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

Fundamental concepts of terminology in the business administration field: covers such areas as management, marketing, accounting, production, purchasing, data systems, personnel, and finance with practical application of fundamental principles.

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.

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.

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.

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

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