Department of Business

ACCT 200. Elements of Accounting I. 3 Credits.

An introduction to accounting systems with a special emphasis on journalizing and posting business transactions, preparation of the balance sheet and income statement, and accounting for short-term assets.
Typically Offered: Fall.

ACCT 201. Elements of Accounting II. 3 Credits.

A continuation of ACCT 200 with a special emphasis on accounting for long-term assets and current and long-term debt obligations, corporate equity accounting, and preparation of the Statement of Cash Flows.
Typically Offered: Spring.
Prerequisite: ACCT 200 with a grade of C or better.

ACCT 307. Managerial Accounting and Finance. 3 Credits.

A course designed to help students understand how to use information to effectively plan and control operations. Topics include concepts and tools used in planning, control and decision making.
Typically Offered: Fall.
Prerequisite: ACCT 201.

ACCT 315. Business in the Legal Environment. 3 Credits.

A study of the legal environment of business, governmental regulation, contracts and property.
Typically Offered: Fall, Spring.

ACCT 321. Intermediate Accounting I. 3 Credits.

A study of the more complex issues of corporate reporting theory and techniques such as the conceptual framework, financial statements, valuation techniques, and revenue recognition. The course will explore current financial reporting requirements as well as emerging issues and controversies surrounding financial reporting.
Typically Offered: Fall.
Prerequisite: ACCT 201.

ACCT 322. Intermediate Accounting II. 3 Credits.

A study of current and emerging financial accounting theory. Topics include techniques used to report financial information, long-term debt, equity, dilutive securities, revenue recognition, leases and accounting changes.
Typically Offered: Spring.
Prerequisite: ACCT 201.

ACCT 355. Taxation of Business Entities. 3 Credits.

A study federal income tax law related to reporting business and investment activities of sole proprietorships, partnerships, and corporations.
Typically Offered: Spring.
Prerequisite: ACCT 201.

ACCT 369. Enterprise Systems. 3 Credits.

An exploration of how enterprise systems help companies integrate business functions and improve business processes. Students will identify and discuss integration points including impacts to accounting.
Typically Offered: Fall, Spring.
Same As: ACCT 369/CIS 369.

ACCT 399. Special Topics. 1-4 Credits.

Courses not offered in the regular catalog that provide an opportunity to extend student learning.
Typically Offered: On sufficient demand.
Repeatable: Up to 12 Credits.

ACCT 440. Advanced Accounting Topics. 3 Credits.

A study of selected accounting and reporting issues related to consolidated entities, partnerships, state and local governments, and non-profit organizations. Students will also be introduced to audit procedures relating to the revenue business process and the acquisitions and expenditures business process.
Typically Offered: Fall, even years.
Prerequisite: ACCT 322.

ACCT 450. Principles of Auditing. 3 Credits.

A study of auditing principles and practices including evidence gathering, internal controls, sampling and testing, report writing, ethics, and legal liabilities.
Typically Offered: Fall, odd years.
Prerequisite: ACCT 322.

ACCT 494. Undergraduate Research. 3-12 Credits.

The course is designed to integrate subject matter from major coursework and other disciplines into a project that leads to the creation of an original body of knowledge.
Typically Offered: On sufficient demand.
Repeatable: Up to 12 Credits.

ACCT 499. Special Topics. 1-4 Credits.

Courses not offered in the regular catalog that provide an opportunity to extend student learning.
Typically Offered: On sufficient demand.
Repeatable: Up to 12 Credits.

AGEC 341. Agricultural Economics. 3 Credits.

An introductory course in agricultural and environmental economics. Explores the relationships between production, food systems, world markets, government programs, farms, agribusiness and the environment.
Typically Offered: Spring, odd years.

AGEC 342. Introduction to Agriculture Management. 3 Credits.

Economic and managerial concepts related to farm or agribusiness production process, development of cost data, enterprise analysis, organization and management of production inputs.
Typically Offered: Fall, odd years.

AGEC 346. Agriculture Commodity Marketing. 3 Credits.

Explores the basics of commodity marketing and demonstrates how to use those tools in risk management. The course will include a commodity market simulation called Commodity Challenge.
Typically Offered: Spring, even years.

AGEC 442. Advanced Farm Management. 3 Credits.

A course that applies economic and financial measurements to production processes and agribusiness operations. Students will focus on profit maximization through proper management and analysis of inputs and outputs.
Typically Offered: Spring, even years.
Prerequisite: BUSI 342.

BUSI 102. Keyboarding Methods. 3 Credits.

An exploration of keyboarding techniques in speed and accuracy; formatting of business communication forms for use in a classroom. Students will acquire keyboard curriculum while exploring different methods and trends of teaching keyboarding as part of a Business Education program. Special emphasis will be placed on technology, variety of instructional strategies, and lesson design.
Typically Offered: Spring.

BUSI 199. Special Topics. 1-4 Credits.

Courses not offered in the regular catalog that provide an opportunity to extend student learning.
Typically Offered: On sufficient demand.
Repeatable: Up to 12 Credits.

BUSI 214. Business Communications. 3 Credits.

A focus on the improvement of oral and written communication skills for application in today's global business environment. This course includes exploration and application of modern communication theory, legal and ethical concerns, and technology use. Intrapersonal, interpersonal, and group communication processes and skills are reviewed, as is public presentation of information.
Typically Offered: Fall, Spring, Summer.
Prerequisite: ENGL 120 or ENGL 125.

BUSI 249. Introduction to Business. 1 Credit.

An introduction to the business professions with emphasis on program requirements. The study, practice and performance of marketing, management, entrepreneurship, finance and human resources.
Typically Offered: Fall, Spring.

BUSI 299. Special Topics. 1-4 Credits.

Courses not offered in the regular catalog that provide an opportunity to extend student learning.
Typically Offered: On sufficient demand.
Repeatable: Up to 12 Credits.

BUSI 336. Business Data Solutions. 3 Credits.

An exploration of the advanced concepts of spreadsheets and database tools. This course provides intermediate/advanced students with the theory and ability needed to apply such knowledge in a business environment.
Typically Offered: Fall, Spring.

BUSI 350. Operations Management. 3 Credits.

A study of performance measurement tools, quantitative tools and operations strategy. Students will learn how the concepts and applications used enhance the decision making process through the development of statistical and quantitative analysis.
Typically Offered: Fall; Summer even years.
Prerequisite: MGMT 330.

BUSI 387. Business Practicum. 1-12 Credits.

The business practicum allows students to complete experiential learning opportunities which are guided by a designated business faculty members. Students develop real-world experience through collaboration and interaction with industry. Application and approval through business faculty representative.
Typically Offered: Fall, Spring, Summer.
Prerequisites: Junior Standing or Senior Standing and cum GPA of 2.50 or higher.
Grading: S/U only.
Repeatable: Up to 12 Credits.

BUSI 399. Special Topics. 1-4 Credits.

Courses not offered in the regular catalog that provide an opportunity to extend student learning.
Typically Offered: On sufficient demand.
Repeatable: Up to 12 Credits.

BUSI 480. Strategic Planning. 3 Credits.

A study of strategic management processes on how organizations formulate, implement, and evaluate strategies. The course integrates the knowledge acquired in the functional areas of marketing, human resources, productions/operations and finance.
Typically Offered: Fall; Summer even years.
Prerequisite: Senior Standing.

BUSI 485. Entrepreneurship. 3 Credits.

A review of the application of business policies and procedures to the small business environment. BUSI 485 includes the basic steps in creating, building, operating and selling an enterprise.
Typically Offered: Fall, Spring, Summer Odd Years.
Prerequisite: Senior Standing.

BUSI 490. Methods and Materials for Teaching Business Subjects. 3 Credits.

An exploration of the curriculum, methods, materials, trends, and philosophy in the teaching of business education. Students will be exposed to the Teaching and Learning Capstone requirements. Special emphasis is placed on technology, various instructional strategies, and Technical Education Teacher Credentialing Requirements. The course must be taken before student teaching.
Typically Offered: Fall.
Prerequisite: Admitted to Teacher Education.
Same As: BUSI 490/CTE 490.

BUSI 491. Senior Seminar. 1 Credit.

An exploration of job search and soft skills necessary for success in the workplace. Students will participate in a variety of activities to develop a professional persona.
Typically Offered: Fall, Spring.
Prerequisite: Senior Standing.

BUSI 497. Internship. 3-12 Credits.

An opportunity for students to apply classroom learning to an on-the-job work experience. Internship must be related to the student's major or minor course of study and may be in any geographic location. Credit is granted in the range of three to twelve hours per semester and may be repeated up to a maximum of 12 credit hours. Application and approval through Career Services.
Typically Offered: Fall, Spring, Summer.
Prerequisites: Junior Standing or Senior Standing and cum GPA of 2.50 or higher.
Grading: S/U only.
Repeatable: Up to 12 Credits.

BUSI 499. Special Topics. 1-4 Credits.

Courses not offered in the regular catalog that provide an opportunity to extend student learning.
Typically Offered: On sufficient demand.
Repeatable: Up to 12 Credits.

CTE 199. Special Topics. 1-4 Credits.

Courses not offered in the regular catalog that provide an opportunity to extend student learning.
Typically Offered: On sufficient demand.
Repeatable: Up to 12 Credits.

CTE 299. Special Topics. 1-4 Credits.

Courses not offered in the regular catalog that provide an opportunity to extend student learning.
Typically Offered: On sufficient demand.
Repeatable: Up to 12 Credits.

CTE 394. Independent Study. 1-3 Credits.

Directed reading, study, and/or activities in selected topics.
Typically Offered: On sufficient demand.
Repeatable: Up to 12 Credits.

CTE 399. Special Topics. 1-4 Credits.

Courses not offered in the regular catalog that provide an opportunity to extend student learning.
Typically Offered: On sufficient demand.
Repeatable: Up to 12 Credits.

CTE 431. History, Philosophy and Practices of Career and Technical Education. 3 Credits.

A study of history, growth, theory and present status of Career and Technical Education in secondary and post-secondary schools. The course focuses on principles, practices and major issues of Career and Technical Education and its relationship to individual Career and Technical service areas. This course will also cover relationships between general education and Career and Technical Education.
Typically Offered: Fall, Summer.

CTE 432. Coordinating Cooperative Education Learning. 3 Credits.

A study of principles and techniques used in coordinating cooperative work experiences for students in Career and Technical Education. Included is a study of labor laws, public relations programs, advisory committees, and organization and supervision of on-the-job training, evaluation, and follow-up of student learners.
Typically Offered: On sufficient demand.

CTE 434. Leadership in Career and Technical Student Organizations. 3 Credits.

Introduction to planning, implementing, and leading Career and Technical Student Organizations. This course is designed for advisors at the secondary and post-secondary level wishing to begin, expand, or promote Career and Technical Student Organizations.
Typically Offered: Spring, Summer.

CTE 437. Student Performance Evaluation in Career and Technical Education. 3 Credits.

An examination of methods used for a comprehensive program of assessing and evaluating student achievement. Included is a study of the need for a system of evaluation and construction of evaluative instruments to measure learner outcomes to enhance improved academic and work performance.
Typically Offered: Fall.

CTE 438. Developing and Managing Competency-Based Instructional Materials. 3 Credits.

A basic course for Career and Technical educators. The course introduces concepts supporting the development of competency-based education (CBE) curriculum materials. CBE terminology, illustrations, presentations, procedures, and resources that relate to Career and Technical Education are discussed and a CBE learning unit of instruction is developed.
Typically Offered: Spring.

CTE 490. Methods for Teaching Career & Technical Education Subjects. 3 Credits.

A concentration on methods used for teaching Career and Technical Education courses. Topics are designed to develop and enhance the instructional competencies for teachers in Career and Technical Education programs.
Typically Offered: Fall, Summer.
Same As: BUSI 490/CTE 490.

CTE 492. Career and Technology Education Teaching Experience. 1-12 Credits.

Provides an online supervised teaching mentorship program to be used in place of a student teaching experience when a mentorship is allowed for satisfying the requirements of licensure. Students will observe mentor teacher(s), prepare units for delivery of content, maintain a log of activities, conduct or participate in parent/teacher conferences, observe or participate in IEP meetings, and meet with mentors and supervisors as required.
Typically Offered: On sufficient demand.

CTE 494. Undergraduate Research. 3-12 Credits.

The course is designed to integrate subject matter from major coursework and other disciplines into a project that leads to the creation of an original body of knowledge.
Typically Offered: On sufficient demand.
Repeatable: Up to 12 Credits.

CTE 499. Special Topics. 1-4 Credits.

Courses not offered in the regular catalog that provide an opportunity to extend student learning.
Typically Offered: On sufficient demand.
Repeatable: Up to 12 Credits.

ECON 201. Principles of Microeconomics. 3 Credits.

This is an introductory study of microeconomics. The course emphasizes the price system, market structure, resource allocation, and income distribution.
Typically Offered: Fall, Spring.

ECON 202. Principles of Macroeconomics. 3 Credits.

This is an introductory study of macroeconomics. The course emphasizes national income, fiscal and monetary theory and policy, unemployment, and inflation.
Typically Offered: Fall, Spring.

ECON 261. Business Statistics. 3 Credits.

The course introduces students to descriptive and inferential statistics. Topics include: probability, data collection methods, inferences about one or more populations, tests of significance, tests of hypotheses, and regression analysis.
Typically Offered: Fall, Spring.
Prerequisites: BOTE 336 and MATH 103.

ECON 299. Special Topics. 1-4 Credits.

Courses not offered in the regular catalog that provide an opportunity to extend student learning.
Typically Offered: On sufficient demand.
Repeatable: Up to 12 Credits.

ECON 345. International Political Economy. 3 Credits.

This course introduces students to the study of international political economy (IPE). The course focuses on the political foundations and consequences of the contemporary world economy. The course will survey the evolution of the international economic system, in particular since the Second World War, emphasizing the main contemporary theories, debates, and issues shaping the global economy and politics.
Typically Offered: Spring, even years.
Same As: POLS 345/ECON 345.

ECON 350. Money and Banking. 3 Credits.

A course designed to acquaint students with, and to help them understand, financial markets, institutions, and the Federal Reserve System. The course enables students to analyze and evaluate regulation of the financial system as well as monetary policy. Current issues in domestic and international financial systems are emphasized.
Typically Offered: Fall, even years.
Prerequisites: ECON 201 and ECON 202.

ECON 394. Independent Study. 1-3 Credits.

Directed reading, study, and/or activities in selected topics.
Typically Offered: On sufficient demand.
Repeatable: Up to 12 Credits.

ECON 399. Special Topics. 1-4 Credits.

Courses not offered in the regular catalog that provide an opportunity to extend student learning.
Typically Offered: On sufficient demand.
Repeatable: Up to 12 Credits.

ECON 460. The Atlantic World. 3 Credits.

This course is an interdisciplinary investigation of the political, economic, and social developments that shaped the region, from the age of empires to the decolonization of the twentieth century. Using a comparative approach, this course examines the Atlantic community constructed between Africa, Western Europe and the Americas, with particular attention to the interactions on matters of migration, market economies, ideology and cultural exchange. Cross-referenced with HIST 460 and GEOG 460.
Typically Offered: Spring, odd years.
Same As: ECON 460/GEOG 460/HIST 460.

ECON 494. Undergraduate Research. 3-12 Credits.

The course is designed to integrate subject matter from major coursework and other disciplines into a project that leads to the creation of an original body of knowledge.
Typically Offered: On sufficient demand.
Repeatable: Up to 12 Credits.

ECON 499. Special Topics. 1-4 Credits.

Courses not offered in the regular catalog that provide an opportunity to extend student learning.
Typically Offered: On sufficient demand.
Repeatable: Up to 12 Credits.

FIN 350. Foundations of Banking. 3 Credits.

An introduction to Financial Institutions and Financial Markets. Topics include Financial Assets, the Banking System, and Operations of Financial Institutions.
Typically Offered: Fall.

FIN 375. Managerial Finance. 3 Credits.

An introduction to corporate finance. Emphasis will be placed on valuation techniques and long-term financial planning for business entities.
Typically Offered: Fall.
Prerequisite: MATH 103 or MATH 104 or MATH 107.

FIN 376. Managerial Finance II. 3 Credits.

A continuation of managerial finance. Topics include capital investment decisions, project analysis and evaluation, risk and return in the capital markets, capital structure and dividend policies.
Typically Offered: Spring.
Prerequisite: FIN 375 with a grade of C or better.

FIN 380. Principles of Investments. 3 Credits.

A course designed to provide the student with an understanding of the mechanics and principal problems of investing. Topics include the stock market, real estate, mutual funds, gold and collectibles.
Typically Offered: Spring.

FIN 499. Special Topics. 1-4 Credits.

Courses not offered in the regular catalog that provide an opportunity to extend student learning.
Typically Offered: On sufficient demand.
Repeatable: Up to 12 Credits.

MGMT 235. Diversity in the Workplace. 3 Credits.

A course exploring several aspects of the role of diversity in the workplace, including its importance across business functions. Topics include legality of diversity in the workplace, managing inclusion and varying perspectives and contributions of diverse groups.
Typically Offered: Fall, Spring.

MGMT 270. Business Ethics. 3 Credits.

An investigation of the ethical dilemmas that the contemporary American and global business worlds face. The course examines the role of business in society, the nature of corporate social responsibility, environmental issues, and the influences of the social, political, legal, and regulatory environment. The course also challenges students' thinking about the impact of diversity on organizations, the relationship between business and the media, and the growth of e-business.
Typically Offered: Fall, Spring.

MGMT 299. Special Topics. 1-4 Credits.

Courses not offered in the regular catalog that provide an opportunity to extend student learning.
Typically Offered: On sufficient demand.
Repeatable: Up to 12 Credits.

MGMT 330. Principles of Management. 3 Credits.

A study of management and organizational theory with special attention given to functions of planning, organizing, leading, and controlling in business organizations.
Typically Offered: Fall, Spring, Summer.

MGMT 340. Human Resource Management. 3 Credits.

A study of human resource management (HRM) including HRM planning, labor relations and labor law, job analysis, recruitment, selection, evaluation, compensation, benefits, training, discipline, safety/health, and international labor issues.
Typically Offered: Fall.

MGMT 372. Foundations of Leadership. 3 Credits.

A course designed to introduce the foundations of leadership. The course examines a theoretical background and practical information. Major theories of leadership will be examined and leadership will be integrated to various internal and external organizational factors. Student will learn to think critically about the leadership phenomenon and about the boundary conditions of leadership theories.
Typically Offered: Fall.

MGMT 381. Project Management. 3 Credits.

An investigation of the project management techniques and appropriate software used to effectively manage projects. This course covers the knowledge areas and other topics as defined by the Project Management Body of Knowledge (PMBOK). Cross-referenced with CIS 381 and SE 381.
Typically Offered: Spring.

MGMT 399. Special Topics. 1-4 Credits.

Courses not offered in the regular catalog that provide an opportunity to extend student learning.
Typically Offered: On sufficient demand.
Repeatable: Up to 12 Credits.

MGMT 430. Organizational Behavior. 3 Credits.

An interdisciplinary study of behavior in the work environment to improve skills in leadership, motivation and communication.
Typically Offered: Spring.
Prerequisite: MGMT 330.

MGMT 460. International Business. 3 Credits.

A study of the international dimensions of business: global business environment (economic, cultural, legal, political) and international business functions (management, marketing, finance, exporting, importing).
Typically Offered: Fall, Spring, Summer Odd Years.
Prerequisite: MGMT 330.

MGMT 498. International Experience. 6-12 Credits.

An opportunity to apply classroom learning in a foreign setting. The experience must be related to the student¿s area of study and is granted in a range of six to twelve credits per semester with a maximum of twelve hours available. Application is made through the Department of Business.
Typically Offered: Fall, Spring, Summer.
Prerequisite: Junior Standing or Senior Standing.
Repeatable: Up to 12 Credits.

MGMT 499. Special Topics. 1-4 Credits.

Courses not offered in the regular catalog that provide an opportunity to extend student learning.
Typically Offered: On sufficient demand.
Repeatable: Up to 12 Credits.

MRKT 199. Special Topics. 1-4 Credits.

Courses not offered in the regular catalog that provide an opportunity to extend student learning.
Typically Offered: On sufficient demand.
Repeatable: Up to 12 Credits.

MRKT 305. Principles of Marketing. 3 Credits.

An analysis of the activities, set of institutions, and processes for facilitating the exchange of products, services, and information. Topics include strategic planning; marketing segmentation, targets, and positioning; marketing research; sales; and public relations; creating, communicating, delivering, and exchanging offerings that have value for customers, clients, partners, and society at large.
Typically Offered: Fall, Spring.

MRKT 310. Digital Marketing. 3 Credits.

This course examines the theoretical understanding of the Internet marketplace, how to adapt to its many changes and the skills needed to perform vital daily functions within digital marketing.
Typically Offered: Fall, Spring.
Prerequisite: MRKT 305.

MRKT 340. Professional Sales. 3 Credits.

A course designed to focus on the principles and fundamentals of selling psychology, customer motivation, and sales steps with emphasis on techniques and human relations in selling situations. Students will determine client needs and wants and respond through planned, personalized communication that influences purchase decisions and enhances future business opportunities. Students will participate in product knowledge, analyzing the customer, and investigating the competition and capitalizing on the sale through experience exercises.
Typically Offered: Spring.
Prerequisite: MRKT 305.

MRKT 370. Advertising and Promotions. 3 Credits.

A thorough exploration of the communication process and consumer responses throughout that process. Students will acquire the skills needed to make strategic decisions regarding the use of traditional and/or new media to develop and carryout advertising campaigns.
Typically Offered: Fall.
Prerequisite: MRKT 305.

MRKT 375. Consumer Behavior. 3 Credits.

This class examines consumer behavior and the practical marketing implications of that behavior.
Typically Offered: Spring.
Prerequisite: MRKT 305.

MRKT 394. Independent Study. 1-3 Credits.

Directed reading, study, and/or activities in selected topics.
Typically Offered: On sufficient demand.
Repeatable: Up to 12 Credits.

MRKT 399. Special Topics. 1-4 Credits.

Courses not offered in the regular catalog that provide an opportunity to extend student learning.
Typically Offered: On sufficient demand.
Repeatable: Up to 12 Credits.

MRKT 405. Retailing. 3 Credits.

A study of the field of retailing. Topics include establishing and maintaining relationships, basic principles of strategic planning, goods/services categories, targeting customers, gathering information, choosing a store location, merchandise management and pricing, and communication with the customer.
Typically Offered: Fall.
Prerequisite: MRKT 305.

MRKT 414. Social Media Management. 3 Credits.

An exploration of managing social media and analytical tools. This course explores the tools and strategical use of social media in promoting the goals and mission of both for-profit and non-profit organizations, covering advertising, marketing, public relations, and promotional strategies within the media scope of social media. Cross-referenced with COMM 414.
Typically Offered: Spring.
Same As: COMM 414/MRKT 414.

MRKT 415. Marketing Research. 3 Credits.

A study of the role of marketing research in strategic decision-making and the basics of scientific research. Topics include the marketing research process; exploratory, descriptive, and casual research designs; scales of measurement; questionnaire and focus group design; fieldwork; data preparation; and basics of interpreting statistical results of research.
Typically Offered: Spring.
Prerequisite: MRKT 305.

MRKT 499. Special Topics. 1-4 Credits.

Courses not offered in the regular catalog that provide an opportunity to extend student learning.
Typically Offered: On sufficient demand.
Repeatable: Up to 12 Credits.