Check the Current Course Schedule to see if a particular course is currently being offered.

BU 150 Accounting Basics 3 cr.
Introductory course in basic accounting principles designed for non-business majors. Financial and managerial accounting topics relevant to the individual or small business owner are presented. Students who have completed BU 155 are not eligible to take this course.

BU 155 Accounting Principles I 4 cr.
Introductory course in financial accounting. Presents basic accounting theory, principles and practices related to double-entry system. Accounting cycle including journalizing and posting entries, preparing worksheet, making adjusting, closing, and reversing entries, and preparing periodic statements is covered. In the Weekend College format, this course is numbered BU 161 and 162. 2, 2 cr.

BU 156 Accounting Principles II 4 cr.
Continuation of BU 155. Application of basic principles of accounting to partnerships and corporations, owner’s equities, cost systems, management reports and financial statements analyzes are presented. Prerequisite: BU 155. In the Weekend College format, this course is numbered BU 163 and 164. 2, 2 cr.

BU 192, 193, 194 Selected Topics 1-3 cr.
Topics to be arranged by the department and student. Hours and credits to be arranged by the department.

BU 230 Marketing Principles 3 cr.
Introduction to the social foundations of marketing, the marketing management process, the role of marketing research, the analysis of market opportunities, the selection of target markets, and the development of the marketing mix. Prerequisite: EC 100, EC 201 or EC 202.

BU 232 Professional Communications 3 cr.
Study of written and oral communication theory and its importance in accomplishing organizational objectives. Practical exercises will be reviewed to build on basic skill requirements.

BU 235 Management Information Systems 3 cr.
Focus upon ways in which information systems can be created to give competitive advantages to businesses. Emphasis on effective management of information technology and organizational issues in information systems. Exploration of these issues through case studies. Prerequisite: IS 220.

BU 240 Management Principles 3 cr.
An examination of the basic principles, processes, and functions of management, including planning, organizing, staffing, directing, controlling and evaluation. A look at contributions from key classical theorists and present applications of these theories.

BU 255 Intermediate Accounting I 4 cr.
Emphasis on accounting functions; advanced problems of asset and liability valuation, cash flow, and application of funds are presented. Prerequisite: BU 156. In the Weekend College format, this course is numbered BU 261 and 262. 2, 2 cr.

BU 256 Intermediate Accounting II 4 cr.
Continuation of BU 255. Emphasis on stockholder’s equity, theory of income determination and presentation and analysis of financial statements. Prerequisite: BU 255. In the Weekend College format this course is numbered BU 263 and 264. 2, 2 cr.

BU 270 Sport Industry: Cultural and Sociological Perspectives 3 cr.
An introduction to commercial recreation and sports and their function in the leisure service delivery system. Focus on socio/historical perspectives and ethical issues. Discussion of resources, financing, pricing, programming, and marketing.

BU 295 Cooperative Education 1-3 cr.
An on-campus initial work experience designed to introduce the student to the discipline of the workplace. Prerequisite: Sophomore standing and permission of advisor.

BU 300 Principles of Supervision 3 cr.
An examination of the importance of supervising people in the workplace, including the role of the supervisor in understanding human resources problems. Emphasis on the role of the supervisor in handling labor problems, improving communication in the organization, directing, staffing, and training. Prerequisite: BU 240.

BU 301 Consumer Behavior 3 cr.
The decision-making processes which consumers use in selecting and purchasing goods and services, and the psychological, sociological, and cultural factors which influence these decisions. An analysis of the marketing mix with strategies and policies in a behavioral context is covered.

BU 303 Entrepreneurship 3 cr.
Principles and techniques of owning, operating, and managing a small business. How to obtain financing, location, expansion, franchising, facilities and resource management, and legal considerations are presented.

BU 315 Auditing 4 cr.
Concepts and objectives of auditing with emphasis on duties and responsibilities of the external auditor. Auditing standards, procedures, and terminology are presented. Problems relating collection of evidence, evaluation of internal control, verification and preparation of working papers and reports. Prerequisite: BU 256. In the Weekend College format, this course is numbered BU 313 and 314. 2, 2 cr.

BU 320 Cost Accounting 4 cr.
Theory and practice of cost accounting procedures as applied to job cost systems, process cost systems, and standard cost systems. Price setting, determination of profitability and management systems for accountability. Prerequisite: BU 156. In the Weekend College format this course is numbered BU 321 and 322. 2, 2 cr.

BU 325 Federal Income Tax 4 cr.
Study of federal income tax laws, regulations, and procedures as related and applied to individuals, partnerships, and corporations. Brief coverage of Ohio and related city income tax regulations and procedures is presented. Prerequisite: BU 156. In the Weekend College format, this course is numbered BU 326 and 327. 2, 2 cr.

BU 341 Human Resources Management 3 cr.
Specific techniques used in managing human resources, such as employee recruiting, selecting, development and training, job analysis, wage and salary administration, performance appraisal, equal employment, safety, security, food services, recreation, communications, employee and labor relations, and collective bargaining relating to the function of management within a business enterprise. Prerequisite: BU 240, junior standing.

BU 345 Organizational Behavior 3 cr.
Study of motivation, leadership, and other various factors which affect individual and group behaviors as they relate to performance, productivity, and satisfaction in work organizations. Prerequisite: BU 240, junior standing.

BU 348 Sports Events, Sponsorship and Promotions 3 cr.
An analysis of techniques and strategies for publicizing and marketing sport and recreation programs. Focus on public relations and promotion, factors affecting consumer behavior, market management, and development of information and marketing plans. Prerequisites: BU 230, BU 270.

BU 355 Compensation and Benefits 3 cr.
A study of the principles and procedures for the determination of compensation levels, benchmark positions, wage structures and methods of payment. The course will also examine fringe benefits, their cost evaluation and the impact that benefits have on employee satisfaction and retention. Prerequisites: BU 156, BU 341.

BU 360 Corporate Finance 3 cr.
Study of how business corporations can plan for, acquire, and make maximum utilization of funds available to them. Extensive review of time value of money calculations and concepts. Investigate effects of taxes on types of business ownership, analysis of financial ratios, capital budgeting, rates of return, and risk analysis. Prerequisites: BU 156, EC 201-202, MA 220 or MA 221.

BU 370 Investments 3 cr.
Study of common and preferred stocks, corporate bonds, government bonds, and other financial investments. Techniques in determining investment objectives and strategies analyzing investment opportunities, and initial development of an investment portfolio are presented. Prerequisite: BU 360.

BU 375 Marketing Research 3 cr.
Fundamentals of collection, analysis, interpretation, presentation, and application of data for the solution of marketing problems. Survey research and experimental design with emphasis on problem definition, research design, primary and secondary data collection, sampling, statistical analysis, and decision making are presented. Prerequisites: BU 230, EC/MA 221.

BU 380 Sales Management 3 cr.
Covers the role of the sales manager in sales training programs, motivating, compensating, and supervising the sales force, and various aspects of sales planning. Prerequisite: BU 230.

BU 385 Marketing Management 3 cr.
Emphasizes the decision-making role of the marketing manager in analyzing market opportunities, selecting target markets, and planning, implementing, and controlling marketing programs (product, price, distribution, and promotion decisions) to reach those markets. Prerequisites: BU 230, EC/MA 221.

BU 388 Business Ethics 3 cr.
Provides a framework for integrating ethics into decision-making in the context of a business/professional environment that is complex, dynamic and increasingly global in scope. Will focus on actual case problems and companies that have developed ethically sound policies in a number of areas, for example, community service, environmental responsibility, work-family programs, labor practices, conflict of interest, falsification of information, Internet privacy, legal compliance, etc. Prerequisite: junior of senior status.

BU 390 Advertising 3 cr.
Examines the place of advertising in the marketing of goods and services, the planning of effective advertising, the use of media in advertising, and the management of advertising.

BU 391-394 Selected Topics 1-3 cr.
Advanced topics in business. Specific credit hours and topics to be arranged with department approval.

BU 395 Cooperative Education 1-3 cr.
A work experience designed to integrate course objectives with a practical experience in an off-campus work environment. Prerequisites: Permission of advisor and junior standing.

BU 410 New Venture Creation 3 cr.
This capstone course completes the study of owning, operating, and managing a small enterprise. Through the use of case studies, emphasis is placed on planning the product or service, screening opportunities, developing financial projections, obtaining capital, and managing growth. The issues surrounding business dissolution are also discussed. The student will also complete a business plan for their own venture. Prerequisite: permission of department.

BU 425 Project Management 3 cr.
Capstone course for all Business majors. Includes exploration of Project Management through case studies and projects. This course examines both the technical and behavioral aspects of project management. Students will participate in project teams throughout the semester. Prerequisite: senior standing or permission of instructor.

BU 435 Business and Government 3 cr.
An historical as well as current investigation into the roles and relationships between business enterprises and the governmental sector. Governmental regulation and regulatory bodies related to business, antitrust, and other related topics are presented. Prerequisites: BU 240, EC 201-202.

BU 436 Labor Relations 3 cr.
An historical view of the relationship between labor and management including an analysis of the current relationship through an understanding of current labor laws and regulation. Prerequisites: BU 240, EC 201-202 and junior standing.

BU 450 International Marketing 3 cr.
Modification of basic marketing concepts to the global perspective. Differences among markets due to geography, culture, politics, economics, government laws and regulations, and commercial policy and trade practices are emphasized. Prerequisite: BU 230.

BU 455 Advanced Accounting 4 cr.
Concepts, principles, theories, and problems in accounting for business combinations, stock investments, partnerships, branch operations, foreign currency trans-actions, international operations, and in the preparation of consolidated financial statements. Accounting and reporting by governmental units. Prerequisite: BU 256. In the Weekend College format, this course is numbered BU 456 and 457. 2, 2 cr.

BU 462 Legal Issues in Sports 3 cr.
The interaction and application of law to particular topics in sports and recreation, including contractual and business obligations, drug testing, sports violence, labor relations, regulation of intercollegiate and amateur sports, and gender discrimination. Contracts, torts, professional responsibility, and constitutional law issues are explored. Strategies for reducing risks and minimizing litigation will be discussed.

BU 463 Sport Program Administration 3 cr.
An in depth study of recreational programming including assessment of need, scheduling, budgets, hiring and supervision of personnel, equipment management, and evaluation. Prerequisites: BU 240, BU 270.

BU 465 Sport Facilities Management 3 cr.
Principles of financing, operating, and managing a sport and recreation facility. Overview of planning, design, construction, operation, maintenance, security, evaluation and risk management. Prerequisites: BU 240, BU 270.

BU 473, 474 Business Law I, II 3, 3 cr.
Nature, purpose, and functions of law with special emphasis on its relation to business. Fundamentals of the law of contracts, agency, sales, commercial paper, banking, property, partnerships, corporations, bankruptcy, trade regulations, secured transactions, investment securities, and documents of title. Prerequisite: junior standing.

BU 491-494 Independent Study 1-3 cr.
Opportunity for the student to study specific topics of interest not covered in curriculum which would aid in overall content knowledge of business or help better prepare student for career. Must have approval of department. Prerequisite: junior standing.

BU 495 Cooperative Education 1-6 cr.
An advanced work experience with clear career or project orientation designed for juniors and seniors with prior on-the-job-training. Prerequisite: permission of advisor.

A maximum of six credits in Cooperative Education may be used toward fulfilling the major requirements or the general degree requirements.

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