Catalog & Student Handbook

Business Administration Courses

Please note that the frequency of course offerings below is subject to change without notice, because of changes in faculty availability, sabbaticals and leaves, and other circumstances. Please consult the latest Schedule of Classes (and supplement), myBerea, revisions to online Catalog & Student Handbook, and/or the Program Coordinator to determine if a course will be offered during a certain term or year, especially if Satisfactory Academic Progress (SAP) is a factor.

BUS 110

SIFE Leadership

Offered: Typically Fall and Spring terms

An introduction to the leadership, team building, motivation, assessment, and project-management skills needed to design and implement successfully SIFE (Students In Free Enterprise) service projects, as well as the skills needed to present those projects at regional and national competitions. SIFE is an international organization that focuses on providing opportunities for community members to excel in their chosen fields by teaching participants a variety of success skills. May be repeated a maximum of six (6) times for credit, provided each topic differs from those previously studied. 1/4 Course Credit
1/4 Course Credit

BUS 114

Business App & Prog (CSC)

Prerequisite: Completion or waiver of MAT 012

Offered: Typically each Spring Term

An introduction to various important computer applications in business and to computer programming to solve business related problems. The emphasis of the course is on developing practical skills that prepare students to effectively use important business application packages in Microsoft Office, specifically databases using Access, presentations using PowerPoint, and spreadsheets using Excel. The students will also learn how to develop event-driven Excel macros with Visual Basic for Applications (VBA) to solve specific problems. Basic programming concepts introduced include variables and data types, assignment and computation statements, conditional statements, repetitive constructs, and simple data structures. This course is open to all students and can be used to satisfy an upper-level elective in the Business Administration major. Practical Reasoning (PR). 1 Course Credit
1 Course Credit

BUS 120

Accounting I

Prerequisites: Completion or waiver of MAT 012; first-year or sophomore standing preferred

Offered: Typically Fall and Spring terms

Introduction to accounting processes, the accounting cycle, balance sheets, income statements, and related elements. Practical Reasoning (PR). 1 Course Credit
1 Course Credit

BUS 130

Accounting II

Prerequisites: BUS 120; first-year or sophomore standing preferred

Offered: Typically Fall and Spring terms

Introduction to analysis, including accounting for stockholder's equity, long term liabilities, investments, cash flow, budgeting, cost systems, cost-volume-profit relationships, financial statements analysis, and like topics. 1 Course Credit
1 Course Credit

BUS 186

Special Topics

Prerequisites: Determined by instructor

Offered: Typically as student interest and faculty availability allow

A course designed to meet the particular interests of student and faculty. Topics vary from year to year. See course description in the "Schedule of Classes."
1/2 to 1 Course Credit

BUS 240

Business Law

Prerequisites: GSTR 210; sophomore or junior standing preferred

Offered: Typically Fall and Spring terms

Introduces the legal relationships, analysis, and principles that are basic to business. Cases from law of contracts, agency, and negotiable instruments. 1 Course Credit
1 Course Credit

BUS 257

Consumer Behavior

Prerequisites: GSTR 210; sophomore or junior standing preferred

Offered: Typically every third regular term (next offered Spring 2013)

A study of the major factors influencing consumer behavior and the managerial uses of models of consumer decision making. Examination of the social, psychological, and economic factors of buying behavior that are identified by alternative models of consumer decision making. Emphasis is on the use of consumer-behavior models in the development of marketing strategies. Social Science Perspective. 1 Course Credit

1 Course Credit

BUS 286

Special Topics

Prerequisites: Determined by instructor

Offered: Typically as student interest and faculty availability allow

A course designed to meet the particular interests of student and faculty. Topics vary from year to year. See course description in the "Schedule of Classes."
1/2 to 1 Course Credit

BUS 315

Management

Prerequisite: BUS 120 or ECO 102; or permission of instructor

Offered: Typically Fall and Spring terms

An interdisciplinary consideration of the function of management in organizations with emphasis on business. Considers systems and theories, including environments, structure and processes, decision-making, planning and change, and like topics. 1 Course Credit

1 Course Credit

BUS 323

Income Tax

Prerequisite: BUS 130

Offered: Typically every third regular term (next offered Spring 2013)

Study of Internal Revenue Code. Emphasizes problems of determining and reporting income and expenses of individuals and small businesses. 1 Course Credit
1 Course Credit

BUS 324

Managerial Accounting

Prerequisite: BUS 130

Offered: Typically every third regular term (next offered Fall 2013)

The utilization of accounting in management processes. Emphasis on cost-accounting systems, budgeting, standard costing, activity based costing, cost-volume-profit relationships and pricing decisions. 1 Course Credit
1 Course Credit

BUS 326

Intermediate Accounting I

Prerequisite: BUS 130

Offered: Typically every Fall Term

An in-depth study of financial accounting topics and reporting practices. Broad topics of interest include financial accounting functions, basic theory, asset recognition, valuation, and measurement. Emphasis is placed on the development of problem-solving ability in a complex environment. 1 Course Credit
1 Course Credit

BUS 327

Intermediate Accounting II

Prerequisite: BUS 326

Offered: Typically every Spring Term

An in-depth study of financial accounting topics and reporting practices. Broad topics of interest include liability recognition and measurement, stockholder's equity, dilutive securities and investments, issues related to income measurement, and preparation and analysis of financial statements. Continued emphasis on the development of problem-solving ability in a complex environment. 1 Course Credit

1 Course Credit

BUS 345

Human Resources Management

Prerequisites: Junior or senior standing preferred

Offered: Typically every third regular term (offered Fall 2012 and Spring 2014)

Introduction to the human-resource function in organizations, with emphasis on business. Considers human-resource planning, employee rights and obligations, job analysis, recruitment, career dynamics, training, compensation, labor, government relations, and other topics. 1 Course Credit
1 Course Credit

BUS 346

Investment Analysis

Prerequisites: BUS 130 and ECO 250; junior or senior standing preferred

Offered: Typically every third regular term (next offered Fall 2013)

An investigation of investment strategies involving the integration of modern portfolio theory and capital market theory with traditional fundamental and technical analysis. Descriptive information about the investment environment is included, as well as recent theoretical developments made toward understanding how capital markets function, how prices of investment instruments are determined, and how a balance is struck between risk and return. 1 Course Credit
1 Course Credit

BUS 363

Marketing

Prerequisites: GSTR 210 AND ECO 102, or permission of instructor; sophomore or junior standing preferred

Offered: Typically Fall and Spring terms

Introduction to business and cultural environment, ethics, research, segmentation, and other topics. Consideration of product, price, promotion, distribution, and other functions. 1 Course Credit

1 Course Credit

BUS 364

Production & Operations Mgt

Prerequisites: MAT 115 (or waiver); requirement met; either ECO 250 or TEC 352; OR permission of instructor

Offered: Typically every third regular term (next offered Spring 2013)

Surveys management of the production function of organizations, with emphasis on business and service. Considers the production function, analytic methods, capacity, location, job design, and operations. 1 Course Credit
1 Course Credit

BUS 366

Financial Management

Prerequisites: BUS 130 and ECO 250; junior (preferred) or senior standing

Offered: Typically Fall and Spring terms

An investigation into the nature, scope, and method of managerial finance. Emphasis is placed on developing concepts and techniques necessary for making financing and investing decisions. Financial analysis, financial planning and control, working capital management, and capital budgeting are topics of interest. Issues relating to optimal capital structure, dividend policy, and the cost of capital are also included. 1 Course Credit

1 Course Credit

BUS 367

Marketing Research

Prerequisites: BUS 363 and ECO 250 or MAT 104

Offered: Typically every third regular term (next offered Fall 2012, then Spring 2014)

This course is designed to introduce the various research methods used to collect and evaluate information for marketing decision making. The course will look at both qualitative and quantitative methods of gathering data, analyzing it, and reporting findings. Individual and group projects will be used to allow students to experience the marketing-research process. 1 Course Credit
1 Course Credit

BUS 368

Intermediate Corporate Finance

Prerequisites: BUS 366; junior or senior standing preferred

Offered: Typically every spring term

A case-based intermediate financial-management course emphasizing the application of theory and practice to financial decision making. Finance topics introduced in BUS 366 are covered in greater depth in this course. Emphasis is placed on the interrelatedness and multi¬disciplinary nature of various finance topics. The course includes such topics as capital budgeting, capital structure, working capital management, cost of capital, and mergers. 1 Course Credit
1 Course Credit

BUS 386

Special Topics

Prerequisites: Determined by instructor

Offered: Typically as student interest and faculty availability allow

A course designed to meet the particular interests of student and faculty. Topics vary from year to year. See course description in the "Schedule of Classes."
1/2 to 1 Course Credit

BUS 390A

Independent Study

Prerequisite: Sophomore or junior standing for 390; senior standing for 490

Offered: Typically as student interest and faculty availability allow

A course initiated, directed, and organized by the student and the faculty sponsor. Course proposals must meet the guidelines and approval of the Academic Department or Interdisciplinary Program in which the study will be conducted. A detailed information sheet is available in the Student Self-Service room (101 Lincoln), which includes the form to complete if seeking Active Learning Experience (ALE) credit. A course syllabus must be submitted with the Chairperson or Director’s approval before the course can be registered. Those approved as ALE will be registered as 390/490A; others will be 390/490B.
1/2 Course Credit

BUS 390B

Independent Study w/o ALE

Prerequisite: Sophomore or junior standing for 390; senior standing for 490

Offered: Typically as student interest and faculty availability allow

A course initiated, directed, and organized by the student and the faculty sponsor. Course proposals must meet the guidelines and approval of the Academic Department or Interdisciplinary Program in which the study will be conducted. A detailed information sheet is available in the Student Self-Service room (101 Lincoln), which includes the form to complete if seeking Active Learning Experience (ALE) credit. A course syllabus must be submitted with the Chairperson or Director’s approval before the course can be registered. Those approved as ALE will be registered as 390/490A; others will be 390/490B.
1 Course Credit

BUS 395

Internship

Prerequisite: Sophomore, junior, or senior standing

Offered: Typically every term

An experiential learning experience individually designed for students with a special academic interest requiring integration of classroom learning with practical experience. Includes on-campus seminars with academic sponsors, as well as non-classroom experience. One to 3 course credits in one regular term; 1.5 course credits in Summer One Term; or 1 to 2 course credits in Summer Two Term may be taken in Internships. Requires the approval of two faculty sponsors and the Program assumes the responsibility for determining credit allowance. The Coordinator of Internships gives final approval for Internship proposals. All Internships meet the Active Learning Experience (ALE) requirement.

1/2 to 3 Course Credits

BUS 397A

Team Initiated Study

Prerequisite: Sophomore or junior standing for 397; senior standing for 497

Offered: Typically as student interest and faculty availability allow

A course initiated, directed, and organized by the student and the faculty sponsor. Course proposals must meet the guidelines and approval of the Academic Department or Interdisciplinary Program in which the study will be conducted. A detailed information sheet is available in the Student Self-Service room (101 Lincoln), which includes the form to complete if seeking Active Learning Experience (ALE) credit. A course syllabus must be submitted with the Chairperson or Director’s approval before the course can be registered. Those approved as ALE will be registered as 397/497A; others will be 397/497B.
1 Course Credit

BUS 397B

Team Initiated Study w/o ALE

Prerequisite: Sophomore or junior standing for 397; senior standing for 497

Offered: Typically as student interest and faculty availability allow

A course initiated, directed, and organized by the student and the faculty sponsor. Course proposals must meet the guidelines and approval of the Academic Department or Interdisciplinary Program in which the study will be conducted. A detailed information sheet is available in the Student Self-Service room (101 Lincoln), which includes the form to complete if seeking Active Learning Experience (ALE) credit. A course syllabus must be submitted with the Chairperson or Director’s approval before the course can be registered. Those approved as ALE will be registered as 397/497A; others will be 397/497B.
1 Course Credit

BUS 398

Directed Study

Prerequisites: Will vary, but always will include permission of instructor

Offered: Typically on a limited basis as student interest and faculty availability allow

A course organized and directed by faculty and approved by the Program Director or Department Chairperson to meet the particular interests and/or needs of specific students.

1 Course Credit

BUS 427

Accounting Theory

Prerequisite: BUS 130

Offered: Typically as student interest and faculty availability allow

A consideration of theoretical methodologies and frameworks, valuation concepts, flow problems, income statement and balance sheet accounts, disclosure, and other topics. 1 Course Credit

1 Course Credit

BUS 437

Introduction to Auditing

Prerequisites: BUS 327

Offered: Typically every third regular term (next offered Fall 2012, then Spring 2014)

Emphasis is placed on standards, objectives, procedures, and professional judgment. Further consideration is given to auditor's legal liability, professional ethics, and reliance on the auditor's professional opinion. 1 Course Credit
1 Course Credit

BUS 475

Strategic Management

Prerequisite: BUS 315, 363, and 366

Offered: Typically Fall and Spring terms

An examination of the function of strategic management in organizations with emphasis on business. Using the case method, this course considers global perspectives, environments, strategies, competition, governance structure and controls, leadership and entrepreneurship, and like topics. 1 Course Credit
1 Course Credit

BUS 486

Special Topics

Prerequisites: Determined by instructor

Offered: Typically as student interest and faculty availability allow

A course designed to meet the particular interests of student and faculty. Topics vary from year to year. See course description in the "Schedule of Classes."
1/2 to 1 Course Credit

BUS 490A

Independent Study

Prerequisite: Sophomore or junior standing for 390; senior standing for 490

Offered: Typically as student interest and faculty availability allow

A course initiated, directed, and organized by the student and the faculty sponsor. Course proposals must meet the guidelines and approval of the Academic Department or Interdisciplinary Program in which the study will be conducted. A detailed information sheet is available in the Student Self-Service room (101 Lincoln), which includes the form to complete if seeking Active Learning Experience (ALE) credit. A course syllabus must be submitted with the Chairperson or Director’s approval before the course can be registered. Those approved as ALE will be registered as 390/490A; others will be 390/490B.
1 Course Credit

BUS 490B

Independent Study w/o ALE

Prerequisite: Sophomore or junior standing for 390; senior standing for 490

Offered: Typically as student interest and faculty availability allow

A course initiated, directed, and organized by the student and the faculty sponsor. Course proposals must meet the guidelines and approval of the Academic Department or Interdisciplinary Program in which the study will be conducted. A detailed information sheet is available in the Student Self-Service room (101 Lincoln), which includes the form to complete if seeking Active Learning Experience (ALE) credit. A course syllabus must be submitted with the Chairperson or Director’s approval before the course can be registered. Those approved as ALE will be registered as 390/490A; others will be 390/490B.
1 Course Credit

BUS 495

Internship

Prerequisite: Sophomore, junior, or senior standing

Offered: Typically every term

An experiential learning experience individually designed for students with a special academic interest requiring integration of classroom learning with practical experience. Includes on-campus seminars with academic sponsors, as well as non-classroom experience. One to 3 course credits in one regular term; 1.5 course credits in Summer One Term; or 1 to 2 course credits in Summer Two Term may be taken in Internships. Requires the approval of two faculty sponsors and the Program assumes the responsibility for determining credit allowance. The Coordinator of Internships gives final approval for Internship proposals. All Internships meet the Active Learning Experience (ALE) requirement.
1/2 to 3 Course Credits

BUS 497A

Team Initiated Study

Prerequisite: Sophomore or junior standing for 397; senior standing for 497

Offered: Typically as student interest and faculty availability allow

A course initiated, directed, and organized by the student and the faculty sponsor. Course proposals must meet the guidelines and approval of the Academic Department or Interdisciplinary Program in which the study will be conducted. A detailed information sheet is available in the Student Self-Service room (101 Lincoln), which includes the form to complete if seeking Active Learning Experience (ALE) credit. A course syllabus must be submitted with the Chairperson or Director’s approval before the course can be registered. Those approved as ALE will be registered as 397/497A; others will be 397/497B.
1 Course Credit

BUS 497B

Team Initiated Study w/o ALE

Prerequisite: Sophomore or junior standing for 397; senior standing for 497

Offered: Typically as student interest and faculty availability allow

A course initiated, directed, and organized by the student and the faculty sponsor. Course proposals must meet the guidelines and approval of the Academic Department or Interdisciplinary Program in which the study will be conducted. A detailed information sheet is available in the Student Self-Service room (101 Lincoln), which includes the form to complete if seeking Active Learning Experience (ALE) credit. A course syllabus must be submitted with the Chairperson or Director’s approval before the course can be registered. Those approved as ALE will be registered as 397/497A; others will be 397/497B.
1 Course Credit

BUS 498

Directed Study

Prerequisites: Will vary, but always will include permission of instructor

Offered: Typically on a limited basis as student interest and faculty availability allow

A course organized and directed by faculty and approved by the Program Director or Department Chairperson to meet the particular interests and/or needs of specific students.

1 Course Credit

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