduced to the language of marketing, the concepts of marketing strategy, the concepts of product development, the psychology of consumer behavior, the mix of intermediate channel members, and the role of promotion and pricing. Prerequisites: ECON 163 and ACCT 202.
BUSI 311 Principles of Management 3 credits
This course exposes students to the general principles of the field of management, which includes planning, organizing, leading, innovating, and controlling organizational efforts. It also examines the role of ethics and the role of management within the broader social context.
BUSI 312 Principles of Corporate Finance 3 credits
Principles of Corporate Finance is an exploration of corporate organizations and the planning of their financial requirements. The course includes an intensive study of cash flow, ratio analysis, budgeting, capital decision making, external financing, and corporate failure and reorganization. Prerequisites: ACCT 202, 203; ECON 163; MATH 281.
BUSI 315 Design Application 3 credits
This course emphasizes problem-solving as related to developing and producing visual content for various media, including cross-platform distribution of content. Design and integration for multiple media channels including video, web and multimedia will be covered. Problem solving and preparation are emphasized. (This course may be taken for credit as COMM 315.) Prerequisite: Permission of the instructor.
BUSI 316 Financial Markets and Institutions 3 credits
Financial Markets and Institutions is a study of the behavior of various financial institutions with emphasis on the operation of commercial banks and the Federal Reserve System. The course also includes a review of money, interest rates, and income determination. Prerequisites: ECON 162; BUSI/ECON 222; MATH 281.
BUSI 325 Investment Management 3 credits
Investment Management is a critical study of the various types of investment instruments and the relative merits of each. In addition, the course explores investment procedures, security analysis, portfolio theories, and portfolio analysis. Prerequisites: ECON 162; BUSI/ECON 222; ACCT 202; MATH 281 or permission of the instructor.
BUSI 332 Business Law I 3 credits
This course is an introduction to the nature and development of common law and of the Uniform Commercial Code. Included is the study of contract law, business aspects of criminal law, ethical aspects of legal issues, and issues related to partnerships and corporations. (This course may be take for credit as ACCT 332.)
BUSI 338 Sport Marketing 3 credits
This course is a study of the concepts and specialized strategies used in marketing sport and raising funds within sport organizations. Special emphasis is on public relations. (This course may be for credit as PHED 338.) Prerequisite: BUSI 310
BUSI 345 Intercultural Communication 3 credits
This course focuses on communication among individuals from divergent cultures. The processes by which perceptions are created, expressed, and influence interpersonal relationships are examined. Emphasis is on identifying and controlling the roles that culture plays within a wide range of communication contexts. (This course may be taken for credit as COMM 345.)
BUSI 370 Mass Media and Popular Culture 3 credits
Exploring the relationship between popular culture movements and the evolution of mass media, this course looks at how the two have impacted each other. The course covers all the mass media stretching back to books and magazines and looking forward to consider how the digital era has and will continue to affect popular culture. (This course may be taken for credit as COMM 370.)
BUSI 371 International Financial Management 3 credits
International Finance is a study of the balance-of-payment accounts, foreign exchange rate determination, fixed and flexible exchange rate regimes, currency futures and options, international capital flows, indebtedness, interest rates, and the international banking environment. Prerequisites: ECON 162, 163, and BUSI/ECON 222.
BUSI 387 Human Resources Management 3 credits
This course examines the concepts of human resource planning and development and its use in business organizations. The course examines the establishment and operation of a total human resource program including recruitment, selection, training and development, performance appraisal, incentive programs, benefit programs, role of human resource departments and the role of government on such issues. Prerequisite: BUSI/ECON/PSYC 287.
BUSI 412 Integrated Marketing Communications Campaigns 3 credits
This course used the integrated marketing communications (IMC) approach of utilizing appropriate advertising, marketing, personal selling, and public relations principles and practices to develop a strategic communication campaign. Students conduct research, develop goals, objectives, strategies, and tactics for a client. The campaign is presented to the client in written and audio-visual form. The campaign is evaluated. (This course may be taken for credit as COMM 412.) Prerequisites: BUSI 310, ECON 163 or ACCT 202.
BUSI 413 Integrated Marketing Communications II 3 credits
The strategic marketing campaign developed in BUSI/COMM 412 will be implemented during this semester. Students will implement the marketing plan and then take the appropriate steps to monitor results and evaluate the effectiveness of the campaign, including meetings with the client once the campaign is concluded. (This course may be taken for credit as COMM 413.) Prerequisites: BUSI/COMM 412.
BUSI 422 Intermediate Corporate Finance 3 credits
Financial management concepts relating to cost of capital, capital structure theory, optimal capital structure, capital budgeting techniques, dividend policy, common stock and bond issuance, hybrid financing, mergers and acquisitions. Prerequisite: BUSI 312.
BUSI 478 Senior Capstone Seminar 3 credits
The Senior Capstone Seminar is a capstone course integrating the student’s previous work in the areas of accounting, finance, management, marketing and economics. The course includes the utilization of integrated case analysis and focused writing of reports on assigned cases. This course is for finance and management majors. Prerequisite: Senior standing in the Program or permission of instructor.
BUSI 481 Business Law II 3 credits
This course is a continuation of Business Law I. Topics include: Commercial; Real and Personal Property; Bailment; Landlord and Tenant Relations; Wills Intestacy and Trusts; Intellectual Property; Computer Privacy and Speech; Employer-Employee Relationship; Employment Law; Product Liability; Professional Liability, International Business Law; and, Contract Interpretation. (This course may be taken for credit as ACCT 481.) Prerequisite: ACCT/BUSI 332.
BUSI 482 Ethics in Business 3 credits
This course exposes students to the social and economic responsibilities of business to society by examining the critical role of ethics in business decision making and its application to key strategic business decisions.
BUSI 487-48 Independent Study 3 credits
BUSI 490 Senior Project 2 credits
The Senior Project is open only to students with a major in Finance or Management. Students prepare and present a senior project. The topic for the senior project must be approved by the advisor of the finance or management majors.