Business

ACCT 400 • 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: BUSN 360 and 2 courses from BUSN 301, BUSN 302, BUSN 308, BUSN 310E, BUSN 320, BUSN 323, MATH 301M.

ACCT 405 • 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: ACCT 400 and 3 courses from BUSN 301, BUSN 302, BUSN 308, BUSN 310E, BUSN 320, BUSN 323, BUSN 360, MATH 301M. Fulfills: CAPS Goal Area 4.

ACCT 410 • 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: ACCT 400, ACCT 405 and 3 courses from BUSN 301, BUSN 302, BUSN 308, BUSN 310E, BUSN 320, BUSN 323, BUSN 360, MATH 301M. Fulfills: CAPS Goal Area 4.

ACCT 415 • 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: ACCT 400 and 3 courses from BUSN 301, BUSN 302, BUSN 308, BUSN 310E, BUSN 320, BUSN 323, BUSN 360, MATH 301M. Fulfills: CAPS Goal Area 4.

ACCT 420 • 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: ACCT 400 and 3 courses from BUSN 301, BUSN 302, BUSN 308, BUSN 310E, BUSN 320, BUSN 323, BUSN 360, MATH 301M. Fulfills: CAPS Goal Area 4.

ACCT 425 • 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: ACCT 400 and 3 courses from BUSN 301, BUSN 302, BUSN 308, BUSN 310E, BUSN 320, BUSN 323, BUSN 360, MATH 301M. Fulfills: CAPS Goal Area 4.

ACCT 430 • 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: ACCT 400; ACCT 405; ACCT 410; and 3 courses from BUSN 301, BUSN 302, BUSN 308, BUSN 310E, BUSN 320, BUSN 323, BUSN 360, MATH 301M. Fulfills: CAPS Goal Area 4.

ACCT 481 • Academic Internship in Accounting 2-4 Credits.

A learning/practicing experience in a government, social organization or agency, church, or business environment where the student applies a body of knowledge and skills in a structured, non-classroom setting. See Individualized Study for policy.

BUSN 301 • 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.

BUSN 302 • 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.

BUSN 308 • 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.

BUSN 310E • 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 BUSN 323 recommended.

BUSN 320 • 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.

BUSN 323 • 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.

BUSN 360 • 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.

BUSN 401 • 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 BUSN 301, BUSN 302, BUSN 308, BUSN 310E, BUSN 320, BUSN 323, BUSN 360, MATH 301M.

BUSN 405 • 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 BUSN 301, BUSN 302, BUSN 308, BUSN 310E, BUSN 320, BUSN 323, BUSN 360, MATH 301M. Fulfills: CAPS Goal Area 5.

BUSN 415 • 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: BUSN 405 and 3 courses from BUSN 301, BUSN 302, BUSN 308, BUSN 310E, BUSN 320, BUSN 323, BUSN 360, MATH 301M. Fulfills: CAPS Goal Areas 2,4,5.

BUSN 425H • 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 BUSN 301, BUSN 302, BUSN 308, BUSN 310E, BUSN 320, BUSN 323, BUSN 360, MATH 301M. Fulfills: CAPS Goal Area 6 General Education Category H.

BUSN 430 • 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 BUSN 301, BUSN 302, BUSN 308, BUSN 310E, BUSN 320, BUSN 323, BUSN 360, MATH 301M. Fulfills: CAPS Goal Area 5.

BUSN 481 • Academic Internship in Business Management 2-4 Credits.

A learning/practicing experience in a government, social organization or agency, church, or business environment where the student applies a body of knowledge and skills in a structured, non-classroom setting. See Individualized Study for policy.

BUSN 491 • 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, BUSN300-489, BUSN 675, FINA300-489, MATH 301M, and MIST300-499. Special Notes: Prior completion of BUSN 320 recommended.

COMM 340E • 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.

FINA 400 • Corporate Finance 3 Credits.

Identification and interpretation of various types of information provided by financial statements and used by both corporate managers and investors during the decision making process. Exploration of financing sources and costs and their impacts on financial decisions. Discernment in managerial finance using financial risk and rate of return measurements. Use of capital budgeting techniques to make data driven decisions. Discussion of biblical and ethical principles and their relationship to financial management decisions.
Prerequisites: ACCT 400, BUSN 360 and 1 course from BUSN 301, BUSN 302, BUSN 308, BUSN 310E, BUSN 320, BUSN 323, MATH 301M.

FINA 410 • 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: FINA 400 and 3 courses from BUSN 301, BUSN 302, BUSN 308, BUSN 310E, BUSN 320, BUSN 323, BUSN 360, MATH 301M. Fulfills: CAPS Goal Area 4.

FINA 420 • 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: FINA 400, FINA 410, and 3 courses from BUSN 301, BUSN 302, BUSN 308, BUSN 310E, BUSN 320, BUSN 323, BUSN 360, MATH 301M. Fulfills: CAPS Goal Area 4.

FINA 430 • 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: FINA 400 and 3 courses from BUSN 301, BUSN 302, BUSN 308, BUSN 310E, BUSN 320, BUSN 323, BUSN 360, MATH 301M. Fulfills: CAPS Goal Area 4.

FINA 440 • 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: FINA 400; FINA405; and 3 courses from BUSN 301, BUSN 302, BUSN 308, BUSN 310E, BUSN 320, BUSN 323, BUSN 360, MATH 301M. Fulfills: CAPS Goal Area 4.

FINA 450 • 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: FINA 400 and 3 courses from BUSN 301, BUSN 302, BUSN 308, BUSN 310E, BUSN 320, BUSN 323, BUSN 360, MATH 301M. Fulfills: CAPS Goal Area 5.

FINA 481 • Academic Internship in Finance 2-4 Credits.

A learning/practicing experience in a government, social organization or agency, church, or business environment where the student applies a body of knowledge and skills in a structured, non-classroom setting. See Individualized Study for policy.

MATH 301M • Managerial Mathematics 3 Credits.

Study of mathematically based procedures, including analytical procedures, decision-making models, and statistics.
Prerequisites: BUSN 360. Fulfills: CAPS Goal Area 4. Special Notes: Enrollment is open to students with sophomore class standing and above.

MIST 400 • 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: BUSN 360 Fulfills: CAPS Goal Area 3.

MIST 410 • 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:MIST 400 and 3 courses from BUSN 301, BUSN 302, BUSN 308, BUSN 310E, BUSN 320, BUSN 323, BUSN 360, MATH 301M. Fulfills: CAPS Goal Area 3.

MIST 420 • Business Database Management 3 Credits.

Explanation of data modeling, the role of Enterprise Information Management, and database security issues and solutions. Description of data control with integrity. Application of SQL data querying techniques. Application of data warehouse, data mining and data visualization concepts in relation to database management.
Prerequisites: MIST 400. Fulfills: CAPS Goal Areas 2, 3.

MIST 430 • Introduction to Business Programming 3 Credits.

Exploration of the evolution and categories of programming languages. Application of testing and debugging techniques. Use of object-oriented programming and dynamic scripting languages. Connection of programming languages to the language of the Bible using a Christian or personal worldview.
Prerequisites: MATH 301M. Fulfills: CAPS Goal Area 3.

MIST 440 • Administration of Management Information Systems 3 Credits.

Explanation of directories and directory services, including their uses in networked environments. Differentiation between hardware and software requirements for information systems. Design and implementation of identity and access management services. Understanding of implementation issues as well as ethical issues that may arise from administration of MIS.
Prerequisites: MIST 400 and 3 courses from BUSN 301, BUSN 302, BUSN 308, BUSN 310E, BUSN 320, BUSN 323, BUSN 360, MATH 301M. Fulfills: CAPS Goal Area 2, 3.

MIST 450 • Information Systems Security 3 Credits.

Examination of information security concepts, risk management, and both functions of and relationships among laws, regulations, and professional organizations. Identification of the differences between physical and virtual security threats and vulnerabilities. Characterization of typical security architectures. Creation of a security plan.
Prerequisites: MIST 400 and 3 courses from BUSN 301, BUSN 302, BUSN 308, BUSN 310E, BUSN 320, BUSN 323, BUSN 360, MATH 301M. Fulfills: CAPS Goal Areas 2, 3.

MIST 481 • Academic Internship in Management Information Systems 2-4 Credits.

A learning/practicing experience in a government, social organization or agency, church, or business environment where the student applies a body of knowledge and skills in a structured, non-classroom setting. See Individualized Study for policy.

ORGL 330 • Theories of Organizations and Leadership 3 Credits.

Evaluation of leadership theories. Exploration of organizational behavior and leadership models and their distinguishing attitudes, values and cultural dimensions. Analysis of individual/organizational factors that stimulate behavior. Analysis of common characteristics contributing to building and sustaining organizational culture. Identification of how faith and worldviews affect leadership theory and practice.
Fulfills: CAPS Goal Areas 2, 5. Special Notes: Enrollment is open to students with sophomore class standing and above.