211,212 Principles of Accounting I, II (3,3) Basic for all business majors and those seeking to learn the language of busi­ ness; procedure fo r setting up a dou­ ble entry bookkeeping sys tem. Sec­ ond semester: corporate accounting and elementary cost accounting meth­ ods. Prerequisite: 211 prerequisite fo r 212. One hour each week, non-credit, laboratory. Fee: $10. Fundamental principles of differential and integral calculus. Applications cho­ sen 1_I1ainly from the management sci­ ences. Prerequisite: Passing proficiency exam administered byBusiness Adminis­ tration Department or receiving a "C" or better grade in math l 00 the prior year. 229 Personal and Family Finances (3) Managing family finances; budgeting use of credit; borrowing money; sav­ ing methods; purchase of life, health, property and auto insurance ; buyi ng and renting property; taxes; buying

290 Directed Studies (1-3) Expl orati on of the litera tur e in a se lec ted fi eld of busin ess. May be repeated wi th di ffe rent section title for a maximum of six units. For BOLD students only. 302 Computer Organization (3) Organization and structu,ing of major hardware componen ts of compu ters. Mechani cs of information transfer and control1vi thin a digital computer system. Fundamentals of logic design. Prerequi­ site: 101 , Computer Science 20 1. Fee: $25. (See al so Computer Science 302) 311 , 312 Intermediate Accounting (3 ,3) Advance d tr eatment of cas h-n ow, fu nds-now ana lyses, preparati on of financial statements, in come tax alloca­ tion, va luation, forecasts, cash reconcil­ iation. Prerequisite: 212, 31 l for 312. 313 Cost Accounting (3) Cos t accoun ting fro m manager ial, conceptual and tec hni cal viewpoint; product, labor, material and overh ead costing; planni ng and con trol processes; analyti cal procedures. Pre­

321 Management Information Systems (3) In fo rmati on sys tems, their des ign, implementation and contributi on to management planning, decision mak­ ing and control. Applica tions involv­ ing microcomputers and decision sup­ port systems. Prerequisites: 212. 325 Management Science (3) Ma th emat ica l programming with emphasis on problems in management and economics. Includes applications on production control, inventory con­ tro l, schedul ing, inve ntory cont ro l, PERT and network flow problems. Fun­ damental mathemati cal optimization and measurement theory probl ems. Prerequisite: 190, 202, 223, 32 1. Fee : $10. (See also Computer Science 325) . 331 Consumer Behavior (3) Consumer buyi ng patterns, dec ision makin g, mo ti vat ion an d be hav ior. Behavioral science applied to the solu­ tion of marke ting pro bl em. Behav­ ioral research techniques. Prerequi­ sites: 22 1, 230, Psychology 200. 332 Marketing for Non-Profit Organizations (3) Examination and evaluation of the prin­ ciples of basic marketing as applied to the nonprofi t sector. Philosophyof non­ profit marketing and its productivity are utilized through individual student pro­ jects. Specific marke ting strategies will relate to churches, para-church organ i­ za ti ons, communi ty service age ncies, foundations and other designated non­ profit organizations. Prerequisite: 230. 334 Promotions (3) Introduction to the role of Promotion and Adve rtising as cu rrently used for products, servi ces, ideas and events by busi ness firm s, community organiza­ ti ons and churches . Understanding of the promotion mix including pub­ li c relati ons, publicity, sales promo­ tion and personal selling. Assigned student projects. Prerequisite: 230. 336 Sales Practicum (3) Analysis of the sales manager as a pro­ fe ssional market tactician in a market­ ing firm. Includes survey of personal selling effort with emph·as is on inter­ re lati onships between sa les ac tivity and re lated mar ketin g fun cti ons. In vo lves appli ed approac hes and ac tual real world experiences in sales.

350 Money and Banking (3) Nature, functions and fl ow of money and credit in the Ameri can economy and the world; analysis of commercial banking and U.S. monetary sys tem. Prerequisite: 20 I. 361, 362 Business Law I and II (3,3) First semester: function of law in our society, crimes, intentional torts, neg­ ligence, contrac ts. Uniform Commer­ cial Code, sales, and negotiable instru­ ments. Second semeste r: property, partnerships, co rpora ti ons, age ncy, landl ord and tenant , security agree­ ments , bankruptcy and business regu­ lati on. Pre requi site fo r 362 is 361; requires upper division standing. 370 Business Finance (3) Probl ems and meth ods in securin g fun ds for busin ess firms, nature of secu­ riti es markets, short- and long- term financing. Prerequisites: 190,212. 402 Data Base Management (3) Integrated data base sys tem, logical organizat ion, data descript ion lan­ guage (DDL), data manipulation lan­ guage (DML), hierarchi cal networks and relational data bases, overvi ew of se lected data base management sys­ tems (DBMS) . Prerequisite: 280. Fee: $25. (See also Computer Science 402) 407 Computer Applications in Business (3) The study and appli cation of spread­ sheet and database software to busi­ ness probl ems with an emphas is on problem so lvin g and prese nta ti on techniques. Prerequi sites: 2 I 2, 230 , 32 1,370. 411 Advanced Accounting (3) Examines essential elements of corpo­ ra te co nso li da ti ons, branch and departmental acco unting, interna­ tional accoun ting, advanced partner­ ship and fund accounting concepts. Prerequisite: 312, 313. 412 Auditing (3) In troduction to standards and proce­ dures which comprise the contempo­ rary audi t envi ronment. Topics include, ethi cs, legal liabili ty, in te rnal control, substantive evidence, and reporting. Course work includes comprehensive prac ti ce audit. Two hours each week non-credit lab. Prerequisite: 312, 313. 415 Management and Organization (3) Principl es of management; planning, controlling, organizing, organi za tional behavior and communication;manage­ ment of conflict and change; business ethi cs and societal relationships. Pre­ requisites: 20 I, 212, Psychology 200.

223 Calculus for Management .!!J Sciences (3)

securities; wills and estates. 230 Marketing Principles (3)

requ isite: 312 or consent. 314 Federal Income Tax For Individuals (3)

lnu·oduction to the basic elements of modern marketing including the study of the marketing enviroment frame­ work, target market, marketing ethi cs, and the marketing mi x var iabl es of product, promotion, price, public rela­ tions, and place distribution strategies.

An explanation of the federal income tax law as it relates to individuals. The tax structure is examined in light of its histori cal development with emphasis on problemsolving. Prerequisite: 212. 315 Federal Income Tax for Partner­ ships , Corporations and Estates (3) An explanation of the federal income tax law as it relates to partnership and co rpora ti ons. Estate taxes are reviewed with hi stori cal pe rspec ti ve . Problem solving is emphasized to pro­ vide the student with practice in appli­ ca tion of tax principles to specifi c situ­ ations. Prerequisite: 212. 318 Human Resource Management (3) Organization and role of the personnel departmen t in busin ess; analyz ing and solving case problems drawn from indus­ try. Prerequisite: upper division standing. 319 Organizational Ethics (3) The foundations and theories of ethi cs as re lated to the Bi ble, th e market place, and the modern co rporation. Case studies in modern ethi cs are dis­ cussed with a view to raising tl1e moral consciousness of business professionals. (This course does not mee t general education requi rements. ) Prerequisite: upper division standing or consent.

Prerequisite: 190 or consent. 270 Independent Study (1-3)

Deve lopment of skill in independent study of topics in th e fi eld of business. May be repeated with different section title fo r a maximum of six uni ts. For BOLD students only, or bypermission. 275 Data Structures (3) Linear lists, strings, arrays and orthog­ onal li sts; graphs, trees, binary trees, multi-linked structures, searching and sorting techniques, dynami c storage allocation; appl ications. Prerequisite: 105. Fee : $25 . Spring. (See also Computer Science l 06.) 280 Systems Analysis & Data Organization (3) Business computing sys tems. Systems deve lopment life cycle. Techni ques and tools of sys tems documentati on and log ica l sys tem spec ifi cat ions. Concepts and techniques of structur­ ing data on bulk storage devices. File processing techniques. COBOL pro­ gramming. Prerequisite: 275. Fee : $25. (See also Computer Science 201 )

Prerequisite: 230 or consent. 345 Current Economic Issues (3)

Reading and analys is of arti cles in periodicals and the daily press relating to economic problems. Utili zes prin­ ciples developed in 201 , 202. Offered on sufficient demand.

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