Business Administration Courses
Please note that the frequency of course offerings below is subject to change without notice, because of changes in faculty availability, sabbaticals and leaves, and other circumstances. Please consult the latest Schedule of Classes (and supplement), myBerea, revisions to online Catalog, and/or the Director of General Education to determine if a course will be offered during a certain term or year, especially if Satisfactory Academic Progress (SAP) is a factor.
BUS 120
Accounting I
Prerequisites: Completion or waiver of MAT 012; first-year or sophomore standing preferred
Offered: Typically Fall and Spring terms
Introduction to accounting processes, the accounting cycle, balance sheets, income statements, and related elements. Practical Reasoning (PR).
Offered: Typically Fall and Spring terms
Introduction to accounting processes, the accounting cycle, balance sheets, income statements, and related elements. Practical Reasoning (PR).
1 Course Credit
BUS 130
Accounting II
Prerequisites: BUS 120; first-year or sophomore standing preferred
Offered: Typically Fall and Spring terms
Introduction to analysis, including funds flow, cash flow, capital expenditures, budgeting, cost systems, volume relationships, price levels, consolidation, tax, financial statements analysis, and like topics.
Offered: Typically Fall and Spring terms
Introduction to analysis, including funds flow, cash flow, capital expenditures, budgeting, cost systems, volume relationships, price levels, consolidation, tax, financial statements analysis, and like topics.
1 Course Credit
BUS 186
Special Topics
Prerequisites: Determined by instructor
Offered: Typically as student interest and faculty availability allow
A course designed to meet the particular interests of student and faculty. Topics vary from year to year. See course description in the "Schedule of Classes."
Offered: Typically as student interest and faculty availability allow
A course designed to meet the particular interests of student and faculty. Topics vary from year to year. See course description in the "Schedule of Classes."
1/2 to 1 Course Credit
BUS 240
Business Law
Prerequisites: GSTR 210; sophomore or junior standing preferred
Offered: Typically every Fall and Spring terms
Introduces the legal relationships, analysis, and principles that are basic to business. Cases from law of contracts, agency, and negotiable instruments.
Offered: Typically every Fall and Spring terms
Introduces the legal relationships, analysis, and principles that are basic to business. Cases from law of contracts, agency, and negotiable instruments.
1 Course Credit
BUS 257
Consumer Behavior
Prerequisites: GSTR 210; sophomore or junior standing preferred
Offered: Typically every Spring Term
A study of the major factors influencing consumer behavior and the managerial uses of models of consumer decision making. Examination of the social, psychological, and economic factors of buying behavior that are identified by alternative models of consumer decision making. Emphasis is on the use of consumer-behavior models in the development of marketing strategies. Social Science Perspective.
Offered: Typically every Spring Term
A study of the major factors influencing consumer behavior and the managerial uses of models of consumer decision making. Examination of the social, psychological, and economic factors of buying behavior that are identified by alternative models of consumer decision making. Emphasis is on the use of consumer-behavior models in the development of marketing strategies. Social Science Perspective.
1 Course Credit
BUS 286
Special Topics
Prerequisites: Determined by instructor
Offered: Typically as student interest and faculty availability allow
A course designed to meet the particular interests of student and faculty. Topics vary from year to year. See course description in the "Schedule of Classes."
Offered: Typically as student interest and faculty availability allow
A course designed to meet the particular interests of student and faculty. Topics vary from year to year. See course description in the "Schedule of Classes."
1/2 to 1 Course Credit
BUS 315
Management
Prerequisite: BUS 120 or ECO 102; or permission of instructor
Offered: Typically Fall and Spring terms
An interdisciplinary consideration of the function of management in organizations with emphasis on business. Considers systems and theories, including environments, structure and processes, decision-making, planning and change, and like topics.
Offered: Typically Fall and Spring terms
An interdisciplinary consideration of the function of management in organizations with emphasis on business. Considers systems and theories, including environments, structure and processes, decision-making, planning and change, and like topics.
1 Course Credit
BUS 323
Income Tax
Prerequisite: BUS 130
Offered: Typically every third regular term (next offered Spring 2010).
Study of Internal Revenue Code. Emphasizes problems of determining and reporting income and expenses of individuals and small businesses.
Offered: Typically every third regular term (next offered Spring 2010).
Study of Internal Revenue Code. Emphasizes problems of determining and reporting income and expenses of individuals and small businesses.
1 Course Credit
BUS 324
Managerial Accounting
Prerequisite: BUS 130
Offered: Typically every third regular term (next offered Fall 2009, as an exception, then begins every third regular term rotation with Fall 2010)
The utilization of accounting in management processes. Emphasis on cost-accounting systems, budgeting, responsibility accounting, differential accounting, and capital budgeting.
Offered: Typically every third regular term (next offered Fall 2009, as an exception, then begins every third regular term rotation with Fall 2010)
The utilization of accounting in management processes. Emphasis on cost-accounting systems, budgeting, responsibility accounting, differential accounting, and capital budgeting.
1 Course Credit
BUS 326
Intermediate Accounting I
Prerequisite: BUS 130
Offered: Typically every Fall Term
An in-depth study of financial accounting topics and reporting practices. Broad topics of interest include financial accounting functions, basic theory, asset recognition, valuation, and measurement. Emphasis is placed on the development of problem-solving ability in a complex environment.
Offered: Typically every Fall Term
An in-depth study of financial accounting topics and reporting practices. Broad topics of interest include financial accounting functions, basic theory, asset recognition, valuation, and measurement. Emphasis is placed on the development of problem-solving ability in a complex environment.
1 Course Credit
BUS 327
Intermediate Accounting II
Prerequisite: BUS 326
Offered: Typically every Spring Term
An in-depth study of financial accounting topics and reporting practices. Broad topics of interest include liability recognition and measurement, stockholder's equity, dilutive securities and investments, issues related to income measurement, and preparation and analysis of financial statements. Continued emphasis on the development of problem-solving ability in a complex environment.
Offered: Typically every Spring Term
An in-depth study of financial accounting topics and reporting practices. Broad topics of interest include liability recognition and measurement, stockholder's equity, dilutive securities and investments, issues related to income measurement, and preparation and analysis of financial statements. Continued emphasis on the development of problem-solving ability in a complex environment.
1 Course Credit
BUS 345
Human Resources Management
Prerequisites: Junior or senior standing preferred
Offered: Typically every third regular term (next offered Fall 2009)
Introduction to the human-resource function in organizations, with emphasis on business. Considers human-resource planning, employee rights and obligations, job analysis, recruitment, career dynamics, training, compensation, labor, government relations, and other topics.
Offered: Typically every third regular term (next offered Fall 2009)
Introduction to the human-resource function in organizations, with emphasis on business. Considers human-resource planning, employee rights and obligations, job analysis, recruitment, career dynamics, training, compensation, labor, government relations, and other topics.
1 Course Credit
BUS 346
Investment Analysis
Prerequisites: BUS 130 and ECO 250; junior or senior standing preferred
Offered: Typically every third regular term (next offered Fall 2009)
An investigation of investment strategies involving the integration of modern portfolio theory and capital market theory with traditional fundamental and technical analysis. Descriptive information about the investment environment is included, as well as recent theoretical developments made toward understanding how capital markets function, how prices of investment instruments are determined, and how a balance is struck between risk and return.
Offered: Typically every third regular term (next offered Fall 2009)
An investigation of investment strategies involving the integration of modern portfolio theory and capital market theory with traditional fundamental and technical analysis. Descriptive information about the investment environment is included, as well as recent theoretical developments made toward understanding how capital markets function, how prices of investment instruments are determined, and how a balance is struck between risk and return.
1 Course Credit
BUS 363
Marketing
Prerequisites: GSTR 210 AND ECO 102, or permission of instructor; sophomore or junior standing preferred
Offered: Typically Fall and Spring terms
Introduction to business and cultural environment, ethics, research, segmentation, and other topics. Consideration of product, price, promotion, distribution, and other functions.
Offered: Typically Fall and Spring terms
Introduction to business and cultural environment, ethics, research, segmentation, and other topics. Consideration of product, price, promotion, distribution, and other functions.
1 Course Credit
BUS 364
Production & Operations Mgt
Prerequisites: MAT 115 (or waiver); computer competency requirement met; either ECO 250 or TEC 352; OR permission of instructor
Offered: Typically every third regular term (next offered Spring 2010)
Surveys management of the production function of organizations, with emphasis on business and service. Considers the production function, analytic methods, capacity, location, job design, and operations.
Offered: Typically every third regular term (next offered Spring 2010)
Surveys management of the production function of organizations, with emphasis on business and service. Considers the production function, analytic methods, capacity, location, job design, and operations.
1 Course Credit
BUS 366
Financial Management
Prerequisites: BUS 130 and ECO 250; junior (preferred) or senior standing
Offered: Typically Fall and Spring terms
An investigation into the nature, scope, and method of managerial finance. Emphasis is placed on developing concepts and techniques necessary for making financing and investing decisions. Financial analysis, financial planning and control, working capital management, and capital budgeting are topics of interest. Issues relating to optimal capital structure, dividend policy, and the cost of capital are also included.
Offered: Typically Fall and Spring terms
An investigation into the nature, scope, and method of managerial finance. Emphasis is placed on developing concepts and techniques necessary for making financing and investing decisions. Financial analysis, financial planning and control, working capital management, and capital budgeting are topics of interest. Issues relating to optimal capital structure, dividend policy, and the cost of capital are also included.
1 Course Credit
BUS 367
Marketing Research
Prerequisites: BUS 363 and ECO 250 or MAT 104
Offered: Typically every third regular term (next offered Fall 2009)
This course is designed to introduce the various research methods used to collect and evaluate information for marketing decision making. The course will look at both qualitative and quantitative methods of gathering data, analyzing it, and reporting findings. Individual and group projects will be used to allow students to experience the marketing-research process.
Offered: Typically every third regular term (next offered Fall 2009)
This course is designed to introduce the various research methods used to collect and evaluate information for marketing decision making. The course will look at both qualitative and quantitative methods of gathering data, analyzing it, and reporting findings. Individual and group projects will be used to allow students to experience the marketing-research process.
1 Course Credit
BUS 368
Intermediate Corporate Finance
Prerequisites: BUS 366; junior or senior standing preferred
Offered: Typically every third regular term (next offered Spring 2010)
A case-based intermediate financial-management course emphasizing the application of theory and practice to financial decision making. Finance topics introduced in BUS 366 are covered in greater depth in this course. Emphasis is placed on the interrelatedness and multi?disciplinary nature of various finance topics. The course includes such topics as capital budgeting, capital structure, working capital management, cost of capital, and mergers.
Offered: Typically every third regular term (next offered Spring 2010)
A case-based intermediate financial-management course emphasizing the application of theory and practice to financial decision making. Finance topics introduced in BUS 366 are covered in greater depth in this course. Emphasis is placed on the interrelatedness and multi?disciplinary nature of various finance topics. The course includes such topics as capital budgeting, capital structure, working capital management, cost of capital, and mergers.
1 Course Credit
BUS 386
Special Topics
Prerequisites: Determined by instructor
Offered: Typically as student interest and faculty availability allow
A course designed to meet the particular interests of student and faculty. Topics vary from year to year. See course description in the "Schedule of Classes."
Offered: Typically as student interest and faculty availability allow
A course designed to meet the particular interests of student and faculty. Topics vary from year to year. See course description in the "Schedule of Classes."
1/2 to 1 Course Credit
BUS 390A
Independent Study
Prerequisite: Sophomore or junior standing for 390; senior standing for 490
Offered: Typically as student interest and faculty availability allow
A course initiated, directed, and organized by the student. All such courses are to be supported by a faculty sponsor, second reader, academic adviser, Department Chairperson, and possibly others. Course proposals must meet the approval of the Coordinator of Advising (the Academic Program Council liaison). Will be registered by the Office of Academic Services as 390/490A if approved to meet the Active Learning Experience (ALE) or as 390/490B if approved as non-ALE.
Offered: Typically as student interest and faculty availability allow
A course initiated, directed, and organized by the student. All such courses are to be supported by a faculty sponsor, second reader, academic adviser, Department Chairperson, and possibly others. Course proposals must meet the approval of the Coordinator of Advising (the Academic Program Council liaison). Will be registered by the Office of Academic Services as 390/490A if approved to meet the Active Learning Experience (ALE) or as 390/490B if approved as non-ALE.
1 Course Credit
BUS 390B
Independent Study w/o ALE
Prerequisite: Sophomore or junior standing for 390; senior standing for 490
Offered: Typically as student interest and faculty availability allow
A course initiated, directed, and organized by the student. All such courses are to be supported by a faculty sponsor, second reader, academic adviser, Department Chairperson, and possibly others. Course proposals must meet the approval of the Coordinator of Advising (the Academic Program Council liaison). Will be registered by the Office of Academic Services as 390/490A if approved to meet the Active Learning Experience (ALE) or as 390/490B if approved as non-ALE.
Offered: Typically as student interest and faculty availability allow
A course initiated, directed, and organized by the student. All such courses are to be supported by a faculty sponsor, second reader, academic adviser, Department Chairperson, and possibly others. Course proposals must meet the approval of the Coordinator of Advising (the Academic Program Council liaison). Will be registered by the Office of Academic Services as 390/490A if approved to meet the Active Learning Experience (ALE) or as 390/490B if approved as non-ALE.
1 Course Credit
BUS 395
Internship
Prerequisite: Sophomore, junior, or senior standing
Offered: Typically every term
An experiential learning experience individually designed for students with a special academic interest requiring integration of classroom learning with practical experience. Includes on-campus seminars with academic sponsors, as well as non-classroom experience. One to three course credits in one 14-week term or one course credit in Short Term may be taken in Internships. Requires the approval of two faculty sponsors and the Program assumes the responsibility for determining credit allowance. The Coordinator of Internships gives final approval for Internship proposals. This course may be used to meet the Active Learning Experience (ALE) requirement.
Offered: Typically every term
An experiential learning experience individually designed for students with a special academic interest requiring integration of classroom learning with practical experience. Includes on-campus seminars with academic sponsors, as well as non-classroom experience. One to three course credits in one 14-week term or one course credit in Short Term may be taken in Internships. Requires the approval of two faculty sponsors and the Program assumes the responsibility for determining credit allowance. The Coordinator of Internships gives final approval for Internship proposals. This course may be used to meet the Active Learning Experience (ALE) requirement.
1/2 to 3 Course Credits
BUS 397A
Team Initiated Study
Prerequisite: Sophomore or junior standing for 397; senior standing for 497
Offered: Typically as student interest and faculty availability allow
A course initiated, directed, and organized by two or more students who have a similar interest in the topic proposed. All such courses are to be supported by a faculty sponsor, second reader, academic adviser, Program Director, and possibly others. Course proposals must meet the approval of the Coordinator of Advising (the Academic Program Council liaison). Will be registered by the Office of Academic Services as 397/497A if approved to meet the Active Learning Experience (ALE) or as 397/497B if approved as non-ALE.
Offered: Typically as student interest and faculty availability allow
A course initiated, directed, and organized by two or more students who have a similar interest in the topic proposed. All such courses are to be supported by a faculty sponsor, second reader, academic adviser, Program Director, and possibly others. Course proposals must meet the approval of the Coordinator of Advising (the Academic Program Council liaison). Will be registered by the Office of Academic Services as 397/497A if approved to meet the Active Learning Experience (ALE) or as 397/497B if approved as non-ALE.
1 Course Credit
BUS 397B
Team Initiated Study w/o ALE
Prerequisite: Sophomore or junior standing for 397; senior standing for 497
Offered: Typically as student interest and faculty availability allow
A course initiated, directed, and organized by two or more students who have a similar interest in the topic proposed. All such courses are to be supported by a faculty sponsor, second reader, academic adviser, Program Director, and possibly others. Course proposals must meet the approval of the Coordinator of Advising (the Academic Program Council liaison). Will be registered by the Office of Academic Services as 397/497A if approved to meet the Active Learning Experience (ALE) or as 397/497B if approved as non-ALE.
Offered: Typically as student interest and faculty availability allow
A course initiated, directed, and organized by two or more students who have a similar interest in the topic proposed. All such courses are to be supported by a faculty sponsor, second reader, academic adviser, Program Director, and possibly others. Course proposals must meet the approval of the Coordinator of Advising (the Academic Program Council liaison). Will be registered by the Office of Academic Services as 397/497A if approved to meet the Active Learning Experience (ALE) or as 397/497B if approved as non-ALE.
1 Course Credit
BUS 398
Directed Study
Prerequisites: Will vary, but always will include permission of instructor
Offered: Typically on a limited basis as student interest and faculty availability allow
A course organized and directed by faculty and approved by the Department Chairperson to meet the particular interests and/or needs of specific students.
Offered: Typically on a limited basis as student interest and faculty availability allow
A course organized and directed by faculty and approved by the Department Chairperson to meet the particular interests and/or needs of specific students.
1 Course Credit
BUS 427
Accounting Theory
Prerequisite: BUS 130
Offered: Typically as student interest and faculty availability allow
A consideration of theoretical methodologies and frameworks, valuation concepts, flow problems, income statement and balance sheet accounts, disclosure, and other topics.
Offered: Typically as student interest and faculty availability allow
A consideration of theoretical methodologies and frameworks, valuation concepts, flow problems, income statement and balance sheet accounts, disclosure, and other topics.
1 Course Credit
BUS 437
Introduction to Auditing
Prerequisites: BUS 327
Offered: Typically every third regular term (next offered Fall 2009)
Emphasis is placed on standards, objectives, procedures, and professional judgment. Further consideration is given to auditor's legal liability, professional ethics, and reliance on the auditor's professional opinion.
Offered: Typically every third regular term (next offered Fall 2009)
Emphasis is placed on standards, objectives, procedures, and professional judgment. Further consideration is given to auditor's legal liability, professional ethics, and reliance on the auditor's professional opinion.
1 Course Credit
BUS 475
Strategic Management
Prerequisite: BUS 315, 363, and 366
Offered: Typically Fall and Spring terms
An examination of the function of strategic management in organizations with emphasis on business. Using the case method, this course considers global perspectives, environments, strategies, competition, governance structure and controls, leadership and entrepreneurship, and like topics.
Offered: Typically Fall and Spring terms
An examination of the function of strategic management in organizations with emphasis on business. Using the case method, this course considers global perspectives, environments, strategies, competition, governance structure and controls, leadership and entrepreneurship, and like topics.
1 Course Credit
BUS 486
Special Topics
Prerequisites: Determined by instructor
Offered: Typically as student interest and faculty availability allow
A course designed to meet the particular interests of student and faculty. Topics vary from year to year. See course description in the "Schedule of Classes."
Offered: Typically as student interest and faculty availability allow
A course designed to meet the particular interests of student and faculty. Topics vary from year to year. See course description in the "Schedule of Classes."
1/2 to 1 Course Credit
BUS 490A
Independent Study
Prerequisite: Sophomore or junior standing for 390; senior standing for 490
Offered: Typically as student interest and faculty availability allow
A course initiated, directed, and organized by the student. All such courses are to be supported by a faculty sponsor, second reader, academic adviser, Department Chairperson, and possibly others. Course proposals must meet the approval of the Coordinator of Advising (the Academic Program Council liaison). Will be registered by the Office of Academic Services as 390/490A if approved to meet the Active Learning Experience (ALE) or as 390/490B if approved as non-ALE.
Offered: Typically as student interest and faculty availability allow
A course initiated, directed, and organized by the student. All such courses are to be supported by a faculty sponsor, second reader, academic adviser, Department Chairperson, and possibly others. Course proposals must meet the approval of the Coordinator of Advising (the Academic Program Council liaison). Will be registered by the Office of Academic Services as 390/490A if approved to meet the Active Learning Experience (ALE) or as 390/490B if approved as non-ALE.
1 Course Credit
BUS 490B
Independent Study w/o ALE
Prerequisite: Sophomore or junior standing for 390; senior standing for 490
Offered: Typically as student interest and faculty availability allow
A course initiated, directed, and organized by the student. All such courses are to be supported by a faculty sponsor, second reader, academic adviser, Department Chairperson, and possibly others. Course proposals must meet the approval of the Coordinator of Advising (the Academic Program Council liaison). Will be registered by the Office of Academic Services as 390/490A if approved to meet the Active Learning Experience (ALE) or as 390/490B if approved as non-ALE.
Offered: Typically as student interest and faculty availability allow
A course initiated, directed, and organized by the student. All such courses are to be supported by a faculty sponsor, second reader, academic adviser, Department Chairperson, and possibly others. Course proposals must meet the approval of the Coordinator of Advising (the Academic Program Council liaison). Will be registered by the Office of Academic Services as 390/490A if approved to meet the Active Learning Experience (ALE) or as 390/490B if approved as non-ALE.
1 Course Credit
BUS 495
Internship
Prerequisite: Sophomore, junior, or senior standing
Offered: Typically every term
An experiential learning experience individually designed for students with a special academic interest requiring integration of classroom learning with practical experience. Includes on-campus seminars with academic sponsors, as well as non-classroom experience. One to three course credits in one 14-week term or one course credit in Short Term may be taken in Internships. Requires the approval of two faculty sponsors and the Program assumes the responsibility for determining credit allowance. The Coordinator of Internships gives final approval for Internship proposals. This course may be used to meet the Active Learning Experience (ALE) requirement.
Offered: Typically every term
An experiential learning experience individually designed for students with a special academic interest requiring integration of classroom learning with practical experience. Includes on-campus seminars with academic sponsors, as well as non-classroom experience. One to three course credits in one 14-week term or one course credit in Short Term may be taken in Internships. Requires the approval of two faculty sponsors and the Program assumes the responsibility for determining credit allowance. The Coordinator of Internships gives final approval for Internship proposals. This course may be used to meet the Active Learning Experience (ALE) requirement.
1/2 to 3 Course Credits
BUS 497A
Team Initiated Study
Prerequisite: Sophomore or junior standing for 397; senior standing for 497
Offered: Typically as student interest and faculty availability allow
A course initiated, directed, and organized by two or more students who have a similar interest in the topic proposed. All such courses are to be supported by a faculty sponsor, second reader, academic adviser, Program Director, and possibly others. Course proposals must meet the approval of the Coordinator of Advising (the Academic Program Council liaison). Will be registered by the Office of Academic Services as 397/497A if approved to meet the Active Learning Experience (ALE) or as 397/497B if approved as non-ALE.
Offered: Typically as student interest and faculty availability allow
A course initiated, directed, and organized by two or more students who have a similar interest in the topic proposed. All such courses are to be supported by a faculty sponsor, second reader, academic adviser, Program Director, and possibly others. Course proposals must meet the approval of the Coordinator of Advising (the Academic Program Council liaison). Will be registered by the Office of Academic Services as 397/497A if approved to meet the Active Learning Experience (ALE) or as 397/497B if approved as non-ALE.
1 Course Credit
BUS 497B
Team Initiated Study w/o ALE
Prerequisite: Sophomore or junior standing for 397; senior standing for 497
Offered: Typically as student interest and faculty availability allow
A course initiated, directed, and organized by two or more students who have a similar interest in the topic proposed. All such courses are to be supported by a faculty sponsor, second reader, academic adviser, Program Director, and possibly others. Course proposals must meet the approval of the Coordinator of Advising (the Academic Program Council liaison). Will be registered by the Office of Academic Services as 397/497A if approved to meet the Active Learning Experience (ALE) or as 397/497B if approved as non-ALE.
Offered: Typically as student interest and faculty availability allow
A course initiated, directed, and organized by two or more students who have a similar interest in the topic proposed. All such courses are to be supported by a faculty sponsor, second reader, academic adviser, Program Director, and possibly others. Course proposals must meet the approval of the Coordinator of Advising (the Academic Program Council liaison). Will be registered by the Office of Academic Services as 397/497A if approved to meet the Active Learning Experience (ALE) or as 397/497B if approved as non-ALE.
1 Course Credit
BUS 498
Directed Study
Prerequisites: Will vary, but always will include permission of instructor
Offered: Typically on a limited basis as student interest and faculty availability allow
A course organized and directed by faculty and approved by the Department Chairperson to meet the particular interests and/or needs of specific students.
Offered: Typically on a limited basis as student interest and faculty availability allow
A course organized and directed by faculty and approved by the Department Chairperson to meet the particular interests and/or needs of specific students.
1 Course Credit
Notice and Disclaimer
This online publication is the official text of the Berea College Catalog & Student Handbook. Berea College reserves the right to amend, revise, or modify content within this publication at any time.
Effective Date: 9-1-2009
Approved by: Rita Fox
