debits and credits, accruals, depreciation, and the construction of a financial statement. The course demonstrates and explains the value of hypothesis testing.

BUMT 3050 — 3 UNITS

DATA ANALYTICS FOR BUSINESS APPLICATIONS

This course explores the use of information technology, information resources, and management information literacy in today's business world. Students learn how to identify, acquire, analyze, and evaluate timely and accurate information from electronic sources.

BUMT 3100 — 3 UNITS

ETHICS IN BUSINESS

This course addresses the importance of ethical issues and the financial impact on business performance and ownership. The costs and consequences of failing to act ethically are explored. Students learn strategies to solve real life dilemmas. Students explore the importance of ethics as a dimension of social responsibility and business ethics in the global economy.

BUMT 3230 — 3 UNITS

INTRODUCTION TO BUSINESS MANAGEMENT

This course presents an introduction to management concepts and strategies used by modern businesses, and is designed to familiarize students with the accepted standards, procedures, and techniques employed by senior, middle, and operational managers. It provides students with an understanding of the financial impact of management and how to plan to optimize performance and achieve organizational goals.

BUMT 3250 — 3 UNITS

INTRODUCTION TO FINANCIAL ACCOUNTING

Students study the accounting cycle through financial statements, understanding inventory controls, tangible and intangible assets, and budgets. This course covers the role accounting plays in business forecasting and decision making. The student gains an understanding of assets and liabilities, revenue and expenses, debits and credits, accruals, depreciation, constructing a financial statement, and accounting cycles.

BUMT 3420 — 3 UNITS

APPLIED FINANCIAL ACCOUNTING

A continuation of accounting analysis and understanding, as applied in the corporate world, this course gives students experience with the accounting cycle, sales journal, accounts receivable ledger, accounts payable ledger, cash receipts journal, cash payment journal, and income statement and balance sheet statements. Prerequisite: BUMT 3300A or BUMT 3250

BUMT 3650 — 3 UNITS

HUMAN RESOURCE MANAGEMENT

This course explores organizational structure and how it impacts behavior. Students develop an understanding of what it means to be a "leader of change,"

and the critical importance to financial performance in doing so. Students review job design, managing career development, the value of performance appraisal, compensation and reward, safety and health laws, and the economics of good organizational management. Prerequisite: BUMT 4840

BUMT 3680 — 3 UNITS

GLOBAL MARKETING COMMUNICATIONS

This course provides a foundation of knowledge necessary to create strategic communications plans that support a product or service in today's competitive marketplace. Students participate in a learning forum environment whereby original ideas and assignments are presented, discussed, and critiqued by the class. This course provides students with a framework of how to enter foreign markets. Prerequisite: BUMT 4600

BUMT 3820 — 3 UNITS

BUSINESS LAW

Students develop an understanding of corporate formation and procedures, limited liability companies and special business forms. This course examines social, ethical, and political implications of law and its application to business transactions as well as intellectual property law.

BUMT 3950 — 3 UNITS

MANAGERIAL ACCOUNTING

Managerial Accounting is concerned with the provisions and use of accounting information by managers within organizations to provide the basis to make informed business decisions for strategic planning in their management and control functions. In contrast to financial accounting information, managerial accounting information is primarily forward-looking and predictive instead of historical. It is designed to support decision making and intended for use by managers within the organization, instead of being intended for use by shareholders, creditors, and public regulators. Prerequisite: BUMT 3300B or BUMT 3420

BUMT 4100 — 3 UNITS

SMALL BUSINESS MANAGEMENT

A study of how small businesses can manage the unique challenges they face and how they can achieve and maintain a competitive advantage, this course involves feasibility analysis and addresses issues of small business ownership and management, strategic planning, financial planning, marketing for competitive advantage, the economics of pricing, and break-even analysis. Prerequisite: BUMT 4200 or BUMT 4230

BUMT 4110 — 3 UNITS

MICRO & MACRO ECONOMICS

Microeconomics introduces economic analysis of individual, business, and industry choices in the market economy. Topics include price mechanism, supply and demand, optimizing economic behavior, costs and revenue, market structures, factor markets, income distribution, market failure, and government intervention. Macroeconomics introduces economic analysis of aggregate employment, income, and