COURSE DESCRIPTIONS llllll1
Department of Business Administration Lorry H. Linamen, Ed.D., Choir Faculty Professor: Warren Associate Professors : Buegler, Linamen, Powell Instructors: Austin, Barnett, Esselstrom, Revenough, Tong, Vanderhoof Objectives : The deportment of business admin istration offers four curricular emphaseslepding 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 broad understanding of the social and eco nomic environment in which Christion business per sons function, and provides a common body of knowledge for studentswho select thismajor. Stu dents study economics, finance, management, busi ness law, accounting, and marketing as the core of the major based upon quantitative management skill s. The four individual emphasesprepare students through additional specified coursesto enter acareer field in those areas, or to select agraduate school upon graduation. It is the purpose of the department to prepare highly skilled, technically competent business per sonswho havebrood preparation in the liberal arts as well, and who can make significant contributions in the 'Mlrld of 'Ml rk or in Christion organizationsthey may serve. Department Major: 57-67 units, depending which of the four curricular emphasis is selected, of which 27 must be upper division, leading to the Bachelorof Science deg ree. The required business deporhnenl core includes 190, 201, 202, 211 , 212, 223, 321, 330, 361, 362, 370, 415, 470. Courses for the management concenlrnlion include: 111 , 221 , 318, 325, 431,. 464 and six uni ts ofupperdivision business electives. Courses for the accounting concentrat ion include 221,311 , 312, 313,314, 315, 325, 411 , 41 2. Courses for the mmketing concentration include 221, 331, 334, 431, 432, 433, 435 and l\\ll of the following: 336, 430, 436 or 460 (with deporhnenl appro111I). Courses for the computer information systems concentrat ion include: 101, 275, 280, 302, 325, 402, 425 and six units of upper division business electives. Psychology 200 is a required supporting cou rse. The generol educationrequi rement fora foreignlang uage for those followinga business admin istration major maybe met by l\\ll years of high school language or the first four units of a college language. Bus iness administration ma jors may use BUS 190 and 223 for math credit toward the science/mathematics requirement for thegeneroleducationrequirements, but the units connot be counted in bath generol educotion and in the major. Philosophy 305 is recommended for all bus iness majors. Department Minor: 18 units plus 6 un its of specified quantitative prerequisite courses of which 190 maybe used for moth credit towards the general educotion requ irement for science/math, but the units connot be counted in both general educotionand in the minor. Business courses: 18 units including: 201 , 211 ,212,330,361,370, 415. Quantitat ive courses: 190, 221.
425 APPLI ED SOFTWARE DEVELOPMENTPROJ ECT (3) Acopstone systems course integroting the knowledge and abilit ies gainedthrough other computer related courses, culminat ing in o comprehensive systems development pro ject. Prerequ i sites: 280, 402. fee: $15. (See also COS 425) Economics Courses 201, 202 PRINCIPLESOf ECONOMICS (3, 3) fi rst semester:Macroeconomics: supply and demandonolysis, fiscal andmonetary policy, money andbanking, international trode and the balance of payments. Second semester: Microeconomics: analysis of the firminfree competition, monopoly, monopolistic competition, labor markets, limited market po1Wr, consumer choice, alternative economic systems and resou rce allocation. Prerequisite for 202 is 201. 345 CURRENTECONOMICISSUES (3) Reading and analysis of articles in periodicols and the doily press relating toeconomic problems. Utilizes principles developed in 201, 202. Offered onsufficient demand. 350 MONEY ANDBANKING (3) Nature, functions and flow of money ond credit in the American economy and the v,urld; analys is of commercial banking and U.S. monetary system. Prerequisite: 201. 360 ECONOMICHISTORYOf THE UNITED STATES (3) Key developments chronologically in agricul ture, commerce, communications, industry, finance and transportation: perspective in business odministrotian and problem solving. See also history 360. 430 INTERNATI ONAL ECONOMICS ANDTRADE(3) Principles and theory af internotianol trade; analysis af U.S. trade with leading industrialnotions; trode and growth in develop ing countries; national policies affecting trade; economics of foreign exchange; balance af payments and monetary arrange ments. Prerequisite: 201 , 330. Finance Courses 229 PERSONALAND FAMILYFINANCES (3) Managing fomily finances; budgeting; use af credit; borrowing money; savings methods; purchase of life, health, property and auto insuronce; buying or renting property; taxes; buying securi ties; wills and estates. 370 BUSINESS FINANCE (3) Problems and methods in securing funds for _business firms ; nature af securities markets, short- and long-term financing. Prerequisites: 190, 212. 400 PERSONAL AND INSTITUTIONALFINANCE FOR CLERGY (3) Budgeting and financial management. Investments, savings plans and banking. Money, loons and credit. leasingand purchas ing real estate. Clergy compensation considerations. Taxes for clergy, churches and nonprofit institutions. Personal and institu tional insuronce, wills and estates. (Credit not given toward business mo jar.) Alternate years. 437 REALESTATE (3) lows relating to rightsand obliga tions inherent inownership af real property; how title ta real property is transfe rred; home steads, trust and deeds, liens; land descriptions; escrow proce dure; titte insurance; the real estate broker. Prerequisite: 361. 462 INVESTMENTS (3) Principles for the individual investor; tests af a sound invest ment, information sources; types of stocks ondbonds; mechanics of purchase and sale. Prerequisite: 202, 370.
Accounting Courses 211 ,212 PRINCIPLES Of ACCOUNTI NG (3, 3)
Basic for all bus iness majors and those seeking to learn the language of business; procedure for setting up a double entry bookkeepingsystem. Second semester: corporate accountingand elementary cost accountingmethods. Prerequisite: 211 prerequi site for 212, 22 1. One hour each1Wek, non-credit, laborotory. 311, 312 INTERMEDIATE ACCOUNTI NG(3, 3) Ad111nced treahnent of cosh-flow, funds-flow analyses, prep arolionof financial statements, income taxallocation, 111luotion, forecasts, cash reconciliation. Prerequisite: 212, 311 for 312. 313 COSTACCOUNTING (3) Cost accounting frommanagerial, conceptual ond technical viewpoints; product, labor, material and ove rhead casting; plan ning and control processes; onolytical procedures. Prerequisite: 212. 314 FEDERAL INCOMETAX FORINDIVIDUALS(3) Anexplanation of the federal income tax law as it relates to individua ls. The loxstructure is examined in light of its historical development with emphasis on problem solving. Prerequisite: 212. 315 FEDERALINCOME TAX FOR PARTNERSHIPS, CORPORATIONS ANDESTATES (3) Anexplanationof the federal income toxlow as it relates to partnerships and corporo tions. Estate taxes ore revie1Wd with historical perspective. Problem solving is emphasized to provide the student wi th proctice in application of tax principles to specific situat ions. Prerequisite: 212. 411 ADVANCED ACCOUNTING (3) Provides more od111nced concepts of partnership, specialsales procedures, consolidations, fiduciaries and ocluorial problems. Prerequisites: 313. 412AUDITING (3) Standards and control concepts; intern al control ond proce dures; closing the audit. Prerequisites: 312, 313. Computer Information Systems 101 INTRODUCTIONTO COMPUTERSCIENCE (3) , Introduction to computer hardware & software. Problem solv ing methods. Elementary concepts of algorithm development. BASICprogromming. fee $15. (See also COS 101 ) 275 APPLI CATIONS PROGRAM DEVELOPMENT(3) Elementary concepts of data structures, file organization and processing. Computer problem solving methods. COBOLlanguage, PASCAL laboratory. Prerequisite: l01. fee: $15. (See also COS 102) 280 SYSTEMS ANALYSIS & DATAORGANIZATION (3) Business computing systems. Systems development life cycle, techniques & tools of systems documentation and logicol system specifications. Conceptsand techniques of structuring dotoon bulk storage devices. file processing techniques. COBOLprogramming. Prerequisite: 275. fee $15. (See also COS 201 ) 302 COMPUTERORGANIZATI ON (3) Orgonizotion and structuring of mojorhordwo re components of computers. Mechanics of information tronsfer and control within o digital computer system. fundamentals of logic design. Prerequi site: 101, 201. fee: $15. (See also COS 302) 402 DATABASE MANAGEMENT (3) lntegroteddota base systems, logical organiza tion, data de scription language (DDL), data manipulation language (DML), hierorchical nel\\llrks and relational data bases, overview of selected data base management systems (DBMS). Prerequisite: 280. fee $15. (See also COS 402)
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