Biola_Catalog_19930101NA

COURSE DESCRIPTIONS

311 , 312 Intermediate Accounting (3 ,3) Advanced treatment of cash-flow, funds-flow ana lyses, preparation of fi nancial statements, income Lax alloca- tion, 1"alua1ion, forecasts, cash reconcil- iation. Prerequisite: 212,31 1 for 312. 313 Cost Accounting (3 ) Cost accounting from manager ial, concept ual and tec hn ical viewpoi nt; product, labor, material and overhead cos ting; planning and contro l processes; analytical procedures. Pre-

grammin g. Fee: S25 (See also Com- puter Science IOI) For computer information systems majors on ly. 275 Data Structures (3) Li near lists, strings, arrays and onhog- onal li sts; graphs, trees, bi nary trees, multi-linked structures, searching and sani ng techniques, dynamic storage all ocation; applications. Prerequisite: I 05 . Fee: S25. Spring. 280 Systems Analysis &Data Organization (3) Business computi ng systems. Systems de ve lopment life cycle , tech niques and wols of systems documentation and log ical system specifications. Concepts and techn iques of structur- ing data on bulk storage devices. Fi le processing techniques. COBOL pro- gramming. Prerequisite: 275. Fee: S25. (See also Computer Science 20 I) 302 Computer Organization (3) Organ ization and structuring of major hardware components of computers. Mechan ics of information transfer and controlwithin a digital computer system. Fundamentals of logic design. Prerequi- si te: IOI , Computer Science 20 1. Fee: S25. (See also Computer Science 302) 402 Data Base Management (3) Integrated data base system, logica l organization , data description lan- guage (DDL), data manipul ation lan- guage (DMI.), hierarchical networks and relational data bases, oveniew of se lected data base management sys- tems (DBMS). Prerequisite: 280. Fee: S25. (See also Computer Science 402) 425 Applied Software Development Project (3) Acapstone systems course integrat ing th e knowledge and abilities gained thro ugh OL her comp ut er related courses, culminating in a comprehen- sive systems development project. Prerequisites: 280, 402. Fee : S25. (See also Computer Sci ence 425. ) Economics 201 Principles of Macroeconomics (3) Macroeconomics: supply and demand analys is, fiscal and monetary policy, money and banking, inte rn ational trade and the balance of payments. 202 Writings in Microeconomics (3) Integrat ion of basic microeconomic theory with research and composition on issues related to market efficiency. The course includes an analysis of the firm in the various market structures as well as studies in the resource mar- kets and regulatory ac1i11ties. Apaper

318 Human Resource Management (3) Organization and role of the personnel departmelll in business; analyzing and soiling case problems drawn from indus- try. Prerequisite: upper di11sion standing. 319 Organizational Ethics (3) The foundations and theories of ethics as re lated to the Bib le, the market place, and the modern corporation. Case sLUdies in modem ethics are dis- cussed with a 11ew to raising the moral consciousness of business professionals. (This course does not meet general education requirements. ) Prerequisite: upper division standing or consent. 361 , 362 Business Law I and II (3 ,3) First semester: function of law in our society, crimes, imemional wns, neg- ligence , contracts. Un iform Commer- cial Code, sales, and negotiable instru- mems. Second semester : property, partnersh ips, corporations , agency, landlord and tenalll, securi ty agree- ments, bankruptcy and business regu- lation. Prerequisite for 362 is 36 1; requires upper division standing. 415 Management and Organization (3) Prin ciples of managemem: planning, controlling, organizing, organizational beha1 or and communication; manage- ment of conflict and change; business ethics and societal relationships. Pre- requisites: 201, 212, Psychology 200. 421 Managerial Negotiation and Leadership(3) Managerial leadership 111thin the politi- cal realities of modern organizational life. Astrong emphasis wi ll be placed upon responsible hand ling of power and the ethical dilemmas that graduates- will encounter in the busi ness worl d. The course colllelll wi ll include exami- nation of value structures and critical decision making that is founded upon the Christian faith. Prerequ isite: 415 (majors) and conselll (non-majors). 450 Directed Studies (1-3) Extensive exploration of the literature in a selected fie ld of business or eco- nomics under faculty guidance. Prereq- uisi tes: upper di\1sion standing and con- sent. May be repeated with different section title for maximum of six uni ts. 460 Business Internship (1 -3) Bus_iness work experie nce related specifically 10 field of study. A pro- posal describing learning objectives , collateral reading and expected bene- fits must be submiued and accepted by a supcnisor/ instrucLOr during the semester prior 10 registratio n. Depart- mental appro1°al required.

will be a pan of course requiremenL and will double as pass/ fail on writing competency requirement. May not be transferred wi thout consent. Prerequi- site: 20 I and English II 0A and II OB. 345 Current Economic Issues (3) Reading and analysis of articles in periodicalsand the da ilypress relating to economic problems. Util izes prin- ciples developed in 20 I, 202. Offered on sufficien t demand. 350 Money and Banking (3) Na ture, functions and now of money and credit in the American economy and the world; analysis of commercial ba nki ng and U.S. monetary system. Prerequisite: 20 I. 430 International Economics and Trade (3) Principles and theory of inLernational trade; analysis of U.S. trade with lead- ing industrial nations; trade and growth in deve loping countries ; national policies affecting u·ade; eco- nomics of foreign exchange; balance of payments and monetary arrange- ments. Prerequisite: 201, 330. Finance 229 Personal and Family Finances (3) Managing family finances; budgeting use of cred it; borrowing money; sav- ing methods; purchase of life, health , property and auto insurance; buying and renting property; taxes; buying

requisite: 312 or consent. 31 4 Federal Income Tax For Individuals (3)

An explanation of the fede ral income tax law as it relates lO individuals. The tax structure is examined in light of its hiswrical deve lopmem with emphasis on problem solving. Prerequisite: 212. 315 Federal Income Tax for Partner- ships , Corporations and Estates (3 ) An explanation of the federal income tax law as it relates lO partnership and corporations. Estate Laxes are reviewed wi th historica l perspective. Problem solving is emphasized to pro- vide the student with practice in appli- cation of tax pri nci pl es to specific situ- ations. Prerequisite: 212.

407 Spreadsheet Application for Accounting and Management (2)

The study and application of spread- sheet software Lo busi ness problems. Through needs analysis and indepen- dent research , students will learn LO blend creativity with spreadsheet capa- bilities, to determine the most logical and comprehensible solu tion for each situation. Prerequisites: 212,370. 411 Advanced Accounting (3) Examines essential elements of corpo- rate conso lidation s, branch and departmenta l accounting, in terna- tional accounting, advanced partner- ship and fund accounti ng concepts. Prereq uisite: 312,3 13. 412 Auditing (3) Int roduction 10 standards and proce- dures wh ich comprise the contempo- rary audit emironmenl. Topics include, ethics, lega l li ability, internal control, substantive evidence , and reporting. Course work inc ludes comprehensive practice audit. Two hours each week non-credit lab. Prerequisite: 312, 313. Computer Information Systems 101 Introduction toComputer Science (3) Introduc tion to computer hardware and software. Problem solving meth- ods. Elementary conce pts of algo- rithm development. PASCAL Pro-

securities; wi lls and estates. 370 Business Finance (3)

Problems and methods in securing funds for business firms, na ture of secu- rities markets, short- and long-term financing. Prerequisites: 190,212. 437 Real Estate (3) Laws relating LO rights and obligations inherent in ownership of real prop- erty; how title LO real property is trans- ferred ; homesteads, trust and deeds, liens; land descriptions; escrow proce- dures; title insurance; the real estate broker. Prerequisite: 36 1. 462 Investments (3) Principles fo r the individual investor, tests of a sound investmem, informa- tion sources, types of stocks and bonds, mechani cs of purchase and sale. Prerequisite: 202, 370. Management 111 Business Methods and Problems (3) An int roduction 10 the various major areas of business act ivities, ways in which business are organized, oper- ated and financed and types of prob- lems they encounter.

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