Courses

2018-19 Catalog

BU-Business Courses

BU 1100 Business Computer Applications
3 credits

Business professionals use small computers and typical application software in their work. They especially depend upon spreadsheets to process and analyze information. This hands-on course also covers decision criteria in the selection of hardware/software covered. Falls and Springs. (TECO)

BU 1152 Financial Accounting
3 credits

Accounting is the recording and reporting of results of operations and the financial position of business organizations. Students are introduced to principles, measurement techniques, and applications. Topics include: accounting cycle; merchandise accounting; balance sheet and income statement; assets, liabilities, and stockholders’ equity; financial statement analysis. Balanced treatment of theory, practice, and use in a real-world environment. Not open to students who have earned credit for BU 1150. Falls and Springs.

Prerequisite(s): regular admission to Plymouth State University.

BU 1500 Financial Reporting and Analysis
3 credits

An overview of the accounting process, the output of which is the financial statements, and the analysis of the statements from the perspective of the user for decision making. This course may not be substituted for BU 1150 or BU 1152. Not open to students who have earned credit for BU 1150, BU 1152, BU 2260, or BU 2262. Falls.

BU 2090 Exploring Topics in Business
3 credits

With this special topics course, students explore what is new in business. Students find their paths to their future as they explore these topics. May be repeated for credit with a different topic. Falls,Early Springs, and Springs.

BU 2240 Business Statistics
3 credits

An introduction to statistics based on business applications. Students study statistics through the application of statistics to common business situations. Calculation of business statistics is performed on computers using software commonly found in business enterprises, principally Excel. Topics covered include descriptive statistics, probability, probability distributions, sampling, hypothesis testing, analysis of variance and regression analysis. Falls and Springs.

Prerequisite(s): regular admission to Plymouth State University. (QRCO)

BU 2250 Introduction to Business Administration
3 credits

An appreciation of the impact that business makes on our society and on the environment in which it strives to sustain its objectives. How a business is established, financed, operated and managed, including the multitude of considerations involved in decision making. Attempts to show how exciting the world of business can be and how an awareness of business can assist the student in seeking career goals. Uses the entrepreneurial approach. Unscheduled.

BU 2262 Management Accounting
3 credits

Management needs detailed cost information to make sound business decisions. Topics include cost terms, product costing, cost behavior, variable costing, cost-volume-profit analysis, operating budgets, standard costing, relevant costs for decision-making, and capital budgeting. Focuses on planning and control for internal management, emphasizing concepts for CMA (Certified Management Accountant) certification, which is highly valued in corporate accounting. Not open to students who have earned credit for BU 2260. Falls and Springs.

Prerequisite(s): BU 1150 or BU 1152.

BU 2290 Organizational Communications
3 credits

Employers want to hire effective communicators. Course focus is on developing interpersonal, written, and oral presentation skills needed in professional settings. Communication enhances individual competitiveness to enter and perform in the workplace. Explores organizational communication using both theory and practice. Additional topics may include research, employment preparation, teamwork, and intercultural communication. Falls and Springs.

Prerequisite(s): EN 1200 or EN 1400. (WRCO)

BUDI 2300 Personal Financial Planning
3 credits

Acquaints students with the world of finance from their personal perspective. Shows students how to assess their current financial situation; provides tools and develops skills for planning aspects of their personal finance. Students discover how to budget, use services offered from financial institutions and other financial providers, handle large purchases, manage credit (including credit cards, student loans, and personal loans), determine insurance requirements, view retirement options, and are introduced to investment fundamentals and estate planning. Relevant to students of all majors in providing information and skills valuable throughout life. Falls and Springs. (SSDI)

BU 2440 Business, Ethics, and Society
3 credits

Analyzes the role of social responsibility and ethical standards in the corporate decision-making process. Students develop the ability to identify ethical issues and apply a decision-making orientation that balances concern for corporate performance and social responsibility. Emphasis on government regulation, pollution, consumerism, globalization, and human resource management issues. Includes a community service learning component providing students with an opportunity to demonstrate social responsibility. Falls and Springs.

BU 2450 Principles of Marketing
3 credits

Organizations succeed when they create value for their customers. Students are introduced to marketing activities that support value creation. Concepts including product innovation, promotional activities, pricing strategies, and distribution channel selection are brought to life through activities and analysis of well-known businesses and products. Falls and Springs.

BU 2480 Business Law I
3 credits

Law is an external boundary that acts as a check on the individual or the institution. By surveying the scope of administrative, criminal, civil and Constitutional law through common law and statutes, as they relate to institutions and people in the workplace, a working knowledge of relationships and legal conduct is mastered. Covered are topics in torts, contracts, property, employment, business organizations and the Constitution. Falls and Springs.

BUDI 2650 Career Exploration
3 credits

Designed to acquaint students with the characteristics and expectations of the work world in the 21st century, including coverage of job insecurity, the importance of developing and maintaining marketable skills through lifelong learning and the critical importance of ethical and professional behavior in gaining employment and avoiding layoff. Includes self-assessments of personal interests and abilities using the Choices 2005 computer program available to all PSU students, and exploration of appropriate college majors and possible occupations based upon the student’s interests and abilities. Emphasis is on teaching students to use commonly available Internet sources to gather relevant information to help them to make career decisions over the course of their working lives. Relevant to students of all majors with all varieties of career interests. Falls and Springs. (SSDI)

BU 3040 Special Topics in Marketing
1-3 credits

Contemporary marketing topics are defined and explored. The topics to be discussed will be announced prior to offering and will focus on issues not normally covered in cataloged courses. Students may repeat this course when offered under a different topic title.

Prerequisite(s): BU 2450.

BU 3100 Financial Modeling
3 credits

An applications-oriented course focusing on the use of spreadsheet modeling as applied to financial problems. Emphasizes describing and solving a problem, rather than the mathematical derivation of the specific financial model. Topics include ratio analysis and pro-forma models, stock and bond valuation models, capital budgeting models, portfolio optimization models, and Monte-Carlo risk simulation models. Requires effective use of computers. Falls and Springs.

Prerequisite(s): BU 1100,(BU 2260 or BU 2262), and (BU 2240 or MA 2300).

BU 3112 Intermediate Accounting I
4 credits

Financial accounting must adhere to Generally Accepted Accounting Principles by FASB and the International Financial Reporting Standards. Begins with the income statement and the asset side of the balance sheet to build a deeper understanding of these fundamental accounting reports and related compliance. Not open to students who have earned credit for BU 3110. Falls.

Prerequisite(s): BU 2260 or BU 2262.

BU 3122 Intermediate Accounting II
4 credits

Building on content presented in Intermediate Accounting I, students expand their knowledge of accounting theory and adherence to Generally Accepted Accounting Principles by FASB and the International Financial Reporting Standards. Emphasis is on advancing understanding of essential accounting principles for balance sheet liabilities and shareholder’s equity, cash flow statements, and financial statement disclosures. Not open to students who have earned credit for BU 3120. Springs.

Prerequisite(s): BU 3110 or BU 3112.

BU 3142 Cost Accounting
4 credits

Building on accounting knowledge learned in Management Accounting, Cost Accounting focuses on critical cost data needed by organizations for product costing, decision-making, and performance evaluation. Topics include process costing, variable costing, cost allocations, multiple product decision, inventory management, standard costing, transfer pricing, and making decision under uncertainty. Not open to students who have earned credit for BU 3140. Springs.

Prerequisite(s): (BU 2260 or BU 2262) and (MA 2200 or MA 2490 or MA 2550).

BU 3170 Income Taxes
3 credits

An introductory course in Federal income tax law relating to individuals and businesses, including proprietorship, partnership and corporation. Topics include: gross income, deductions, losses, tax credits, property transactions, deferred compensation, tax planning, preparation of tax returns. Falls.

Prerequisite(s): (BU 1150 or BU 1152) and (BU 2260 or BU 2262).

BU 3180 Human Resource Management
3 credits

An analysis of the basic personnel functions of recruitment, selection, placement, job design, performance appraisal, compensation and employee training and development. These functions are considered within the context of government regulation and varied administrative concerns, such as equal opportunity employment, safety, pensions and other benefit plans. Falls and Springs.

Prerequisite(s): BU 3420.

BU 3210 Financial Management 
3 credits

Financial analysis, planning and control techniques for large and small businesses. Includes present value concept, ratio analyses, short-term, intermediate and long-term financing approaches. Falls and Springs.

Prerequisite(s): (BU 1150 or BU 1152), (BU 2260 or BU 2262), and (BU 2240 or MA 2300).

BU 3220 Business and the Environment
3 credits

Business has caused many serious environmental problems. Alternatively, one could suggest that without business support for environmental improvement, we would be faced with continuing adversarial situations with the possibility of future backlash. The course is meant to be cross-disciplinary including the perspectives of business, the social sciences and science. Falls.

BU 3240 Information Technology
3 credits

Companies create competitive advantages via information technologies. Students are exposed to contemporary issues related to the management and use of emerging information technologies. Topics include hardware, software, mobile, enterprise systems, databases, and network security. Falls and Springs.

BU 3280 Professional Selling Skills I
3 credits

Students learn the art of persuasion using proven negotiation techniques. Strong emphasis on the core components of the sales process: rapport needs assessment, presentation, objectives, and close. Topics include the development of prospecting skills and tools, as well as the pre-approach to landing the sales appointment, and preparation for the actual meeting with the client. While emphasis is geared towards the B-2-C selling environment, students also gain exposure to the B-2-B sales processes and opportunities. Learning tools include student interaction and role plays to ensure the core basics and skills of the sales process are effectively transferred. Falls and Springs.

Prerequisite(s): BU 2450.

BU 3290 Professional Selling Skills II
3 credits

Professional selling is strategic when the customer is another business or organization. Students go deeper into the 8 components of the sales process using modules to develop skills of facilitation that are essential in the business to business environment. Practical business projects outside of the classroom provide rich learning experiences that help students prepare for careers. Falls and Springs.

Prerequisite(s): BU 3280.

BU 3300 Operations Management
3 credits

Two-thirds of the workforce is employed in processes of supplying goods and services for organizations. These processes are called “operations,” so operations management is the management of supply. Operations managers apply the values of effectiveness, efficiency, and quality as they strive to supply customers with what they want, without wasting money, so that customers want to come back. Falls and Springs.

Prerequisite(s): (BU 2260 or BU 2262),(MA 2200 or MA 2490 or MA 2550), and (BU 2240 or MA 2300).

BU 3310 Business and the Media
3 credits

An analysis of the business of mass media as an interconnected system of industries. In a media-saturated society as the United States, an understanding of the business operations of these media industries is imperative. In addition to investigation of recent ownership concentration and conglomeration trends, examination of the media products produced and distributed that consumers read, listen, and view are studied. The understanding of the business side of the media industries’ production processes and products is needed by those who wish to work in these organizations, as well as the fields of broadcasting and film, professional writing, marketing, advertising, and public relations. Falls.

BU 3340 Consumer Behavior
3 credits

The better organizations understand their customers—at both the individual and group level—the better they are able to design customer experiences to deliver customer value. Best practices of customer focused organizations are supported by research. Psychology, sociology, and marketing blend together to help businesses understand the mods of shoppers. Falls and Springs.

Prerequisite(s): BU 2450.

BU 3350 Event Marketing
3 credits

Creating and promoting events require knowledge of branding, target market analysis, project management, promotion, and more. Students have the opportunity to learn and apply these concepts through the implementation of a large-scale event on campus. Past events have included rail jams, chili-cook-offs, and career fairs. Falls and Springs.

Prerequisite(s): BU 2450.

BU 3360 Marketing Research
3 credits

Marketing research begins with a problem for which data is collected, analyzed, and reported in order to make marketing decisions. Every click on a web page, every sales call made, and every survey completed generates data that can offer insights for creative solutions to business challenges. Students learn how to conduct and use market research to development winning strategies. Falls and Springs.

Prerequisite(s): BU 2450 and (BU 2240 or MA 2300).

BU 3370 Branding and Marketing Communication 
3 credits

How can a business stand out when its prospective customers are bombarded with hundreds of marketing messages every day? Students learn how to compete for, and win, the attention of customers. Students study how brands are built, how consumers are influenced, and how business goals are achieved using integrated advertising and promotional communication strategies. Falls and Springs.

Prerequisite(s): BU 2450.

BU 3380 Business Innovation
3 credits

Businesses increasingly invest in innovation. Challenges students to explore the growing body of knowledge that supports business innovation; design thinking, effective teamwork, and change models. Using case studies, students consider and analyze successful and failed innovation initiatives. A capstone project requires teams to conceptualize a new product or service and propose how to bring the concept to life. Falls and Springs.

Prerequisite(s): BU 2450.

BU 3410 Labor and Employment Law for Managers
3 credits

A study of employment and labor law and its impact on the human resource management practices of companies. Specific labor law areas to be covered include the development of unions and labor law in the United States, the unionization process, unfair labor practices, collective bargaining, the enforcement and administration of the labor contract, the rights of union members and public sector labor relations. Employment law areas to be covered include equal employment opportunity and current discrimination laws, occupational safety and health, retirement income security, fair labor standards, employee welfare programs and common law employment issues. Falls and Springs.

BU 3420 Organizational Behavior
3 credits

Managing performance in the workplace and developing competencies for career success in rapidly changing, globally competitive organizations are critical to reaching personal and organizational goals. Topics include perception, motivation, communication, diversity, group dynamics, leadership, decision-making, ethics, organizational structure, conflict management, organizational culture and change. Emphasizes experiential learning, teamwork, and hands-on applications such as cases, projects, presentations, and other activities. Falls and Springs. (DICO)

BU 3430 Sports Law
3 credits

Whether students intend to work as an Athletic Director or become a sports agent, they benefit from this introduction to the fundamental subjects of law relevant to the world of sports. Students learn how to identify legal risks associated with sports and analyze pertinent sports laws like torts, products liability, contracts, criminal law, constitutional law, and employment law. Falls and Springs.

Prerequisite(s): BU 2480.

BU 3450 Sports Marketing
3 credits

A survey of concepts and processes used in the successful marketing of sport programs and events. Special emphasis is placed on the unique or unusual aspects of sport products, markets, and consumers. Falls and Springs.

Prerequisite(s): BU 2450.

BU 3460 Small Business/Entrepreneurship Marketing and Operations
3 credits

Owners and managers must develop cost effective marketing programs to create awareness of and generate revenues for the small business. Similarly owners and managers must have an intimate understanding of and involvement in small business operations. Students develop an integrated marketing communications plan for a business in the selected industry. Students learn the critical aspects of operating a business in the selected industry. Students prepare a physical layout of the business; an operational analysis is required and includes critical parameters of the selected business and a comprehensive breakeven analysis. A small business simulation is used to allow students to apply course concepts to a simulated small business. Springs.

Prerequisite(s): BU 2450.

BU 3470 Small Business Law and Human Resources
3 credits

Provides the small business manager or owner with a basic knowledge of the law and legal issues relating to small businesses and the best practices in human resources. Focuses on numerous practical issues including: choosing and organizing a form of business; entering into contracts; protecting intellectual property; obtaining insurance and reducing liability; hiring, managing, and terminating workers; complying with the various federal and state statutes and regulations, with an emphasis on those relating to human resources. Falls.

Prerequisite(s): BU 2480.

BU 3480 Social Media Strategy
3 credits

Social media is incorporated into promotional efforts of organizations to achieve strategic goals. Used effectively social media and content marketing build relationships and strengthen engagement between an organization and its stakeholders; clients, customers, employees, etc. Students develop skills to create and deliver content through social media as well as measure and analyze results against strategic marketing and organizational objectives. Falls and Springs.

Prerequisite(s): BU 2450.

BU 3525 Introduction to Globalization and Business
3 credits

An introduction to global business and the environment within which business transactions take place. Students develop a better understanding of the economic, socio-cultural, and legal forces influencing international business practices. Introduces theories of international trade, foreign direct investment, economic integration, basic skills of international operations, management, and control including human resources management. Encourages students to adopt new perspectives on the drivers and results of globalization in the 21st century. Falls and Springs.

BU 3530 Real Estate Investment and Finance
3 credits

Learn and appreciate the value of owning real estate, whether as a homeowner or investor. Explore real estate principles, issues of legal protection, mortgage techniques, appraisal, brokerage, risk analysis, investment analysis for commercial properties and apartments, construction and real estate development financing, as well as documents used in this field. Falls and Springs.

Prerequisite(s): (BU 2260 or BU 2262) and EC 2560.

BU 3550 Investment Principles
3 credits

Investment fundamentals. Objective is to provide background for intelligent and rational investment decisions using the risk-return tradeoff. Topics include: sources of financial information; operation of financial markets (including options and futures); and analysis of common and preferred stocks, government and corporate bonds, money market securities, mutual funds and other financial instruments. Falls and Springs.

Prerequisite(s): BU 3210.

BU 3560 Land Use Law and Development 
3 credits

An exploration of the process by which the uses of real property are changed and the manner in which the Constitution, legal controls and economic environment impact upon the potential for exploitation. An in-depth examination of the citizenry in their various roles and constituencies interacting with the diverse group of professionals involved in the planning and development process. The decision criteria and process used in the developer’s production systems are compared and contrasted with the aesthetic, ecological, social, ethical and utility concerns of the community, region and state. When possible New Hampshire Statutes and case studies are used. A written feasibility analysis is required. Falls and Springs.

Prerequisite(s): Junior status.

BU 3600 Introduction to Public Relations
3 credits

Deals with public relations practices in the corporation through a combination of theoretical knowledge and practical applications. Specific objectives include: emphasizing the importance of effective writing skills in public relations; stressing the function of public relations in the marketing mix; teaching the background and theory fundamental to sound public relations practices; providing students with an opportunity to develop public relations strategies and produce supporting promotional materials. Visiting public relations practitioners and field trips complement the classroom experience. Falls and Springs.

Prerequisite(s): BU 2450.

BU 3720 Career Development
3 credits

An examination of the nature of work in contemporary society from the standpoint of the individual’s experience in balancing life and career pursuits. Includes an overview of occupational opportunities in the context of personal as well as organizational needs and expectations; self assessment and development of a personal career plan; an examination of the latest approaches to the job search, including the Internet, for success in today’s competitive, information-based economy. Falls and Springs.

Prerequisite(s): Junior status. (INCO)(WECO)

BU 4040 Business Law II
3 credits

Applies the basic knowledge obtained in Business Law to compare the common law to the Uniform Commercial Code. Sections 1, 2, 3, 4 and 9 of the Uniform Commercial Code are covered using case studies and moot court exercises. It also involves an analytical study of the concepts embraced in the law of partnerships, corporations and other business organizations. Springs.

Prerequisite(s): BU 2480.

BU 4091 Current Topics in Business 
3 credits

To allow students to cover special topics not normally covered in depth in other business courses. Students may repeat this course when offered under a different topic title.

BU 4100 Accounting Information Systems
3 credits

Focuses on effective control and audit of business information processing systems using computers. It may be considered as a basic introduction to computer control and audit techniques for students versed in principles of business, computer technology, and accounting. Falls.

Prerequisite(s): (BU 1150 or BU 1152), (BU 2260 or BU 2262), and (BU 3120 or BU 3122).

BU 4122 Advanced Accounting
4 credits

Students expand their knowledge of accounting beyond Intermediate Accounting to build understanding of partnership transactions, consolidations, governmental accounting, not-for-profit, international accounting, and other topics potentially tested on the Certified Public Accountant (CPA) exam. A review of the regulatory environment and IRFS may also be included. Not open to students who have earned credits for BU 4120. Springs.

Prerequisite(s): BU 3120 or BU 3122.

BU 4150 Auditing
3 credits

Auditing focuses on the principles and procedures of investigating financial statements and underlying records of clients. Topics include types of audits, responsibilities and duties of auditors, auditing standards, audit programs, internal control, auditor’s reports, the Sarbanes-Oxley Act of 2002, and ethics. Case studies of fraud are examined. Falls.

Prerequisite(s): BU 3120 or BU 3122.

BU 4200 Training and Development
3 credits

Focuses on the training and development component of the human resource management function. Students develop competencies in planning, designing and delivering training programs. Topics include needs assessment, training objectives, adult learning theory, training plans and methods, presentational skills and training evaluation. Springs.

Prerequisite(s): BU 3420.

BU 4210 Auditing Practice
1 credit

This experiential course requires students to conduct a comprehensive audit by applying content learned in the Auditing course to an authentic scenario. Through this challenging project, students gain the knowledge and confidence necessary to conduct a compliant audit. Falls.

Prerequisite(s): (BU 3120 or BU 3122) and BU 4150 (may be concurrent).

BU 4220 Strategic Management
3 credits

Executives are responsible for the design and execution of an organization’s strategy. This capstone experience involves research and practice of the executive responsibilities of planning, organizing, activating and controlling. A review of past coursework, discussion of current business developments, and analyses of case studies prepare students to become ethical and effective decision-makers. Additional fee required. Falls and Springs.

Prerequisite(s): BU 2450, BU 3210, BU 3300, and Junior status. (INCO)

BU 4250 Marketing Management
3 credits

Marketing strategies must create value for customers and for the firm, so marketing managers need a mindset for innovation and metrics for measuring marketing performance. Customer satisfaction, retention, and loyalty lead to competitive advantage and profitability. Students prepare to be career bound professionals as they study the best practices of marketing management in firms that have demonstrated market leadership. Falls and Springs.

Prerequisite(s): BU 2450 and Senior status.

BU 4260 Interpersonal Relations
3 credits

A cognitively and experientially based course designed to develop crucial managerial skills required for success in the diverse and dynamic globally integrated contemporary workplace. Includes a review of conceptual material designed to facilitate the understanding of effective interpersonal behavior under conditions of uncertainty as well as competing and/or changing goal orientations in modern organizations; self assessment, solicitation and evaluation of feedback regarding the effectiveness of student’s current managerial behavioral skills; development of a comprehensive assessment of personal strengths as well as goals for improvement in the areas of professional and managerial communication and influence. Topics include such areas as communication, listening and feedback, team building and employee development, problem solving and decision making, conflict management, motivation and performance management, interpersonal influence and negotiation. Varied pedagogical techniques include assigned readings, videos, cases, individual and team exercises, role plays, self assessment and feedback instruments and integrative writing assignments. Falls and Springs.

Prerequisite(s): BU 3420.

BU 4330 Sales Management
3 credits

Sales managers must select and develop the best sales team possible. Students discover the fundamentals of sales management including selection, training, compensation, supervision, and motivation of sales personnel. Practical business projects provide experience in sales planning, determining market potential, preparing budgets, establishing territories and quotas, analyzing sales operations, and evaluating the productivity of sales personnel. Falls and Springs.

Prerequisite(s): BU 3290.

BU 4340 Competitive Sales
3 credits

Designed for students to learn and demonstrate how to apply the skills from Professional Selling Skills I and II to prepare and compete in local, regional, and national sales competitions. The skills developed help students qualify for higher level professional sales careers (Strategic Account Managers) that have longer sales cycles and higher revenues. Falls.

Prerequisite(s): BU 3280, BU 3290, and permission of the instructor.

BU 4390 Seminar in Finance
3 credits

Expands on topics covered in Financial Management at a more advanced level and adds topics not covered with the prerequisite course. Concepts covered may include corporate financial management, investment portfolio management, fundamental analysis and technical analysis, at the discretion of the professor. Falls and Springs.

Prerequisite(s): BU 3210.

BU 4440 Global Marketing
3 credits

Analysis of economic, social and political environments influencing international markets. Investigation of marketing techniques and programs as developed and implemented on a global scale. Evaluation of international marketing strategies, special goals, global buying behavior and decision-making processes that are part of marketing on a global scale. Emphasis on extent of standardization of marketing programs across several countries and the selection of appropriate entry strategies for foreign markets. Falls and Springs.

Prerequisite(s): BU 2450.

BU 4530 Small Business/Entrepreneurship Finance and Accounting Methods
3 credits

Provides students with a thorough understanding of the unique and “scaled down” requirements of the financial management aspects of operating a small business. Focuses on origination of financing, management of cash flows, and the ongoing financial management of a small business. Includes the creation of basic financial statements via manual and automated approaches using Quick Books Pro (or other financial software) and other financial issues specific to the small business environments. Falls.

Prerequisite(s): (BU 1150 or BU 1152), (BU 2260 or BU 2262), and BU 3210.

BU 4620 Business Internship
1-12 credits

Students gain work experience by applying knowledge and skills learned in courses to on-the-job assignments in host organizations. Internships are supervised with planned objectives and a prescribed number of on-site work hours for which academic credit is earned. Open to students who have completed courses relevant to the position and have demonstrated self-discipline, motivation, and academic success in their major. 1 credit=40 hours of work experience. Repeatable for a maximum of 12 credits, of which a maximum of 3 credits may apply to elective credits within a business degree program when BU 4620 is listed as an elective in the program and the Internship work experience is in the discipline to which the credits are applied. Pass/No Pass.

Prerequisite(s): Junior or Senior status; minimum 2.75 cumulative GPA; permission of the instructor.

BU 4650 Professional Employment
3 credits

Designed to help students obtain and succeed in their first professional position after college. Relevant to students of all majors with all varieties of career interests. Emphasizes the importance of professional behavior in the workplace, including expectations regarding dress, communication and etiquette. Covers the role of personal financial management in professional success, professional networking and occupational focus, varied approaches to the job search, job search documents (such as resumes and cover letters), interviewing skills, characteristics of professional work environments and tips for succeeding in the first job. Falls and Springs. (WECO)

BU 4700 Small Business/Entrepreneurship Capstone
3 credits

Students select a potential small business to acquire or launch, prepare a funding plan, a marketing plan, and a business plan suitable for obtaining financing from a bank or other funding source. Students learn about (and if appropriate, obtain) the required registration documents for company organization and name. Students learn all the required licensing and insurance requirements appropriate for their chosen small business. Students leave the course with all the knowledge and a plan to start or acquire a business of their choosing. Springs.

Prerequisite(s): BU 3460, BU 3470, BU 4530.

BU 4910 Independent Study
1-3 credits

An Independent Study allows a student to create a customized course. Working one-on-one with a knowledgeable faculty member, the student may explore a business subject of personal interest in support of his or her academic and professional goals. Together, the student and professor develop a reading list, projects, and writing assignments to support the desired learning outcomes. Consent required of the instructor who will supervise the independent study and the Director of Instruction.

BU 5060 Business Graduate Internship
1-6 credits

Students gain work experience by integrating business knowledge and skills to add value to challenging projects in or behalf of host organizations. Internships are supervised with planned objectives and a prescribed number of work hours for which academic credit is earned. Open to students who have completed course work relevant to the position. This course is repeatable up to 6 credits.

Prerequisites: Nine graduate credits in business, minimum 3.0 cumulative GPA, and permissions of the instructor. Pass/No pass.

BU 5070 Foundations in Accounting and Finance
3 credits

Professionals refer to accounting reports and consult with accountants for the information they need to make strategic financial decisions for their organizations. Understanding the accounting cycle and interpreting financial statements is essential in assessing the viability of projects and making investment decisions. Students will strengthen their financial decision-making skills so as to articulate their position on investment decisions.

BU 5075 Foundations in Management and Strategy
3 credits

Managers must understand organizational structures, process, and culture while developing a strategic view of organizational performance. Opportunity and risk must be evaluated. Operations must align with strategic goals. Using the case study method, students confront real world challenges. Decision-making, communication, and leadership skills are strengthened in this cornerstone course while students begin their own leadership journey.

Prerequisite: BU 5070.

BU 5110 Managing Organizational Behavior
3 credits

A review of theory and research findings in the field of organizational behavior, with emphasis on applications by practicing managers. Topics to be covered include perception, motivation, leadership, communication, group dynamics, conflict management, and organization theory. Pedagogical techniques include case analysis, presentations, role plays, and other experiential activities.

BU 5120 Financial Analysis 
3 credits

A complete corporate financial management course. Content covers the classic areas of valuation, capital structure, and budgeting, as well as more specialized financial topics. Online version incorporates online course materials and exercises.

Prerequisite(s): BU 5070 and BU 5190.

BU 5165 Training and Development
3 credits

This course provides the application of learning theories and instructional development to the education and training of employees. Topics include instructional design, strategy, technology, and the implementation, evaluation, and management of training in an organizational environment.

BU 5180 Exploring Personal and Organizational Health
3 credits Exploration of the evolving and emerging paradigms of holistic health and healing, and how the personal and organizational realms interconnect. In addition to examining the traditional wellness models, discussions will include concepts of mind, transpersonal psychology and energetics. Through an examination of personal and organizational contexts, students will explore ways to transform personal and work environments through mindfulness towards good intention, open mind and compassionate heart.

BU 5190 Accounting for Managers
3 credits

Budgetary accounting and cost accounting including profit planning and control systems, budget process, cost systems, and their managerial applications.

Prerequisite(s): BU 5070.

BU 5192 Advanced Financial Accounting
3 credits

This course examines issues related to specialized topics including partnerships, consolidations and business combinations, foreign subsidiaries, international standards, governmental and not-forprofit organizations.

Prerequisite(s): BU 5070.

BU 5210 Economic Analysis 
3 credits

Today’s business climate demands managers who can make decisions involving the best use of an organization’s scarce resources under conditions that change rapidly. This course demonstrates the power of problem-solving insights and uses a cross-functional approach. Topics to be covered include strategic pricing using game theory, forecasting techniques and demand estimation, cost analysis, linear programming, and optimization under various market structures.

Prerequisite(s): BU 5070 and BU 5075.

BU 5220 The Legal Environment of Business
3 credits

A basic understanding of legal problems is expanded, analytical ability is developed, and an awareness of the presence of legal problems that surround the businessperson is explored. Freedom of choice, taxation, stockholder status, acquisitions and divisions, antitrust, employment, administrative law, and bankruptcy are covered as time allows.

Prerequisite(s): BU 5075.

BU 5226 Business Law for Accountants
3 credits

Coverage of applicable areas of the Uniform Commercial Code law and business law topics as it relates to exam content for the CPA exam, including product liability, contract law, agency law, and extensive review of the Sarbanes-Oxley Act of 2002. Also involves an analytical study of the concepts embraced in the law of partnerships, corporations and other business organizations.

BU 5227 Accounting Information Systems
3 credits

This course centers on how organizations collect, record, process, and store accounting information and data. Topics include information systems concepts, transaction cycles and processing, flowcharting, data flow diagramming, XBRL, e-business and ERP systems, computer fraud and IT security, internal controls, auditing with AIS, and ethics.

BU 5228 Accounting Research and Communication
3 credits

This course is an exercise in the written and verbal communications skills required in the accounting profession. Included in the course are the preparation of engagement letters, tax planning correspondence, complex topic analysis and communication of the accountant’s recommendation. Case studies will be used as the basis for presenting the fact pattern with guidelines on expected outcomes.

BU 5229 Professional Ethics for Accountants
3 credits

This course helps develop the foundation for ethical reasoning, integrity, objectivity, independence and other core values as defined by the American Institute of Certified Public Accountants.

BU 5360 Social Media Marketing
3 credits

Social media is not a fad. The Internet has forever changed the way humans communicate. Web-based social media outlets are woven into the fabric of our lives; directly and indirectly. For businesses, social media presents strategic opportunities and challenges related to product offerings, promotion, pricing strategies, delivery of products or service, as well as presentation of brand. Through this course students will: (1) Gain a strong understanding of the current face look of social media; (2) Develop the ability to stay up-to-date as social media evolves; and (3) Learn how businesses can successfully leverage social media techniques to achieve strategic objectives.

Prerequisite(s): BU 5075.

BU 5400 Survey of Issues in Health Care Administration
3 credits

This course serves as the introduction to the Health Care Administration certificate program. In this course, students will be able to recognize and discuss the basic components of the United States health care system by learning various aspects of the industry, global alternatives, and how a multitude of internal and external factors impact and shape our delivery system. Topics will be supported by information in textbooks, articles, and Websites. Students will use this material in preparation for written essays, presentations, and classroom discussions.

BU 5410 Human Resources in Health Care Administration
3 credits

This course addresses managing organizational behavior issues and techniques with a specific focus on human resource management issues unique to the health care industry.

Prerequisite(s): BU 5075.

BU 5420 Health Care Law and Ethics
3 credits

This course is specifically designed for graduate students enrolled in the Health Care Administration certificate program or an MBA with a health care administration focus. This course will focus on the principles and theories of law as it relates to health care delivery, health care management and administration, examination of the applications of laws in relation to health care liability prevention, and risks facing administrators, managers, and practitioners.

Prerequisite(s): BU 5075.

BU 5430 Health Care Administration and Financial Management
3 credits

This course presents an in-depth review of the financial management of health care organizations. This includes but is not limited to budget formulation process specific to health care delivery systems, funding sources and payment methodology, managing working capital and capital budgeting, the unique characteristics of non-profit organizations, and financial analysis of such organizations. Students will also do case study analysis in the previously mentioned topics.

Prerequisite(s): BU 5070 and BU 5190.

BU 5440 Information Technology in Health Care
3 credits

This course takes a comprehensive look at a broad range of technologies used throughout the health care industries and continuum of care. This includes and not limited to, Medical Informatics, Administrative Applications, Medical Office Automation, Telemedicine and Electronic Medical Record. The course will also cover technology in surgery and informational resources access and use.

BU 5450 Comparative Health Systems
3 credits

This course is an online elective course designed for those that are interested in healthcare systems around the world. This course is designed to encourage further understanding of healthcare policy in the United States as compared to other countries. How does each deal with the pro-vision of healthcare? What are the strengths and weaknesses of each? This course will require critical thinking and writing skills.

BU 5480 Leadership in Health Care
3 credits

Health Care leadership is an introduction to the principles of management and leadership as the foundations for the administration of health care products and service delivery. The course covers the evolution of management principles and practices, and the bases for health care administration. Emphasis is on the management of global health care systems and the need for innovation and creativity in health care administration. The focus is placed on mastering graduate-level critical thinking, writing and ethical decision making skills.

BU 5490 Capstone: Health Care Topics
3 credits

This course is a seminar-style presentation of current health care topics. This is an integrative course that incorporates all previous coursework into a cohesive body of knowledge. The topics include but are not limited to health care policy, quality initiatives, marketing in health care, current issues within Medicare and Medicaid, strategic decision making, and public health.

Prerequisite(s): BU 5410 and BU 5430.

BU 5510 Operations Management
3 credits

Examination of the nature and structure of decision making in the midst of uncertainty. Formal techniques for measurement of risks and rewards are applied to case studies based chiefly on production systems. Concludes with a survey of current techniques for operations analysis, planning, and control.

Prerequisite(s): BU 5070 and BU 5075.

BU 5530 Multinational Marketing
3 credits

Post WWII, the trend toward freer trade and accelerating technological change has been altering the world’s economic landscape via the process of globalization. The recent drift toward regionalism (e.g., unifying European and North American markets), the collapse and subsequent restructuring of many of the world’s national economies such as in the Soviet and Eastern European economies, have served as massive economic experiments. Global recession and recovery have been studies to glean what has worked and what has failed in each of these examples, yielding critical information for future marketing strategies. This course is designed to introduce some of the key issues of these international events that can be incorporated into multinational marketing. This class will focus on issues involved in marketing products and services across national boundaries. Culture, economic arrangements, technical standards, currency movements, language, religion, ideology, politics, distance, and conflicting interpretations of national and global interests combine to complicate the administration of marketing’s familiar “4 Ps” cross-nationally. This course uses a combination of lectures, global marketing cases, discussion, and mini projects to examine specific issues currently involved in multinational marketing strategies.

Prerequisite: BU 5700.

BU 5590 Budgeting and Fund Accounting
3 credits

The basics of fund accounting and modified accrual basis are explored by looking at the different fund purposes, typical transactions, and examples of government reporting and disclosure. This course covers the core concepts, principles, and financial reporting for government and not-for-profit accounting, which varies significantly from financial accounting used in public and private financial reporting.

Prerequisite: BU 5190.

BU 5600 Federal Taxes and Business Decisions
3 credits

Tax laws and their effect on management planning and decision making, as well as on personal financial transactions are of interest to managers and accountants. Representative topics include tax aspects of selecting a business form; tax factors in acquiring, using, and disposing of land, buildings, or equipment; capital gains and losses; nontaxable transactions; individual income tax; family tax planning; and common tax traps.

Prerequisite: BU 5190.

BU 5620 Auditing Perspectives
3 credits

Theory and procedures underlying auditors’ responsibilities in examining and reporting on financial statements of a business enterprise are discussed including professional ethics, auditing standards, reports, internal control, and the selection, scope, and application of auditing procedures.

Prerequisite: BU 5190.

BU 5630 Policy Topics
3 credits

An in-depth study of a particular topic, contemporary issue, or concern will be the focus of this course and will be taught by a specialist within the field being studied. Since topics vary, the course may be repeated with different topics.

BU 5690 Customer Relationship Marketing
3 credits

This course lays out a broad rethinking of customer relationship management. The focus is on the mindset and skillset required to earn and grow relationships with customers and build customer centric organizations. Examined are changes in attitudes, values, and behaviors of customers who expect their voices to be heard. Marketers are learning to listen and to design customer experiences that deliver high levels of both customer values and company value. Value is measured in terms of repeat business, customer loyalty, return on investment in marketing, and hard-to-duplicate competitive advantage.

Prerequisite: BU 5700.

BU 5700 Marketing Techniques
3 credits

The objective of this course is to help students develop a broad under-standing of marketing techniques, strategies, and tactics employed by the marketing manager. This course will cover the use of the “marketing mix” elements as they pertain to the planning and implementation of the marketing plan.

Prerequisite(s): BU 5075.

BU 5720 Seminar in Executive Management
3 credits

From a decision-maker’s point of view, students will participate in a seminar involving middleand upper-level managerial responsibilities, as well as discussions concerning “state-of-the-art” methodologies appropriate to all levels of management. Case studies and group projects will be combined with informal lectures and discussions involving such areas as strategic planning, action planning techniques, policy making, managerial ethics, decision-making methods, control systems, and the integration of all resources for optimum performance.

Prerequisite(s): BU 5070, BU 5075, BU 5120, BU 5190 and BU 5210.

BU 5730 Current Issues in Marketing
3 credits

This course is designed to explore the contemporary issues and challenges impacting the future of marketing management. Developments in technology, communications, demographics, consumerism, packaging, marketing information systems, and non-product marketing are some of the variables to be examined in terms of their current and future influence on the functions of the marketing manager. All other required marketing courses should be completed before entering this course.

BU 5770 International Business
3 credits

It is a small world, and getting smaller fast. An understanding of the complex managerial dimensions of world trade and international business is now an expected part of an MBA’s intellectual inventory. This International Business course provides an opportunity to develop the understanding through readings, and through case studies. An individual term project will give students an opportunity to bring global thinking to bear on current issues in a company, country, or region.

BU 5820 Women as Leaders
3 credits

This course challenges women to consider the cultures, climates, and contexts that limit and support their capacities as leaders. Students will explore personal leadership styles, characteristics of effective leaders, and strategies for developing themselves as leaders.

BU 5850 New Ventures and Entrepreneurship
3 credits

The course focuses on business start-ups, providing an intensive introduction to business planning from the defining of a “primary vision” through market size assessment and strategic operations planning, to the financing, staffing, and implementation of the new venture. Course includes readings on entrepreneurship, case studies of small and large examples of successful new ventures, and student fieldwork. Software available to help business planning will be introduced for hands-on use. Each student will prepare a formal business plan for new ventures.

Prerequisites: BU 5120 and BU 5210.

BU 5910 Independent Study
1–3 credits

credits Enrichment of the background of students in business through the pursuit of a special topic pertinent to their interests and abilities is offered through independent study opportunities. This is an opportunity for an in-depth study of a problem in the business field. Consent of a faculty supervisor, department chair, program coordinator, and the associate vice president for academic affairs is required.

EC-Economic Courses

EC 2000 Survey of Modern Economics
3 credits

Designed to survey the essential features of both modern macroeconomics and microeconomics. This course does not substitute for EC 2550 or EC 2560. Not open to Business majors. Not open to students who have earned credit for EC 2550 or EC 2560. Springs.

EC 2550 Macroeconomics
3 credits

Economics influences lives. As unemployment increases, one finds it hard to find a job. As the interest rate falls, one’s monthly credit card payment may go down. What policies can governments implementto shape the economy for the better? Students learn how to track changes in the economy, and how the decisions of consumers, firms, and governments are affected. Falls and Springs.

Prerequisite(s): regular admission to Plymouth State University. (GACO)

EC 2560 Microeconomics
3 credits

An economic way of thinking helps decision- makers. Consumers want the best deal for their money. Managers find prices and the quantities of products to produce. Problems, such as pollution, affectthe economy; governments aim to find remedies. Students learn to approach these and other decisions using an economic way of thinking.Falls and Springs.

Prerequisite(s): regular admission to Plymouth State University.

EC 3400 Economics for Educators
3 credits

Provides a foundation in economic theory and practice to prepare pre-service teachers for teaching economics (5-12). Students analyze organization of fundamental concepts and develop lesson plansfor middle or high school classes. Organized around six Economics standards established by the NH Department of Education and related thematic national social studies standards (NCSS). Limited toTeacher Certification majors only. Fall of even years.

Prerequisite(s): permission of instructor

EC 3510 Intermediate Macroeconomics
3 credits

Classical and Keynesian models of national income determination are presented as background to a study of contemporary theories of inflation, unemployment and economic growth. Also offers analysesof ongoing controversies concerning the effectiveness of governmental efforts to stabilize the economy: the Monetarists vs. the Fiscalists and the debate over rational expectations. Falls and Springs.

Prerequisite(s): EC 2550 and EC 2560.

EC 3520 Intermediate Microeconomics
3 credits

Designed to provide students with a working knowledge of the determination of prices and outputs in a market economy. The fundamentals of marginal analysis as it applies to consumption, input,output and pricing decisions are analyzed under conditions of perfect competition, monopoly and monopolistic competition. Students also become acquainted with the concepts of general equilibrium, welfare economics and market failure. Falls and Springs.

Prerequisite(s): EC 2550 and EC 2560.

EC 3580 Managerial Statistics
3 credits

Application of statistics and economic theory to aid in managerial planning and marketing. The fundamentals of probability, regression analysis and microeconomic theory are applied to the problems of demand estimation, costs, pricing strategies and forecasting. Emphasizes case studies and use of the business statistical software. Falls and Springs.

Prerequisite(s): (BU 2240 or MA 2300), EC 2550 and EC 2560.

EC 3600 Public Finance
3 credits

Designed to provide undergraduate students in economics, finance and political science with an understanding of the economic basis for government. Covers the rationale for government expenditures and taxation, including the criteria for government intervention, pricing analysis for government-provided goods, the theory of government expenditure and taxation, the administration of taxation programs and responses to taxation. Springs.

Prerequisite(s): EC 2550 and EC 2560.

EC 4090 Current Topics in Economics
3 credits

To allow students to cover special topics not normally covered in depth in other economics courses. Student may repeat this course when offered under a different topic title.

EC 4440 International Economics
3 credits

Introduction to modes of business operation and the economic factors (comparative advantage, tariffs, balance of payments accounts, trade deficit, etc.) that affect international trade. Study of principles, practices, and theory of how and why nations trade. Unscheduled.

Prerequisite(s): EC 2550 and EC 2560.

EC 4460 Money and Banking
3 credits

Money plays a vital role in the economy. Financial innovations by banks can affect the money suppy and thus economic growth. Students learn the central bank’s role in ensuring a stable money supply in the economy, how and why the money supply may change, how banks operate, and how consumers, firms, and foreign exchanges are affected. Falls and springs.

Prerequisite(s): EC 2550 and EC 2560.

EC 4610 International Finance and Economic Policy
3 credits

The study of international finance (international monetary relations) covers financial policies, international loans, balance of payments accounting, exchange rates, reserve and payments currencies and international liquidity. Considers the impact on the US. Springs.

Prerequisite(s): BU 3210, EC 2550, and EC 2560.

EC 4620 Economics Internship
1-12 credits

Students gain work experience by applying economic theory learned in courses to on-the-job assignments in host organizations. Internships are supervised with planned objectives and a prescribed number of on-site work hours for which academic credit is earned. Open to students who have completed courses relevant to the position and have demonstrated self-discipline, motivation, and academic successin economics courses. 1 credit=40 hours of work experience. Repeatable for a maximum of 12 credits, of which a maximum of 3 credits may apply to elective credits within a business degree program; up to12 credits apply to credits required for graduation. Pass/No Pass.

Prerequisite(s): Junior or Senior status; minimum 2.75 cumulative GPA; permission of the instructor.

EC 4910 Independent Study
1-3 credits

Individual study and research affording opportunity for advanced work in a field of economics selected by the student. Consent required of the instructor who will supervise the independent studyand the Department Chair.

EC 5615 Global Economics
3 credits

The national economies today are all deeply embedded in an interactive global network with profound implications for both economic theory and economic policy. In this course, students will engage in theoretical as well as empirical studies of international economic relationships.