This course is the first of a sequence that explores fundamental accounting principles, concepts, and practices as a basis for the preparation, understanding, and interpretation of accounting information. It covers the complete accounting cycle for service and merchandising businesses through the adjustment and closing of the books and the preparation of the income statement, the statement of owner equity, and the balance sheet. The details of accounting for cash, receivables, inventory, long-lived assets, and current liabilities are investigated.

This basic law course investigates the application of law to societal and business relationships through a study of the concept of commercial law and its sources, the law of contracts, the law of sales, and the law of negotiable instruments. Lecture, class discussion, and case study comprise the primary methods of instruction In the effort to develop awareness of the logic and application of the law.

This course emphasizes the basic practices, concepts, and activities involved in developing a successful marketing program. Topics include buyer behavior, market identification, product development, distribution, promotion, pricing, and the uncontrollable factors (economic, social, political, legal and technological) involved in the changing marketing environment of today.

This course reviews basic arithmetic processes to develop speed and accuracy in working with decimals, fractions, and percentages. Calculators are used to solve business problems, including simple and compound interest, discounting promissory notes, present value, installment purchases, and mortgages. Retail mathematics covers the areas of purchase and cash discounts, trade discounts, and markup of merchandise. Topics may also include the mathematics of sales and property taxes and payroll. Problem-solving exercises are completed through applications and exercises.

This course is designed to provide a basic understanding of entrepreneurship and the challenges of starting and operating a small business. Emphasis is placed on creating and successfully leading a business entity by developing a sustainable competitive advantage. Topics include self-assessment, planning, decision-making, legal forms of business, identifying and leveraging business opportunities, capital formation, start-up issues, the need for social responsibility and ethics, and how to develop long-term relationships with customers, suppliers, and employers. A major course requirement is the presentation of a realistic business plan.

This course provides knowledge of relevant computer skills and a solid foundation in the terminology and concepts of computer technology. Experience is provided with a variety of microcomputer software applications, including word processing, electronic spreadsheets, graphics, file management, and integrated software. Concepts and terms focus on preparing for a technologically oriented society and using the computer as a tool for productivity, research, and communication.

This course is the study of how individuals and groups act in organizations. It explores a systems approach in developing organizational and human resource objectives, as well as a holistic approach in examining relations among groups, individuals, and systems as they relate to the organization.

Any AC, BM (above 101), or IS course other than those already required in the program. BM294 Business Internship substitutes for two business electives.

This course covers the fundamental principles of effective business correspondence, report writing, and oral communications. These principles are applied first to sentences and paragraphs, and then to specific types of business communications. It includes a review of spelling, vocabulary, punctuation, grammar, and composition as necessary.