Theory and practice of accounting as applied to the corporate form of business organization. Analysis of business transactions, valuation of assets and liabilities, determination of income, and preparation and interpretation of financial statements. 4 credits.
The use of accounting information by management in planning, control and decision-making in business enterprises. Topics include production decisions, activity based costing, budgeting and standards, and capital investment decisions. Not available to accounting majors. 4 credits.
In-depth study of financial accounting standards, the accounting process, and problems related to presenting income statements and balance sheets for business enterprises. Consideration of working capital accounts, non-current assets, non-current liabilities, and related income statement accounts. A significant service learning project is a required component of this course. 4 credits.
In-depth study of financial accounting standards and problems related to presenting an enterprise's balance sheet, income statement and statement of cash flows. Topics include investments, stockholders' equity, dilutive securities, tax allocation, pensions, leases and revenue recognition.
Collection and utilization of cost data by management for short-term planning and control purposes. Topics include cost-volume-profit relationships, product-costing methods, flexible budgets, standard cost variances and cost allocations. 4 credits.
Theory integrated with procedures for gathering evidential matter to provide a basis for the auditor's report on the financial statements of business enterprises. Review of standards, ethics, planning, internal control, procedures and reports.
Current federal income tax law pertaining to individuals, partnerships and corporations. Focus on compliance matters with supplementary study in tax planning and research fundamentals.
Examining and analysis accounting systems utilizing transaction processing cycles and accounting-based information technology (IT) including e-commerce, electronic data processing, and continuous auditing. The design, development, implementation, and auditing of accounting-based information systems. 4 credits.
Focus on the accounting issues encountered by multinational companies engaged in international trade and invested in foreign operations. 4 credits.
Study of business combinations and related consolidated financial statement issues, accounting for foreign operations, and accounting problems of partnerships. 4 credits.
Selected topics in the field of accounting not covered in other courses.
Business (BUS) Courses
150 Perspectives on Business
An introduction to the various functional areas of business (accounting, finance, marketing, operations) with emphasis on their integration. Other topics of importance, such as globalization, ethics and corporate social responsibility, and the impact of new technology, will also be addressed and examined in the context of the current business environment. In addition, the course will examine the intersection of business with various other subject areas traditionally taught in the liberal arts. 4 credits.
230 Problem Solving and Decision Making for Management
Study of decision making and problem solving processes in business. Evaluation of processes prone to failure and best practices that lead to effective or improved decisions. The framing of decisions, the causal analysis of problems, identification of alternatives, and the assessment of potential consequences of decision choices. 4 credits.
300 Chinese Business Practices
A study of current business practice and protocol in China. The course consists of the following three major components: (1) lectures to be delivered at Soochow/Suzhou University, (2) tours and briefings at multinational enterprises in various Chinese cities, and (3) cultural exchange activities with Chinese students and tours of cultural sites. May Experience ONLY. 2 credits.
311 International Business
Examination of managerial, marketing, financial and accounting implications of the international operations of business enterprises. The underlying economic principles, institutional and regulatory frameworks, and the environmental and political constraints. Emphasis on multinational enterprise. 4 credits.
312 Sustainable Corporation
GER: NE (Humans and the Natural Environment)
Business applications of sustainable development and corporate strategies based on economic, environmental and social criteria. How the corporate world plays a central role in making progress toward sustainability. The interrelatedness of business and natural systems, and how corporations use sustainability as a value driver. 4 credits.
315 Human Resource Management
Human resource planning and management. Impact of internal and external forces on the organization's human resources. Experiential exercises and cases relate theory and practice. 4 credits.
320 Marketing Principles
Introduction to the field of marketing with a detailed study of the marketing concept, including market segmentation, consumer behavior and external environments. Focus on processes of product development, pricing, distribution and promotion. 4 credits.
321 Marketing Strategy
Introduction to the field of marketing with an emphasis on strategy. Course includes detailed study of the marketing concept, including market segmentation, consumer behavior and external environments. Focus on processes of product development, pricing, distribution and promotion. Available only via Business Block. 4 credits.
330 Operations Management
Prerequisite: ECN-225, CSC-101 or 121, MTH-141 or 150
Issues associated with the manufacture of products and the delivery of services. Topics include operations strategy, quality management, product and service design, process planning, technology decisions, facility location and layout.
331 Operations and Technology Management
Issues associated with the manufacture of products, technology and the delivery of services. Topics include operations strategy, quality management, product and service design, process planning, technology decision- making, facility location and layout. Available only via Business Block. 4 credits.
335 Management Information Systems
Prerequisite: CSC-101 or 121
The role of information in supporting business operations, managerial decision-making, and organizational strategy. Topics include technology concepts, inter-networked enterprises, functional area applications, systems development, and effective management of information resources. 4 credits.
337 Business Analytics
Prerequisite: MTH-141 or MTH-150 An introduction to statistical and predictive analytical tools to find patterns in data, identify relationships among operational variables and business outcomes, and to provide insight into complex decision making situations. 4 credits.
340 Introduction to Finance and Markets
Prerequisite: ACC-111, ECN-225, MTH-141 or 150
Goals of the firm in the context of the financial markets in which it operates. Emphasis on analyzing the sources and costs of funds available as well as factors affecting their allocation. 4 credits.
341 Introduction to Corporate Finance
Goals of the firm in the context of the financial markets in which it operates. Emphasis on analyzing the sources and costs of funds available as well as factors affecting their allocation. Available only via Business Block. 4 credits.
350 Business Law
The study of law and society. Topics include the judicial system, the basic law of contracts, including offer and acceptance, consideration, form of the agreement, defenses, and breach of contract, the law of assignment and third party beneficiary contracts, and the law of agency. 4 credits.
360 Performance Management
GER: HB (Empirical Study of Human Behavior)
Introduction to fundamental principles and methods of Behavior Analysis as applied to performance improvement in organizations. Students will interview local business managers/owners, learn to pinpoint areas for performance improvement, develop measurement systems, and design and evaluate evidence-based solutions to performance-based workplace deficiencies. 4 credits.
411 Entrepreneurship and New Venture Development
Entrepreneurship in society and the characteristics of entrepreneurs and their organizations. Topics include: how opportunities are discovered, the conditions of markets and industries that must be weighed in choosing to enter them, and the resources to establish a new venture and build it into a successful enterprise. 4 credits.
420 Marketing Research
Prerequisite: BUS-320 and ECN-225
Emphasis on the importance of a marketing information system. The types and sources of information required for marketing planning and decision making. Topics include the research process, techniques, design and methodologies. Concepts applied through case studies or projects in the business community. 4 credits.
421 International Marketing
Management of global marketing operations with emphasis on the strategic distribution, promotion, product, and pricing issues faced by firms engaged in world trade. An in-depth examination of the economic, financial, cultural and political/legal infrastructures that affect the marketing function in different countries and regions. 4 credits.
422 Integrated Marketing Communications
Introduction to the field of advertising and promotions management from a systematic, organizational standpoint. Focus on traditional advertising, but also on other areas of marketing communication such as direct marketing, sales promotion, interactive media, publicity/public relations, sponsorship marketing, point-of-purchase communications, and personal selling. 4 credits.
430 Integrated Process Improvement
Integration of Lean and Six Sigma methodologies to achieve process improvement by identifying, analyzing and formulating solutions to problems. Topics include: lean thinking, six sigma quality, lean and six sigma tools, process mapping, project selection, introduction to design of experiments, and team dynamics. 4 credits.
440 Investments Management
Prerequisite: ECN-111, 225 and BUS-340
Study of various investment alternatives along with the nature of the markets in which they are traded. Primary emphases on security analysis and portfolio composition as well as matching portfolios to investment objectives. 4 credits.
441 International Finance
Prerequisite: ECN-111, 225 and BUS-340
Study of international markets and the financial operations that take place in those markets. The financial aspects and operations of multinational corporations are highlighted. Topics include: exchange rate behavior and risk management, financing of international operations, and international capital budgeting. 4 credits.
442 Financial Institutions
The nature of the funds sources and asset preferences of the major financial institutions, as well as an overview of the financial markets within which they function. Point of view is that of decision makers operating within the institutions.
450 Strategic Management
Prerequisite: ACC-301, BUS-320, 330 and 340
Course for seniors in business administration. The process of strategic management, including industry and competitive analysis and strategy formulation, implementation and evaluation. Knowledge from the different functional areas of business is integrated and focused on the solution of complex business problems. Oral and written communication emphasized. 4 credits.
501 Independent Study
503 Individualized Internship
Individualized internships approved by a designated faculty sponsor. Students develop objectives for the internship experience, read relevant literature, prepare written assignments, and submit reflective summaries of their internship activities. Course will not count as a major elective for accounting or business administration majors. Pass-fail only. Variable credit.
505 Structured Internship
Internships are developed by the student and approved by the faculty supervisor. Students develop objectives for the internship experience, read relevant literature, prepare written assignments, submit weekly journals and reflective summaries, and write a final paper. Student will attend meetings with the faculty supervisor. Course will not count as a major elective for accounting or business administration majors. Pass-no pass only. Variable credit.