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2006–2007 - Florida Institute of Technology

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BUS 3211 INTERMEDIATE ACCOUNTING 1 (3 credits). Studies financial<br />

reporting concepts and generally accepted accounting principles including the<br />

accounting cycle, current assets and current liabilities, emphasizing analysis <strong>of</strong><br />

financial events and financial reporting alternatives. Prerequisites: BUS 2212.<br />

BUS 3212 INTERMEDIATE ACCOUNTING 2 (3 credits). Continues the<br />

study <strong>of</strong> financial reporting concepts and generally accepted accounting principles<br />

including plant assets, intangible assets, long-term liabilities, leases and stockholders’<br />

equity, emphasizing analysis <strong>of</strong> financial events and financial reporting<br />

alternatives. Prerequisites: BUS 3211.<br />

BUS 3213 COST AND MANAGERIAL ACCOUNTING (3 credits).<br />

Preparation <strong>of</strong> accounting information for use in management as an aid to decision<br />

making. May include cost behavior and cost-volume-pr<strong>of</strong>it analysis, cost allocations,<br />

determining the cost <strong>of</strong> a product or service, inventory control, performance<br />

evaluation, pr<strong>of</strong>itability analysis and use <strong>of</strong> accounting information in decision<br />

making and capital budgeting. Prerequisites: BUS 2212.<br />

BUS 3214 ACCOUNTING INFORMATION SYSTEMS (3 credits).<br />

Examines accounting information systems used in business organizations. Includes<br />

discussions <strong>of</strong> accounting system design, implementation and control <strong>of</strong> computer-based<br />

systems for managerial planning, decision making and control <strong>of</strong> an<br />

enterprise. Prerequisites: BUS 2212.<br />

BUS 3302 MONEY AND BANKING (3 credits). Examines both the role<br />

<strong>of</strong> money and the nature <strong>of</strong> the Federal Reserve’s management <strong>of</strong> the monetary<br />

system. Includes interest rate determination, banking regulations, formulation and<br />

execution <strong>of</strong> Federal Reserve monetary policy and transmission channels through<br />

which monetary policy affects employment and inflation. Prerequisites: BUS 2303,<br />

BUS 2304.<br />

BUS 3401 CORPORATE FINANCE (3 credits). Surveys the components<br />

<strong>of</strong> the three basic issues that embody the financial management <strong>of</strong> a firm: capital<br />

budgeting, capital structure and short-term finance and net working capital. Also<br />

examines corporate governance, ethics and international issues. Prerequisites:<br />

BUS 2212.<br />

BUS 3404 PERSONAL FINANCIAL PLANNING (3 credits). Prepares<br />

students to maximize resources in lifelong personal financial planning. Includes<br />

budgeting, credit management, insurance, home ownership, investments and tax,<br />

retirement and estate planning. Prerequisites: MTH 1000 or MTH 1001 or<br />

MTH 1701 or MTH 1702.<br />

BUS 3500 HUMAN-COMPUTER INTERACTION (3 credits). Gives<br />

theoretical and practical experience with human-computer interaction concepts.<br />

Addresses empirical, cognitive, predictive and anthropomorphic approaches to<br />

HCI. Includes computer task analysis, HCI design guidelines, usability engineering,<br />

and testing and enhancing Web design interaction. (Requirement: Prerequisite<br />

course or computer literate.) Prerequisites: BUS 1601.<br />

BUS 3501 MANAGEMENT PRINCIPLES (3 credits). Helps students<br />

acquire management knowledge and to develop management skills. Enables the<br />

student to understand management as it relates to both the employer and employee<br />

and to acquaint the student with the various schools <strong>of</strong> management and the<br />

philosophy <strong>of</strong> management.<br />

BUS 3503 HUMAN RESOURCE MANAGEMENT (3 credits). Provides<br />

the student with the foundation to embark on further study in the area <strong>of</strong> human<br />

resource management. Includes equal employment opportunity, staffing the<br />

organization, training and development, performance appraisals, compensating<br />

employees, safety and health issues and labor relations. Prerequisites: BUS 3501.<br />

BUS 3504 MANAGEMENT INFORMATION SYSTEMS (3 credits).<br />

Examines information systems used in business organizations. Includes discussions<br />

<strong>of</strong> system design, implementation and control <strong>of</strong> computer-based systems<br />

for managerial planning, decision-making and control <strong>of</strong> an enterprise. (Students<br />

may take BUS 3501 as either a prerequisite or as a corequisite.) Prerequisites:<br />

BUS 1601 or CSE 1301. Corequisites: BUS 3501.<br />

BUS 3510 ADVANCED COMPUTER BUSINESS APPLICATIONS<br />

(3 credits). Uses Virtual Basic programming to provide an environment and<br />

language for building custom programs that extend Office’s capabilities. Students<br />

learn to build customized business information systems that are fully integrated<br />

with standard Micros<strong>of</strong>t Office applications. (CL) Prerequisites: BUS 1601.<br />

BUS 3512 SYSTEMS DESIGN AND DEVELOPMENT FOR BUSINESS<br />

(3 credits). Introduces students to systems development life cycle and other<br />

structured analysis and design techniques. Includes computer-aided s<strong>of</strong>tware<br />

engineering tools and concepts support the design, development, implementation<br />

and documentation <strong>of</strong> s<strong>of</strong>tware projects. Presents a modern approach to systems<br />

analysis and design. Prerequisites: BUS 3504 or CSE 2410.<br />

BUS 3514 INTRODUCTION TO OPERATING SYSTEMS AND NET-<br />

WORKS FOR BUSINESS (3 credits). Provides understanding <strong>of</strong> computer<br />

operating systems and networks while avoiding technical discussions covered in<br />

traditional operating systems and networking courses. Focus is on practical aspects<br />

<strong>of</strong> evaluating operating system and network alternatives for business. Prerequisites:<br />

BUS 3504.<br />

168 <strong>Florida</strong> Tech<br />

BUS 3601 MARKETING PRINCIPLES (3 credits). Examines the principles<br />

<strong>of</strong> marketing. Emphasizes the marketing concept, functions, consumer behavior,<br />

market segmentation, marketing strategy, marketing mixes, market research,<br />

marketing legislation and marketing control, as well as providing a foundation for<br />

higher-level courses in marketing.<br />

BUS 3603 ADVERTISING AND PROMOTION MANAGEMENT (3<br />

credits). Covers various advertising techniques used in radio, TV, magazines,<br />

newspapers, direct mail and billboards, including the relative advantages <strong>of</strong> the<br />

different media. Also reviews the integration <strong>of</strong> advertising as one element within<br />

the promotional and marketing mix. Prerequisites: BUS 3601.<br />

BUS 3700 INTRODUCTION TO LINEAR PROGRAMMING (1 credit).<br />

Introduces the formulation, solution and interpretation <strong>of</strong> linear programming<br />

models used to solve business problems. Noncredit for College <strong>of</strong> Business majors.<br />

Prerequisites: BUS 2703 or MTH 2401.<br />

BUS 3704 QUANTITATIVE METHODS (3 credits). Emphasizes management<br />

science and operations research techniques in solving managerial problems.<br />

Includes linear programming, sensitivity analysis, transportation and assignment<br />

problems, inventory models, CPM and PERT analysis, decision analysis and queuing<br />

analysis. Prerequisites: BUS 2703, MTH 1001 or MTH 1702.<br />

BUS 3705 MANAGING SMALL BUSINESS (3 credits). Focuses on the<br />

practical aspects <strong>of</strong> successfully launching and managing a small-business enterprise.<br />

Presents relevant topics that enable the student to better evaluate entrepreneurial<br />

opportunities, choose small business ownership, and to foresee potential<br />

pitfalls in operating a small business entity. (Requirement: Junior standing.)<br />

BUS 4211 INTERNAL AUDIT (3 credits). Examines the pr<strong>of</strong>essional<br />

responsibility <strong>of</strong> auditors; pr<strong>of</strong>essional auditing standards and ethical responsibilities;<br />

audit programs, procedures and evaluation <strong>of</strong> evidence; review and evaluation<br />

<strong>of</strong> internal controls and risks; and effective audit communication. Prerequisites:<br />

BUS 3211.<br />

BUS 4212 ENVIRONMENTAL AUDITING (3 credits). Overviews the roles<br />

<strong>of</strong> internal audit and risk assessment as tools to improve environmental performance<br />

and management systems, with focus on ISO 14001, regulatory compliance,<br />

exposures and liability, environmental due diligence, audit process, and technology<br />

specific to environmental auditing, reporting and ethics. (Requirement: Instructor<br />

approval or prerequisite course.) Prerequisites: BUS 2212.<br />

BUS 4213 INTERMEDIATE ACCOUNTING 3 (3 credits). Continues<br />

study <strong>of</strong> financial reporting concepts and generally accepted accounting principles.<br />

Includes accounting for income taxes, accounting change and error analysis, pension<br />

accounting, other post-retirement employee benefit accounting, the statement<br />

<strong>of</strong> cash flows, and current topics. Prerequisites: BUS 3212.<br />

BUS 4216 GOVERNMENTAL ACCOUNTING (3 credits). Covers the<br />

principles and procedures <strong>of</strong> accounting, financial reporting, and budgeting for<br />

governmental and nonpr<strong>of</strong>it entities. Includes general funds and special revenue<br />

funds, capital project funds, enterprise funds, fiduciary funds, and accounting for<br />

colleges and universities, health care entities, and voluntary health and welfare<br />

organizations. Prerequisites: BUS 3211.<br />

BUS 4284 ACCOUNTING PRACTICUM (3 credits). Real-world business<br />

experience that complements the varied academic disciplines covered in the<br />

accounting curriculum. Minimum requirements include written and oral presentations,<br />

weekly summary reports and 150 hours working at a host employer’s location.<br />

Must be taken in the final semester before graduation. For accounting majors only.<br />

Prerequisites: BUS 4783. Corequisites: BUS 4702.<br />

BUS 4401 INVESTMENT ANALYSIS (3 credits). Introduces investment<br />

analysis. Includes capital market theory, portfolio theory and management, and<br />

derivatives. Discusses current issues with respect to the securities markets.<br />

Prerequisites: BUS 3401.<br />

BUS 4402 SPECIAL TOPICS IN FINANCIAL MANAGEMENT (3<br />

credits). Covers special topics pertaining to the field <strong>of</strong> finance including the<br />

financial environment, financial tools and models, along with the advanced study<br />

<strong>of</strong> financial institutions and corporate finance. Blends advanced theory with practical<br />

application. Prerequisites: BUS 3401.<br />

BUS 4425 ENVIRONMENTAL AND URBAN PLANNING (3 credits).<br />

Introduces the concepts and implementation strategies for productive urban and<br />

environmental planning. (Requirement: Senior standing or prerequisite course.)<br />

Prerequisites: BUS 3501.<br />

BUS 4426 ENVIRONMENTAL AND RESOURCE ECONOMICS (3<br />

credits). Introduces the behavioral sources <strong>of</strong> environmental problems. Includes<br />

property rights, externalities, cost-benefit analysis, depletable and recyclable<br />

resources, pollution control, population growth, sustainable development, ecotourism<br />

and environmental justice. (Requirement: Senior standing.) Prerequisites:<br />

MTH 1001 or MTH 1702.<br />

BUS 4501 PRODUCTION/OPERATIONS MANAGEMENT (3 credits).<br />

Introduces current theory and practice in production and operations management.<br />

Includes forecasting, quality, product/service design, work methods, facility layout<br />

and location, scheduling, inventory and project management. Prerequisites:<br />

BUS 3704.

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