Undergraduate Degree Program

Courses

BE 135W Business Communications
This introductory course in written and oral communications will enable students to become more effective business communicators. Special focus is given to selecting and using visual aids and PowerPoint to enhance presentations. This course meets the “W” course requirement. This course is generally offered twice each year. 3 credits

BE 161 Financial Accounting
In this introductory course, we will introduce students to accounting principles and procedures, and to the processes by which financial transactions are recorded, classified, and analyzed to help business decision-makers. Students will learn to prepare and interpret financial statements. This course is generally offered once a year. 3 credits

BE 162 Managerial Accounting
An introduction to the use of accounting information by managers. Topics include the use of accounting information for planning and control, performance evaluation, decision-making, and the statement of cash flows, as well as financial statement analysis. P: BE 161. This course is generally offered once a year. 3 credits

BE 202 Statistics for Business and Economics
Students will be introduced to the basic principles of statistical analysis that are useful in effective business decision-making. Some topics covered include descriptive statistics, probability and random events, sampling, and estimation. P: MA 111. This course is generally offered twice each year. 3 credits

BE 204 Principles of Macroeconomics
Survey of introductory macroeconomics with focus on economic growth, unemployment, and inflation. Topics covered include national income, fiscal policy, money, the banking system, and monetary policy. Balance of payments and currency exchange rate issues are analyzed. General Education choice for Part B. This course is generally offered once a year. 3 credits

BE 205 Principles of Microeconomics
Microeconomic concepts and tools will be utilized to evaluate the economic behavior of individuals. The “invisible” market forces (price mechanism) and external forces (social, cultural, political, and legal forces) will be explored and examined from personal perspectives as well as their aggregate effect on the economy. This course is generally offered once a year. 3 credits

BE 220 Personal Finance
This course is an examination of personal finance and the many tools available in the preparation of a personal financial plan. Areas of discussion include the following: banking and products and services offered by typical banks and credit unions, credit and credit repair, home finance and understanding various mortgages, financial planning including IRA and retirement planning, annuities, life insurance, long term care, making a will, estate planning and trusts, taxes, and an understanding of the role of stocks, bonds and mutual funds. This course is offered when there is sufficient demand. 3 credits

BE 225 Money and Banking
In this course we will study monetary systems and the role of money and banks in supporting the economy. Topics will include the structure and operation of financial markets, the behavior of interest rates, the operation of the banking industry, and the structure of the Federal Reserve System. General Education choice for Part C. This course is generally offered once a year. 3 credits

BE 227 The Stock Market
As stock markets take on a more important role in the investment plans of individuals, it becomes essential to know the fundamentals of how Wall Street and other financial centers work. In this course we will examine the various types of securities traded on Wall Street, including stocks, bonds, mutual funds, and futures and options. Students will also learn to understand financial news and to design and manage their own stock portfolios. This course is generally offered once a year. 3 credits

BE 251 Special Topics
Timely current topics of interest to junior and senior majors. 3 credits

BE 261, BE 262 Intermediate Accounting I, II
Provides an intensive study of accounting theory as it relates to the measurement of assets, liabilities, and capital structure. Students will prepare and analyze detailed financial statements. P: BE 161 and 162. These courses are generally offered in sequence every other year. 3 credits each

BE 263 Cost Accounting
In this course, we examine the theory and practice of cost accounting techniques and show how they are used in manufacturing businesses. Topics include job order and process costing, standard cost systems, and variance analysis. P: BE 161 and 162. This course is generally offered every other year. 3 credits

p>BE 265 Corporate Financial Management
Students will study the financing, valuation, and organization of business firms. Topics include: financial analysis, capital budgeting, valuation of corporate assets, long and short-term sources of funding, and cost of capital. P: BE 162. This course is offered once a year. 3 credits

BE 334 Business Law
In this course, we study the basic legal principles that guide business relationships. Emphasis is placed on examination of the Uniform Commercial Code, contracts, sales, commercial paper, negotiable instruments, and business organizations. This course is generally offered twice each year. 3 credits

BE 361 Tax Accounting
In this course, we study the theory and procedures of the Federal Income Tax System. Emphasis is placed on individual taxation using a forms-based approach. This course is generally offered every other year. 3 credits

BE 362 Auditing
This course examines auditing concepts and procedures employed by public accountants for summarizing and analyzing the records and operations of business organizations. Students will use working papers and software programs to examine and evaluate transactions. P: BE 262. This course is generally offered every other year. 3 credits

BE 380 Internship
This is a field-based course in which students gain on-site employment experience in a local business establishment for 120 contact hours per 3 credits. The student is responsible for maintaining an integrative journal and completing other academic requirements. A student may repeat this course only once, and the second internship must be in a different place of employment. P: 12 credits in the Business Administration and Management Department plus junior or senior standing. 3 to 12 credits

BE 390 Independent Study
Intensive individual work in an area of concentration. P: Junior or senior standing and permission of Department Chairperson. Hours and credit to be arranged.

BE 391W Business Policy Seminar
The objective of this capstone course is to provide students with the opportunity to integrate knowledge gained from all other business courses through the analysis of case studies and simulations. Students learn to formulate strategic decisions that guide the future direction of the organization. This course meets the “W” course requirement. P: Senior standing and completion of BE 135, BE 161, BE 204, MG 131, and MG 231. This course is generally offered twice each year. 3 credits