Business Administration
Course Descriptions

Explanation of Course Description Items

(for more business courses, see Business and Small Business Management)

BUA 101
Introduction to Business
3 credit hours
Offered every fall semester
Organization, functions, activities, and roles of business in the American economic system; orientation to business terminology, practices, problems, and career opportunities. Primarily for freshmen majoring in some area of business.

BUA 140

BUA 141

BUA 142

BUA 143
Writing
1/2 credit hour
Offered upon request
Prerequisite: Read at the 8th grade level and complete English assessment
A course in workplace communications wherein students improve their ability to write and correctly punctuate clear sentences, coherent paragraphs and complete documents. For the best learning circumstances, the student should complete BUA 140 prior to taking this course.

BUA 144

BUA 145

BUA 146

BUA 147

BUA 221
Principles of Macroeconomics
3 credit hours
GE category: Social Science
Offered every fall semester
Studies aggregates of the entire economy; concentrates on national income analysis, business cycles, money and banking system, the global economy, and fiscal and monetary policy. Concurrent enrollment with BUA 223 not recommended.
Course Design in Adobe Acrobat Format

BUA 223
Principles of Microeconomics
3 credit hours
GE category: Social Science
Offered every spring semester
Study of forces affecting individual productive units; includes analysis of price determinants through supply and demand, cost and equilibrium of firms under perfect and imperfect competition, distribution of income, and selected current problems. Concurrent enrollment with BUA 221 not recommended.
Course Design in Adobe Acrobat Format

BUA 230
Uses of Accounting Information I
3 credit hours
Offered every fall and spring semester
Concurrent enrollment in BUA 250 required, concurrent enrollment in BUS 101 not permitted
Introduction to the uses of financial information for internal and external purposes. Emphasizes using accounting information to meet the needs of financial decision makers, financial statement analysis, and understanding the business cycle.

BUA 231
Intermediate Accounting I
3 credit hours
Offered upon request
Prerequisites: BUA 230, BUA 240, and BUA 250
This course and its related course, BUA 232, build upon the theory and practice of accounting as it has been introduced in the Uses of Accounting Information courses, BUA 230 and BUA 240. The focus of the course is on external reporting. Each area of the balance sheet and income statement are revisited in much greater depth than the Uses of Accounting Information courses to prepare the student for a more true-to-life approach to corporate accounting, including the technical and theoretical aspects. As the first of a series of two Intermediate Accounting courses, BUA 231 covers the following major topics: 1) financial accounting functions and basic theory, 2) recognition and measurement of assets, and 3) recognition and measurement of liabilities.

BUA 232
Intermediate Accounting II
3 credit hours
Offered upon request
Prerequisites: BUA 230, BUA 240, and BUA 250
This course and its related course, BUA 231, build upon the theory and practice of accounting as it has been introduced in the Uses of Accounting Information courses, BUA 230 and BUA 240. The focus of the course, along with BUA 231, is on external reporting. Each area of the balance sheet and income statement are revisited in much greater depth than the Uses of Accounting Information courses to prepare the student for a more true-to-life approach to corporate accounting, including the technical and theoretical aspects. As the second of a series of two Intermediate Accounting courses, BUA 232 covers the following major topics: 1) stockholders' equity, dilutive securities, and investments, 2) issues related to income measurement, and 3) preparation and analysis of financial statements.

BUA 240
Uses of Accounting Information II
3 credit hours
Offered every spring semester
Prerequisites: BUA 230 and BUA 250
Introduction to the uses of financial information for internal and external purposes. Emphasizes using accounting information to meet the needs of financial decision-makers, focusing on analysis for use by management.
Course Design in Adobe Acrobat Format

BUA 245
Legal Environment of Business
3 credit hours
Offered every spring semester
Introduces the sources and basic principles of the law as it relates to business, including the U.S. legal system, the Constitution, sources of the law, business ethics; and studies a variety of applications of the law in contracts, torts, agency, and government regulation of business.

BUA 250
Introductory Accounting Lab
1 credit hour
Offered every fall and spring semester
Concurrent enrollment in BUA 230 is required
Procedural details of accounting for the accumulation of information and generation of reports for internal and external users.

BUA 251

BUA 297
Workshop
1 to 6 credit hours
Offered upon request
Extended registration available
Designed to meet a variety of needs for students in Business Administration.

BUA 298
Workshop
1 to 3 credit hours
Offered upon request
Extended registration available
Designed to meet a variety of needs for students in Business Administration.

BUA 299
Independent Study
1 to 3 credit hours
Offered upon request
Extended registration available
Design and execution of original projects under faculty supervision.

Business Administration Course Descriptions

Business Administration
Course Descriptions