2007-2008 Undergraduate Academic Catalog - Plymouth State ...

Coursesbusiness can be and how an awareness of businesscan assist the student in seeking careergoals. Uses the entrepreneurial approach. Fallsand Springs.BU 2260 ManagementAccounting4 creditsAccounting information systems that are criticalto the business manager in operating moreeffectively. Covers cost terms and conceptsand specific uses of managerial accountingdata. Topics include: financial spreadsheetingapplications, product costing; cost behaviorand the contribution approach to costing; costvolume-profitrelationships; operating budgets;standard costs; control of decentralizedoperations; pricing; relevant costs for decisionmaking;capital budgeting. The emphasis ison planning and control. Falls and Springs.Prerequisite(s): BU 1150.BU 2290 OrganizationalCommunications 3 creditsThe potential for success of a business orindividual is enhanced by building a soundunderstanding of how information and communicationpasses to decision points in anorganization. Individuals in business mustmaster the methods and techniques to enhancethat flow. In addition to a thorough examinationof communication theory, develops criticalskills in presentational speaking, listening,non-verbal communication and business writing.Additional topics include research methods,employment preparation, participativecommunication and business-media relations.Falls and Springs. Prerequisite(s): EN 1200.(WRIT)(WRCO)BU 2440 Business, Ethics, andSociety3 creditsAn analysis of the role of social responsibilityand ethical standards in the corporate decisionmakingprocess. Students develop the abilityto identify ethical issues and apply a decisionmakingorientation that balances concern forcorporate performance and social responsibility.Emphasis on government regulation, pollution,consumerism, globalization and humanresource management issues. Includes a communityservice learning component providingstudents with an opportunity to demonstratesocial responsibility. Falls and Springs.BU 2450 Principles of Marketing 3 creditsPresents an overview of the complete rangeof marketing activities and the role of marketingin our economic and social structure.Attention is given to the planning, distribution,pricing and promotion of goods and servicesto consumer and industrial markets. Falls andSprings.BU 2480 Business Law 3 creditsLaw is an external boundary that acts as a checkon the individual or the institution. By surveyingthe scope of administrative, criminal, civiland Constitutional law through common lawand statutes, as they relate to institutions andpeople in the workplace, a working knowledgeof relationships and legal conduct is mastered.Covered are topics in torts, contracts, property,employment, business organizations and theConstitution. Falls and Springs.BU 2500 InternationalManagement 3 creditsA study of the international dimensions ofmanagement and the opportunities and challengesof managing in a global environment.Encourages students to develop a global perspectiveand to apply cross-cultural managementskills in a diverse work environmentat both the interpersonal and organizationallevels. Emphasis on the cultural environment,planning and organizing of internationaloperations, human resource managementin international settings and organizationalchange and development in a multinationalcorporation. A variety of instructional methodsare used including lectures, cases, videos,skill-building exercises, simulations, writingassignments, internet/web-based research andcurrent event presentations and news mappings.Falls. (GLOB)(GACO)BUDI 2650 Career Exploration 3 creditsDesigned to acquaint students with the characteristicsand expectations of the work worldin the 21st century, including coverage of jobinsecurity, the importance of developing andmaintaining marketable skills through lifelonglearning and the critical importance ofethical and professional behavior in gainingemployment and avoiding layoff. Includesself-assessments of personal interests andabilities using the Choices 2005 computerprogram available to all PSU students, andexploration of appropriate college majors andpossible occupations based upon the student’sinterests and abilities. Emphasis is on teachingstudents to use commonly available Internetsources to gather relevant information to helpthem to make career decisions over the courseof their working lives. Relevant to students ofall majors with all varieties of career interests.Falls and Springs. (SSDI)BU 3050 Special Topics inMarketing3 creditsContemporary marketing topics are definedand explored. The topics to be discussed willbe announced prior to offering and will focuson issues not normally covered in catalogedcourses. Students may repeat this course whenoffered under a different topic title. Falls andSprings. Prerequisite(s): BU 2450.BU 3110 IntermediateAccounting I 3 creditsFinancial accounting in depth with emphasison theory. Course work develops theory andthe adherence to ruling by FASB and the APB.Balance Sheet, Income Statement, Assets andCurrent Liabilities. BU 3110 must be takenbefore BU 3120. Falls. Prerequisite(s): BU 1150and BU 2260.BU 3120 IntermediateAccounting II 3 creditsFinancial accounting in depth with emphasison theory. Course work develops theory andthe adherence to ruling by FASB and the APB.Liabilities, Equity, Statement of Changes inFinancial Position. BU 3110 must be takenbefore BU 3120. Springs. Prerequisite(s): BU3110.BU 3140 Cost Accounting 3 creditsBuilds on BU 2260. Study of the cost accountinginformation system that generates costdata for product costing, decision-makingand performance evaluation. Topics include:process costing, variable costing, cost allocations,multiple product decisions, inventorymanagement, standard costs, cost and revenuevariances, transfer pricing, decisions underuncertainty. Springs. Prerequisite(s): BU 1150,BU 2260, MA 2200.BU 3170 Income Taxes 3 creditsAn introductory course in Federal income taxlaw relating to individuals and businesses,including proprietorship, partnership andcorporation. Topics include: gross income,deductions, losses, tax credits, property transactions,deferred compensation, tax planning,preparation of tax returns. Falls. Prerequisite(s):BU 1150 and BU 2260.BU 3180 Human ResourceManagement 3 creditsAn analysis of the basic personnel functions ofrecruitment, selection, placement, job design,performance appraisal, compensation andemployee training and development. Thesefunctions are considered within the contextof government regulation and varied administrativeconcerns, such as equal opportunityemployment, safety, pensions and other benefitplans. Falls and Springs. Prerequisite(s):BU 3420.BU 3190 Management Science 3 creditsAn applications-oriented course focusing onthe selection and use of the computationaltools of management science as applied tooperational problems. Emphasis is on problemfinding, formatting and solution rather thanthe derivation and development of the specificcomputational technique being considered.Topics to be considered include linear pro-242 Plymouth State University Academic Catalog 2007–2008