BUSINESS

Courses

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ACCOUNTING (ACCT)

203 Spr Toews, B
206 Spr Carter, G

ACCT 201, 202, 203, or 205, 206 PRINCIPLES OF ACCOUNTING	4, 3, 3, or 5, 5
Study of accounting concepts and procedures required in the accumulation and presentation of data needed by management for decision making. Courses must be taken in sequence. Students may choose a two- or three-quarter sequence; the two-quarter sequence (205, 206) is 5 hours per quarter.

ACCT 222 ACCOUNTING PROJECTS	2
Laboratory course in which students will complete extended problems or practice sets using computer systems. Prerequisite: INFO 105 or corequisite: ACCT 203 or 206 and permission of instructor.

323 Spr Carter, G

ACCT 321, 322, 323 INTERMEDIATE ACCOUNTING	3, 4, 4
Study of financial accounting concepts and content, construction, and analysis of financial statements within the framework of generally accepted accounting principles. Prerequisite: ACCT 203 or 206.

ACCT 331, 332 MANAGERIAL COST ACCOUNTING

3, 3

Study of standards and budgets for control, cost-volume-profit relationships, discretionary and committed costs, application of overhead and analysis of variances, accounting systems for accumulating cost data, responsibility centers and controllable costs, long-range planning, and capital budgeting; quantitative techniques and computer problems applied to cost accounting. Prerequisite: ACCT 203 or 206.

ACCT 335 PERSONAL INCOME TAX	4
Study of United States income taxation laws and regulations relating to tax planning and preparation of individual income tax returns.

ACCT 341 ACCOUNTING INFORMATION SYSTEMS	4
A study of the vital role that computerized accounting information systems and programs play in today's business world. Includes applications functions, internal control, auditing, systems analysis and control. Prerequisite: CIS 301. Will be offered 1997-98.

350 Spr Toews, B

ACCT 350, NOT-FOR-PROFIT AND GOVERNMENT ACCOUNTING	4
Study of the application of accounting principles, procedures, and presentations for not-for-profit and government institutions. Prerequisites: ACCT 203 or ACCT 206; ACCT 323 and ACCT 421 are recommended.

ACCT 421 ADVANCED ACCOUNTING	4
Preparation of consolidated financial statements, partnership accounting, foreign currency transactions and translation of foreign currency financial statements. Prerequisite: ACCT 323.

ACCT 423, 424 CPA REVIEW	2, 2
Comprehensive review of problems covering accounting principles, procedures, and presentations as found in the practice section of the CPA examination. Prerequisite: ACCT 323; ACCT 421 strongly recommended.

ACCT 430 AUDITING CONCEPTS	3
Study of the auditing standards and concepts observed by certified public accountants in the examination of financial statements of business and other organizations. Prerequisite: ACCT 323 and ACCT 341, or permission of instructor.

ACCT 431 AUDITING PRACTICES	3
Study of auditing concepts emphasizing the application and operation of auditing. Methods of preparation of audit programs, work papers, internal control evaluations, and report writing. Prerequisite: ACCT 430.

435 Spr Wittlake, L

ACCT 435 ADVANCED INCOME TAX	4
Study of United States federal income taxation of corporations, partnerships, and fiduciaries. Prerequisite: ACCT 335.

494 Spr Toews, B

ACCT 494 COOPERATIVE EDUCATION/INTERNSHIP

1-4

Individual contract arrangement involving students, faculty, and cooperating businesses to gain practical experience in off-campus setting. Allows the student to apply advanced classroom learning. Graded S or NC. No more than 2 credits may be counted as electives in the BBA accounting concentration. No credit will be allowed toward the major for the BA in Business. Prerequisites: Approval by departmental faculty; CDEV 210 or permission of the Cooperative Education Director.

BUSINESS EDUCATION (BUED)

BUED 395 METHODS OF TEACHING BUSINESS EDUCATION SUBJECTS	4
Survey of the objectives, methods, and techniques of teaching business education subjects in the secondary school; requires observation, demonstration, and class presentations.

BUED 493 TRAINING AND DEVELOPMENT IN BUSINESS	4
This class examines needs and characteristics of adult learners and the role of business in training. Students will develop, implement, and evaluate training seminars. Will be offered 1997-98.

BUED 494 COOPERATIVE EDUCATION/INTERNSHIP	1-4
Individual contract arrangement involving students, faculty, and cooperating businesses to gain practical experience in off-campus setting. Allows the student to apply advanced classroom learning. Graded S or NC. No credit will be allowed toward the major for the BA in Business. Prerequisites: Approval by departmental faculty; CDEV 210 or permission of the Cooperative Education Director.

COMPUTER INFORMATION SYSTEMS (CIS)

CIS 130 INTRODUCTION TO BUSINESS APPLICATIONS PROGRAMMING	4
An introductory course in program design, development and structure for business applications, in an object-oriented environment. Prerequisite: CIS 120.

CIS 230 INTERMEDIATE BUSINESS APPLICATIONS PROGRAMMING	4
Additional business programming concepts and techniques, with a focus on file updating. Prerequisite: CIS 130.

CIS 240 INTERMEDIATE BUSINESS APPLICATIONS	4
An intermediate exposure to business spreadsheet and database applications. Students will learn the capabilities of spreadsheet and database management systems, and will build several business oriented spreadsheets and databases. This course emphasizes business applications and problem solving. Prerequisite: INFO 105 or equivalent, or permission of instructor.

CIS 280 INTERMEDIATE WORD PROCESSING	2
This course develops proficiencies in word processing features and terminology through problem solving applications. Prerequisite: INFO 105.

CIS 290 INTRODUCTION TO NETWORK ADMINISTRATION	4
A study of network administration using Novell's Netware operating system. Covers network concepts, installation, organizing the server and workstations, managing and enhancing the network. Prerequisite: INFO 105.

CIS 301 MANAGEMENT INFORMATION SYSTEMS

Survey of the fundamental concepts of the computer as a tool for the individual and business and an overview of Computer Information Systems. Topics include the history of computers, technology, societal and ethical issues and structure of information systems which support a wide range of organizational functions. Includes the development, operation, and evaluation of information systems, along with ethical, managerial, and international issues. Prerequisite: INFO 105.

CIS 315 SYSTEMS ANALYSIS AND DESIGN	4
A study of the systems development life cycle of analysis, design, development, implementation and evaluation. This course emphasizes analysis and design of information systems within organizations. Prerequisite: CIS 130.

CIS 330 ADVANCED BUSINESS APPLICATIONS PROGRAMMING	4
Advanced programming concepts and techniques with a focus on client server computing. Prerequisite: CIS 230.

CIS 340 RECORDS MANAGEMENT	3
A systematic approach to managing records with consideration given to planning, organizing, staffing, directing, and controlling the cycle utilizing current technology and the study of future trends. Incorporates a functional management approach to the implementation and operation of records management system. Will be offered 1997-98.

CIS 350 TELECOMMUNICATIONS	4
Study of telecommunication technology, ethics, and devices as part of an integrated system. Includes telephone-related services, voice mail, teleconferencing, facsimile transmission, electronic mail, networking, technologies, data communications, telecommuting, and data security. Prerequisite: INFO 105 or permission of instructor.

CIS 360 OFFICE SYSTEMS

Study of the interrelationship of people, organizations, and technologies that form information systems within business, along with trends that will influence future development and management of office systems, Managerial, technical, and administrative support systems are analyzed to strengthen productivity and communication for both centralized support services and end-user applications. Prerequisites: CIS 315, 340, and 350, or permission of instructor.

CIS 390 INTERMEDIATE NETWORK ADMINISTRATION	4
An intermediate course in the installation and maintenance of the hardware and software of a local area network. Prerequisites: CIS 290 and CIS 350.

CIS 440 DATABASE MANAGEMENT SYSTEMS	4
Concepts and methods in the management of the organizational data resource. Includes database management objectives, selection, acquisition, design, definition, creation, update, maintenance, revision, and use; role of the database administrator; database integrity, security, and privacy. Prerequisite: CIS 240, CIS 301, 315 strongly recommended.

CIS 445 DATABASE MANAGEMENT APPLICATIONS	4
An advanced course in the application of database management concepts and methods. The course includes the full development of a database system with an emphasis on development, implementation, and documentation. Prerequisite: CIS 440.

CIS 450 ADVANCED NETWORK ADMINISTRATION	4
Advanced study of the networking environment which includes the integration of hardware and software technology. This course includes such topics as middleware, multiple networks, security and performance, and the integration of hardware and software technology. Prerequisite: CIS 390.

CIS 460 ADVANCED OFFICE SYSTEMS

Analyze models and develop strategies for implementing office systems. Includes strategic planning for organization and administrative support; current and future systems design; staff selection; training; hardware-software selection; and system integrity and privacy issues; along with environmental issues related to safety, health, and welfare of employees. Prerequisite: CIS 360. Will be offered 1997-98.

CIS 494 COOPERATIVE EDUCATION/INTERNSHIP	1-4
Individual contract arrangement involving students, faculty, and cooperating businesses to gain practical experience in off-campus setting. Allows the student to apply advanced classroom learning. Graded S or NC. No credit will be allowed toward the major for the B.A. in Business. Prerequisites: Approval by departmental faculty; CDEV 210 or permission of the Cooperative Education Director.

141 Spr Aaby, A

CPTR 141 INTRODUCTION TO PROGRAMMING (PASCAL)	4
See the Computer Science section of this bulletin

CPTR 142 DATA STRUCTURES	4
See the Computer Science section of this bulletin

GRPH 261 DESKTOP PUBLISHING	2
See the Technology section of this bulletin.

ECONOMICS (ECON)

ECON 211 PRINCIPLES OF MACROECONOMICS	4
Deals with basic concepts in macroeconomics, studies the measurement of aggregate economic activities such as the level of employment, price level, and growth of gross national product, uses simple mathematical models to explain economic variations and implications of grovernment's macroeconomic policies. Prerequisite: MATH 121 or permission of instructor.

ECON 212 PRINCIPLES OF MICROECONOMICS	4
Deals with basic concepts in microeconomics, studies the theory of consumer behavior and production, applications in factor markets, and implications of market failures. Prerequisites: MATH 121 or permission of instructor.

ECON 341 MANAGERIAL ECONOMICS

Explores how managers make economic decisions at every level of production: determine consumer demand for the firm's product, the cost of production, impact of economic variables on revenues and profits, level of employment that maximizes profits, and the firm's response to external stimuli such as government regulations, competitor's pricing strategies, and environmental issues. Prerequisites: ECON 212 and MATH 123 or permission of instructor.

ECON 344 MACROECONOMICS FOR MANAGERS	4
Explores how the overall economic environment affects decision making of a firm; the impact of changes in interest rates, and the underlying forces that shape these changes; causes of recession and the impact of the ensuring changes in monetary and fiscal policies; interaction with the global economy. Prerequisite: ECON 211. Will be offered 1997-98.

ECON 441 MONEY AND BANKING	4
Study of the functional activities of the institutions which comprise the American financial system; emphasizing the nature and functions of money, credit and banking. Prerequisite: ECON 211.

ECON 455 PUBLIC FINANCE	4
Governmental expenditures, taxation, public data, and public financial administration; public policies on expenditures, taxation, and debt management and their relation to business fluctuations. Prerequisites: ECON 211, 212. Will be offered 1997-98.

ECON 460 APPLIED ECONOMETRICS	4
Introduces the methodology used in economics and social science research. It covers modelling, statistical estimation, and hypothesis testing of economic and social behavior. Prerequisites: ECON 211, 212 and GBUS 263. Will be offered 1997-98.

ECON 479 DIRECTED RESEARCH	2; 4
Application of econometric techniques to a research project usually entails modelling, data collection and analysis, and testing of hypothesis(es) on theories and/or applied areas in economics, finance, marketing, and social science. Prerequisite: ECON 460, or permission of instructor.

ECON 488 INTERNATIONAL ECONOMICS	4
Studies alternative theories on trade, analyzes theoretical impact of trade on employment, economic growth and welfare, and the implications of protectionism on the economy; also studies the foreign exchange systems, and the conduct of monetary policy in an open economy. Prerequisites: ECON 211, 212, and GBUS 263 or permission of instructor.

ECON 494 COOPERATIVE EDUCATION/INTERNSHIP	1-4
Individual contract arrangement involving students, faculty, and cooperating businesses to gain practical experience in off-campus setting. Allows the student to apply advanced classroom learning. Graded S or NC. No credit will be allowed toward the major for the BA in Business. Prerequisites: Approval by departmental faculty; CDEV 210 or permission of the Cooperative Education Director.

FINANCE (FINA)

FINA 101 PERSONAL FINANCE	2
Introduction to personal financial planning and management. Topics include: cash and risk management, investment and tax planning, retirement and estate planning, personal financial ethics and stewardship.

FINA 351 FINANCIAL MANAGEMENT	4
Study of the fundamental principles of financial policy in the organization and management of corporate enterprises. Prerequisite: ACCT 203 or 206.

FINA 451 INVESTMENTS	4
Study of the principles of making sound investments in the securities markets, managing investment portfolios, and evaluating securities; the function of speculation, the hedging operation, and the evaluation of market risks. Recommended FINA 351. Will be offered 1997-98.

GENERAL BUSINESS (GBUS)

GBUS 105 KEYBOARDING	1-2
Introduction or review of touch keyboarding for the beginning typist. Individualized instruction places emphasis on basic techniques, speed, and accuracy. Basic word processing and formatting skills are developed. Not open to challenge examination.

GBUS 106 MACHINE TRANSCRIPTION	1
Laboratory practice in transcribing letters from machine dictation. Students reinforce skills in punctuation. grammar, spelling, and proofreading. Prerequisite: GBUS 105 or equivalent.

GBUS 107 BUSINESS DICTATION	1
A laboratory course designed to develop proficiency in the use of dictation equipment.

GBUS 108 BUSINESS CALCULATORS	1
A laboratory course designed to develop proficiency in the use of electronic calculators.

GBUS 160 INTRODUCTION TO BUSINESS	4
Introductory course designed to acquaint students with the varied activities and diverse roles which make up the American business system. Includes glimpses of many business career opportunities. Not open to senior business majors.

GBUS 263 BUSINESS STATISTICS	4
Survey of descriptive and inferential statistics with emphasis on business and economics applications. Includes probability, probability distributions, sampling distributions, estimation and hypothesis testing. Prerequisite: MATH 123 or 181. Strongly recommended: CIS 270.

GBUS 270 BUSINESS COMMUNICATIONS	3
Study of the principles basic to effective presentations in the business setting and the practice of these principles utilizing presentation software. Prerequisite: INFO 105, SPCH 101, and ENGL 121, 122.

GBUS 361 BUSINESS LAW I	4
An introduction to the judicial system, sources of law and legal environment in which individuals and business must operate. Subjects covered include contracts, agency, property, credit, bankruptcy, wills and estates.

GBUS 362 BUSINESS LAW II	4
Continues the study of the legal environment with emphasis on business and the Uniform Commercial Code. Subjects covered include sales, commercial paper, international business law, business organizations, governmental regulation of business. Prerequisite: GBUS 361.

GBUS 366 OPERATIONS MANAGEMENT AND PRODUCTION	4
The application of management principles and mathematical techniques to production problems and decisions faced in both manufacturing and service organizations. Topics include forecasting, linear programming, network models, queues, transportation and assignment problems, inventory models, production scheduling, quality control, layout and maintenance problems. Prerequisite: GBUS 263.

GBUS 367 REAL ESTATE	4
Survey of the basic principles of real estate ownership, acquisition, finance, valuation, investment, property management, and sales. Recommended FINA 351 and GBUS 361, 362.

GBUS 370 ADVANCED BUSINESS COMMUNICATIONS	3
Study of the principles basic to effective and ethical written business communication. Emphasis is placed on individual and team communication and includes letters, memos, reports, and proposals. Additional topics include employment messages and intercultural communication. Prerequisites: GBUS 270, ENGL 223.

GBUS 463 BUSINESS ENVIRONMENT AND ETHICS

Introduces students to the interplay between organizations and their technological, economic, social, and political environments. The impact of a dynamic environment upon the firm is explored, and appropriate organizational responses are assessed. Ethical considerations of business decisions are examined in light of a Christian value system. Case studies. Open to Senior Business majors and minors only.

MANAGEMENT (MGMT)

MGMT 275 MANAGEMENT OF SMALL BUSINESS	4
Introduction to various concepts peculiar to the small business enterprise. Recommended prerequisite: ACCT 203 or 206.

MGMT 371 MANAGEMENT AND ORGANIZATIONAL BEHAVIOR

Introduction to the concepts of effective management in organizational settings from an individual and macro-systems perspective. Primary emphases include the organizational processes necessary for organizational effectiveness (planning, organizing, directing, and controlling), the nature of individual and group behavior, and the role of management in facilitating a mutually satisfying fit between employee needs and organizational requirements.

MGMT 372 HUMAN RESOURCES MANAGEMENT	4
A survey of the objectives and problems associated with personnel management in organizations. Topics include studies in human resources planning and forecasting, job analysis and evaluation, personnel recruitment, selection and assessment, training and development, performance evaluation, compensation and benefits, grievance procedures and disciplinary actions. Prerequisite: MGMT 371.

MGMT 373 INTRODUCTION TO HEALTH CARE ORGANIZATIONS	2
Introduction to the history, concepts, and activities of health care systems. Focuses on the basic elements, the changing nature of the system, and issues confronting the future health care system. Prerequisites: ACCT 203 or 206 and MGMT 371. Will be offered 1997-98.

MGMT 375 MANAGEMENT OF NOT-FOR-PROFIT ORGANIZATIONS	4
Survey of management concepts applied to a not-for-profit setting with emphasis on legal and trust obligations, accountability, volunteerism, fund-raising, organizational development, and performance evaluation. Case studies. Prerequisite: MGMT 371.

MGMT 471 ORGANIZATIONAL CHANGE AND DEVELOPMENT	4
Study of changes in structures, systems, processes and culture in business organizations. Explores how both the external environment and internal leadership, power and politics affect organizations. Applies behavioral science knowledge and practices to achieve improved organizational effectiveness. Prerequisite: MGMT 371. Will be offered 1997-98.

MGMT 475 HEALTH CARE ORGANIZATION AND MANAGEMENT	2
Analysis of health care organization with emphasis on organizational functions, structure, financial planning, and financial controls. Prerequisites: ACCT 203 or 206; MGMT 371, 373. Will be offered 1997-98.

MGMT 476 MOTIVATION AND LEADERSHIP	4
Advanced topics dealing with individual and organizational factors affecting employee motivation, performance, and satisfaction. Specific attention given to group dynamics, reward systems, and leadership roles. Case studies. Recommended prerequisite: MGMT 371.

MGMT 489 STRATEGIC MANAGEMENT	4
A study of business operations from an integrated viewpoint. Knowledge from the functional areas of business is applied to strategic issues and problems found in several organizational settings. Library research, business simulations, in-depth case analyses, and formal presentations required. Prerequisites: business core requirements completed or concurrently taken.

MGMT 494 COOPERATIVE EDUCATION/INTERNSHIP	1-4
Individual contract arrangement involving students, faculty, and cooperating businesses to gain practical experience in off-campus setting. Allows the student to apply advanced classroom learning. Graded S or NC. No credit will be allowed toward the major for the BA in Business. Prerequisites: Approval by departmental faculty; CDEV 210 or permission of the Cooperative Education Director.

MARKETING (MKTG)

MKTG 381 MARKETING	4
Study of consumers, markets, environments, and major marketing methods from the perspective of the marketing manager. Recommended prerequisite: ECON 212.

MKTG 383 ADVERTISING AND SALES PROMOTION	4
Study of the principles, functions, forms, and techniques of advertising; considers advertising media, personnel, and institutions; persuasive mass communications in marketing; includes problem analysis and solution planning, budgeting, research, the use of media and creative techniques. Recommended prerequisite: MKTG 381.

MKTG 384 CONSUMER BEHAVIOR	3
A study of the needs and attitudes of people that influence consumption decisions. Prerequisites: MKTG 381; PSYC 130.

MKTG 385 PROFESSIONAL SELLING	4
Study and practice of the basic principles of effective sales presentation development; also considers management of the selling effort. Will be offered 1997-98.

MKTG 451 RESEARCH METHODS	4
Introduction to research methods for business, including design data collection and analysis of surveys. Provides experience in business research activities. Prerequisites: GBUS 263; MKTG 381. Laboratory required.

MKTG 479 DIRECTED RESEARCH/PROJECT	2; 4
Application of marketing techniques to a special project for a local business. Project will usually involve survey research. Prerequisite: MKTG 451, or permission of instructor.

MKTG 481 PUBLIC RELATIONS	4
Introduction to public relations as a promotional activity of the firm; analysis of the techniques used to create and maintain goodwill.

MKTG 485 RETAILING	4
An extensive study of various types of retail organizations and functions. Attention given to problems related to trading area analysis, site selection, consumer behavior, and promotion. Will be offered 1997-98.

MKTG 486 MARKETING OF NOT-FOR-PROFIT ORGANIZATIONS	4
An examination of the unique marketing needs of not-for-profit institutions, and the application of various strategic marketing methods including research, product/service development, promotion, distribution, pricing and customer service. Recommended prerequisite: MKTG 381.

MKTG 488 INTERNATIONAL MARKETING	4
Marketing management problems, techniques, and strategies necessary to incorporate the marketing concept into the framework of the world marketplace. Prerequisites: ECON 212; MKTG 381.

MKTG 489 MARKETING ISSUES AND STRATEGIES	4
A capstone course for marketing majors. Develops marketing planning and implementation skills through case and field studies. Also considers current marketing issues. Prerequisites; MKTG 381, permission of instructor, and senior standing.

MKTG 494 COOPERATIVE EDUCATION/INTERNSHIP	1-4
Individual contract arrangement involving students, faculty, and cooperating businesses to gain practical experience in off-campus setting. Allows the student to apply advanced classroom learning. Graded S or NC. No credit will be allowed toward the B.A.in Business. Prerequisites: Approval by departmental faculty; CDEV 210 or permission of the Cooperative Education Director.

BUSINESS