The foundational skills that are integrated into all CAPS business degrees are biblical literacy, creativity, diversity, ethics, experiential learning, global awareness, leadership, organizing, planning, problem-solving, public speaking, teamwork, technology literacy, and writing.

Students are expected to demonstrate character, ethics, and relational skills consistent with the role and responsibility of a business professional. Behaviors that impede the learning of others are not tolerated. Any student failing to meet these expectations may be asked to discuss other options or consequences with the program director.

B.S. in Accounting

Program Goals

The program goals for the B.S. in Accounting are that students will be able to:

  • Apply ethical principles related to financial and economic decisions.
  • Demonstrate systems-thinking by applying accounting concepts to the functional areas of management, marketing, accounting, finance and economics to accomplish organizational goals.
  • Reflect on how and why to integrate a Christian or personal faith perspective into work and life.
  • Demonstrate written and oral business communication skills about accounting and other business issues.
  • Use a variety of digital software applications and tools to make data-driven decisions in information-rich business environment.
  • Develop a managerial perspective on business opportunities and challenges in a global economy.
  • Use critical thinking to evaluate information needed to solve business problems.

B.S. in Business Management

The business management program is designed for the working professional who desires to increase business management knowledge and skills within the context of a Christian, liberal-arts education. Emphasis will be on connecting business education theory and research to current trends and best practices in a high-tech, global, mobile, and diverse marketplace.

Program Goals

At the completion of the business management program, students will be able to:

  • Apply ethical principles that can be used in decision making in professional and personal situations.
  • Use quantitative and qualitative analytic and critical thinking skills to evaluate information, solve problems, and make sound decisions.
  • Demonstrate leadership skills through the ability to set direction for and work collaboratively with diverse groups of people to accomplish organizational, team, and individual goals.
  • Demonstrate systems-thinking by synthesizing the functional areas of management, marketing, accounting, finance, and economics in a manner that allows for effective business decisions.
  • Reflect on how and why to integrate a Christian faith perspective into work and life.
  • Demonstrate high-impact written and oral business communication skills.
  • Develop a managerial perspective on business opportunities and challenges in a global economy.
  • Apply business knowledge and skills in a real-world setting by completing a project for an organization.
  • Access, evaluate, and use a variety of digital software applications and tools necessary to make data-driven decisions in an information-rich business environment.

B.S. in Finance

Program Goals

The program goals for the B.S. in Finance are that students will be able to:

  • Apply ethical principles related to financial and economic decisions.
  • Demonstrate systems-thinking by applying finance concepts to the functional areas of management, marketing, accounting, and economics to accomplish organizational goals.
  • Reflect on how and why to integrate a Christian or personal faith perspective into work and life.
  • Demonstrate written and oral business communication skills about evidence-based finance alternatives.
  • Use a variety of digital software applications and tools to make data-driven decisions in information-rich business environments.
  • Develop a managerial perspective on business opportunities and challenges in a global economy.
  • Use critical thinking to evaluate information needed to solve business problems.

ACCT400 • Financial Accounting for Managers. 3 Credits.

Introduction to financial accounting concepts as the language of business. Financial decision-making using key ratios and financial statements. Managerial understanding of principles of stewardship and ethical issues found in accounting.
Prerequisites: BUSN360 and 2 courses from BUSN301, BUSN302, BUSN308, BUSN310E, BUSN320, BUSN323, MATH301M.

ACCT405 • Intermediate Financial Accounting I. 3 Credits.

Solve complex accounting problems using accounting theory and practice related to assets, receivables and inventory. Preparation of accurate income statements, balance sheets and statement of cash flows. Exploration of the accrual process, standard-setting process, and present value applications.
Prerequisites: ACCT400 and 3 courses from BUSN301, BUSN302, BUSN308, BUSN310E, BUSN320, BUSN323, BUSN360, MATH301M. Fulfills: CAPS Goal Area 4.

ACCT410 • Intermediate Financial Accounting II. 3 Credits.

Resolution of complex accounting problems using accounting theory and practice. Accounting for intangible assets, current and long-term liabilities, stockholders' equity, earnings per share, leases, depreciation, amortization, and investments.
Prerequisites: ACCT400, ACCT405 and 3 courses from BUSN301, BUSN302, BUSN308, BUSN310E, BUSN320, BUSN323, BUSN360, MATH301M. Fulfills: CAPS Goal Area 4.

ACCT415 • Cost/Managerial Accounting. 3 Credits.

Utilization of cost accounting principles for managerial decision-making. Understanding of cost-volume-profit analysis, job and process costing, activity-based costing, inventory management, planning and control systems, and discounted cash flow methods. Application of capital budgeting to evaluate long-term investments.
Prerequisites: ACCT400 and 3 courses from BUSN301, BUSN302, BUSN308, BUSN310E, BUSN320, BUSN323, BUSN360, MATH301M. Fulfills: CAPS Goal Area 4.

ACCT420 • Income Tax Accounting. 3 Credits.

Analysis of US tax laws and policies for individuals, corporations and partnerships. Understanding of US tax system history. Differentiation of required taxes among entities as well as inclusion/exclusion of income and expense items in tax calculations. Connections between tax concepts and ethical stewardship from a Christian or personal worldview.
Prerequisites: ACCT400 and 3 courses from BUSN301, BUSN302, BUSN308, BUSN310E, BUSN320, BUSN323, BUSN360, MATH301M. Fulfills: CAPS Goal Area 4.

ACCT425 • Corporate Auditing. 3 Credits.

Exploration of external auditing and the need to provide reliable financial information to corporations using professional standards and ethical stewardship. Examination of auditing practices including planning, collection of evidence, risk assessment, evaluation of information, and communication of audit findings. Understanding of financial statement auditing of assets, liabilities and shareholder equity.
Prerequisites: ACCT400 and 3 courses from BUSN301, BUSN302, BUSN308, BUSN310E, BUSN320, BUSN323, BUSN360, MATH301M. Fulfills: CAPS Goals Area 4.

ACCT430 • Advanced Accounting. 3 Credits.

Study advanced accounting theory and problems, accounting for partnerships, international accounting, consolidated financial statements, corporate mergers, governmental accounting, business combinations and fund accounting.
Prerequisites: ACCT400; ACCT405; ACCT410; and 3 courses from BUSN301, BUSN302, BUSN308, BUSN310E, BUSN320, BUSN323, BUSN360, MATH301M. Fulfills: CAPS Goal Area 4.

BUSN301 • Foundations of Business Management. 3 Credits.

An exploration of the foundations of modern management theory and practice including how external and internal environmental factors impact the practice of business management. Topics such as global forces, political and legal forces, socio-cultural forces and demographic forces will be used to develop an understanding of the complexities in business management today.

BUSN302 • Foundations of Human Resource Management. 3 Credits.

Introduction to the functional area of business called human resources management. Study the functions of attracting, retaining, motivating and managing the people who work in organizations. Study how human resources is involved in the recruitment, selection, employment, compensation, training, development, safety and termination of employees.
Special Notes: Enrollment is open to students with sophomore class standing and above.

BUSN308 • Strategic Management and Planning. 3 Credits.

Strategic management and planning as applied to business organizations. Applies key principles of strategy to business problems, analyzes internal and external factors that affect strategic planning and management, and applies strategic planning models to historical and current business problems. Implementation and execution of business strategy is also discussed.

BUSN310E • Global Management and Leadership in Business. 3 Credits.

Equip managers and leaders with a framework for formulating strategies to thrive in a global marketplace. Develop global managerial and leadership perspectives on business opportunities and challenges in global trade, competition, modes of market entry, investment systems, power distance, communications, member cultures, and other leader/manager challenges.
Fulfills: CAPS Goal Area 5. Special Notes: Prior completion of BUSN323 recommended.

BUSN320 • Professional Project Management. 3 Credits.

Introduction to the principles of project management including the role of the project manager, types of projects, stages of a project, project variables, and project processes. Examines the organization, planning, and controlling of projects and provides practical knowledge on managing project scope, schedule and resources.

BUSN323 • Introduction to Marketing Management. 3 Credits.

Study of marketing concepts and decision-making processes related to marketing management in a marketing-oriented firm. Examination of key strategies of consumer and business-to-business marketing and mission-critical variables from within a relationship marketing focus. Development of a course project and its presentation to a business audience using state-of-the-art business presentation techniques.

BUSN360 • Information Technology and Applications. 3 Credits.

Understand and use information technology and business applications software to solve business-related problems. Collaboration tools, social media tools, databases, and spreadsheets. Ethical issues with data and information management.
Fulfills: CAPS Goal Area 3. Special Notes: Enrollment is open to students with sophomore class standing and above.

BUSN401 • Operations Management. 3 Credits.

Efficiently and effectively manage the processes to produce and distribute products and services. Operations within both product and service companies will be addressed. Topics include managing purchases, inventory control, quality control, storage, logistics and evaluations. The use of measurement and analysis of internal processes will be highlighted.
Prerequisites: 3 courses from BUSN301, BUSN302, BUSN308, BUSN310E, BUSN320, BUSN323, BUSN360, MATH301M.

BUSN405 • Survey of Microeconomics and Macroeconomics. 3 Credits.

Explores economic theories and tools and how they are applied to business. Investigates principles and concepts of microeconomics and macroeconomics.
Prerequisites: 3 courses from BUSN301, BUSN302, BUSN308, BUSN310E, BUSN320, BUSN323, BUSN360, MATH301M. Fulfills: CAPS Goal Area 5.

BUSN415 • Intermediate Macroeconomics. 3 Credits.

Macroeconomic theory and applications. Economic models that explain the behavior of output, inflation, employment, interest rates, exchange rates, and other aggregate economic variables. Apply macroeconomic models to global events.
Prerequisites: BUSN405 and 3 courses from BUSN301, BUSN302, BUSN308, BUSN310E, BUSN320, BUSN323, BUSN360, MATH301M. Fulfills: CAPS Goal Areas 2,4,5.

BUSN425H • Applied Ethical Decisions in Life and Business. 3 Credits.

Provision of a basis for ethical problem solving and the application of ethical principles to issues of moral perplexity. These issues are surfaced by ethical pluralism, cultural diversity, resource allocation, equal opportunity requirements, workplace dignity and fairness, varying economic and market conditions, and conflicts between organizational imperatives and Christian values.
Prerequisites: 3 courses from BUSN301, BUSN302, BUSN308, BUSN310E, BUSN320, BUSN323, BUSN360, MATH301M. Fulfills: CAPS Goal Area 6 General Education Category H.

BUSN430 • Business Law. 3 Credits.

Study of the legal and regulatory environment of business including sources of the law, structure of the court system, and different classifications of law. Analysis of the relationships between different types of business law. Study of major types of business organizations. Impact of technology on various aspects of business law.
Prerequisites: 3 courses from BUSN301, BUSN302, BUSN308, BUSN310E, BUSN320, BUSN323, BUSN360, MATH301M. Fulfills: CAPS Goal Area 5.

BUSN491 • Business Capstone. 1 Credit.

Demonstrate professional and personal growth by synthesizing business content learned during the degree program. Deliver a client-focused solution to an organizational need by engaging in experiential learning. Collaborate with classmates and/or organizational representatives. Participate in career exploration and development experiences.
Prerequisites: 10 courses from ACCT300-489, AVIA300-489, BUSN300-489, BUSN575, FINA300-489, MATH301M, and MIST300-499. Special Notes: Prior completion of BUSN320 recommended.

BUSN575 • Experiencing Global Business. 3 Credits.

Experiencing a country's cultural, business, political, economic, and religious climate by traveling internationally on a Bethel-sponsored trip. Exploring international business through company visits, guest lectures, assignments, and reflections. Examining the strategies firms use to compete effectively in the global business environment. Includes some pre- and post-trip coursework.
Prerequisites: 3 courses from BUSN301, BUSN302, BUSN308, BUSN310E, BUSN320, BUSN323, BUSN360, MATH301M. Fulfills: CAPS Goal Area 5. Special Notes: Graduate School course. Enrollment is restricted to CAPS Business Management major and Organizational Leadership major students with senior class standing.

COMM340E • Cross-Cultural Communication. 3 Credits.

Examination of the influence of cultural values on human verbal and nonverbal interactions. Analysis of theories of cross-cultural communication and principles of effective cross-cultural process.
Fulfills: CAPS Goal Areas 1 5. Special Notes: Enrollment is open to students with sophomore class standing and above.

FINA400 • Corporate Finance. 3 Credits.

Examines financial concepts from a managerial decision maker’s point of view. Explores the conceptual understanding and practical application of financial information, including the time value of money, breakeven, leverage, capital budgeting, and cost of capital. Integrates financial and other business management disciplines in a business simulation.
Prerequisites: BUSN360 and 2 courses from BUSN301, BUSN302, BUSN308, BUSN310E, BUSN320, BUSN323, MATH301M.

FINA410 • Investments Theory. 3 Credits.

Exploration of various investment principles and the Capital Asset Pricing Model. Classification of securities including stock, bonds, and major derivatives. Analyzation of security market classifications, assorted financial instruments, and portfolio performance using a stock market simulation. Inclusion of ethical stewardship and its connection to financial business.
Prerequisites: FINA400 and 3 courses from BUSN301, BUSN302, BUSN308, BUSN310E, BUSN320, BUSN323, BUSN360, MATH301M. Fulfills: CAPS Goal Area 4.

FINA420 • Portfolio Analysis and Management. 3 Credits.

Exploration of investment portfolio theories, objectives and policy issues considering individuals, corporations, banks, pensions and mutual funds. Creation, maintenance, and analyzation of simulated investment portfolio performance. Reflection of connections between financial topics and ethical stewardship using a Christian or personal worldview.
Prerequisites: FINA400 and 3 courses from BUSN301, BUSN302, BUSN308, BUSN310E, BUSN320, BUSN323, BUSN360, MATH301M. Fulfills: CAPS Goal Area 4.

FINA430 • Capital Markets. 3 Credits.

Exploration of public equity, debt financial instruments and related investment opportunities, both domestic and international. Understanding of the US banking system and its relationship to the Federal Reserve, understanding of factors that influence interest rates and the yield curve. Integration of ethical thinking and personal faith with capital market strategies.
Prerequisites: FINA400 and 3 courses from BUSN301, BUSN302, BUSN308, BUSN310E, BUSN320, BUSN323, BUSN360, MATH301M. Fulfills: CAPS Goal Area 4.

FINA440 • Advanced Corporate Finance. 3 Credits.

Exploration of corporate finance theory both past and present as it relates to financial policy, financial instruments, valuation concepts, and changing capital markets. Analyzation of complex capital structures and corporate transactions. Application of corporate financial theory including ethical principles in financial decisions.
Prerequisites: FINA400; FINA405; and 3 courses from BUSN301, BUSN302, BUSN308, BUSN310E, BUSN320, BUSN323, BUSN360, MATH301M. Fulfills: CAPS Goal Area 4.

FINA450 • Global Finance. 3 Credits.

Exploration of global trade and investment theories, the global monetary system, global capital markets, and exchange rates. Analysis of the implications of foreign policy and instruments on global finance. Integration of global corporate and social responsibility in relation to a Christian or personal worldview.
Prerequisites: FINA400 and 3 courses from BUSN301, BUSN302, BUSN308, BUSN310E, BUSN320, BUSN323, BUSN360, MATH301M. Fulfills: CAPS Goal Area 5.

HRMA305 • Compensation. 3 Credits.

Focus on the use of compensation to attract, retain, and motivate employees. Basic concepts and applications of compensation. Assignments and course project center around a case study for which students develop a basic compensation program.
Prerequisites: BUSN302 and HRMA401. Special Notes: Enrollment is open to students with sophomore class standing and above.

HRMA307 • Benefits. 3 Credits.

Benefit programs are typically the single greatest cost directly managed by the HR function. Benefit programs also have significant impact on the recruitment, retention, and motivation of employees. A wide range of benefit program designs, including an analysis of relative costs, value, and relationship to business strategy are contained within this course.
Prerequisites: BUSN302 and HRMA401. Special Notes: Enrollment is open to students with sophomore class standing and above.

HRMA401 • Employment Law. 3 Credits.

Exploration of the laws that govern workplace behaviors and decisions. Topics will include illegal discrimination, harassment, recruiting and hiring decisions, etc. Learners will use case studies and apply their learning to real-life experiences.
Prerequisites: BUSN302. Fulfills: CAPS Goal Area 5. Special Notes: Enrollment is open to students with sophomore class standing and above.

MATH301M • Managerial Mathematics. 3 Credits.

Study of mathematically based procedures, including analytical procedures, decision-making models, and statistics.
Prerequisites: BUSN360 Fulfills: CAPS Goal Area 4. Special Notes: Enrollment is open to students with sophomore class standing and above.

MIST400 • Foundations of Information Management Systems. 3 Credits.

Exploration of the history, uses and functions of information management systems as well as their role within current business innovation. Understanding of security risks, architecture, and various enterprise information system types. Application of the Systems Development Lifecycle. Consideration of Christian or personal worldview in relation to information management systems.
Prerequisites: BUSN360 Fulfills: CAPS Goal Area 3.

MIST410 • Information Systems Analysis and Design. 3 Credits.

Understanding of the systems development life cycle, written documentation for information systems, and project management. Assessment of analysis and design tools and techniques. Application of systems analysis and design techniques to business analysis problems. Exploration of information management systems from the perspective of a Christian or personal worldview.
Prerequisites:MIST400 and 3 courses from BUSN301, BUSN302, BUSN308, BUSN310E, BUSN320, BUSN323, BUSN360, MATH301M. Fulfills: CAPS Goal Area 3.

MIST420 • Business Database Management. 3 Credits.

Introduction to database design and database management in business. Role of Enterprise Information Management (EIM). Analysis, design, and implementation of organizational databases including data modeling, database management systems, data-based information systems design, security, and data quality assurance.
Prerequisites: MIST400 and 3 courses from BUSN301, BUSN302, BUSN308, BUSN310E, BUSN320, BUSN323, BUSN360, MATH301M. Fulfills: CAPS Goal Areas 2 3.

MIST430 • Introduction to Business Programming. 3 Credits.

Fundamentals of programming languages, debugging and testing techniques, and use of business programming to develop business problem-solving skills.
Prerequisites: MIST400 and 3 courses from BUSN301, BUSN302, BUSN308, BUSN310E, BUSN320, BUSN323, BUSN360, MATH301M. Fulfills: CAPS Goal Area 3.

MIST440 • Administration of Management Information Systems. 3 Credits.

Network security issues. Directories, directory services and their uses in network environments. Hardware and software requirements for information systems. Ethical issues that arise in network administration. Design and implementation of a Novell Directory Services (NDS) installation. Design and implementation of a Microsoft Active Directory (AD) installation.
Prerequisites: MIST400 and 3 courses from BUSN301, BUSN302, BUSN308, BUSN310E, BUSN320, BUSN323, BUSN360, MATH301M. Fulfills: CAPS Goal Area 3.

MIST450 • Information Systems Security. 3 Credits.

Fundamentals of information security, computer security technology, access control mechanisms, cryptography algorithms, software security, physical security, and security management and risk assessment.
Prerequisites: MIST400 and 3 courses from BUSN301, BUSN302, BUSN308, BUSN310E, BUSN320, BUSN323, BUSN360, MATH301M. Fulfills: CAPS Goal Areas 2, 3.

ORGL330 • Theories of Organizations and Leadership. 3 Credits.

Introduction to organizational and leadership frameworks: (1) Providing an overview of organizational culture and structures, (2) Describing effective leadership within an organizational context, (3) Identifying core leadership issues. Analyzing an organization from the insights gained in course texts, presentations, and discussion.
Fulfills: CAPS Goal Areas 2, 5. Special Notes: Enrollment is open to students with sophomore class standing and above.