This course introduces the student to financial accounting. It includes recording transactions, making adjustments, and preparation of financial statements. Detailed coverage of accounting for cash, receivables, inventories, property, plant and equipment, payroll, and other current liabilities is included. The course covers the various forms of ownership including sole proprietorships, partnerships, and corporations

This course completes the introduction to financial accounting by covering long-term investments and liabilities. Students learn to prepare and understand a statement of cash flows and perform financial statement analysis. The course then turns its focus to managerial accounting: Cost analysis and decision making, job costing, process costing, capital budgeting, cost-volume-profit analysis, and variance analysis.

Prerequisite: ACTG 201

The course teaches the application of the basic elements of reasoning to common business scenarios. The student will identify reasoning abilities that are necessary for developing management skills. The student will be introduced to the standards used in evaluating their reasoning and a variety of case studies will be used to apply the concepts of the course.

Leadership for First Line Management. Study of the practices, roles, attributes, challenges, and principles of leadership. The implementation of the qualities of leadership - kindness, justice, selfcontrol, and energy.

This course builds on the basic mathematical skills learned in M 121 and adapts them for statistical analysis used by business and industry to aid decision making. Topics covered include data gathering, descriptive statistics, probability, inferential statistics, analysis of variance and regression analysis. Autocorrelation analysis, nonparametric statistics, decision making under uncertainty and business forecasting are introduced.

Prerequisite: M 145 or M 121 or consent of instructor.

The course serves as both a basic introduction to the legal system and a general overview of specific legal topics. In the introductory phase of the class, students will study the different kinds of law that make up our legal system, the courts, and the steps in a court case. The class will cover traditional legal topics like contract law, property law, torts, and business organizations. Students will also study newer areas of law like sales contracts, product liability law, and consumer protection law.

A study of the basic management and organizational principles within business entities. Direct application of management theory is examined with consideration of the functional aspects of decision making, planning, application of ethics, implementation of change and corporate culture. Course will examine and evaluate organizational change with particular interest in individuals, groups and team processes as applied in the domestic business operations and international business.

An analysis and description of present-day personnel practices; stresses labor supply sources, equal employment opportunity, employee selection processes, management and employee training, collective bargaining, grievances, job description and job evaluation analysis, and judging effectiveness of the labor force in the public and private sector.

Prerequisite: BUS 300

Study and analysis of the elements of marketing and marketing strategy, stressing product-development, policies, pricing strategies, promotion, distribution strategies, and market and institution structures and middlemen according to the functions they perform and other marketing information systems.

This course is a marketing applications course that adds depth to student understanding of marketing concepts. The course uses the case study approach, a comprehensive marketing project, and a marketing simulation that requires the application of concepts learned in the Principles of Marketing class. Case studies that apply directly to the four P’s of Marketing (Product, Price, Place, Promotion) will be used to emphasize pertinent concepts and procedures used in the marketing of products and services. The project and the simulation require the synthesis of all marketing knowledge to application situations.

Prerequisite: BUS 335

This course teaches broad analytical skills to future managers to help them make financial decisions. The student learns basic skills like break-even analysis, budgeting, time-value of money, risk and financial statement analysis. They will apply those concepts to more sophisticated problems like capital budgeting projects, working capital management, and choosing sources of capital.

Prerequisites: ACTG 201 and ACTG 202

Management processes applied to design and operation of a production or service system. This course includes various methods of forecasting sales, linear programming, inventory and material management, physical facilities design, critical path and PERT scheduling, and quality control.

Prerequisite: BUS 250

An analysis of the technical, social, and environmental forces which influence business activities and decision-making. The impact of business decisions on society and the influence and impact of society on business, social responsibility, business and society in the role of business decision making are discussed. The role of personal and organizational values and beliefs on business ethics.

Concepts of MIS from a user’s perspective. Explores the questions of analysis design, selection and implementation of MIS. How do I use information as a manager? How do I organize the MIS department’s information in a form I can use and understand (methods and procedures)? This is a non-technical computer course which includes forecasting, PERT/CPM, inventory models, and written and oral communications.

Prerequisites: CAPP 120 or CAPP 151 and BUS 250

The course draws on the basic management skills developed in the basic business courses and applies those skills to the international arena. The functional, economic, political, and financial aspects of international business are explored. Two specific areas which are addressed in the second half of the course are corporate strategy techniques for analyzing an international market and human resource management techniques for addressing cultural differences.

Prerequisite: BUS 300

The Business Program’s capstone course is the culmination of the courses building up to the bachelor’s degree. In the course, students will demonstrate their knowledge of the program learning outcomes through testing, evidence, and case analysis.

Prerequisite: Senior standing
Course Fee: $30.00

Principles of rational choice, price determination, market resource allocation, competition, and the role of government in the economy.

Prerequisite: University competency in math or permission of instructor.
Meets MSU-Northern General Education Core Social Sciences/ History (CAT IV) requirement.
Montana University System Core Course

This is a course in the principles of national income and product accounting, aggregate demand and supply, employment, monetary theory, macroeconomic stabilization, and basic principles of international trade and finance.

Prerequisite: University competency in math
Meets MSU-Northern General Education Core Social Sciences/ History (CAT IV) requirement.
Montana University System Core Course