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Course Descriptions

Business Course Listings - Spring 2013

ACCT 225- Financial Accounting
4 Semester Hrs.
Maurer, Wayne

Pre-requisites: MATH Placement Level 22
Provides an overview of the financial accounting reporting process with a primary focus on the analysis of economic events and their effect on the major financial statements (balance sheet, income statement and statement of cash flows).  The
fundamental principles and applications for financial reporting of the corporate business organization are presented with a balanced perspective on the practice, theory and conflicts in current accounting practice.  The course objectives are to present the accounting model, process of measurement, data classifications and terminology needed to effectively use and prepare financial statements.

ACCT 225 – Financial Accounting
4 Semester Hrs.
Fenimore, John

Pre-requisites: MATH Placement Level 22
Provides an overview of the financial accounting reporting process with a primary focus on the analysis of economic events and their effect on the major financial statements (balance sheet, income statement and statement of cash flows).  The
fundamental principles and applications for financial reporting of the corporate business organization are presented with a balanced perspective on the practice, theory and conflicts in current accounting practice.  The course objectives are to present the accounting model, process of measurement, data classifications and terminology needed to effectively use and prepare financial statements.

ACCT 226- Managerial Accounting
4 Semester Hrs.
Maurer, Wayne

Pre-requisites: ACCT 225
Managerial accounting explores the various techniques for the preparation and analysis of accounting information for organizational planning and control.  The development of critical thinking skills is necessary to understand the process of reporting information for people to use rather than following a set of rules or guidelines.  The fundamental concepts of cost, decision-making, planning and performance evaluation in a managerial environment are presented.  In-class discussions and problem solving are utilized to gain greater understanding of the application of managerial accounting.

ACCT 326– Intermediate Accounting II
4 semester hours
Fenimore, John

Prerequisite: MGT/BUSN/ACCT  325
The second course of a two course sequence.  An in-depth study of financial statements, accounting concepts, accounting principles, current professional pronouncements and alternative procedures and practices as they related to Liabilities, including Pension and Lease Obligations and Stockholders’ Equity. 

ACCT 424 –Non-Profit Accounting
4 Semester Hours
Maurer, Wayne
(First half of semester)

Advanced Accounting covers the topics of accounting for business combinations, accounting for not-for-profit entities, and accounting for partnerships.  The course will be discussion/lecture with the class presenting all homework problem solutions.  The grade will be based on two in-class tests (one major, one minor), class participation, and a research project.    

ACCT 425 –Business Combinations
4 Semester Hours
Maurer, Wayne
(Second half of semester)

Pre-requisite: MGT/BUSN/ACCT  325
Advanced Accounting covers the topics of accounting for business combinations, accounting for not-for-profit entities, and accounting for partnerships.  The course will be discussion/lecture with the class presenting all homework problem solutions.  The grade will be based on two in-class tests (one major, one minor), class participation, and a research project.   

ACCT  490 - Independent Study
Variable credit
Staff
Pre-requisite: Permission of instructor
Offered as required.
ACCT 491 - Internship
Variable credit
Staff
Pre-requisite: Permission of instructor
Offered as required.

ACCT 498 - Senior SEMINAR
Variable credit
Fenimore, John
Pre-requisite: Acct 327, 424, 425, 426 and Acct 427 or permission on instructor.
Capstone course for the major, Integration of all preceding accounting courses through the study of the function and responsibility of top-level management. The leadership of the chief executive, the environmental and institutional constraints of the organization, and the problems of implementing and integrating organizational objectives and public goals are examined. Writing intensive. Offered as required.

BUSN 200- Entrepreneurship
 4 semester hours.
Kaplan, Tom

Pre-requisites: None
This introductory, available for all majors, will provide a theoretical and practical framework of the entrepreneurship discipline and a basis for further study and practical experience.  We address entrepreneurship in a wide variety of areas including for-profit and not-for-profit ventures, education, government, etc.  Students are challenged to explore current and potential applications of innovation across the spectrum of the human experience.
BUSN 211 - Business Research Methods
2 Semester Hrs.
Gradwohl, Wendy
Pre-requisites: Any Statistics
This course explores the theory that supports and the practices for collecting and for analyzing both primary and secondary data. A data collection project to solve a business problem or capitalize on a business opportunity, and its analysis, are the core of this course.

BUSN 250C-International Business
4 Semester Hrs.
Jeong, Sunny

Pre-requisites:
This is an introductory course in international business. The basic content of the course includes (1) an overview of the means of conducting international business, with an emphasis on what makes international different from domestic; (2) the effects of the social systems within countries on the conduct of international business; (3) the major theories explaining international business transactions and the institutions influencing those activities; (4) institutions that measure and facilitate international transactions; (5) the dynamic interface between countries and companies attempting to conduct foreign business activities; (6) corporate strategy alternatives for global operations; and (7) international activities that fall largely within functional disciplines such as marketing and human resource management. 

BUSN/East  290 -1-Business & Management in East Asia
4 Semester Hrs.
Jeong, Sunny

Pre-requisites:
Asia, ablaze with economic energy, is changing the shape of the world
economy and the scope and nature of competition among the world's
companies. Western firms face a world far different and more challenging
than just a few years ago, thanks largely to the rise of new and
increasingly powerful competitors from Japan, Korea and now China. This
course provides an introduction to the variety of ways in which business
is conducted in East Asia. It also provides a foundation in cultural and
political aspects of business in East Asia, which tend to be thoroughly
intertwined in international business.

BUSN/East  290 -2 - Global Leadership & Social Entrepreneurship in East Asia
4 Semester Hrs.
Jeong, Sunny

Pre-requisites:
With the traditional lines between for-profit enterprise, nonprofit enterprise,
and government beginning to blur, it is critical that students understand
this emerging, highly interdisciplinary field of social entrepreneurship.
This class highlights how social enterprises and challenges in East Asia
differ from that of Western European and American. Students will work on
social venture business plan in this class and selected students will
travel to East Asia to participate in a business plan competition during
summer of 2013.

BUSN 340- Marketing Management
4 semester hours
Bode, Tim

Pre-requisites: BUSN 211, BUSN/ACCT 225 and ECON 190S; or permission of instructor
Course Goals: To expose the student to management decision-making in the marketing area, specifically with respect to strategic and tactical planning. Assessment methods: Student work includes a team project, online quizzes, individual and team case analysis, in-class oral participation assessments, and an oral end-of-term presentation. Instructional method: Class is primarily lecture with student participation.

BUSN 370- Business Law
 4 semester hours
Carpenter, Kendra

Pre-requisites: Junior Standing
A first course in law that introduces legal analysis, court systems, and case law. It emphasizes preventative law, i.e., avoidance of legal conflict and when to consult an attorney. Students are taught to reason by analogy and write in a legal style. Both real and hypothetical cases as well as problems are used to generate Socratic dialogues and learn how to apply concepts to factual scenarios. Major topics include crimes, torts, contracts, and products liability. Writings are integrated into a Law Anthology which includes both case analyses and reaction papers. The course is evaluated by class participation, writings, and analytical examinations. Experiential, Writing Intensive. 

BUSN 381- Applied Management I
4 Semester Hrs.
Bode, Tim

Pre-requisites: Vary by project.  By permission of instructor.
 Applied Management credit units are earned when a student participates in
a faculty-guided, skills-based program (Small Business Institute or Project
Management Assistance) through WittCAM.  Although specific programs differ
based on the needs of the client, each program has an experiential as well
as an academic component.  Student performance is evaluated based on
project management as well as client deliverable(s).  Course is usually
taken for a letter grade, but may be taken credit/no credit unless the hours are
to be counted toward the elective requirement of the management major.  The
student is expected to budget a minimum of three hours per week for meetings
(with faculty coach, client, and/or team) for each credit unit earned, with
additional hours spent working on the project.  Some programs require group
efforts; others require participation by individuals.  On the management web
site, click the link to the Center for Applied Management (WittCAM) for
known projects. To indicate your interest, click on the link to the Student
Request Form, and submit the completed form along with your current resume
to the management department Administrative Assistant or to the Student
Director of WittCAM. Projects are assigned to qualified students on a
first-come basis.  Writing Intensive.

BUSN  390 – Leadership Seminar
4 semester hours
Gradwohl, Wendy

Contact Dr. Gradwohl.

BUSN  430 – Investments Analysis
4 semester hours
Wilson, Rachel

Pre-requisite: MGT/BUSN 330
Introduction to the various types of financial investments including stocks, bonds and options, and the markets in which they are traded.  Methods of evaluating the profitability and risk of these investments individually and as part of a portfolio of securities are presented.  The course will also focus on the role of investments in the financial planning process.

BUSN 460- Strategic Planning & Policy
4 Semester Hrs.
Wilson, Rachel

Pre-requisites: MGT/BUSN 310, MGT/BUSN  330, MGT/BUSN  340
An integration of all preceding Management courses through the study of the function and responsibility of top-level executives. The primary pedagogy is lecture, case discussion, written case-studies and oral presentations. In addition, student teams compete in an industry simulation, in which they make 10 sets of annual decisions and prepare a summary report.  Writing Intensive.

BUSN 481- Applied Management II 
4 Semester Hrs.
Bode, Tim

Pre-requisites: Vary based on project; Permission of the faculty supervisor required; selection for assignment to a project is competitive.
 Applied Management credit units are earned when a student participates in
a faculty-guided, skills-based program (Small Business Institute or Project
Management Assistance) through WittCAM.  Although specific programs differ
based on the needs of the client, each program has an experiential as well
as an academic component.  Student performance is evaluated based on
project management as well as client deliverable(s).  Course is usually
taken for a letter grade, but may be taken credit/no credit unless the hours are
to be counted toward the elective requirement of the management major.  The
student is expected to budget a minimum of three hours per week for meetings
(with faculty coach, client, and/or team) for each credit unit earned, with
additional hours spent working on the project.  Some programs require group
efforts; others require participation by individuals.  On the management web
site, click the link to the Center for Applied Management (WittCAM) for
known projects. To indicate your interest, click on the link to the Student
Request Form, and submit the completed form along with your current resume
to the management department Administrative Assistant or to the Student
Director of WittCAM. Projects are assigned to qualified students on a
first-come basis.  Students must have previously completed MGT 381.  Writing Intensive.

BUSN 490- Independent Study
Variable credit.
Staff

Project within the accounting field individually arranged by student and professor.
Offered as required.

BUSN 491- Internship
Variable credit
Staff
Offered as required.
BUSN 499 - Honors Thesis/Project
Variable credit
Staff
Prerequisite: Declared major in Business, 3.500 GPA, 3.500 GPA in Business classes, Business 330, 340, and 365 and approval of the Department Chair.

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