42 COURSE DESCRIPTIONS
Business Administration
MINOR A MINOR IN BUSINESS ADMINISTRATION is of fered with the completion of 18 units (201, 211, 212, 330, 370, 415) plus 6 units (190 and 221) of specified quantitative prerequi site courses. Business 190 also counts to ward the general education requirement for science/math, but these units cannot be counted toward both general education and a business minor. COURSES ACCOUNTING 211, 212 Principles ofAccounting (3,3) Basic for all business majors and those seeking to learn the language of business; procedure for setting up a double entry bookkeeping system. Second semester: corporate accounting and elementary cost accounting methods. Prerequisite: 211 pre requisite for 212, 221. One hour each week, non-<:redit, laboratory. Fee: $10. 311, 312 Intermediate Accounting (3,3) Advanced treatment of cash-flow, funds flow analyses, preparation of financial state ments, income tax allocation, valuation, forecasts, cash reconciliation. Prerequisite: 212, 311 for 312. 313 Cost Accounting (3) Cost accounting from managerial, con ceptual and technical viewpoint; product, labor, material and overhead costing; plan ning and control processes; analytical pro cedures. Prerequisite: 312 or consent. 314 Federal Income Tax For Individuals (3) 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 problem solving. Prerequisite: 212. 315 Federal Income Tax/or Partnerships, Corporations and Estates (3) An explanation of the federal income tax law as it relates to partnership and corpora tions. Estate taxes are reviewed with histor ical perspective. Problem solving is empha sized to provide the student with practice in application of tax principles to specific situa tions. Prerequisite: 212. 411 Advanced Accounting (3) Examines essential elements of corpo rate consolidations, branch and departmen tal accounting, international accounting, ad-
Chair: Larry H. Linamen, Ed.D.
Bus 190 and 223 for a math credit toward the science/mathematics requirements for the general educations requirements, but the units cannot be counted in both general education and in the major. Philosophy 305 is recommended for all business majors. MAJORS Requirements for the six emphases are as follows: Accounting (60 units) Accounting emphasis majors must com plete: 221, 311, 312, 313, 314, 315, 325, 411, and 412. Advertising (60 units) Advertising emphasis majors must com plete: 221, 331, 334, 460 and all courses in one of the following areas: Art/Graphic Design, Copy Writing or Sales/Account Executive. ART/GRAPHIC DESIGN area requirements in clude: Art 107, 110, 203, 221, 312, 313, and one of the following Art 322, 419, or 424. Co PY WRJTING area requirements include: Communication 230, Art 221 (also listed as Communication 245), Communication 331, 332, 335, 384, and Business 432. SAIBs/ AccoUNT ExEclJTTVE area requirements include: Business 336, Communication 384, 385, Business 431, and 432. Note: All business core courses are required for advertising with the exception ofBusiness 223 Calculus for Management Sciences. Also for the art/graphic design and copy writing areas, Business 362 Business Law II and Business 470 are not required. Computer Information Systems (60 units) Emphasis majors must complete: 101, 275, 280, 302, 325, 402, 425 and six upper di vision business electives. Finance (60 units) Finance emphasis majors must com plete: 221, 229, 311, 312 or 460, 350, 430, 437,462, and 464. Management (57 units) Management majors must complete: 111, 221, 318, 325, 431, 464 and six units of upper division business electives. Marketing (60 units) Marketing emphasis majors must com plete: 221,331,334,431,432,433,435, and two of the following: 332, 336, 430, 436 or 460 (with department approval).
FACULTY Associate Professors: Buegler, Linamen, Strand Assistant Professor: West Instructors: Lamb, Revenaugh, Simmons, Trinklein OBJECTIVES The Department of Business Adminis tration offers six curricular emphases lead ing to a Bachelor of Science degree in busi ness administration with concentrations in accounting, advertising, finance, marketing, business management and computer infor mation systems. Each program is structured to give the student broad understanding of the social and economic environment in which Christian business persons function, and provides a common body of knowledge for students who elect this major. Students study economics, finance, management, business law, accounting, and marketing as the core of the major based upon quantita tive management skills. The six individual emphases prepare students through addi tionai specified courses to enter a career field in those areas, or to select a graduate school upon graduation. It is the purpose of the department to prepare highly skilled, technically compe tent business persons who have broad preparation in the liberal arts as well, and who can make significant contributions in the world of work or in Christian organiza tions they may serve. DEGREE PROGRAM A BACHEWR OF Sc!ENCE DEGREE IN BUSINESS ADMINISIBATION is offered upon the completion of baccalaureate requirements and the busi ness major with one of the following em phases: accounting, advertising, finance, marketing, business management and com puter information systems. lbirty of the re quired units must be upper division. Other requirements include courses: 190, 201, 202, 211,212,223,321,330,361,362,370,415, 470. The general education requirement for a foreign language for those following a busi ness administration major may be met by two years of high school language or the first four units of a college language. Business administration majors may use
Made with FlippingBook flipbook maker