A seminar and self-paced proficiency program for basic keyboarding for both computer keyboards and basic 10 key machines. The seminar establishes speed and accuracy proficiency levels.

An overview of the functions and environment of business, nonprofit, and intercultural organizations. The course also provides an overview of the disciplines within an organization.

This course provides a framework of servant leadership through the study of Jesus’ ministry.  The student will learn the difference between leadership and management, along with discovering the tools to become successful leaders for the future.

The fundamentals of financial accounting are explored by setting up financial records with an emphasis on creating and understanding financial statements that are used in business and nonprofit organizations.

The place of accounting in the manager’s decision-making process is the essence of this course. Emphasis is on the development and use of accounting information for managerial decisions. Prerequisite: BU 201 or permission of the instructor.

A study of leadership styles and skills. Emphasis is placed on motivational techniques and their effectiveness. Simulation activities assist in learning about management by objectives and resolving conflict. Leadership will be examined in the context of personal life, family life, church life, workplace life, and societal life.

A basic financial management course introducing students to essential financial concepts such as the analysis of financial statements, the time value of money, stock and bond valuation, risk and return, capital budgeting and the cost of capital. The course will challenge students to use their practical knowledge to analyze the financials of a publicly traded company of their choice. Both national and international business finances are covered in the course. Prerequisite: BU 202 and SS 202 or permission of the instructor.

This course covers the interactions of business organizations within the framework of applied social science. Communications, culture, motivation, perception formation, leadership, change processes, and learning theory will be included in the course of study.

An introduction to financial policies regarding the allocation, acquisition and flow of funds in an intercultural organization. This course integrates economics, accounting and finance together in the context of managing the financial health of an organization that must comply with requirements from multiple countries. It addresses such areas as financial analysis and planning for a non-profit organization, working capital management, the budgeting process and sources of financing such as grants and donations. Prerequisite: BU 202 and SS 202 or permission of the instructor.

This course examines ethics from a Christian world view of the business world.  Basic ethical theories are explored along with the integration of Scripture to develop a basis for ethical decision making.  Specific ethical dilemmas found in the business world are examined through the use of case study analysis.  Prerequisites:  BU 201 and SS 201.

A practical study of personal/family financial decision making based on Scripture.  Topics of study include financial stewardship, budgeting, giving, investing, retirement and the use of debt.  Students will develop financial goals and personal budgets.  Discussion will also include the use of various types of credit and insurance.  

An introduction to organization and administration that is targeted for non-business degree students. This course provides a high-level understanding of areas that are typically found in managing the administration of a business or nonprofit organization. The course is offered for non-business students who desire an overview of the areas of organizational behavior, human resource management, and management information systems.

A study of the practices, theories and laws involved in the human resource function. The course will use cases to examine recruiting, selecting, training, evaluating, promoting, and disciplining personnel within a business, nonprofit, or intercultural organization. It will also consider the elements of working with unions and other personnel organizations in international settings.

The basic considerations affecting the domestic and international marketing of goods and services. It also addresses the nature of marketing activities and marketing institutions, and the functions and responsibilities of an effective marketing system within the context of the economy.

This course is an introduction to finance targeted at non-business degree students. This course offers a high-level introduction to accounting and finance. Subjects covered include basic financial terms, financial statements, ratios, the time value of money, budgeting and financial controls. The course is focused on providing students with a practical understanding of financial concepts found in day-to-day for-profit and non-profit businesses.

This course is an introduction to computerized accounting systems using QuickBooks® and Microsoft Excel as a foundation. It will examine the design, layout and implementation of a computerized double-entry accounting system applicable to a small business or ministry. Students will gain hands-on experience with QuickBooks and will be introduced to other commonly used accounting software packages. Topics covered will include business system analysis and design, computerized budgets, journals, general ledgers, financial statements, integrating QuickBooks and Excel, internal controls and auditing. Prerequisite: BU 201 Financial Accounting or BU 320 Introduction to Finance; computer proficiency required.

This course will examine the role securities markets play in the financial world today. It will examine the history of the institutions and securities which make up the securities market as well as a look at how Wall Street operates. Students will understand and experience how individuals trade financial instruments including stocks, options, bonds, futures. Use of financial instruments in non-profit organizations will also be examined. Prerequisite: BU 301 Corporate Finance

This course will examine the fundamental principles and practices concerning cash management, also known as working capital management. Topics will include the role of cash management; credit, accounts receivable, and collection management; accounts payable and disbursement management; electronic commerce; forecasting; short-term investments and borrowing. Prerequisite: BU 301 Corporate Finance.

This course will trace the history of labor/management relations from the industrial revolution into the modern age. It will cover the significant events and laws that have shaped the American labor union. Topics covered will include history of organized labor, labor law, collective bargaining, contract negotiation, and current labor union issues. Prerequisite: BU 311 Human Resource Management.

Provides an in-depth examination of the theory, practice and conceptual framework of financial accounting.  It also includes the detailed analysis of the financial statements, study of cash and receivables, inventory measurement and valuation, accounting for assets and liabilities, and applications of time value of money concepts.  Prerequisite:  BU 202. 

This course studies financial reporting issues of stockholder’s equity and Earnings Per Share (EPS) calculations, and accounting for income taxes, leases, pensions, and post-retirement benefits.  Focuses on the accounting principles and concepts governing the reporting of these items according to Generally Accepted Accounting Principles (GAAP).  Prerequisite:  BU 351. 

Theory and practice of accounting for material and labor, overhead classifications and budgets; analysis and application of overhead rates; process costing, job costing, by-product and joint costs, differential costs, analysis of cost variations; break-even analysis, decision-making, direct costing, and activity-based costing.  Prerequisite:  BU 202. 

The study of Federal income tax law and procedures as it relates to individuals and sole proprietors.  Looks at income tax determination, computing gross income, deductions, credits, and capital gains and losses.  A hands on approach is used to prepare tax returns and learn to present tax planning ideas to individuals.  Prerequisite:  BU 202. 

The study of Federal income tax law and procedures as it relates to corporations.  Looks at income tax determination, computing gross income, deductions, credits and capital gains and losses.  A hands on approach is used to prepare tax returns and learn to present corporate tax planning ideas to management.  Prerequisite:  BU 202. 

This course examines the international dimensions of business such as industry globalization, development and implementation of international strategy, cross-cultural human resource management and ethical considerations unique to international business. Other areas impacting international business will also be examined including government action, finance and marketing.

This course is designed to introduce the student to the legal and regulatory process in which business decisions are made. The application of legal constraints to management and associated management activities is examined as well as broad applications of regulatory law. In applying these concepts to business decisions regarding its basic function, special emphasis is place on the ethical issues faced by a decision-maker.

This course examines needs analysis, development and operation of an information system in an organization. The course presents a view of information systems from a business user perspective as opposed to an information technology perspective. Emphasis is placed on understanding the business need for an information system, defining that need in business terms using Business Systems Engineering techniques, and ensuring that the system that is provided meets the needs using end-user testing techniques. The course also explores emerging technology and investigates ways to use the emerging technology in business. The major project involves working in group to build a web site.

This course examines many aspects of the entrepreneurial business to gain an understanding of requirements necessary to start and run a new business. The course will cover the needs of the entrepreneur from legal, human resource, financial and marketing perspectives. Students will analyze case studies that highlight various aspects of entrepreneurship and will complete a “New Business Idea” paper. Outside speakers will be used to examine practical issues facing entrepreneurs today.

This course will examine current theory and practice regarding compensation and performance issues.  It will look at compensation strategy and programs and how they can be used to build and maintain high performance organizations.  Topics covered will include job analyses, performance evaluations, wage and salary structures, benefit plans, incentive programs and legal considerations of compensation.          

The management of operations variables and their part in the overall business strategy. Topics include: allocation of resources, inventory control, cost control, quality control, operations layout and standards development.

The management of operations variables and their part in the overall strategy of the intercultural organization. The primary focus of the course is managing the operations of a service-oriented, non-profit organization that is located in an intercultural environment. Consideration is given to understanding the cultural norms and how to merge the cultures to create a cohesive operation that respects the values of each culture. Topics include: Business Process Engineering, allocation of resources, cost control, quality control, and standards and procedures development

The internship is designed to provide the student with work experience that will facilitate the integration of practice and theory, to give business majors insight into current policies, procedure and problems in all types of organizations. The experience will include interactions with the internship supervisor and with the supervising faculty member. This course should not be taken prior to the end of the freshman year and preferably not before the end of the sophomore year. All business majors must take a minimum of three hours. Prerequisite: Permission of the department.

Covers the audit framework and methodology for examining public company financial statements according to Generally Accepted Auditing Principles (GAAP).  Includes audit planning, risk assessment, tests of internal controls and substantive testing of transactions and account balances; audit opinions and report writing; ethics and the legal liability of the independent auditor. Prerequisite:  BU 202 and BU 330.

Advanced topics in financial accounting are studied including partnership admission, dissolution, and liquidation, individual estate accounting, preparation and analysis of consolidated financial statements, accounting for minority ownership and equity investments including treatment of goodwill, and restatement of foreign currency transactions and translation of financial statements.  Prerequisite – BU 352.