An introduction to the basic financial accounting principles, this course is a study of topics that relate to the determination and reporting of the net earnings and financial position of a firm and to the essential theory underlying the financial statements of business entities. Attention is given to the procedures and techniques used to accumulate accounting information.

A study of cost concepts and cost systems in manufacturing operations, segment accounting, budgeting, cost-volume-profit analysis, and capital budgeting. Emphasizes the use of accounting information as a tool of management, particularly in regard to planning and controlling the operations of a business.

Prerequisites: BU201, MT102, or equivalent.

An analysis of the market price system, this course studies the organization and operation of the American economy with respect to the production, distribution and consumption of goods and services. The nature and behavior of the consumer and the producer are explored, and the theory of pricing under varying market conditions is analyzed. Labor and other resource markets are examined and topics such as business and government, welfare economics, income and poverty, unions, and the international economy are discussed.

The study of the overall performance of the American economy, this course provides a theoretical and analytical framework to explain the determination of national income, output, employment and the general price level. It is concerned with issues related to the business cycle, the influence of the banking system, the economic role of government, fiscal and monetary policy, public finance, and economic growth.

A survey of the essential marketing theory, policies, and practices concerning the performance of marketing functions and the institutions involved in the flow of goods and services from the producer to the ultimate consumer. Emphasis is on the development of the marketing mix for consumer and industrial goods, wholesale and retail marketing patterns, and marketing planning and strategy. Current practices in product development, pricing, promotion, physical logistics and other marketing characteristics are explored.

A study of the principles underlying business behavior and organizational theory as they relate to managerial functions such as planning, organizing, staffing, directing and controlling business organizations. Also examines the contributions made by research in the fields of management, decision-making, organizational effectiveness, and interpersonal relations. Case study methods and review of current literature are integrated.

A survey of the fundamental concepts of finance, including sources and uses of short-term and long-term funds. Topics include the demand for funds in the business sector, credit policies and problems, sources of capital, risk management, the selection of alternative investments, and dividend and interest policies. Also included is the study of financial institutions, particularly the monetary and credit systems of the United States.

This course examines the important questions of capital budgeting and short-term and long-term financing. Topics include evaluation of risk and value; capital budgeting, cost of capital, capital structure, and dividend policy; financial planning and long-term financing; short-term financial planning, cash management and audit management. Also included is the study of mergers and acquisitions, pension plans and international corporate finance.

An introduction to the theory and practice of personal financial management and planning. Strategies for the small investor and principles of financial plans and long-term wealth accumulation are emphasized. Specific topics include principles of portfolio decision-making, investment in securities, insurance, real estate, public and private pensions, and retirement and estate planning.

Examines generally accepted accounting principles as they relate to the preparation and reporting of financial statements. Emphasis is placed on balance sheet valuations and their relationship to income determination.

Examines generally accepted accounting principles as they relate to the preparation and reporting of financial statements. Emphasis is placed on the valuation of long-term investments and long-term liabilities and studies the accounting for equity accounts and their relationship to income determination. Includes coverage of pensions, leases and accounting for income taxes.

An in-depth study of specific topics in business administration, designed to enhance the understanding of areas of management concepts and practices. Emphasis will be placed on current issues and, where possible, instruction will incorporate the expertise of professionals in business and administration.

The study of those internal accounting functions that are directed at determining the cost of manufacturing products and/or providing services. As such, it focuses on generating vital information that enables management to perform cost control and product and profitability planning.

Study of the actions and decision-making processes of individuals and organizations involved in discovering, evaluating, acquiring, consuming, and disposing of products and services. Applies concepts, principles, and theories from the various social sciences to the study of how buyers think and act, illustrating the importance of understanding consumer behavior by business managers and public policy makers. Special emphasis is placed on the factors that influence consumer buying patterns

The course is designed to provide an understanding of the social system in organizations. To be studied and understood are the relationship of individual and group behavior patterns to organization structure and task requirements; the role of the individual; and the human factors confronting the manager laboring to establish the necessary environment and motivation for the appropriate functioning of the organization. People problems -- employees, the work environment, and the interaction between the two -- are a major concern of the course.

This course presents several advanced methods of statistical inference that are useful in a wide range of business contexts. Topics covered include simple and multiple regression and correlation analysis, ANOVA, Chi square test for independence, time series, index numbers, and survey sampling.

Prerequisites: BU221, BU222, MT205, or equivalent.

This course discusses the theory and practice of personnel management in business and public organizations. It emphasizes the formulation and application of personnel policies, procedures and practices, particularly in regard to employment, wage and salary administration, training and development, employee and labor relations, performance evaluation, termination, promotion, compensation, and pension benefits. Findings of the behavioral sciences, as applied to personnel administration are integrated, especially in exploring issues of labor-management interaction and cooperation on mutual issues of organizational planning, industrial counseling, and worker performance and compensation.

Study of the production process from obtaining and allocation of production factors, including raw materials, human resources, and machinery and equipment, to the output of final goods and services. Emphasis is placed on the role of management in utilizing planning, organizing, scheduling, and controlling techniques to define problems and seek optimum solutions.

This course introduces the student to the study of federal taxation. It is designed to provide explanation of the federal tax structure as well as training in the application of the tax principles to specific problems.

This course surveys the American legal system as it affects business. It traces the development and application of essential principles of law to business contracts, and emphasizes the study of state laws and recent cases and the use of the Uniform Commercial Code as the basis for statutory interpretation.

This course is an advanced study of the American legal system as it affects business. It is an in-depth study of the Commercial Paper, Products Liability and Warranties, Bankruptcy Law, Business Associations, Antitrust Law, Labor Law and Employment Issues, including legal issues involving discrimination and how it affects business operations and hiring and firing decisions. Students will study and discuss the Uniform Commercial Code, the United States Bankruptcy Code, the Civil Rights Act of 1964, the Equal Pay Act of 1963, the Age Discrimination Act, the Immigration Reform and Control Act of 1986, and the American with Disabilities Act of 1991.

This course examines the practices and problems of starting and operating a small business. Topics including capital accumulation, the assessment of local markets, site location, and decision-making techniques of the small business entrepreneur are explored, and the role of small business in the United States economy is evaluated. Case-study and problem-solving techniques are used, as students interact with local small business owners to analyze real world business conditions.

This course is designed to provide a frame of reference to students who intend to study or practice in the field of financial accounting. In addition to being a general survey of financial accounting theory the course is structured to give students a good understanding of financial accounting standards and important pronouncements issued by the various accounting rule-making bodies.

A comprehensive study of principles, concepts, postulates, and accounting techniques as applied to partnerships, and corporations. Related topics include accounting for business combinations and inter-company transactions, preparing consolidated financial statements, multinational accounting, segment reporting, and accounting for not-for profit organizations.

This course introduces the student to marketing research as an important tool of management. The subject is defined and a number of examples are given to illustrate major uses of marketing research. It provides a basic understanding of what marketing research can and cannot do. It also presents the most important market research techniques. This is followed up with a discussion of cases that encourages the studen6 to think creatively about the application of research techniques to marketing problems and opportunities.

This course explores the behavior patterns of business activity that are influenced by national boundaries and different national institutional environments. A comparative study of national environments is undertaken to provide a sound basis for discriminatory application of management theory, which has its foundation in the United States. The international monetary system, regional trade groups, home and host country policies in trade and international investments will be examined.

This course examines the "systematic process of objectively obtaining and evaluating evidence regarding assertions about economic actions and events to ascertain the degree of correspondence between those assertions and established criteria and communicating the results to interested users." (The Report of the Committee on Basic Auditing Concepts of the American Accounting Association).

In this integrative course the student has the opportunity to bring together prior knowledge of the various fileds of business. Emphasis is on policy-making and implementation, including long-range planning efforts and how the firm operates as a whole from within the parameters of the strategic management process. Assessment of the environment, choosing from among different strategic alternatives, and implementing and then evaluating the strategies is a major focus of the course. Case-study method is used extensively.

This course offers the student the opportunity to engage in independent research in a particular area of interest in business. The goal is to have students develop the necessary skills of doing primary research and to learn its methods. Also the course demands that students acquire basic knowledge about collecting information from secondary sources. Both oral and written presentations of the research methodology and the results are integral parts of evaluating students' performance.

Z Course is an elective and is not offered regularly