Business Courses

ACC 213. Accounting Principles I. 3 hours credit, fall
An introduction to accounting principles and to the process of recording financial data and preparing periodic financial statements. Accounting for the sole proprietorship, for a merchandising firm, and payroll are emphasized.

ACC 223. Accounting Principles II. 3 hours credit, spring
A continuation of its prerequisite 213. Places particular emphasis on partnership accounting and corporation accounting. The student is introduced to analyzing and interpreting financial statements, budgeting and cost accounting.

ACC 303. Accounting Internship. 3 hours credit, on demand
Provides students with an opportunity for practical application under the direct supervision of a certified public accountant in an accounting firm. Prospective interns are screened by the department and supervising employer. Co-/Pre-requisite: ACC 313 or consent of department's intern coordinator.

ACC 313. Intermediate Accounting I. 3 hours credit, fall
General objectives and principles of financial accounting with emphasis on accounting for assets and statement presentation. Special consideration is given to the Financial Accounting Standards Board conceptual framework. Prerequisite: 223.

ACC 323. Intermediate Accounting II. 3 hours credit, spring
A continuation of its prerequisite 313. Study of generally accepted accounting principles related to liabilities and capital, financial statement analysis, statement of changes in financial position, price level accounting, and leasing transactions.

ACC 333. Accounting Information Systems for Management. 3 hours credit, fall, crosslisted as CIS 333.
A comprehensive study of organizational needs for information and an introduction to the integrated management information system. Information is studied as an organizational resource. Concepts underlying the analysis, design, use, control, and audit of accounting information systems will be studied. The class will look at several examples of accounting systems, and each student will get an in-depth look at one system. Emphasis is placed on current issues and developments in the field. Pre-requisites: ACC 223 and BUS 282; Co-/pre-requisite: BUS 272.

ACC 353. Cost (Management) Accounting I. 3 hours credit, fall
A study of accounting practices relating to manufacturing operations. Topics include job order, process accounting, standard cost systems, break-even analysis, variances, cost-volume-profit analysis, and budgeting. Prerequisite: 223.

ACC 413. Advanced Financial Accounting I. 3 hours credit, odd years, fall
Accounting for alternative forms of business expansion with emphasis on consolidated statements. Topics include partnerships, business combinations, consolidated financial statements, foreign operations, and segment reporting. Prerequisite: 223.

ACC 423. Fundamentals of Auditing. 3 hours credit, spring
Study of auditing theory and procedures. The nature of auditing, internal control systems, auditing techniques and evidence, audit working papers and reports, and professional ethics and independence are emphasized. Prerequisite: 223.

ACC 433. Income Tax I. 3 hours credit, odd years, fall
Study of federal income tax law and procedures primarily as they pertain to individuals. Topics include gross income, exclusions, personal and business deductions and credits, preparation of tax returns, and tax planning under current law. Prerequisite: 223.

ACC 443. Income Tax II. 3 hours credit, even years, fall
A continuation of the study of the federal income tax as it relates to corporations, partnerships and fiduciaries. Also included is study of more specialized income tax problems and the federal social security, estate and gift taxes. Prerequisite: 433.

ACC 453. Cost Accounting II. 3 hours credit, on demand
Additional study in the development of cost and managerial accounting data for use in planning, control and decision-making by managers. Covers incremental costs, flexible budgeting, capital budgeting, inventory models, decision-making behavior under uncertainty, learning curves and determination of cost. Prerequisite: 353.

ACC 463. Governmental and Non-Profit Accounting. 3 hours credit, even years, spring
A study of fund accounting practices and procedures for different types of governmental entities and other not-for-profit organizations. Includes an analysis of financial information presentation for these entities. Prerequisite: 223.

BUS 133. Introduction to Business. 3 hours credit, fall
An introduction to the financial, personnel, organizational, marketing, and production functions of business. An intensive examination of the free enterprise system as practiced in the United States. Use of business models to understand the function of a business in society, responsibilities to customers and employees. How a firm makes a profit and remains in business.

BUS 143. Computer Software Applications. 3 hours credit, fall and spring.
Students will demonstrate competency using word processing, spreadsheet, presentation, database software, and applications that will enable competency in business as well as other academic areas.

BUS 243. Business Statistics. 3 hours credit, spring.
An introduction to the tools and techniques that are used to convert data into meaningful information in a business environment. Students will demonstrate competency in data collection, sampling theory (including measurement and sampling error), probability and probability distributions, hypothesis testing, regression and correlation analysis. Prerequisites: MTH 163 or higher.

BUS 272/273. Word/PowerPoint Office Systems. 2-3 hours credit, fall and spring; crosslisted as CIS 272/273.
Students will become familiar with the elements and capabilities of WordTM and PowerPointTM in the Microsoft Office ProTM package. Through hands-on exercises, students will apply word processing techniques and learn to create effective presentations. Extensive project(s) required for the three credit-hour version. Prerequisite: ability to type.

BUS 282/283. Excel/Access Office Systems. 2-3 hours credit, spring; crosslisted as CIS 282/283.
Students will become familiar with the elements and capabilities of ExcelTM and AccessTM in the Microsoft Office ProTM package. Students will learn to create spreadsheets, graphs and macros in ExcelTM. They will create and manipulate database files, print reports and produce labels using AccessTM. Extensive project(s) required for the three credit-hour version. Prerequisite: ability to type.

BUS 301, 302, 303. Internship. 1-3 hours credit, on demand
Provides students with an opportunity for practical application of business concepts under the direct supervision of an appropriate professional. Prospective interns are screened by the department and supervising employer. Credit given at the rate of one semester-hour for each block of 50 hours worked, up to a maximum of three hours per placement. May be repeated for additional credit; no more than six hours may be applied to degrees. Co-/Prerequisite: all lower division business core courses and consent of department's intern coordinator.

BUS 313. Business Ethics. 3 hours credit, fall
A study of various ethical problems in business environments and the systems used by Christian business persons in making moral decisions. All business disciplines are represented.

BUS 323. Business Communications. 3 hours credit, spring
Principles, techniques, and mechanics of modern business letters, report writing, and tabular and graphic presentations. Basic instruction in principles and theory for formal research, and sources of business information. Fundamentals of oral communication in business. Prerequisites: COM 113 and ENG 123.

BUS 343. International Business. 3 hours credit, spring
Examines how to understand and operate in other countries and cultures. Review international financial markets and global economic integration. Discusses how to do market research in the international environment and how to develop and implement a global marketing strategy. The course includes exploring how to do business in emerging markets. Prerequisites: junior standing.

BUS 453. Business Law. 3 hours credit, fall
A detailed study of the legal environment in which all businesses must function. Emphasis is placed on contracts, commercial transactions and paper, business organizations, intellectual and business property, debtor/creditor relations, regulation of business, and ethical considerations of business. Prerequisite: upper division standing.

COM 151/251/351/451. Newswriting Practicum. 1 hour credit, fall and spring; crosslisted as ENG 151, 251, 351, 451.
Discusses the basics of newswriting. Students are responsible for publishing the York College student newspaper. May be repeated once at each level for additional credit. Each higher level course requires progressively more responsible assignments. Co-/pre-requisites: ENG 113 and permission of instructor.

COM 213. Argumentation. 3 hours credit, odd years, fall
An audience-centered approach to argumentation. Examination and application of argumentation principles to both policy and value debate. This course requires research.

COM 273. Communication Theory. 3 hours credit, even years, spring
Designed to acquaint students with a theoretical overview of the field of communication from the laws, systems, and rules perspectives. Topics include interpersonal communication, organizational communication, persuasion, and small group communication.

COM 283. Interviewing. 3 hours credit, even years, spring
Provides students with an understanding of the interviewing process. Students learn the fundamentals of interviewing and then apply them through in-class simulations. Prerequisite: COM 113.

COM 313. Radio and Television. 3 hours credit, even years, fall
The student will study and discuss the history and practices of the broadcast media as well as some of the philosophical responsibilities of these modes of communication. The class may also produce a radio program. Prerequisite: COM 113.

COM 333. Interpersonal Communication. 3 hours credit, fall, and odd years spring
An examination of the principles of interpersonal communication. The course provides a theoretical foundation for dyadic interaction, which is tested through practical application. Topics include perception, self-concept, relationships and conflict. Prerequisite: COM 113.

COM 353. Principles of Advertising. 3 hours credit, odd years, fall
Intense study of advertising, the process and practice. Planning, formulating, implementing and evaluating of campaigns. Social responsibilities and legal restrictions of advertising. Case studies assigned for discussion and evaluation. Prerequisite: COM 113.

COM 364. Written Journalism. 3 hours credit, even years, spring. crosslisted as ENG 364
Basic reporting techniques, lead and story writing, headline writing, feature articles, editorials and copy editing. Prerequisites: COM 113 and ENG 123.

COM 373. Small Group Communication. 3 hours credit, even years, fall
Presents a theoretical approach to small group communication which is then applied practically. Emphasis is on problem-solving contexts, but consideration is given to other forms of small group communication. Prerequisite: COM 113.

COM 383. Organizational Communication. 3 hours credit, odd years, spring
Studies communication in the context of management and organizational structure. It looks at communication in the organization through different theoretical perspectives. Prerequisite: COM 113.

COM 413. Persuasion. 3 hours credit, even years, fall
A detailed study of the theoretical foundations for various methods of persuasion. This course also focuses on the ethical implications of persuasion. Prerequisite: COM 113 or permission of instructor.

COM 423. Public Relations. 3 hours credit, odd years, spring
Overview of the history, theory, research techniques and applications of public relations. Introduction to public relation writing and design. Projects include conference set-up, brochure preparation, and news releases. Focuses on critical analysis of public relations problems and remediation. Prerequisite: COM 113 or permission of instructor.

COM 443. Advanced Public Speaking. 3 hours credit, even years, fall
An advanced course for those students with a high level of speech experience and interest, involving a more in-depth examination of communication. Rhetorical theory and reasoning, interpersonal skills and persuasion are explored, with additional practice in public speaking. Prerequisite: 113 or permission of instructor.

COM 481. Communications/Business Seminar. 1 hour credit, spring
Practical exploration of job search procedures. Preparation of employment portfolio and resume; presentation of portfolio to faculty and peers. Exit interview required to graduate from the Business Communication program. Prerequisite: COM 113. Pre-/co-requisites: BUS 323 and MKT 323.

COM 492. Communication Practicum. 2 hours credit, spring
A capstone course designed to synthesize the knowledge gained from previous communication courses through a directed internship in the student’s choice of specialization. Requires permission of the instructor.

ECO 233. Principles of Macro-Economics. 3 hours credit, fall
A study of the economic system as a whole, dealing with price levels, employment, the level of total production of goods and services, and growth. Includes a study of the free-enterprise system, government monetary and fiscal policy, and international trade. An emphasis is placed on the historical perspective. Prerequisite: sophomore standing.

ECO 243. Principles of Micro-Economics. 3 hours credit, spring
A study of specific economic units within a free enterprise economy such as individual consumers, businesses, or industries. Includes a study of how demand and supply and the price mechanism direct the production and pricing choices of an individual firm and industry. The student is introduced to micro-problems in U. S. society. Prerequisite: ECO 233 and sophomore standing.

FIN 301, 302, 303. Internship. (same course description as BUS 301, 302, & 303) 1-3 hours credit, on demand.

FIN 313. Financial Management. 3 hours credit, fall
Study of the objectives and techniques of the finance function of the firm. Financial ratios, cash budgets, break-even analysis, leverage, quantitative tools, security evaluation, cost of capital, capital budgeting, working capital management, sources of capital for expansion, and evaluation of the capital structure are studied. Prerequisites: ACC 223, MTH 163 and junior standing.

FIN 323. Money and Bank Management. 3 hours credit, spring
Study of the nature and operations of our money and banking system, and the application of modern monetary and banking theory to domestic and international problems. Emphasis is placed on central banking, the Federal Reserve System, free enterprise, governmental control, the money
supply, and foreign exchange. Prerequisites: ECO 233 and 243.

FIN 333. Principles of Investment. 3 hours credit, spring
A practical study of basic theory, concepts, and principles of investment decisions. Emphasizes portfolio construction and management, investment media, fundamental and technical analysis, tools of investment analysis, and the psychological aspects of the market. Prerequisite: 313.

FIN 343. Principles of Real Estate. 3 hours credit, odd years, fall
An introduction to the field of real estate. Some of the topics to be covered would include real estate valuation, real estate financing, forms of real estate ownership, real estate law, and government regulations.

FIN 363. Principles of Insurance. 3 hours credit, even years, fall
A study of the general principles and theories of insurance. An analysis of the relationship between risk and insurance. Different types of insurance will be covered including property, casualty, health and life. There will also be an examination of how insurance companies operate.

FIN 413. Advanced Financial Management. 3 hours credit, even years, fall
An in-depth study of the theories and practices related to the financial management of the firm. This course involves a case study format for learning. Areas covered include capital structure and dividend policy, risk analysis, valuation models, asset management, long-term financing decisions, and advanced topics related to capital budgeting. Prerequisite: 313.

FIN 423. Financial Markets and Institutions. 3 hours credit, odd years, spring
A study of various types of financial markets and other financial institutions. Includes a study of the nature and importance of the various financial markets, current problems and issues facing different financial markets, and how the financial system of the United States interacts and influences the world’s financial system. Prerequisite: 313

FIN 443. International Finance. 3 hours credit, odd years, spring
A detailed study of international flow of funds, foreign exchange markets, determinants and behavior of exchange rates, management of international financial exposure, and the impact of the international environment on the North American economy. Prerequisite: 313

MGM 301, 302, 303. Internship. 1-3 hours credit, on demand
Provides students with an opportunity for practical application of business concepts under the direct supervision of an appropriate professional. Prospective interns are screened by the department and supervising employer. Credit given at the rate of one semester-hour for each block of 50 hours worked, up to a maximum of three hours per placement. May be repeated for additional credit; no more than six hours may be applied to degrees. Co-/Prerequisite: all lower division business core courses and consent of department's intern coordinator.

MGM 313. Principles of Management. 3 hours credit, fall
An introduction to the management processes of planning, organizing, leading, and controlling. The theory and history of management; decision making, policy planning, organization planning, supervising, coordinating and controlling, and personnel management are studied. Prerequisite: junior standing.

MGM 333. Management Information Systems. 3 hours credit, fall, crosslisted as ACC 333.
A comprehensive study of organizational needs for information and an introduction to the integrated management information system. Info is studied as an organizational resource. Concepts underlying the analysis design use control and audit of accounting information system will be studied. The class will look at several examples of accounting systems and each student will get an in-depth look at one system. Prerequisite: ACC 223; Co-/Prerequisite: BUS 143.

MGM 343. Human Resource Management. 3 hours credit, fall
The methods and techniques of personnel management will be examined. Emphasis is placed upon proper procedures in recruitment, selection, motivation, promotion, training, performance evaluation, and compensation. Course focuses on contemporary personnel management issues. Prerequisite: 313 and junior standing.

MGM 373. Small Business Management. 3 hours credit, spring
Theory, general principles and practice required to initiate and manage a small business successfully. The development of policies, methods, and managerial strategies to accommodate the rapidly changing business environment is studied. Co-/Prerequisite: 313 and junior standing.

MGM 413. Organizational Behavior. 3 hours credit, spring. Crosslisted as PSY 413.
An integration of social sciences as they affect people at work. The organization is analyzed from the standpoint of three interacting systems: the individual, the group, and the organization itself. Emphasis is placed on managing organizational behavior.

MGM 433. Production/Operations Management. 3 hours credit, fall
A study of the production operations function in business, including the creation of both goods and services. Study is centered on design, location, and operation of the productive system and its interrelationship with other systems in the organization. Special emphasis is placed on the use of quantitative techniques in decision-making. Prerequisite: 313, MTH 163 and junior standing as a business major.

MGM 483. Seminar in Business Policy. 3 hours credit, spring
A capstone seminar which draws together the concepts and tools studied in previous business courses. Uses the case method of instruction. Affords practice in analyzing authentic managerial problems in free enterprise from the varying viewpoints of diverse disciplines, and practice in forming workable solutions which consider both technical factors and human ones. Gives particular attention to the standards of conduct appropriate for Christian leaders. Co-/Prerequisites: senior standing and all other business core courses.

MKT 323. Principles of Marketing. 3 hours credit, spring
An introduction to the fundamentals of marketing. Product distribution, promotion, and price are studied with emphasis on the marketing aspects of managerial decision making in a dynamic society. Prerequisite: junior standing.

PED 102. First Aid & Cardio-Pulmonary Resuscitation. 2 hours credit, fall and spring
A study in the immediate care of persons involved in various types of emergencies. Students will be required to certify in cardio-pulmonary resuscitation.

PED 203. Care and Prevention of Athletic Injuries. 3 hours credit, spring
Basic athletic training, first aid instruction and skills practicum for parents, teachers, coaches and trainers.

PED 212. Concepts of Coaching and Officiating. 2 hours credit, fall
To broaden the understanding of various roles that coaches play. Principles and problems will be discussed with opportunity given to apply knowledge to specific sports. Various job opportunities and career paths will be explored.

PED 222. Physical Education Non-Rhythmic Activities. 2 hours credit, spring
A general survey of non-rhythmic activities at the elementary level. Creative movement, physical fitness, and various games will be introduced. For the physical education and elementary majors.

PED 233. Introduction to Physical Education. 3 hours credit, odd years, fall
Introduces the scope of the profession; gives the foundation for building an effective philosophy of physical education.

PED 244. Anatomy/Physiology for Physical Education. 4 hours credit, spring
This course is designed for majors in education and/or physical education who desire a background in anatomy and physiology for coaching and/or teaching. It includes an integrated overview of specific body systems including the musculo-skeletal, neuro-muscular, cardiopulmonary, along with studies on cell respiration, pulmonary gas exchange, and their application to fitness and training. Prerequisite: BIO 154 or consent of instructor. No additional credit after BIO 314 or 324.

PED 244. Anatomy/Physiology for Physical Education. 4 hours credit, spring
This course is designed for majors in education and/or physical education who desire a background in anatomy and physiology for coaching and/or teaching. It includes an integrated overview of specific body systems including the musculo-skeletal, neuro-muscular, cardiopulmonary, along with studies on cell respiration, pulmonary gas exchange, and their application to fitness and training. Prerequisite: BIO 154 or consent of instructor. No additional credit after BIO 314 or 324.

PED 413. Organization and Administration of Physical Education Programs. 3 hours credit, spring
A study of the organization and administration of physical education and athletic programs for grades K-12 in the public schools. Topics considered include curriculum planning, organization of a fitness program, understanding legal responsibilities, class organization, public relations, interscholastic athletics programs, scheduling, program philosophies, budgeting and management of finances, purchase and care of equipment
and supplies, and intramural programs. Prerequisites: PED 323 & 382.

PED 433. Kinesiology. 3 hours credit, fall
Anatomical foundations and mechanics of human motion; basic principles of motor skills. The purpose of this course is to familiarize the student with the skeletal and muscular systems as they work together to produce body motion. Prerequisite: PED 244 (or corequisite BIO 314).

PED 443. Physiology of Exercise. 3 hours credit, spring
This course is a study of the physical processes of the body and how they relate to exercise. It includes an overview of motor development at all ages. Applications will be made to teaching, coaching, and athletic conditioning. Prerequisite: PED 433 and either PED 244 or BIO 314.