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2007-08 Catalog

Business - Undergraduate

Approved Undergraduate Courses

Business (BUSA)

Click here for undergraduate curriculum information and degree requirements in the School of Business




BUSA 200: Documenting Professional Development

Introduction to documenting professional competencies through development and maintenance of a digital portfolio. Required only of transfer students who have otherwise met the BUSA 201 content requirement.(1)


BUSA 201: Value Creation in the Global Environment

Understanding economic value creating activities and the demands of enterprise stakeholders in competitive markets within the global environment. Additionally, an introduction to documenting professional development (4)

BUSA 202: Financial Accounting

Accounting for financial performance for the use of external decision-makers considering investment in a business organization. Origins and uses of financial information; accounting concepts and principles; logic, content, and format of financial statements; accounting issues in the U.S. and other nations. Prerequisite: MATH 128. (3)

BUSA 203: Managerial Accounting

Introduction to the use of accounting data for decision making, managerial planning, and operational control. Topics include cost-volume-profit relationships, cost accounting methods, budgeting, and performance evaluations. Familiarity with Microsoft Excel or other spreadsheet software is required. Prerequisites: BUSA 202, CSCE 120 . (3)

BUSA 288: Special Topics

Seminar on selected topic in business. (1-4)

Prerequisites: All upper-division business courses have the following prerequisites: BUSA 201, 202, and 203; CSCE 120; ECON 101; MATH 128; STAT 231; or permission of School of Business Dean or his/her designate.

BUSA 302: Finance for Managers

Principles and procedures pertaining to business investment activity, financial decision-making, financial statement analysis, valuation, financial planning, capital asset acquisition, cost of capital, financing strategies. Prerequisite: BUSA 203 (3)

BUSA 303: Business Law and Ethics

Explores the legal and ethical issues faced by those in the business environment. Provides foundation in US and international law and introduces basic principles of contracts, torts, agency and business organizations. Surveys areas of law affecting employment, marketing, and financial transactions and explores the ethical duties owed in a business environment, including those duties under professional codes of ethics. (3)

BUSA 304: Law and Ethics for Financial Professionals

Designed for students whose interests are in finance, accounting, personal financial management, or similar fields which demand an in-depth understanding of the laws affecting financial transactions. Surveys all areas of business law, such as the basis and structure of US and international law, principles of contracts, torts, agency, business organizations, and employment. Explores the ethical duties owed in a business environment, including those duties under professional codes of ethics. (3)

BUSA 305: Human Dimensions of Effective Organizations

Exploration of how to organize and manage in today's context of changing internal and external demands and expectations, with a strong emphasis on group and individual dynamics, and topics in managing human resources (3)

BUSA 308: Principles of Marketing

A study of marketing concepts, principles and trends in organizations with an emphasis on value creation by differentiation. (3)

BUSA 309: Creating Value in Goods and Services Operations

Study of the management and organization of sustainable value creating operations in the production of goods and services. (3)

BUSA 310: Information Systems

Introduction to information technology and information systems from a management perspective. Emphasis on strategic use of technology and systems, knowledge management, and impacts on corporate strategy, competition, organizational structure, and the firm's value creation process. (3)

BUSA 320: Accounting Information Systems

Study of the flow of information through an enterprise, the sources and nature of documents, and the controls necessary to insure the accuracy and reliability of information. (3)

BUSA 321: Intermediate Accounting I

Concentrated study of the conceptual framework of accounting, valuation theories, asset and income measurement, and financial statement disclosures in the U.S. and abroad. Prerequisite: BUSA 203. (3)

BUSA 322: Intermediate Accounting II

Additional study of valuation theory. Advanced issues in asset and income measurement and financial statement disclosure. Includes evaluation of U.S. positions relative to those of other nations and international agencies. Prerequisite: BUSA 321. (3)

BUSA 323: Cost Accounting and Control Systems

A critical examination of systems for cost accounting and managerial control. Emphasis on development of skills to critique cost and control systems and to understand the dynamic relationship between systems, operations, strategy, and performance evaluation. Prerequisite: BUSA 321. (3)

BUSA 332: Managing Personal Finances

An interdisciplinary course to help students manage their personal financial lives by examining financial planning topics from both theoretical and applications perspectives. Draws upon concepts and theories from finance, economics, law and consumer psychology. No prerequisites and open to any major. (3)

BUSA 335: Financial Investments

In-depth exploration of fundamental principles governing the valuation of particular securities, and knowledgeable construction, management, and evaluation of portfolios. Prerequisite: BUSA 302. (3)

BUSA 337: International Finance

Principles and procedures pertaining to international financial management, global financial markets and institutions, and international financial instruments investment activity, financial risk/return decision-making and portfolio management, financial statement analysis, cost of capital, financing strategies. Prerequisite: BUSA 302 (3)

BUSA 340: Non-Profit Management

An introduction to the many facets of running or working with non-profits. Topics include strategic planning, organizational structure, budgeting and financial management, legal and tax issues, marketing, and personnel management. Open to all majors. Prerequisite: Junior standing. (3)

BUSA 342: Managing Human Resources

Detailed coverage of personnel/human resource procedures in the U.S. and other countries. Prerequisite: BUSA 305 (3)

BUSA 343: Managing Reward Systems

Detailed examination of reward system development and practices. Prerequisite: BUSA 305 (3)

BUSA 352: Global Management

Integrated study of decisions and challenges faced by managers in large and small companies as they do business globally. Competencies involved in communicating and negotiating across cultures. Prerequisite: BUSA 305. (3)

BUSA 358: Entrepreneurship

Intensive study of issues and challenges associated with start-up, growth, and maturation of a new enterprise. Emphasizes reduction of risk through planning for and assessing possible future conditions. (3)

BUSA 363: Consumer Behavior

This course will study the processes involved when consumers gain awareness, establish purchasing criteria, screen information, make decisions and dispose of consumer goods, services, ideas or experiences. Consumer behavior will be examined to identify how it affects marketing strategy and how marketing affects behavior. Prerequisite: BUSA 308. (3)

BUSA 364: Services Marketing

Addresses distinctive characteristics and principles associated with services enterprises. Model for identifying problems undermining service organization performance, and strategies to overcome and enhance services marketing organization performance. Prerequisite: BUSA 308. (3)

BUSA 365: Sales and Sales Management

Professional selling - prospecting, active listening, benefit presentation, objection handling, closing and territory management. Also covered are territory design, hiring, motivating, and evaluating sales personnel. Prerequisite: BUSA 308. (3)


BUSA 371: Topics in Information Management

Basic concepts in information management including database applications, communications, risk, controls and security, supply chain management, managing knowledge and ethical issues. Prerequisite: BUSA 310. (3)


BUSA 375: Introduction to Complex Systems

Focus on the characteristics of complex systems, the limitations of technical and software systems design and operation, and their modes of failure. Objective is to learn to ask richer and more fundamental questions in role as system professionals. (3)


BUSA 377: Data Base Applications in Business

The concepts, strategy, and features of data base design and management for applications in economic organizations. Focus on how data base applications support decision processes. (3)


BUSA 378: Electronic Commerce

The managerial, organizational, and technical challenges of electronic transaction and communication systems among customers, distributors, and suppliers. Prerequisite: BUSA 308 and 310. (3)

BUSA 388: Special Topics (1-4)


BUSA 408: International Business Law and Ethics

Designed for students with an interest in the legal and ethical environment of global business. Explores the historical, social and cultural context of international business regulations and the impact of those regulations on structuring international  transactions. Explores global business ethics. (3)

BUSA 418: Accounting Database Management and Control

Advanced concepts in accounting database management and control. Prerequisites: BUSA 310, 320. (3)


BUSA 422: Consolidations and Equity Issues

Concentrated study of equity measurement including the accounting aspects of partnerships, corporations, and consolidations. Also includes accounting for multinational corporations. Prerequisite: BUSA 322 (may enroll concurrently). (3)


BUSA 423: Accounting for Non-Profits and Governmental Entities

Study of fund accounting, including its conceptual basis, its institutional standard setting, framework, and current principles and practices. Prerequisite: BUSA 322. (May enroll concurrently. (3)


BUSA 424: Auditing

Comprehensive study of auditing concepts and procedures. Prerequisite: BUSA 320. (3)


BUSA 427: Tax Accounting

Study of income tax concepts, regulation and tax planning principles. Both individual income taxation and business taxation are discussed. (3)


BUSA 430: Entrepreneurial Finance

Financial strategies unique to the creation and/or expansion of small, closely held businesses. Prerequisite: BUSA 302. (3)


BUSA 437: Financial Analysis and Strategy

Intermediate principles of capital budgeting, cash flow forecasting, financial simulation and modeling, analysis of risk and return, risk management, capital structure, and cost of capital. Prerequisite: BUSA 302. (3)


BUSA 438: Financial Research and Analysis

Seminar course directed at current issues and developments. Prerequisite: BUSA 302 and at least one upper division finance course: BUSA 335 or 337 or 437. (3)

BUSA 440: Knowledge Management

Examines organizational mechanisms, leadership requirements, and technologies for leveraging knowledge and human performance. Foundations and practices for knowledge creation, transfer and integration, and role of knowledge management in the various management disciplines. Prerequisites: BUSA 305, 310. (3)


BUSA 442: Leading Organizational Improvement 

Development of leader competencies and practices that promote organizational development, employee involvement and teamwork, improvements in quality, culture change, and continuous organizational learning and problem solving. Prerequisite: BUSA 305. (3)

BUSA 449: Current Issues in Human Resource Management

Seminar course focused on strategic issues in managing human resources. Legal, international, and ethical issues will be integrated throughout the course. Advanced business students, in consultation with the instructor, will select appropriate topics for research and discussion. Prerequisite: BUSA 305. (3)


BUSA 460: International Marketing

Introduction to marketing problems and opportunities in an international context. Investigation of economic, cultural, and business forces that require changes in marketing plans for international companies. Prerequisites: BUSA 308, junior standing. (3)


BUSA 467: Marketing Research

Investigation of techniques and uses of marketing research in the business decision-making process. Research design, survey methods, sampling plans, data analysis, and field projects. Prerequisite: BUSA 308. (3)


BUSA 468: Marketing Management

Choosing target markets, acquiring and keeping customers by creating, delivering and communicating customer value. The course may include a service-learning project. Prerequisites: BUSA 308, 363, 467 and one marketing concentration elective. (3)


BUSA 478: IT Project Management

Advances in information technology and their impact on organizational and business strategies with particular emphasis on the challenges of project design and implementation. Prerequisites: BUSA 310, and one of the following: BUSA 375, 377, 378, 440. (3)


BUSA 485: Study Abroad

PLU-sponsored academic or experiential study in other countries. Prerequisite: Junior standing. (1-32)


BUSA 486: Study Abroad

PLU-sponsored academic or experiential study in other countries. Prerequisite: Junior standing. (1-32)


BUSA 488: Special Topic

Seminar on specifically selected topics in business. (1-4)


BUSA 489: Special Topics

Seminar on specifically selected topics in business. (1-4)


BUSA 491: Independent Studies

Individualized studies in consultation with an instructor. Prerequisites: Junior standing and instructor approval. (1-4)


BUSA 495: Internship

Application of business knowledge in field setting. Credit granted determined by hours spent in working environment and depth of project associated with the course of study. Only three credits of internship may be applied to a concentration requirement. Pass/fail. (1-4)


BUSA 499: Capstone: Strategic Management - SR

Study of managing organizations from the perspective of strategic decision makers. Formulation, implementations, and assessment of strategies and policies aimed at integrating all organizational functions in support of major objectives. Prerequisites: BUSA 302, 305, 308, 309, 310; senior standing. Recommended for last semester. (3)

Click here for Course Offerings in Business at the Graduate Level.

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