This course integrates all prior accounting, business, and economics courses as final preparation for the student's entry into the business world or graduate studies. Case studies and computer simulations are utilized to enable students to gain an understanding of business operations and the application of business principles.
Prerequisite(s): Senior standing Business student, and BUS 001, BUS 002, BUS 011, BUS 103, BUS 105, and BUS 107, or permission of the instructor.
BUS 001 Accounting 1 (3 hours)
This is an introduction to the basic accounting model and the framework for developing financial statements. The major focus is on the study of generally accepted accounting principles as they apply to the measurement of income and the presentation of a firm's financial position.
BUS 002 Accounting 2 (3 hours)
The role of accounting in the formation and capitalization of corporations is studied. Other topics include cash flow, analysis and interpretation of financial statements, and basic managerial accounting.
Prerequisite(s): BUS 001.
BUS 011 Microeconomics (3 hours)
An examination of the microeconomic theories, problems, and policies of the U.S. economy. Topics include the theory of the firm, market structures, and current economic issues such as income distribution, antitrust policy, poverty, the farm problem, and international trade.
Prerequisite(s): BUS 010 strongly recommended.
BUS 103 Spreadsheet Applications (1 hour)
This course is an introduction to spreadsheet applications for business, economics, and accounting. Emphasis will be placed on spreadsheet basics such as creating, organizing, and linking worksheets; editing and formatting cells; entering data; creating simple formulas; using simple functions (e.g., average, sum, fill, etc.); and with the Excel Chart Wizard, creating basic graphs. Students will gain a fundamental understanding of spreadsheets and their functionality as preparation for business, economics, and accounting courses.
BUS 105 Management (3 hours)
Students examine the process of achieving organizational goals by working with people and other organizational resources. Students explore the history of management and the environment in which managers operate. Classroom discussion focuses on the basic managerial functions of planning, organizing, leading, and controlling.
BUS 107 Marketing (3 hours)
Students examine the role of marketing in society with an introduction to the fundamentals of strategic marketing planning and the development of the marketing mix. Topics include buyer behavior, market segmentation, distribution, pricing policies, communication strategies, and product development.
