BU 2113                        Financial Accounting (F, Sp)

An introductory course covering the historical development of business and accounting.  The preparation of financial statements is demonstrated as well as their use in cash management and performance evaluation.  Additional concepts such as the time value of money, long-term debt, and equity financing are studied.  The course concludes with a comprehensive evaluation of a firm’s profitability, financial position, and cash flows.  Prerequisite: Sophomore standing and CS 1823.

BU 2123                        Managerial Accounting (F, Sp)

An introductory course that emphasizes the use of accounting data within an organization.  It demonstrates how managers use accounting information in planning operations, controlling activities, and making decisions.  Problems and cases cover such current topics as activity-based costing and quality costs and management in service, not-for-profit, and retail organizations, as well as manufacturing firms.  Prerequisite:  BU 2113

BU x901                       Students in Free Enterprise (F, Sp)

Students develop programs to encourage others at St Gregory’s and in surrounding communities to understand the impact of free enterprise on their lives.  This enables students to acquire strong communications, team-building, and management skills. The SIFE advisor determines credit after completion of a SIFE project(s).  The program may be taken for a maximum of two SIFE credit hours applying toward graduation.  The course is open to all disciplines.

BU 3013                        Principles of Business Communication

A survey course covering communication theories and principles using contemporary commercial forms of written and oral communications to solve problems and case studies in individual and team-based settings.  You will communicate via e-mail, letters, memos, brochures, handouts, and electronic portfolios.  Oral skills will be developed with prepared presentations, on-the-spot reports, press conferences, and interviews.  You will also address listening skills and evaluating the work of others.    Prerequisite: EN 1113

BU 3023                        Principles of Management (F, Sp)

An introductory course to the management processes providing an in-depth study of the organizational functions of planning, organizing, leading, and controlling for organizational enterprises.  Problems and cases analyses are conducted of classic and contemporary management issues and of conflicting interests in traditional and virtual organizations. Prerequisite: BU 2123

BU 3033                        Principles of Marketing (F, Sp)

A decision-oriented overview of marketing management in traditional and virtual organizations.  The basic objectives of the course are to provide the student with a broad introduction to marketing concepts, the role of marketing in society and in the firm, and the various factors that influence marketing decision-making. Prerequisite: BU 2123

BU 3043                        Principles of Finance (F, Sp)

A study of the organization’s problems in obtaining, allocating, and managing funds.  It examines the sources of funds; costs of obtaining these funds; management of the firm’s capital structure; and financial planning for a firm’s growth and expansion.  Emphasis is placed upon the composition of capital structure, capital budgeting, and the cost of capital theories. Problems and case analyses study bond and stock markets, as well as short-term financing issues.  Prerequisite:  BU 2123

BU 3053                        Principles of Business Law (F, Sp)

An overview designed to acquaint the student with the legal aspects of commercial relations and transactions including discussions of the general laws under which businesses operate, such as contracts, sales, agency, employment, negotiable instruments, real estate, etc.  Problems and case analyses will look at traditional legal matters and the conflict and confusion associated with e-commerce and cross-border legal issues.  Prerequisite: BU 2123

BU 3123                        Advanced Microeconomic Theory (Sp)

An advanced course expanding the study of microeconomics to specific issues facing managers.  The development of specific theoretical and analytical tools of economics in managerial decision-making in business, nonprofit organizations, and public agencies is exercised.  Emphasis is placed on empirical studies and cases analyses of applications in traditional, international and virtual settings.  Prerequisites:  EC 2113, EC 2123, BU 3023.

BU 3163                        Production and Operations Management (Sp)

An introductory course to expose students to operations management, including the different tools used, in both service and manufacturing sectors, to improve decision-making regarding pre-production, operations, post-production, and distribution.  Topics include strategy, productivity, quality improvement, project management, and operations layout decisions.  Prerequisites:  BU 3023, MA 3034

BU 3173                        Management Information Systems (F, Sp)

An introductory course examining the role of information systems in meeting the needs of decision-makers within organizations.  Emphasis will be placed on uses of information and on data resource management.  The focus will be plans, acquisitions, and controls within an information system.  Case analysis will be used to simulate the design and implementation of an information system. Prerequisite:  BU 3023 

BU 3223                        Organizational Behavior (Sp)

A comparative study of traditional and neoclassical behavior theories and philosophies within an organizational setting.  An interdisciplinary approach is used to provide depth and breadth analyses of areas of activities in which management functions are involved. Open to all disciplines.

BU 3303                        Accounting Control Systems (Sp)

A study of the uses of accounting data by decision-makers within the organization.  The theory and real-world application of quality cost measurement, activity-based costing, and performance evaluation will be explored. Prerequisite:  BU 2123

BU 3323                        Cost Accounting

An advanced study of the concepts and techniques used by management accountants to assist decision-makers within the organization.  In-depth, real-world scenarios will be discussed including process accounting, job-order accounting, quality cost measurement, activity-based costing, and performance evaluation.  Students will be introduced to methods currently being used by service firms, as well as, manufacturers.  Prerequisite:  BU 2123

BU 342x                       Topics in Accounting (F)

A selected topic in accounting is subjected to intense study from a practical and theoretical viewpoint.  Examples include Payroll Accounting, Advanced Accounting, and International Accounting.  Topics are chosen based on the interests of the students and the instructor.  Course may be offered for one to three credit hours.  Prerequisites:  Junior standing and permission of instructor.

BU 3503                        Accounting Measurement and Disclosure I

This advanced course studies the analysis, presentation, and interpretation of operations and financial position with emphasis on accounting theory, critical evaluation of accounting concepts, and controversial issues in accounting.  Topics include cash, receivables, inventory valuation, plant and equipment, intangible assets, and short-term liabilities.  Prerequisite:  BU 2123 with a grade of C or better.

BU 3504                        Intermediate Accounting (F)

An advanced course studying the analysis, presentation, and interpretation of operations and financial position with emphasis on accounting theory, critical evaluation of accounting concepts, and controversial issues in accounting.  Prerequisites:  BU 2113 and BU 2123 with a grade of C or better.

BU 3513                        Accounting Measurement and Disclosure II

This course is a continuation of Accounting Measurement and Disclosure I.  Topics include long-term investments, long-term liabilities, capital stock, retained earnings, dividends, error correction, and incomplete records.  Prerequisite:  BU 3503 with a grade of C or better.

BU 3543                        Special Tax Topics

This course emphasizes tax issues other than federal income taxes.  Information returns, state income taxes, sales taxes, franchise taxes, property taxes, and payroll taxes are studied.

BU 3593                        Federal Income Taxes (F)

A survey course of the tax rules and regulations that define and shape tax law.  The Internal Revenue Code, court decisions, and IRS rulings are studied to determine the issues confronting accountants and other tax return-preparers.  Tax planning and research are emphasized through cases, Internet assignments, and tax return preparation.  Prerequisite:  BU 2113

BU 3613                        Healthcare Management and Process

See Health Sciences 3613 for complete course description.

BU 3623                        Health Systems

See Health Sciences 3623 for complete course description.

BU 4023                        Personnel Management (Sp)

An overview of personnel issues including how the employer-employee relationship is being redefined.  Topics covered include employee hiring procedures, employment testing, interview and selection process, job design, evaluation techniques, management-labor relations, wage-salary-benefits administration, and current employment regulations. Problems and case analyses will address such contemporary issues as ADA compliance, workplace conflict and violence, recent court cases.

BU 4033                        Consumer Behavior (F)

A study of the norm, as well as the idiosyncrasies associated with personal and group behavior patterns in the acquisition of goods and services in a market environment.  Demographics, other subcultures, and external market forces will be explored, as well as the consumer decision process.  Problems and case analyses will expand the course to include the new “virtual” consumer.  Prerequisites:  BU 3023, BU 3033

BU 4013                        Electronic Commerce (F)

A critical study of the virtual marketplace and the business model required for success, particularly achieving positive cash flows and profitability.  The importance of the online shopper is discussed as is the critical nature of business-to-business commerce.  Problems and case analyses.  Prerequisites: CS 1823, BU 3023, EB 3023

BU 4043                        E-Commerce Marketing (Sp)

A critical study of the virtual marketplace and the issues required to achieve a customer focus and to develop customer loyalty and profitability without ever meeting the customer eye-to-eye.  This importance of the online shopper is discussed; but the critical nature of business-to-business commerce is also studied.  Problems and case analyses.  Prerequisites: CS 1823, BU 3033, BU 4033

BU 4123                        International Business (F, Sp)

An advanced course provides the student with an understanding of the theories and mechanics of doing business abroad, covering exporting, joint ventures and foreign direct investment.  Cases are used to analyze the economics and politics of international trade, the functions and forms of monetary systems, and the successful and not-so-successful strategies of international business.  Extensive use of the Internet will allow students to keep up with fast-changing events relating to world trade.  Prerequisites:  BU 3023, BU 3043

BU 4133                        Marketing Research/Strategy (Sp)

An advanced course in the techniques used to discover and develop customers in a digital age. The role of research in reducing uncertainties in the marketing decision process is studied.  The student will explore techniques and concepts for providing relevant, methodical, cost-effective measurements appropriate to the marketing model. Problems and case analyses will explore data mining techniques, focus groups, surveys, and online strategies.  Prerequisites:  BU 3033, BU 4033

BU 4143                        Marketing Communication (Sp)

A comprehensive study covers the basic principles and practices of advertising and public relations.  Emphasis is placed on the social and economic functions of advertising, its role in business, how it is planned and created, and its problems and opportunities.  Discussion will include the changing role and process of advertising in a virtual environment.  Prerequisites:  PD 2013, BU 3033, BU 4033

BU 4153                       Total Quality Management (F)

An advanced course to enhance the student’s awareness of the vital role that quality plays in the continuous drive to improve organizational effectiveness.  Students will gain a strong understanding of the basic concepts associated with the philosophy of quality management, quality planning, statistical process control, process improvement, reliability, supplier and customer relationships, and quality information systems.  Prerequisites:  MA 3034, BU 3023

BU 431x                       Workshop in Accounting (Sp)

This workshop will concentrate on a special topic or area, such as the healthcare industry, government contracts, and personal financial planning.  The workshop normally involves lecture, films, guest speakers, etc.  No more than six hours of workshop may be counted toward a degree.  Prerequisites:  Senior standing and permission of instructor

BU 4513                        Accounting System Design (F)

This course explores the development of the accounting process from capturing the initial transaction to utilizing the data in a final report.  Emphasis is placed on using cost-benefit analysis to develop internal controls over accounting data, as well as physical assets, to devise forms for data collection, and to design reports for decision-makers.  Data-warehousing and interactive databases used in Internet based accounting systems are explored, as well as the standard accounting software packages.  Prerequisite:  BU 3513

BU 4543                        Auditing (Sp)

This capstone course helps the student prepare a plan for auditing an organizational component, analyze internal controls, prepare detailed audit workpapers, and coordinate with outside auditors, regulators, and examiners.  Prerequisite:  Senior standing with at least a C average in 18 hours of accounting.

BU 491x                       Internship

Credit may vary from one to four hours.  Prerequisite:  Senior standing and permission of division chair

BU 4993                        Senior Seminar (Sp)

This is an integrative, “capstone”, course for the Senior business student.  The course stresses the importance of the application of all prior learning concerning major business problems through case analyses and simulations/gaming.  Policy formulation and executive action are stressed as the conceptual approach for establishing guiding principles for courses of action.  Prerequisites:  Senior standing and completion of the Business Core requirements