Business

BUS 125 Introduction to Entrepreneurship

This course introduces student of diverse majors to an alternative future where they may achieve financial independence and security for themselves; while also contributing to the economic well-being of the community. Students will explore start-up and small business issues and develop some of the skills needed to: evaluate the potential for success of ideas; determine resources needed and methods to acquire them; communicate those ideas in a convincing manner; implement ideas into a working enterprise; understand and deal with pitfalls; and manage and grow the resulting enterprise.

BUS 241 Financial Accounting

Principles of financial accounting that are used to communicate financial information to external parties. The study of financial
accounting provides a strong foundation for future courses in business and finance. The student is introduced to accounting concepts,
how to record transactions for the three legal forms of business organizations, and how to prepare financial statements.

BUS 243 Cost Accounting

Analysis of cost accounting techniques and applications relative to managerial planning, control, and decision-making. Topics include
measurement of unit costs, control of operating costs, incremental decision-making, production cost reports, cost variances, and profit
planning. Computer spreadsheets and cases are used to analyze cost accounting data and to simulate managerial accounting decisions.

BUS 246 Law of Basic Commercial Transactions

Introduction to legal concepts in those areas of the law essential to commercial transactions, including creation and performance of
contracts for the sale of goods and other property, negotiable instruments, real and personal property, leases, and wills and estates. The
course will be taught largely utilizing the case method and problem approach, with an emphasis on how legal concepts are applied to
specific factual situations. (Not scheduled for 2016-2017)

BUS 265 Topics in Business

Content of the course varies with instructor. The course may be repeated for credit as long as topics covered are different.

BUS 283 Introduction to International Business Cases

Course is a combination of lectures, case discussion, and site visits. Lectures by Rhodes and University of Antwerp faculty as well as
European Union officials on international business including strategy, finance, marketing and management within the context of the
European Union will form the basis for class discussion of business cases. Following work on business cases, students will visit business
sites for discussion of the businesses’ strategies and performances with firm officials. The course is offered in Antwerp, Belgium. Cases

BUS 284 Social Impact of Business in South Africa

This Maymester course will include an exploration of the impacts (both positive and negative) that for-profit companies can have on a developing country.  Specifically, students will explore the lingering effects of Apartheid regimes on businesses and culture in two specific cities in South Africa.  They will examine diversity and inclusion in the workplace, as well as how businesses are striving to affect the vast divide between the rich and the poor within the country.  Students will meet with social entrepreneurs and corporate leaders in Johannesburg and Cape Town and will discuss the po

BUS 341 Intermediate Accounting Theory I

Accounting theory, from both the theoretical and practical viewpoints. Covers the foundation of accounting theory, the accounting and
reporting process, and the impact of the recent pronouncements from FASB, AICPA, AAA, and SEC.

BUS 342 Intermediate Accounting Theory II

Accounting theory, from both the theoretical and practical viewpoints. Covers the foundation of accounting theory, the accounting and
reporting process, and the impact of the recent pronouncements from FASB, AICPA, AAA, and SEC.

BUS 345 Federal Income Tax

An introduction to the principles of taxation applicable to individuals and businesses, including determination of income, deductions,
exemptions, capital gains and losses, depreciation, employee expenses, alternative minimum tax, and property transactions. The course
emphasizes taxation of individuals, but introduces corporate and partnership taxation as well. Coverage includes the theory and purpose
of taxation, the impact of taxes on management decisions, and the evolution of the tax system over time. A computer tax service and a