COURSE DESCRIPTIONS an
Department of Business Administration Lorry H. Linamen, Ed.D., Choir Faculty Professor: Warren Associate Professors: Buegler, Linamen, Powell, Strand Objectives: The deportment of business admin istration offers four curricular emphases leading to a Bachelor of Science degree in business administra tion with concentrations in accounting, marketing, business management and computer information systems. The program is structured to give the student brood understanding of the social and eco nomic environment in which Christion business per sons function, and provides a common body of knowledge for students who select this major. Stu dents study economics, finance, management, busi ness low, accounting, and marketing as the core of the major based upon quantitative management skills. The four individual emphases prepare students through additional specified courses to enter acareer field in those areas, or to select a graduate school upon graduation. It is the purpose of the deportment to prepare highly skilled, technically competent business per sons who hove brood preparation in the liberal arts as well, and who con make significant contributions in the world of work or in Christion organizations they may serve. Department Major: 57-67 unrts, depending which of the lour curricular emphasis is selected, of which 27 must be upper division, leading to the Bachelor of Science degree. The required business deportment core includes 190 201 202 2ll 212 223, 321, 330, 361, 362, 370, 415: 470: Cou;ses l~r th~ monogemenl concentration include· 111 221 318 325 431 464 ond six units of upper division busin;ss el:ct1ves' Cour;es fo; the accounting concenlrotion include 221,311,312, 313, 314, 315, 325, 411, 412. Courses for the morketrng concentration include 221, 331, 334, 431, 432, 433, 435 ond two of the following: 336, 430, 436 or 460 (with deportment approval). Courses for the computer information systems concentration include: 101, 275, 280, 302, 325, 402, 425 and srx units of upper division business electives. Psychology 200 is a required supporting course. Assistant Professors: Barnett, West Instructors: Austin, Revenough, Tong The general educotion requirement for a foreign language for those following abusiness odminrstrotron mo101 may be met by two years of high school language or the first four units of a college language. Business odministrotion mojors may use BUS 190 and 223 for moth credit toward the science/mathematics requirement for the general educotion requirements, but the units connot be counted in both general educotron ond in the major. Philosophy 305 1s recommended for all business majors. Department Minar: 18 units plus 6 units of specified quantitative prerequisite courses of which 190 moy be used for moth credit towards the general educotion requrrement for scrence/moth, but the units connol be counted in both general educotion ond 1n the rrnnor. Business courses: 18 units including 201, 211, 212, 330, 361, 370, 415. Quantitative courses: 190,
Accounting Courses 211, 212 PRINCIPLES OF ACCOUNT! NG (3, 31
425 APPLIED SOFTWARE DEVELOPMENT PROJECT (3) A copstone systems course integrating the knowledge ond obrlrties goined through other computer related courses, culminat ing in a comprehensive systems development project. Prerequi sites: 280, 402. Fee: SI 5. (See olso COS 425) Economics Courses 201, 202 PRINCIPLES OF ECONOMICS (3, 3) First semester. Mocroeconomrcs supply and demand analysis, fiscol ond monetary policy, money ond honking, internotionol trode ond the balance of payments. Second semester Mrcroeconomrcs: analysis of the firm in free competition, monopoly, monopolistic competitron, lobor markets, limited market power, consumer choice, ohernolive economic systems ond resource ollocotion. Prerequisite for 202 rs 201. 345 CURRENT ECONOMIC ISSUES :3) Reeding ond analysis of articles in periodicols ond the dmly press relating lo economic problems. Utilizes pnnciples developed in 201, 202. Offered on suffrc1ent demond. 350 MONEY AND BANKING (3) Nature, functions and flow of money ond credrt in the Amerrcon economy ond the world; analysis of commercial honking and U.S. monetary system. Prerequisite: 201 360 ECONOMIC HISTORY OF THE UNITED STATES (3) Key developments chronologrcolly in agriculture, commerce, communrcolrons, industry, finance and lronsportotron: perspective in business odministrolion and problem solving. See also hrslory 360. 430 INTERNATIONAL ECONOMICS ANO TRADE (3) Principles and theory of international trode; analysis of U.S trode with leading industrial notions; !rode ond growth in develop ing countries; notional policres affecting !rode; economics of foreign exchange; balance of payments and monetary orronge rnents. Prerequisite: 201, 330. Finance Courses 229 PERSONAL ANO FAMILY FINANCES (3) Monoging family finances; budgeting; use of credrt; borrowing money; sovrngs methods; purchase of life, heolth, property and outo insuronce; buying or renting property; loxes; buying securi ties; wills ond esloles. 370 BUSINESS FINANCE 13) Problems and methods in securing funds for business lrrms; nolure of secuntres morkets, short- ond long-term l1noncing. Prerequisites: 190, 212. 400 PERSONAL AND INSTITUTIONAL FINANCE FOR CLERGY (3) Budgeting ond financial management. Investments, savings plans and banking. Money, loons and credit. leasing and purchas ing real estate. Clergy compensation considerotions. Taxes for clergy, churches and nonprofit institutions. Personal ond instrtu tionol insurance, wills ond estates. (Credit not given toward business major. Alternate yeors. 437 REAL ESTATE (3) lows relating to nghts ond oblrgotions inherent in ownershrp al real property, how litte to real property is transferred; home sleods, trust ond deeds, lrens; land descriptions; escrow proce dure; title insurance; the real estate broker. Prerequisite: 361 462 INVESTMENTS (3: Pnnciples for the individual investor, tests of a sound invest ment, information sources; types al slacks and bonds; mechanics of purchase and sole. Prerequisite 202, 370.
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 ond elementary cost accounting methods. Prerequisite: 211 prerequr site for 212, 221 One hour each week, non-credit, loborotory. Fee S10. 311, 312 INTERMEDIATE ACCOUNTING), 3) Advanced treatment of cosh-flow, funds-flow onolyses, prep oratron ol linoncrol statements, income tax allocot1on, valuol1on, lorecosls, cosh reconciliation. Prerequisite: 212, 311 for 312. 313 COST ACCOUNTING (3) Cost accounting from managerial, conceptual ond technicol viewpoints; product, lobor, motenal ond overhead costing, plan ning and control processes, onolylrcol procedures. Prerequisite: 212 314 FEDERAL INCOME JAX FOR INDIVIDUALS (3; An explonotron of the federal income lox low as it relates to 111drviduols. The tax structure is examined in light of rts h1sto11col development with emphasis on problem solving. Prerequisite: 212 315 FEDERAL INCOME TAX FOR PARTNERSHIPS, CORPORATIONS ANO ESTATES 3 An explanation of the federal income tax low as it relates to partnerships and corporations. Estate taxes ore reviewed with historicol perspective. Problem solving is emphasized to provide the student with proct1ce in opplicotion of lox principles to specific situations. Prerequ1s1te: 212. 411 ADVANCED ACCOUNTING (3) Provides more advanced concepts of partnership, special soles procedures, consolidolrons, liduciones ond actuarial problems. Prerequisites: 313. 412 AUDITING (31 Stondords and control concepts; internal control and proce dures, closing the oudrt. Prerequisites 312, 313.
Computer Information Systems l 01 INTRODUCTION TO COMPUTER SCIENCE (3)
Introduction lo computer hardware &software. Problem solv ing methods. Elementary concepts of olgonthm development PASCAL programming. Fee S15. '.See also COS 101, 275 APPLICATIONS PROGRAM DEVELOPMENT (3) Elementary concepts of data structures, file organrzalion and processing. Computer problem solving methods. COBOL language, PASCAL laboratory. Prerequisite: 101. fee: S 15. (See also COS 102) 280 SYSTEMS ANALYSIS & DATA ORGANIZATION '3' Business computing ~ystems. Systems develop~enl life cycle, techniques & tools of systems documentation and logicol system specificotions. Concepts and techniques of structuring doto on bulk storage devrces. file processing techniques. COBOL programming. Prerequisite: 275. Fee S15. 'See also COS 201) 302 COMPUTER ORGANIZATION (3 Orgonrzotion and structuring of major hardware components of computers. Mechanics of information tronsfer and control wrthin a digital computer system. fundamentals of logic design. Prerequi site: 101, 201 fee $15. (See also COS 3021 402 DATA BASE MANAGEMENT (3) Integrated data base systems, logicol organization, data de srnption language OOL), data monipulotion language (DML), hierorchrcol networks and relational data bases, overview of selected data bose management systems (DBMS). Prerequisite· 280. Fee S 15. See also COS 402)
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