BUSINESS (030)

BUSINESS 100
Business Arithmetic Skills in Record Keeping
Intended for students considering a major in business related fields who lack basic computational skills and understanding of mathematical principles for success in the curricula; emphasizes arithmetic operations basic for elementary bookkeeping and office records. Writing assignments, as appropriate to the discipline, are part of the course. 150 minutes per week. 3 credit hours.

BUSINESS 110
Development of Modern Business
Survey course covering world background of business, economic status of the United States, corporate history in America, areas of business, development of American business institutions, business leaders, government in business. Writing assignments, as appropriate to the discipline, are part of the course. 150 minutes per week. 3 credit hours.

BUSINESS 111
Introduction to Business
Survey of modern US business, analyzing organization and types of businesses, major business functions, business and the environment, roles played by business and consumers in the economy and various economic systems. Writing assignments, as appropriate to the discipline, are part of the course. 150 minutes per week. 3 credit hours.

BUSINESS 113
Basic Keyboarding
Instruction in the basic keyboard of a word processor or other automated office equipment. Skill development and application to basic business materials. Writing assignments, as appropriate to the discipline, are part of the course. .5, 1, or 2 lecture hours and 1 or 2 lab hours per week. 1, 2 credit hours.

BUSINESS 117
Keyboarding/Formatting
Basic touch typing techniques; business letters. Writing assignments, as appropriate to the discipline, are part of the course. 2 lecture and 2 lab hours per week. 3 credit hours.

BUSINESS 141
Business Mathematics
Review of basic arithmetic principles, application of arithmetic operations to business forms and to analysis and solution of problems of percentage, markup, and markdown, discounts, interest, prorating, life and property insurance, taxation, and payrolls. Writing assignments, as appropriate to the discipline, are part of the course. 150 minutes per week. 3 credit hours.

BUSINESS 181
Financial Accounting
This course presents accounting as an information system that produces summary financial statements, primarily for users external to a business or other enterprise. Students study the forms of business organization and the common transactions entered into by businesses. The emphasis is on understanding and applying basic accounting principles and other concepts that guide the reporting of the effect of transactions and other economic events on the financial condition and operating results of a business. How to analyze and interpret historical financial statements as well, and the limitations of using these in making forward looking business decisions are included. The primary content emphasis will be accounting for current assets and liabilities, long term assets and liabilities, corporations' cash flow statements and financial statement analysis. Writing assignments, as appropriate to the discipline, are part of the course. Prerequisite: Credit in any one of the following courses: Business 100 or Business 111 or Business 141 or Mathematics 110 or higher; or concurrent enrollment in Business 141; or placement test; or Consent of Department Chairperson. 200 minutes per week. 4 credit hours.

BUSINESS 182
Managerial Accounting
This course presents accounting as a system of producing information for use in internally managing a business. The course emphasizes the identification, accumulation and interpretation of information for planning, controlling and evaluating the performance of the separate components of a business. Included is the identification and measurement of the costs of producing goods or services and how to analyze and control these costs. Decision models commonly used in making specific short term and long term business decisions are included. Writing assignments, as appropriate to the discipline, are part of the course. Prerequisite: Business 181, or Consent of Department Chairperson. 200 minutes per week. 4 credit hours.

BUSINESS 203
Introductory Cost Accounting
General accounting principles applied to factory operations. Includes methods of finding costs of specific orders, lots and processes, and basis of allocating overhead expenses. Writing assignments, as appropriate to the discipline, are part of the course. Prerequisite: Business 181 or Business 182. 150 minutes per week. 3 credit hours.

BUSINESS 204
Computer Applications for Intermediate Accounting Utilizes a computer to perform major accounting tasks such as recording entries, posting to ledgers, generation of trial balances and financial statements, as well as special reports, all encountered in Business 205. Writing assignments, as appropriate to the discipline, are part of the course. Prerequisite: Business 205. 50 minutes per week. I credit hour.

BUSINESS 205
Intermediate Accounting I
Application of funds, analysis of working capital, investments, inventories, amortization and depreciation, and cost expirations. Writing assignments, as appropriate to the discipline, are part of the course. Prerequisite: Business 182 or Business 204. 150 minutes per week. 3 credit hours.

BUSINESS 206
Auditing
Includes external balance sheet audits, recent developments in techniques of auditing cash, receivables, inventories, investments, fixed assets, and liabilities. Writing assignments, as appropriate to the discipline, are part of the course. Prerequisite: Business 205, or Consent of Department Chairperson. 150 minutes per week. 3 credit hours.

BUSINESS 207
Intermediate Accounting II
Accounting for the rights of creditors and stockholders; principles of fund accounting; statement analysis; special problems. Writing assignments, as appropriate to the discipline, are part of the course. Prerequisite: Business 205. 150 minutes per week. 3 credit hours.

BUSINESS 208
Federal Income Tax
Study of the principles of the Internal Revenue Code, practical application of tax rules to the preparation of returns, application of accounting rules to tax matters. Writing assignments, as appropriate to the discipline, are part of the course. Prerequisite: Business 182, or Consent of Department Chairperson. 150 minutes per week. 3 credit hours.

BUSINESS 211
Business Law I
Laws of business transactions, including contracts, agency, employment and partnerships, and study of the Uniform Commercial Code. Writing assignments, as appropriate to the discipline, are part of the course. 150 minutes per week. 3 credit hours.

BUSINESS 212
Business Law II
Continues study of laws covering corporations, negotiable instruments, sales, real estate, and bailment's. Writing assignments, as appropriate to the discipline, are part of the course. 150 minutes per week. 3 credit hours.

BUSINESS 214
The Legal and Social Environment of Business
A study of the legal and social environment of business with emphasis on business ethics and corporate social responsibilities. Areas of concentration include governmental regulation of business, securities law, consumer protection law, labor law and employment law. Writing assignments, as appropriate to the discipline, are part of the course. 150 minutes per week. 3 credit hours.

BUSINESS 221
Insurance
Preparation for the agent's or broker's licensing examination. Includes life and casualty insurance, automobile, fire, health and accident, and worker's compensation. Writing assignments, as appropriate to the discipline, are part of the course. 150 minutes per week. 3 credit hours.

BUSINESS 230
E-Business Marketing
Explores resources, knowledge, skills, practices and techniques necessary to conduct business online. Explores nature and impact of e commerce on business and business operation,
resources required and available, customer relationship management, ordering systems, end to end marketing and performance and control systems. Writing assignments, as appropriate to the discipline, are part of the course. Prerequisite: Business 111 or CIS 120 or Consent of Department Chairperson. 150 minutes per week. 3 credit hours.

BUSINESS 231
Principles of Marketing
Examines the functions and objectives of marketing. Includes flow of industrial and consumer goods through the marketing system, and the role of the consumer, the product, the market, the pricing policies, promotion and distribution methods. Writing assignments, as appropriate to the discipline, are part of the course. Prerequisite: Business 111. 150 minutes per week. 3 credit hours.

BUSINESS 236
Advertising
Study of basic functions, principles, and techniques of advertising, including the role of advertising in the marketing system. Writing assignments, as appropriate to the discipline, are part of the course. 150 minutes per week. 3 credit hours.

BUSINESS 237
Selling
Factors of successful selling of goods or ideas; buying motives, sales psychology, customer approach, and sales techniques. Writing assignments, as appropriate to the discipline, are part of the course. 150 minutes per week. 3 credit hours.

BUSINESS 241
Introduction to Finance
Surveys methods of financing business enterprises and their relationships to personal and company investment policies. Writing assignments, as appropriate to the discipline, are part of the course. Prerequisite: Business 181, or Consent of Department Chairperson. 150 minutes per week. 3 credit hours.

BUSINESS 244
Fundamentals of Investments
Personal investment programs including the sources and uses of investment information. Writing assignments, as appropriate to the discipline, are part of the course. 150 minutes per week. 3 credit hours.

BUSINESS 250
Computerized Accounting Systems
Computerized Accounting focuses on exposing the student to various computerized accounting systems and how these systems accomplish the goals of accounting information system of a business entity. Writing assignments, as appropriate to the discipline, are part of the course. Prerequisite: Business 181, or Computer Information Systems 120 or equivalent, or Consent of Department Chairperson. 150 minutes per week. 3 credit hours.

BUSINESS 257
Principles of Retailing
Functions of retailing, including current trends and problems. Writing assignments, as appropriate to the discipline, are part of the course. 150 minutes per week. 3 credit hours.

BUSINESS 258
Small Business
Organization and operation of small scale retail, trading, service, or manufacturing business. Problems of location, financing, labor, accounting and production, taxes, and insurance. Writing assignments, as appropriate to the discipline, are part of the course. 150 minutes per week. 3 credit hours.

BUSINESS 269
Principles of Management
Analysis of major functions and principles of management; emphasis on supervisory and operating levels of management; theories, policy making, effective communications and art of decision making. Writing assignments, as appropriate to the discipline, are part of the course. Prerequisite: Business 111, or Consent of Department Chairperson. 150 minutes per week. 3 credit hours.

BUSINESS 271
Human Resources Management
Employment techniques, wages and hours, job evaluation, training, employee ratings, collective bargaining, employment counseling and collateral benefits, such as pensions and fringe benefits. Writing assignments, as appropriate to the discipline, are part of the course. 150 minutes per week. 3 credit hours.

BUSINESS 272
Sales Management
Planning of sales efforts; management of sales and services; human resources, and controlling sales operations. Writing assignments, as appropriate to the discipline, are part of the course. Prerequisite: Business 111 and Business 237, or Consent of Department Chairperson. 150 minutes per week. 3 credit hours.

BUSINESS 274
Industrial Management
Characteristics of industrial enterprise, problems of materials procurement, plant organization and layout; labor relations and human resources policies, efficiency techniques, automation, and production development. Writing assignments, as appropriate to the discipline, are part of the course. 150 minutes per week. 3 credit hours.

BUSINESS 290
Advanced Desktop Publishing
Students will learn the complete publishing solution that includes everything needed to turn out first class publications. Advanced desktop publishing functions, working with style sheets, typographical and image controls and advanced text formats, including advanced uses of the control palette, import and export files; and using master pages and templates to create professional and organized documents such as books, periodicals and many more. Writing assignments, as appropriate to the discipline, are part of the course. 1 lecture and 4 lab hours per week. 3 credit hours.