BU 102 INTERMEDIATE KEYBOARDING.(3)
A study of keyboarding techniques and application of keyboarding skill to various business and personal uses.

BU 111 INTRODUCTION TO BUSINESS. (3) (Not open to business juniors or seniors.)
A survey course designed to acquaint beginning business students with the major institutions and practices in the business world, to provide the elementary concepts of business, and to act as an orientation course for selection of a specific major in the area of business.

BU 157 INFORMATION SYSTEMS USING MICROCOMPUTERS. (3) Prerequisite: The ability to type 25 words per minute with no more than five errors. This course cannot be used as a business elective for business or accounting majors.
An introduction to application software (word-processing, database, and spreadsheet). Emphasis is placed on microcomputer use in a business setting.

BU 160 ADVANCED COMPUTER APPLICATIONS FOR BUSINESS. (3) Prerequisites: BU 157 or documented spreadsheet skills, and MA 113.
Coverage of intermediate and advanced computer application techniques such as spreadsheets, graphs, templates, databases, and macros.

BU 201 PRINCIPLES OF ECONOMICS I. (3) Prerequisite: MA 113 or higher
Intended for the student who wants a study of our economic system and the way it works. Topics include macroeconomic issues, money and banking, Federal Reserve System, Keynesian Theory, monetarism, inflation, unemployment, business cycles, fiscal policy and current economic problems.

BU 202 PRINCIPLES OF ECONOMICS II. (3) Prerequisite: MA 113 or higher
Intended for the student who wants a study of our economic system and the way it works. Topics include microeconomic issues, consumer choice, business firms, perfect competition, monopoly, labor markets, agriculture, antitrust, public choice, poverty and current economic problems.

BU 211 PRINCIPLES OF ACCOUNTING I. (3) Prerequisites: MA 113 and BU 160.
Fundamental principles of accounting as they apply to modern business practices, including theory of debits and credits, special journals, general and subsidiary ledgers, accrued and deferred items, valuation accounts, financial reports; sole proprietorships of service and merchandising nature.

BU 212 PRINCIPLES OF ACCOUNTING II. (3) Prerequisite: BU 211.
A continuation of Business 211 with emphasis on partnerships and corporations, using external accounting information, and management accounting and internal decision making.

BU 270 STATISTICAL ANALYSIS FOR BUSINESS. (3) Prerequisites: BU 160, MA 123, and two of the following: MA 113, 130, 150, 181, 212 or higher.
An advanced course in Business Statistics with emphasis on classical and bayesian decision making; regression and correlation.

BU 275 REAL ESTATE PRINCIPLES. (3)
An introduction to the field of real estate covering principles of real estate law, property description, valuation, financing, marketing, methods of transferring property, brokerage, and appraising.

BU 276 REAL ESTATE VALUATION AND APPRAISAL. (3)
A study of the theories of value as applied to both residential and income properties, determinants of value, underlying principles of valuation, and consideration of selected problems in appraisal with emphasis on residential property.

BU 294 INTRODUCTION TO INFORMATION SYSTEMS. (3)
Content to cover fundamental MIS concepts and principals, such as computer hardware/software, data organization, file management systems, overviews of database systems, decision support systems, executive information systems, expert systems, and information systems planning and development.

BU 295 APPLICATION PROGRAM DEVELOPMENT I. (3) Prerequisite: BU 294.
Program design and development using languages that are current by Information Systems industry standards. Development of business application software for data entry, editing and validation, maintenance of file structures, inquiry, extraction, and reporting activities. Coverage of advanced language features associated with structured and object-oriented programming in both batch and interactive processing environments.

BU 296 APPLICATION PROGRAM DEVELOPMENT II. (3) Prerequisite: BU 294.
Program design and development using languages that are current by Information Systems industry standards. Development of business application software for data entry, editing and validation, maintenance of file structures, inquiry, extraction, and reporting activities. Coverage of advanced language features associated with structured and object-oriented programming in both batch and interactive processing environments.

BU 298 DATA STRUCTURES. (3) Prerequisite: BU 294.
An introduction to the fundamental theories and practices associated with data, record, and file structure methodologies as used by Information Systems in the business environment. Topics include: concepts in sequential, direct, and indexed file structures; concepts in database structures; and introduction into the application and maintenance of both traditional, relational, and object-oriented database structures.

BU 299 SPECIAL TOPICS IN BUSINESS. (Variable credit, 1-3)
Courses taught at irregular intervals or upon the demand of at least 10 students; course developed to meet special needs, times or current relevant topics in the business area.

BU 301 CONSUMER ECONOMICS. (3)
Examination of the problems consumers face in relating their limited resources to their day-to-day needs and goals. Subjects covered include a description of the consumer in our society, consumer decision making, the relationship of money to marital happiness, money management, consumer credit and borrowing money, food shopping, clothing management, housing, transportation, consumer magazines and practical bases of choice, and current developments in the consumer movement.

BU 302 SUPERVISORY MANAGEMENT. (3)
This course is for non-business and non-accounting majors. This course cannot be used as a business elective for business or accounting majors.
Designed to enhance the manager's effectiveness with emphasis on the application of management principles in the work place. This course meets the CCAF management/leadership requirement.

BU 305 GOVERNMENT AND NONPROFIT ACCOUNTING. (3) Prerequisite: BU 212.
Emphasizes the proper accounting for nonprofit entities which include governmental units, schools and universities, hospitals, and health and welfare organizations. The use of funds, budgetary controls, encumbrances, modified accrual accounting, financial reporting, and other special areas unique to governmental and nonprofit accounting are covered.

BU 310 INTERMEDIATE ACCOUNTING I. (3) Prerequisite: BU 212.
Cash and receivables, inventories, tangible operating assets, intangibles, investments, liabilities, reserves and valuation accounts, net income determination, and financial statements emphasized.

BU 311 INTERMEDIATE ACCOUNTING II. (3) Prerequisite: BU 310.
Investments, liabilities, revenue recognition, stockholders' equity, accounting changes and error analysis, the statement of cash flow and financial statement analysis. Continuation of BU 310.

BU 312 TAX ACCOUNTING I. (3) Prerequisite: BU 212.
Analysis of federal income tax legislation concerning individuals. Computer software is used for application.

BU 315 COST ACCOUNTING I. (3) Prerequisite: BU 212.
Elements of production in a manufacturing type of business, including materials, labor, and overhead as they apply to the job cost system, the process cost system and the standard cost system.

BU 316 COST ACCOUNTING II. (3) Prerequisite: BU 315.
Fundamental techniques of cost developed and the scope of applicability broadened. Standard costs comprehensively treated with emphasis on cost control and product costing. Continuation of BU 315.

BU 326 PRINCIPLES OF INFORMATION RESOURCES MANAGEMENT. (3) Prerequisites: BU 294 and BU 298.
This course is designed to prepare students to understand the fundamental principles of information resources management and the role that these principles play in the overall management of organizations.

BU 333 ORGANIZATIONAL COMMUNICATION. (3) Prerequisites or corequisites: EN 300 and basic keyboarding skills.
Written business communication with emphasis upon correspondence messages and analytical reprots. Multicultural communication, technology usage, business presentations, and ethical considerations.

BU 340 FINANCIAL MARKETS AND INSTITUTIONS. (3) Prerequisites: BU 201 - 202, BU 212.
Study of money and monetary systems, commercial banks and their operations, and banking systems. It serves two functions. First, it is a specialized finance course which describes the operations of a commercial bank (which is one type of financial institution) and provides some professional training for one who wants to go into the field of banking. Second, it describes the institutions of money, monetary systems, and banking as a basis for studying monetary and fiscal theory and policy.

BU 355 BUSINESS FINANCE. (3) Prerequisites: BU 201 - 202, BU 212, BU 270
An examination of basic problems and principles in financial management with special attention to corporate organizations. Asset management, sources of funds, application of the financial aspects of the enterprise.

BU 361 PRINCIPLES OF MARKETING. (3) Prerequisites: BU 211 and BU 202.
A study of the functions, institutions and organization through which goods are moved from producer to consumer. Designed to present a broad understanding of the flow of goods in commerce.

BU 365 RETAIL MANAGEMENT. (3) Prerequisite: BU 361 or permission of the instructor.
A study of the organization and coordination of retailing and distribution activities. An advanced marketing course, retail management will be addressed with a strategic planning orientation. Special attention to the history of retailing, economic importance of retailing activity, ethical practices and international retailing.

BU 370 CONSUMER BEHAVIOR. (3) Prerequisite: BU 361.
Analysis of consumer behavior patterns as they relate to consumer actions and decision making processes in the marketplace.

BU 371 INTERNATIONAL BUSINESS SEMINAR. (3) Prerequisite: Junior standing or approval of the instructor.
The economic, political, and cultural aspects of international business operations.

BU 375  SALES MANAGEMENT. (3) Prerequisite: BU 361 or permission of the instructor.
An advanced marketing course designed to familiarize students with the sales function in an organization and the corresponding management challenges.  Topics include: sales strategy, motivation and reward systems, and evaluating sales performance.  Emphasis will be placed on professional activity, ethical behavior, and organizational effectiveness.

BU 381 PRINCIPLES OF MANAGEMENT. (3) Prerequisites: BU 211 and BU 202.
Principles and techniques for operating an organization with emphasis on planning, organization, leadership, decision-making, controlling performance, ethics, and international environment.

BU 384 STRATEGIES FOR THE MANAGERIAL WOMAN. (3)
Development of skills to assume managerial positions with clear-cut goals and well-defined strategies for achieving objectives. Emphasis upon professional growth, career advancement, resume building, and balancing personal and career challenges.

BU 385 OPERATIONS/PRODUCTION MANAGEMENT. (3) Prerequisite: BU 270 and 381.
Survey of the production/operations function; procedures and techniques used in designing and analyzing operation systems for the production of goods and services consumed by society.

BU 390 ISSUES IN SYSTEMS PLANNING. (3) Prerequisite:  BU 294.
Topics will be chosen from areas of current interest. Discussion of topics such as disaster recovery, interorganizational information systems and management of end-user computing.

BU 392 DECISION SUPPORT SYSTEMS. (3) Prerequisite: BU 298
This course covers the theory and application of business management information systems and their components while incorporating the use of data and analysis models.

BU 395 ENTREPRENEURSHIP AND SMALL BUSINESS. (3) Prerequisite: BU 211, BU 361, and BU 381 or approval of instructor.
Survey of protection, prototypes, feasibility, marketing, etc., for the inventor; start-up and management of a small business; and preparation of a business plan. Geared especially toward women in or entering small business.

BU 396 SYSTEMS OPERATIONS MANAGEMENT. (3) Prerequisite: BU 294.
This course is an introduction to the fundamentals of managing computer systems, networks, and telecommunication operations. Students will receive instruction in lectures and then apply their knowledge in a hands-on lab by installing computer equipment and telecommunications hardware, and by identifying and resolving problems related to hardware operations.

BU 398 NETWORK OPERATIONS MANAGEMENT. (3) Prerequisite: BU 396.
This is an advanced course in the management of network operating system and telecommunication software. Students will receive instruction in lectures and then apply their knowledge in the management of networks in a hands-on lab by installing and maintaining a variety of computer software.

BU 399 SPECIAL TOPICS IN BUSINESS. (Variable credit, 1-3)
Courses taught at irregular intervals or upon the demand of at least 10 students; course developed to meet special needs, times or current relevant topics in the business area.

BU 400 INTERNSHIP. (3) Prerequisites: Advanced standing, 2.5 QPA overall and in major.
A practical, structured program of work experience with a participating employer. Interns must be employed a minimum of 120 hours, must be supervised by the employer and a faculty member, and must have a tangible academic component (journal, research paper, portfolio, etc.) which should be submitted at the end of the internship period. Internship may be taken twice for a total of 6 hours.

BU 404 HUMAN RESOURCE MANAGEMENT. (3) Prerequisite: BU 381.
Objectives, functions, and organization of personnel programs. Emphasizes education and training selection and placement, job evaluation, employee service, employee relationships, safety and health, industrial relations and personnel research.

BU 406 ACCOUNTING INFORMATION SYSTEMS. (3) Prerequisite: BU 310.
Basic issues of how accounting information systems perform generally recognized financial and managerial accounting functions. Includes some fundamental principles of computer science and systems development.

BU 407 ADVANCED ACCOUNTING I. (3) Prerequisite: BU 311.
Theory and problems in partnership formation, operation and dissolution; accounting for pensions and leases; accounting for government units; and introduction to consolidation accounting.

BU 408 ADVANCED ACCOUNTING II. (3) Prerequisite: BU 407.
Theory and problems relating to consolidations and mergers. Introduction to parent subsidiary relationships. Preparation of consolidated financial statements. Theory and practice as applied to foreign currency.

BU 412 AUDITING. (3) Prerequisite: BU 406.
Theory and application of general principles of auditing; development of analytical knowledge necessary to perform a critical examination of the balance sheet and closely related income statement accounts; completion of detailed audit problems and/or cases.

BU 460 SENIOR SEMINAR IN BUSINESS. (3) Prerequisites: Business major or minor and senior standing or instructor’s approval.
Examines the most significant forces in the environment of business organizations to understand how they are changing the managerial job and modifying the role of business in society. Current issues, including social responsibility, ethics, globalization, consumerism, and the changing internal face of organization life are studied via case analyses.

BU 463 STRATEGIC MANAGEMENT. (3) Prerequisite: Senior standing in major; minimum grade of “C” in the following: BU 333, 355, 361, 381, 385.
Using the case method, this course is designed to integrate the knowledge acquired in other courses and use it to formulate business policies.  This is a capstone course that simulates a real business situation.

BU 464 TAX ACCOUNTING II. (3) Prerequisite: BU 312.
Analysis of tax legislation concerning partnerships, corporations, and estates. Includes preparation of corporate and partnership tax returns, tax planning, use of tax services, sources of the tax laws, and research in taxation.

BU 465 MANAGERIAL ACCOUNTING. (3) For non-accounting majors only. Prerequisite: BU 212 and all lower level requirements completed.
A study of accounting as an aid to management decisions, the use of accounting techniques, reports, analysis and interpretations for decision-making, and an introduction to the systems concept of management and accounting.

BU 466 C.P.A. REVIEW. (3) Prerequisites: BU 312, BU 315, and BU 407.
Review problems to prepare students for the Certified Public Accountant Examination.

BU 470 SYSTEMS ANALYSIS AND DESIGN. (3) Corequisite: BU 482.
Overview of the system development life cycle. Emphasis on current system documentation through use of classical and structured tools and techniques for describing data flows, data structures, file designs, input and output designs, and program specifications. Discussion of information gathering and reporting activities and transitions into systems analysis and design.

BU 475 SELECTED APPLICATIONS IN MIS. (3) Prerequisite: BU 294 or approval of instructor.
Topics are based on current industry requirements. Coverage of topics relevant to business in today’s electronic environment. The course material will address the application of current technology in a hands-on lab setting.

BU 482 DATA BASE PROGRAM DEVELOPMENT. (3) Prerequisite: BU 298 and Co-requisite: BU 470.
An introduction to program development in the database environment with an emphasis on the analysis, design, and implementation of relational databases will be covered. Emphasis will be placed on giving students hands-on experience in loading, modifying, and querying various databases.

BU 484 KNOWLEDGE MANAGEMENT AND EXECUTIVE INFORMATION SYSTEMS. (3) Prerequisite: BU 326.
This course is designed to provide students with a basic understanding of key concepts in knowledge management and executive information systems and how the design and use of these systems impacts the organization and its strategic decisions.

BU 486 MIS PROJECTS. (3) Prerequisites: BU 470 and BU 482.
A capstone project-based course to allow students to perform systems analysis, design, and implementation in a real world setting.

BU 490 MARKETING MANAGEMENT. (3) Prerequisites: BU 361 and BU 381.
The study and analysis of marketing theory and concepts designed to develop a background for systematic analysis of contemporary marketing problems. Emphasis is placed on decision making related to such areas as product, place, price, and promotion.

BU 492 INFORMATION RESOURCES DESIGN AND IMPLEMENTATION. (3) Prerequisites: BU 482 and BU 484.
As the capstone for the IRM curriculum, this course is designed to provide students with hands-on applications of design and implementation of information systems in organizations.

BU 495 MARKETING RESEARCH. (3) Prerequisites: BU 270, BU 361, BU 370 and senior standing.
Principles, techniques and applications of research in marketing. Emphasis is placed upon sources of information and its analysis in decision making as it relates to marketing problems.

BU 498 ORGANIZATIONAL BEHAVIOR. (3) Prerequisite: BU 381.
A study of manager, individual and group interactions within the organizational setting concluding with an analysis of leadership and current developments in changing behavior of organizations.

BU 499 SPECIAL TOPICS IN BUSINESS. (Variable credit, 1-3)
Course taught at irregular intervals or upon demand of at least 10 students; course developed to meet special needs, times or current relevant topics in the business area.