Introduction to accounting principles and procedures necessary to complete the accounting cycle. The course includes journals, ledgers and financial statements. Accounting for merchandising transactions, control of cash, internal control and payroll. Course includes computerized accounting applications.

4 Class Hours

An expansion of the fundamental concepts and procedures of accounting. The course includes inventory valuation, receivables, payables and cash flows. The acquisition, depreciation and disposal of plant assets. Accounting methods and procedures relating to partnerships and the corporate form of business organization. Manufacturing with emphasis on the special problems and additional accounting procedures to measure, control, and report factory production costs. Course includes computerized accounting application.

4 Class Hours; Prerequisite: BUS 100 Accounting I or BUS 111 Financial Accounting.

An introduction to college life for the beginning student in the Business Department. College and Departmental policies and procedures, academic advisement and registration, study skills, learning styles, transfer and employment opportunities, college resources (including the library,) and topics in health and fitness.

1 Class Hour

Introduction to basic accounting procedures. Topics include journals and ledgers, fundamental financial statements, cash and credit transactions, internal control over cash, bank reconciliation and the adjustment to cash, merchandise transactions and special journals, estimating and recording credit losses, payroll procedures, and journal entries. Includes a major project using the computerized accounting program Quickbooks Pro. (May not be used as a prerequisite for BUS 101, see BUS 100.)

4 Class Hours

General background of modern business practices through the study of organization and management, production, human resources, accounting and finance, marketing, and the information needed for control and management decisions in business and society.

3 Class Hours

A comprehensive introduction to financial accounting concepts and techniques intended to provide a basic understanding of the accounting cycle, elements of financial statements, and interpretations. Elements examined include the creation of financial statements, accounting as an information system, accrual concepts, merchandising operations, inventory, internal control, cash, receivables, long-lived assets, liabilities, stockholders' equity, investments, cash flows, and financial analysis.

4 Class Hours

Quantitative analysis of contemporary business problems. The course includes percentages, ratios, markup/markdown, cash and trade discounts. Simple and compound interest, consumer credit and insurance. Present value, future value, and annuities. An introduction to statistics and graphical analysis.

3 Class Hours

Designed for students who are considering a new business venture. Emphasis is placed on exploring and identifying what entrepreneurship is, understanding the challenges of entrepreneurship, recognizing and analyzing business opportunities, start-up issues, marketing, management, capital acquisition, forms of business organization, and other issues of relevance to the new entrepreneur.

4 Class Hours

Entrepreneurship Law is designed introduce the student to the constantly changing legal environment surrounding the operation of a business entity. The course will explore the nature of entrepreneurship and the role of the entrepreneur in society. The material will exqamine the formation, financing, and management of the entity from a legal prespective. Various laws, both state and federal, will be explored to determine their impact upon the business entity. Course will include textual readings, case analysis, case studies and projects.

3 Class Hours

Concepts and mechanics of measures of central tendency, measures of dispersion, probability, sampling theory, estimation, hypothesis testing, regression and correlation and other sttaistical techniques as they relate to general problems in business and economics.

3 Class Hours; Prerequisite: MAT 092 Foundations for College Mathematics II or equivalent (course one high school math).

An overview of the social, cultural, political, and economic factors that influence the trade related interaction of nations and the operations of global business enterprises. Trade theory, economic integration, global sourcing, export-import basics, cultural awareness, and other current topics relating to international business will be covered.

Law as an evolutionary and democratic process. Topics include torts and criminal law, court structure, ethical issues in business, administrative law, law-of contracts, legal principles of agency, employment rights and an introduction to business organizations including partnerships.

3 Class Hours

The law governing the negotiation or transfer of commercial paper, law of sales, law of personal and real property, bailments, insurance, landlord-tenant relationships and an introduction to corporate law. This course is included in the campus general education requirements as a writing emphasis course.

3 Class Hours; Prerequisite: BUS 118 Business Law I and ENG 110.

Nature, detection, investigation of fraud in organizations of all types and sizes. Forensic accounting techniques and methods for investigation, inquiry and recognition. Also includes examination of fraud related to consumers, bankruptcy, divorce, taxes and identity theft. This course may use computer simulations and outside speakers.

3 Class Hours;

Emphasizes the development of how people make purchase decisions in the marketplace. Consumer decision making, learning, brand loyalty and market segmentation.

3 Class Hours

Techniques involved in planning, organization, control and operation of diverse retail establishments. Trading area analysis, warehousing, inventory control, customer relations. Case studies, field trips.

3 Class Hours; Prerequisite: BUS 264 Retailing.

Guidelines for financial planning regarding long-term and short-term installments buying, i.e., homes, autos, etc., credit, insurances, taxes, savings, budgeting, and investments in real estate, stocks, bonds, IRA's, mutual funds, money market accounts, etc.

3 Class Hours

In depth study of investing in the electronic age. Selection, analysis, and valuation of stocks, Mutual Funds, REIT's, Unit Investment Trusts, Fixed Income Securities, Government Securities, Options, futures, and retirement/pension choices. Non-Financial Assets such as collectibles and precious metals as tools of investing. Using the Internet to gather investment information.

Introductory study of Marketing as an art and a science. Analysis of the basic principles and practices necessary to complete the marketing cycle effectively. Marketing of goods and services, from conception of the original product idea to delivery to the ultimate consumer. Marketing mix, marketing concept, environmental and societal constraints. Lecture, discussion, cases.

3 Class Hours

Introductory study of marketing for organizations that operate in the pubic interest without a profit motive. Analysis of the differences and similarities of profitoriented and non-profit marketing. Emphasis of the exchange process, marketing concept, and environmental and societal constraints. This course is designed to assist non-profit organizations or individuals in applying the appropriate marketing concepts and strategies to generate adequate financial and public support. Lecture, cases, and discussions.

3 Class Hours

Principles of sales with practical application. Steps leading to a successful sale - prospecting, planning and delivering, dramatizing, handling objections, closing, building good will. Development and presentation of a complete procedure for a product or service. Closed-circuit television used to critique sales presentations.

3 Class Hours

Designed to meet New York state requirements for licensure as a real estate salesperson. Land use regulation, law of contracts, real estate instruments, real estate mathematics, real estate finance, closing and closing costs, brokerage and the law of agency, valuation and listing procedures, license law and ethics, human rights and fair housing.

3 Class Hours

Designed to meet New York state requirements for licensure as a real estate broker. Land use regulation, operation of a real estate broker's office, general business law construction, subdivision and development, leases and agreements, liens and easements, taxes and assessments, investment property, property management, condominiums and cooperatives, appraisal, advertising, rent regulations.

3 Class Hours; Prerequisite: BUS 163 Real Estate for Salespersons.

Comprehensive survey of insurance. Fire, marine, automobile, owner liability, burglary, boiler, machinery, accident and health, fidelity and surety insurance, insurance law and duties of the agent. Designed to meet prelicensing requirements for the N.Y.S. property and casualty insurance license. Course offered based on student demand and may not be offered every semester.

7 Class Hours

Prepares students to complete New York State licensing exams in life, accident, and health insurance. Life Insurance Principles, Uses, Insurance Contracts, Group Insurance, Annuities, Social Security Programming, Laws on Insurance, Accident & Health Necessity, Accident & Health Insurance Terminology, Accident & Health Risk Selection, Types of Accident & Health Policies, Statutory Plans, Types of Accident & Health Carriers, Types of Accident & Health Coverage, Statutory Policy Provision, Agency Duties & Responsibilities.

2 Class Hours

In depth examination of the internet and how It is used by modern business. Use of tools such as browsers, e-mail, FTP, and website construction software. Strategic issues in the design of an effective business website, including the construction of an actual site. Discussion of contemporary issues and trends.

3 Class Hours

This course is designed for individuals who will be selling only investment company products (eg. mutual funds, money market funds) and variable contracts for an NASD (National Association of Securities Dealer) broker-dealer or a bank affiliate. The Series 6/Series 63 course will effectively prepare them for the qualifying exams (Series 6-Federal, Series 63-NYS). Requires broker/dealer sponsorship to sit for federal/state exams.

3 Class Hours, 1 Laboratory Hour.

Designed for students without previous exposure to the financial industry chosen. Student will observe and study operations, policies and procedures performed by employees in various settings (private, public agencies, commercial corporations, etc.) Emphasis placed on client, professional support and competition interaction (both front and back office). Students may be placed with companies specializing in Financial Planning/Investing and/or Personal and Business Life and Accident and Health Insurance and/or Pension and Benefits Administration. Final report integrating the practical and theoretical aspects of their experiences.

4 Class Hours; Prerequisite: 15 hours of course work, 9 in Business or permission of Instructor.

An introduction to individual federal income tax concepts and applications including tax policy considerations and the historical development of tax law. Develops the concepts of gross income, capital gains and losses, itemized deductions, employee expenses, deferred compensation, depreciation, property transactions, tax credits and tax planning. Emphasis on tax theory and practical application of theory by preparing returns manually and with tax preparation software.

3 Class Hours

An introduction to basic marketing principles and practices. Emphasis on global aspects of marketing, consumer understanding, identification of target markets, and basic elements of advertising on the Internet. An examination of how businesses design websites with specific emphasis on customer service and evaluation of customer responses.

3 Class Hours; Prerequisite: Prior knowledge of e-mail, Internet, and HTML recommended.

An intensive study of accounting theory and procedures. Emphasis on the balance sheet accounts and their inter-relationship with income statement accounts, the accounting process, and correction of errors. Advanced treatment of cash, receivables, and inventories.

4 Class Hours; Prerequisite: BUS 101 Accounting II.

A more advanced treatment of accounting for property, plant, equipment, intangible assets, current and long-term liabilities. Corporation accounting, funds flow reporting, financial statement analysis.

4 Class Hours; Prerequisite: BUS 200 Intermediate Accounting I.

This course will effectively prepare individuals to pass the General Securities nyse/nasd Registered Representative Examination. The Series 7 license permits individuals to engage in sales and trading activities related to a variety of products including stocks, bonds, mutual funds, municipal securities, options, and direct participation programs. Requires broker/dealer sponsorship to sit for federal/state exams.

3 Class Hours, 1 Laboratory Hour.

Nature and purpose of Cost Accounting and Cost Management. Examine job-order, process, operation, and activity-based costing environments and accounting systems. Accounting for the allocation of manufacturing overhead, common costs, and joint costs. Comparison of absorption, variable, and throughput costing methods. Constructing budgets, emphasizing the flexible budgeting system, and the “analysis of variances” methods.

4 Class Hours; Prerequisite: BUS 210 Managerial Accounting.

Further study of cost accounting principles. Comparison of absorption and variable costing methods. Construction of budgets with emphasis on the flexible budget. Analysis of variances in materials, labor, and overhead. Mix, quantity and yield variances are also examined in relationship to sales and production.

4 Class Hours; Prerequisite: BUS 205 Cost Accounting I.

A study of the overall production-related activities of a manufacturing firm. Topics include: project planning, capacity planning, scheduling, inventory management, MRP, JIT, CIM and TQM.

3 Class Hours

Accounting for managerial analysis and decision making, providing an analysis of accounting data useful in the planning and control functions of a firm. Study of cost concepts, break-even, cost estimation, differential accounting, responsibility accounting, capital budgeting.

4 Class Hours; Prerequisite: BUS 101 Accounting II or BUS 111 Financial Accounting.

Students will learn to research, develop and write a detailed business plan. Emphasis is placed on understanding the major sections of a business plan: Management and Organization Plan, Product/Service Plan, Marketing Plan and Financial Plan. In addition the identification and evaluation of resources available for small business funding will be explored. Students will be required to develp and present a business plan.

3 Class Hours; Prerequisite: BUS 113 Intro. to Entrepreneurship

A comprehensive survey of all aspects of customer service. Analysis of basic principles and practices leading to in-depth consideration of customer service specifics. Topics covered will include measuring customer satisfaction, managing customer service, telephone skills, handling difficult customers, and multicultural customer service. Other areas of customer service will be examined as current circumstances and areas of interest dictate. This course is the capstone course for the customer service certificate program, but is of value to anyone interested in building customer satisfaction and loyalty.

Working individually and/or in groups and by utilizing various research and analytical methods, students will be asked to develop selected components of an international business plan specific to a country or region. Critical analysis of current global issues related to business. Comparative study of business practices and environments in selected countries through the use of readings and the case study method.

3 Class Hours; Prerequisite: International Business major and BUS 116 or SOS 116 (International Business Environments), or permission of instructor.

Financial principles and procedures of capital management. Analysis of the relationship of finance to micro and macroeconomic factors such as inflation,business cycles, competition, and regulation. Emphasis on corporate goals and objectives as a determining factor in the choice of financial management policy. Financial ratios, cash budgeting, forecasting, leverage, working capital policy, capital markets, stocks and bonds, valuation, and other basic areas of finance.

3 Class Hours; Prerequisite: BUS 101 Accounting II or BUS 111 Financial Accounting, MAT 092 or Equivalent and CST 105 or Equivalent.

Development, economics, functions of advertising. Cost application, media, testing and research methods. Development of advertisements, copy and layout, methods and problems of reproduction. Planning the advertising campaigns with step-by-step developments. Lectures, discussions, demonstrations. Students are required to use the computer to generate graphics. BUS 141 Marketing is recommended as preparation for this course.

4 Class Hours

Methods of collecting and interpreting marketing information which affects marketing management. Specific applications to problem identification in market development, gauging market potential and implementation of research designs in the marketplace.

3 Class Hours

An examination of the complex and dynamic interaction between management and organized labor. Coverage will include the origin and growth of unions and emphasize the legal, managerial, economic, and human factors relevant to past and current labor/management relations. The contract negotiation process and internal union structure will also be covered along with other current and timely topics. Lecture, Discussion, Case Studies, and Case Law.

3 Class Hours

Senior capstone course which integrates various business subjects previously studied. Individual and team approach are utilized to analyze comprehensive marketing and management cases. A competitive computer based marketing simulation will give students a realistic view of the dynamic interaction of various marketing and management forces. This course is student centered and focuses on interpretation of marketing information and the development of critical thinking skills. Cases, computer simulation, discussion.

3 Class Hours; Prerequisite: BUS 141 Marketing, Non-marketing majors must have instructor's permission.

An introductory study of employment law. Emphasis on statutory interpretation, case law and the overall legal environment. Lecture, discussion, and legislation
intent will be discussed.

3 Class Hours

A comprehensive analysis of managerial theories as they relate to a changing social and economic environment. An integration of social sciences will be used to investigate functions. Different cultural management styles will also be analyzed.

3 Class Hours

Principles of managerial practices. Planning, organizing, directing and controlling. Exposes students to proper methods and techniques to achieve employee and job satisfaction. Topics covered include scientific management, behavioral theory and introduction to management science.

3 Class Hours

Acquisition, development, maintenance, and utilization of a workforce within an organization. Job Analysis, recruitment and selection, training and development, equal opportunity law, wage/benefit administration, and union-management relations are focus areas of this course. Other timely topics such as sexual harrassment and the current regulatory environment are examined as circumstances dictate. Lecture, cases, discussion.

3 Class Hours

An in-depth continuation of the study of concepts introduced in an introductory human resource management course. Focus will be on increasing the depth and breadth of students knowledge in specific HRM topics with an emphasis on current issues. This course will use a theoretical and practical approach to demonstrate the concepts and application of major topic areas such as; staffing, compensation management, public policy and the regulatory environment, human resource development, and collective bargaining. Additional topics will be addressed as circumstances dictate. Interactive learning is stressed through discussion, cases, and experiential exercises.

3 Lecture Hours per week; 3 Semester Credits; Prerequisite: BUS 248 Human Resource Management or Permission of the Instructor.

An overview designed for those interested in small business as owner-managers. Development of modern management techniques covering forms of organization, site acquisition and location, insurance, marketing, financing, pricing, break-even, permits, license and franchising.

3 Class Hours

The history and overview of Retailing and the growth of the Service Sector economy. Covers the changes occurring in the distribution of goods and services including the growth of franchises, direct marketing and service businesses. The changes in retail structures, i.e., the demise of urban centers and traditional department stores and the growth of shopping centers, malls, and specialty retailers, are central to this course.

3 Class Hours

Methods and skills for formal and informal business writing through the logical analysis of business case problems. Emphasis on utilizing the computer in the preparation, transmittal, and retrieval of business information and reports. Proper construction of business charts, graphs, tables, and graphics, using various computer software. Students learn to properly construct business letters, memos, bids, quotes, and other business reports and documents. Transmitting business reports using E-mail. Accessing and transmitting business information using the computer.

3 Class Hours

Computer-based accounting systems with emphasis on development and implementation. Topics will include: creation of a general ledger, establishment of accounts receivable and billing procedures, management of cash and current liabilities, and payroll accounting. Also to be addressed is the development of a variety of custom management reports. The course will be divided into two parts. During part one students will learn the tools necessary to implement an accounting system. Part two will consist of students working in teams to develop a system.

Prerequisite: BUS 200 or permission of instructor.

Cooperative education is available to students in the marketing management, marketing sales and accounting curricula. On-the-job experience may be obtained in such areas as retailing, banking, fast foods, government services and hotel management, as well as CPA firms, public accounting offices, industrial, business and government offices where accounting is performed. Cooperative work students will meet with the coordinator one hour each week.

Prerequisite: Full-time student (minimum of 12 credit hours) maintaining an overall grade-point average of 2.5, with 3.00 in Business courses and no F's.

The student, under the guidance of a faculty member, undertakes an investigation, study and research in an advanced concept or problem concerning his/her major field of study. Only one independent study course is allowed per semester.

Prerequisite: Approval of faculty member and department chairperson.