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Automotive Technology |
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AU 421 - Lab for AU 420
Credit Hours: 2
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AU 422 - Air Conditioning and Heating
Credit Hours: 2
Modern cooling, heating and air conditioning. The diagnosing and repair of temperature control and air flow control of the heating and cooling systems.
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AU 423 - Lab for AU 422
Credit Hours: 2
See course descriptions of Automotive Technology courses including AU 310, AU 311, AU 330, AU 331, AU 442 and AU 423, all of which are required for the Automotive Trades/ Autobody Repair degree.
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AU 424 - Computer Assisted Mechanisms
Credit Hours: 2
The operation and diagnosis of computers controlling automobile operations. This includes Daimler Chrysler, Ford Motor Company, General Motors and other domestic vehicles as well as various import vehicle systems.
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AU 425 - Lab for AU 424
Credit Hours: 2
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Automotive Trades: Autobody Repair |
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AB 130 - Introduction to Autobody Repair
Credit Hours: 2
A study in the various topics of Autobody Repair including safety, tools and equipment, vehicle designs and construction, paint systems and future technology.
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AB 140 - Detailing
Credit Hours: 2
The total cleaning and upkeep of an automobile and its components. This will include the engine and luggage compartments and interior coverings as well as exterior finishes. Steam cleaning, proper use of an electric buffer, as well as compounding, color sanding and waxing of the exterior finish will be included in the course.
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AB 150 - Autobody Skills I
Credit Hours: 2
Repair of minor body damage. Included will be the repair of dents and scratches, featheredge sanding and the application of body fillers and undercoats.
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AB 151 - Autobody Skills I Lab
Credit Hours: 2
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AB 210 - Autobody Skills II
Credit Hours: 2
Repair of major damage. Included will be the repair of sheet metal damage, replacement of body sheet metal, plastic repair and the application of various undercoats in preparation for refinishing.
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AB 211 - Autobody Skills II Lab
Credit Hours: 3
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AB 230 - Frame & Unibody Construction & Repair
Credit Hours: 2
The analysis of damage including measuring, anchoring and pulling, straightening, stress relieving and replacement of structural components on both frame and unibody vehicles.
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AB 231 - Frame & Unibody Construction & Repair Lab
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AB 232 - Body Welding
Credit Hours: 2
This course entails the use of MIG welding and Plasma Arc cutting as used in collision repair. The methods and procedures of restoring structural integrity when replacing welded components will be included along with the different types of welds and joints.
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AB 233 - Body Welding Lab
Credit Hours: 2
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AB 234 - Accessory Service & Repair
Credit Hours: 1
Service of all accessories on vehicles, including power windows, power locks, cruise control, power seats, automatic headlight dimmers, exterior and interior trim. ABS brakes and air bags will also be included.
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AB 235 - Accessory Service Lab
Credit Hours: 2
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AB 240 - Refinishing
Credit Hours: 2
Techniques and procedures of paint application, single stage as well as two stage (base coat, clear coat) systems.
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AB 241 - Refinishing Lab
Credit Hours: 3
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AB 242 - Estimating & Shop Management
Credit Hours: 3
Skills required to properly evaluate collision damage and repair, along with the procedures involved in writing a proper damage report and operation of the facilities will be included in this course.
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Banking, Insurance, and Real Estate |
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BA 101 - Principles of Bank Operations (formerly BA 073)
Credit Hours: 3
A fundamental course in commercial bank operations to give the banker a broad perspective of banking necessary for career development. Topics include banking in the economy, evolution of American banking, bank services, the deposit function, bank relationships with their depositors, check processing and collection, bank bookkeeping, teller functions, investments, trust departments and collections.
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BA 102 - Bank Cards (formerly BA 074)
Credit Hours: 3
All aspects of credit cards, credit authorization procedures, bank card operations, customer service, collection, security and fraud control. Other topics include: bank cards and the American economy, the card holder and legal environments.
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BA 201 - Installment Lending I (formerly BA 075)
Credit Hours: 3
A new course emphasizing the pragmatic “how-to” details of installment credit. Topics include credit evaluation, organizing and managing an installment loan department, marketing, collections and direct lending.
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BA 202 - Installment Lending II (formerly BA 076)
Credit Hours: 3
In-depth concentration of topics indicated in BA 201.
Prerequisites: BA 201 (Formerly BA 075).
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BA 203 - Introduction to Commercial Lending (formerly BA 077)
Credit Hours: 3
An introduction to the commercial lending field for trainees in lending and others who want a general overview of commercial lending. Topics include: economic environment of commercial lending, the bank loan department, the commercial loan customer, types of commercial loans, loan management, the loan portfolio, cost analysis control and profitability.
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BA 210 - Real Estate and Insurance (formerly BA 651)
Credit Hours: 3
A basic survey of real estate, brokerage, financing, law, management, valuation and home ownership, combined with the elements of property, life, health and automobile insurance.
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BA 220 - Real Estate Appraisal (formerly BA 654)
Credit Hours: 4
Nature and purpose of appraisals, principles of real property value, appraisal, process factor analysis, trends, location, neighborhood, other considerations, site analysis, residential style and utility, construction, deterioration and depreciation cost market and income approach to value. This course is designed to meet the continuing education requirements of the state for renewal of brokers and salespersons license every four years.
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BA 221 - Real Estate I (formerly BA 657)
Credit Hours: 4
Law brokerage—principles and practices I. A basic survey of the real estate business, instruments agency, financing, valuation and listing, contracts license law, fair housing, closing, land use regulations and mathematics. This course qualifies the student to take the real estate salesperson exam and as partial credit toward qualifying to take the real estate brokers exam.
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BA 222 - Real Estate II (formerly BA 658)
Credit Hours: 4
Law brokerage—principles and practices II. A basic survey of the real estate business, operation of a broker’s office, business law, construction, subdivision development, leases, liens and easements, taxes, investments, alienation, management, condominiums and cooperatives, appraisal, advertising and rent control. This course together with the completion of BA 221 (Formerly BA 657) qualifies the student to take the real estate brokers exam.
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BA 230 - Insurance I (formerly BA 659)
Credit Hours: 3
A basic survey of the insurance business— introduction to fire insurance, inland marine, ocean marine, public liability insurance and the law of negligence, automotive insurance (no-fault) liability and physical damage. This course together with BA 231 (Formerly BA 660) qualifies the student to take the insurance brokers exam.
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BA 231 - Insurance II (formerly BA 660)
Credit Hours: 3
A basic survey of the insurance business—workmen’s compensation, burglary, boiler and machinery, glass, accident and health, fidelity and surety bonds, multiple peril and package policies and duties and obligations of an agent or broker. This course together with BA 230 (Formerly BA 659) qualifies the student to take the insurance brokers exam.
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Biology |
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BI 101 - Survey of the Biological Sciences
Credit Hours: 3
Survey of the Biological Sciences is a course designed for non-science majors to complete a laboratory science course. This course will introduce students to various topics in cellular structure, genetics, botany, zoology and microbiology.
Prerequisites: No prerequisites, but successful completion of high school biology and Chemistry is recommended.
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BI 102 - Laboratory for Survey of the Biological Sciences
Credit Hours: 1
This laboratory course is designed to complement the lecture course Survey of the Biological Sciences. This course will introduce students to various laboratory activities in cellular structure, genetics, botany, zoology and microbiology.
Prerequisites: No prerequisites, but successful completion of high school biology and Chemistry is recommended.
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BI 105 - Human Heredity
A science elective designed for non-science majors. This is a one-semester introductory course which provides an understanding of the principles of human inheritance and how environmental factors may influence inheritance. Current biomedical and biotechnical issues are reviewed. This course Does not satisfy the science requirement for liberal arts/science majors.
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BI 107 - Human Biology
Credit Hours: 3
A science elective designed for non-science majors. Topics will include digestive system and nutrition, genetics and reproduction, nervous system and drugs and survey of disease. This course Does not satisfy the science requirement for liberal arts/science majors. F/S (C, n, S)
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BI 108 - Practical Horticulture
Credit Hours: 3
This is an introductory course which provides a basic understanding of horticulture and applications for home and landscape. Topics covered include plant growth and propagation, use of plant materials, soil chemistry, water and lighting conditions, floral design, landscape history and design, pest control and specialty garden design and planting. F/S (C)
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BI 110 - Biology I
Credit Hours: 3
Consideration is given to scientific method, cell biochemistry and physiology, cell structure and function, genetics and biotechnology. BI 115 lab is required for all medical laboratory, medical office and science majors and recommended for all others.
Corequisites: EN 110.
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BI 112 - Biology II
Credit Hours: 3
A survey will be made of the systems of humans and other organisms to include digestion, circulation, respiration, nervous and muscular. Animal behavior, evolution and ecology are also discussed. The ecology section will include the human relationship to the natural world and the effects of technology on the ecosystem. Lab BI 117 is recommended.
Prerequisites: BI 110
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BI 115 - Laboratory for BI 110
Credit Hours: 1.5
The laboratory will include physical and biochemical characteristics of cells, tissues, structure of plants and animals, genetics and DNA analysis.
Corequisites: BI 110.
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BI 117 - Laboratory for BI 112
Credit Hours: 1.5
The laboratory will deal with vertebrate anatomy and physiology. This will be followed by a study of fundamental ecological techniques.
Corequisites: BI 112.
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BI 121 - Zoology
Credit Hours: 3
This course will include a phylogenetic survey of the animal kingdom with emphasis on classification, structure and physiological processes using homeostasis as a coordinating concept. Behavioral aspects of living organisms will be discussed.
Corequisites: BI 122 lab required.
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BI 122 - Laboratory for BI 121
Credit Hours: 1.5
A survey of major representatives of the animal kingdom emphasizing a comparative study of the systems will be covered.
Corequisites: BI 121.
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BI 124 - Western New York Flora
Credit Hours: 3
This course deals with plant taxonomy including plant collection, identification and herbarium preparation. Some work will be done in the lab and field trips will be arranged to nearby wilderness areas.
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BI 140 - Human Reproduction
Credit Hours: 3
A science elective designed for non-science majors. This course will deal with the production of a new human individual including structure and function of reproductive systems, fertilization, embryonic and fetal development, contraception, sexually transmitted diseases, heredity, birth defects and their causes. This course Does not satisfy the science requirement for liberal arts/science majors.
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BI 149 - Survey Anatomy and Physiology
Credit Hours: 3
A science elective designed for non-science majors. This one-semester course presents basic introductory information on cells and chemistry. An overview of structures and functions of the systems of the human body will be discussed. This course is recommended as a preparation for BI 150 and BI 152 for students who have not had a recent biology course.
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BI 150 - Anatomy and Physiology I
Credit Hours: 3
A study of general principles of human anatomy and physiology. Topics include structure and function of cells, tissues, the integument, skeletal system and joints, muscular and nervous systems.
Corequisites: EN 110. BI 149 is recommended for students lacking a science background.
Concurrent registration in BI 151 is recommended..
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BI 151 - Laboratory for BI 150
Credit Hours: 1.5
Experiments and demonstrations reinforce concepts presented in the lecture course. Models and dissection of preserved specimens are used to study analytical structures. This lab course is recommended for all students taking BI 150and is required for students in the health related professions.
Corequisites: BI 150.
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BI 152 - Anatomy and Physiology II
Credit Hours: 3
This course is a continuation of BI 150. A study is made of the structure and function of the endocrine, cardiovascular, lymphatic, respiratory, digestive, urinary and reproductive systems. Fluid and electrolyte balance is also studied.
Prerequisites: BI 150.
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BI 153 - Laboratory for BI 152
Credit Hours: 1.5
This course includes experiments and demonstrations designed to correlate with lecture topics presented in BI 152. It will include dissection of mammalian systems to illustrate structural concepts.
Corequisites: BI 152 and completion of BI 151.
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BI 156 - Anatomical Kinesiology
Credit Hours: 3
This course covers a study of the anatomy of the human muscle/skeletal system with application of the anatomical and mechanical fundamentals of human motion.
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BI 169 - Nutrition
Credit Hours: 3
A science elective designed for non-science majors. A study of the principles of nutrition; nutrients as they relate to the individuals’ daily living; how to plan and evaluate their own dietary intake; consideration of social, economic and psychological factors in relationship to dietary practices. Weight control, health foods, additives and nutrition for various age levels and conditions of health will be explored. This course Does not satisfy the science requirement for liberal arts/science majors.
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BI 178 - Basic Human Physiology
Credit Hours: 3
This course covers all the major systems of the body with a special emphasis on nutrition issues and nutritionally-related diseases. Reserved for Dietetic Technology students only.
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BI 180 - Radiation Biology
Credit Hours: 2
An introduction to and a survey course in human radiation biology. Biological effects of radiation; cellular radiation biology; repair; syndromes and their modification; effect of irradiation on skin; nervous system; organ system; hazards to human fetus; carcinogenesis; genetic damage; sensitivity of human tumors and maximum permissible dose concepts will be explored. Reserved for Radiologic Technology students only.
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BI 212 - General Microbiology
Credit Hours: 2
This is an advanced course dealing with bacteria and other microorganisms (yeasts and molds), their structure and development. The physiology of bacteria, pathogenic organisms and organisms of economic importance are considered.
Concurrent registration in BI 213 required.
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BI 213 - Laboratory for BI 212
Credit Hours: 2
Two 2-hour periods of laboratory include microscopic technique, isolation, cultivation and experimental applications of microbiology.
Concurrent registration in BI 212 required.
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BI 220 - Genetics
Credit Hours: 3
A study of the principles of genetics, including Mendel’s Laws, chromosomal theory of heredity, molecular genetics, gene regulation and behavioral genetics with emphasis on human genetics and cytogenetics.
Prerequisites: Any college level biology course including lab.
Concurrent registration in BI 221.
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BI 221 - Laboratory for BI 220
Credit Hours: 1.5
Students use fruit fly, bacterial and fungal cultures to gain an understanding of genetic principles. Human cell cultures are extensively used for chromosome studies.
Corequisites: BI 220.
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BI 225 - Botany
Credit Hours: 3
An introductory course designed to provide a basic understanding of plant structure and function. Classification, morphology, life cycles and evolution of algae, fungi, mosses, ferns, pines and flowering plants is discussed. Special emphasis is placed on flowering plant functions such as photosynthesis, respiration and plant hormones.
Concurrent registration in BI 226 required.
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BI 226 - Laboratory for BI 225
Credit Hours: 1.5
This lab emphasizes plant morphology and anatomy of both lower and higher plants. Lab experiments include work on plant anatomy and physiology, taxonomy and ecology.
Concurrent registration in BI 225 required.
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BI 230 - Microbiology (formerly BI 130)
Credit Hours: 3
This course deals with the world of the very small, the microorganisms such as yeast, molds, viruses, protozoa and bacteria with emphasis on the study of bacteria. Included will be the anatomy, physiology, ecology, economic importance and pathogenicity of these microorganisms. Classifications of these microbes and the diseases produced by these organisms will be studied. Immunity, antigen-antibody reactions, sterilization methods and methods for cultivation of microorganisms will be covered. Lab BI 231 is required for health related professions and science majors.
Prerequisites: Any college level biology course including lab. BI 150-151 are recommended.
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BI 231 - Lab for BI 230 (formerly BI 131)
Credit Hours: 1
This lab will give students experience in methods of isolation and aseptic techniques as well as enabling them to identify the microbes in the world around them.
Corequisites: BI 230.
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BI 241 - Applied Physiology
Credit Hours: 2
An elective for students in the health related professions. This course provides an understanding of the physiology of disease based on a detailed knowledge of normal physiology. Disorders of selected systems including cardiovascular, digestive, nervous, pulmonary, immune and renal will be discussed.
Prerequisites: BI 150 and BI 152.
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BI 254 - Anatomy of the Eye
Credit Hours: 2
A detailed study of the composition of the eye and its associated structures such as the orbit, lids, lachrymal apparatus and muscles will be explored. Also includes study of the visual pathway. Reserved for Ophthalmic Dispensing students only.
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BI 255 - Physiology of the Eye
Credit Hours: 2
A study of visual function including information processing, photoreceptor function, color vision, binocular vision, ocular motility, ocular nerves, blood supply and ocular pharmacology will be discussed. Reserved for Ophthalmic Dispensing students only.
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Building Management and Maintenance |
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BM 130 - Building Systems I
Credit Hours: 3
A course providing an overview of residential and commercial structural systems found in urban settings. Major topical areas include common construction techniques, maintenance practices, safety standards, material selection, tool and equipment usage necessary for routine facilities operation.
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BM 140 - Electrical Systems I
Credit Hours: 3
A course covering the basic residential and light commercial electrical systems. The course will utilize national electrical code for reference and application.
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BM 180 - Applied Mathematics and Estimating
Credit Hours: 3
A course designed to introduce students to formulas, measurement, geometric and algebraic skills necessary to function in the building trades and facilities management field. The process involved in the development of a cost estimate using both manual and computer methods will be covered.
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BM 181 - Budget Control and Estimating
Credit Hours: 4
A course covering various phases of the estimate budget control process and project management techniques. The class assignments will utilize the computer for cost of materials, labor and equipment as well as scheduling and budget control of an overall renovation project.
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BM 200 - Techniques of Renovation and Restoration
Credit Hours: 3
A course concerned with renovation and restoration of a residential and commercial structure. Students will prepare and present concept designs, estimates and project scheduling. Other course topics will include property evaluation and inspection, budgeting, material selection, equipment and site management. Students will use computer scheduling and estimating application for class projects.
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BM 231 - Building Systems II
Credit Hours: 3
A course in the study of commercial structural systems with emphasis on the structural types: heavy timber, masonry, structural steel and reinforced concrete. Examination of blueprints describing component parts, materials, symbols, views and schedules will be covered. Lab activities will include hands-on use of various masonry products.
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BM 237 - Building and Grounds Operations
Credit Hours: 3
A course that will emphasize operational aspects of property management. To achieve this objective, a series of building surveys will be conducted. These surveys utilizing computer application will include planning, scheduling, inventory control, design techniques and budget preparation. General topics will include space planning interior maintenance plan, four seasons exterior maintenance plan, disaster planning, security plan and hazardous material procedures.
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BM 240 - Plumbing Systems
Credit Hours: 3
A course covering the fundamentals of design and layout, plumbing and pipe fitting. Topics will include supply and waste lines, sanitary and storm sewage disposal, air, oil and gas lines. The installation repair and maintenance of residential commercial systems, fixtures and hot water heaters. Safety material selection and tool usage will also be covered.
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BM 241 - Electrical Systems II
Credit Hours: 3
A course covering commercial power, lighting distribution circuitry, HVAC controls and maintenance. Topics include the control circuitry utilized in HVAC equipment lighting systems and an overview of building automation systems and security systems utilized in many of today’s facilities.
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BM 281 - Facilities Maintenance & Environmental Topics
Credit Hours: 3
A course designed as an introduction to the fundamental operating principals, maintenance and troubleshooting for a variety of mechanical and electrical systems found in facilities and industry. Maintenance management is featured through the application of preventative and predictive maintenance. Systems studied include: Computerized Maintenance Management (CMMS); safety; service and repair principals; electrical, electronic and programmable controllers; refrigeration; boilers; HVAC; mechanical; fluid power and troubleshooting.
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BM 341 - Heating Systems I
Credit Hours: 3
A course covering the fundamentals of residential and commercial heating systems. The maintenance of associated heating equipment, testing methods, boiler types, valves, pumps, burners, distribution systems and daily operational practices and troubleshooting methods will be covered.
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BM 342 - Air Conditioning and Ventilation
Credit Hours: 3
A course covering the fundamentals of refrigeration, air conditioning, ventilation and their principles. Topics include: system types, components, equipment, controls and troubleshooting procedures. The lab will utilize hands-on applications as well as computer simulations of air conditioning and refrigeration systems.
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BM 350 - Maintenance Organization
Credit Hours: 2
A course to organize, plan and develop a facility’s daily operations. Students will develop a mission statement and set objectives for various functions. Computer applications for facilities will also be a major topic.
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BM 429 - Maintenance Programs
Credit Hours: 4
A semester project to set up a complete preventative maintenance program using all the preceding course contents combined, with observations made at site visits. Computer applications will be used to develop the preventative maintenance program and associate reports.
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BM 443 - Heating Systems II
Credit Hours: 3
A continuation of BM 341, further developing the basic course exploring operational controls, water treatment, building automation systems, cleaning, inspection and maintaining heating systems.
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BM 445 - Energy Management
Credit Hours: 3
The course will consider energy conservation techniques in various types of facilities such as: hotels, schools, office buildings, industrial buildings, apartment complexes, resorts and recreational centers. Major emphasis will be focused on the energy audit and analysis as well as the implementation and payback of the energy measures. Building automation systems will also be discussed and computer simulation will be utilized.
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BM 451 - Maintenance Management/Supervision
Credit Hours: 3
A management course with applications specific to the special concerns of a facilities professional. Topics will include: long and short range planning, scheduling techniques, organizing and delegating work, labor relations, human psychology, problem solving, decision making, TQM, customer service and supervising employees.
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BM 452 - Property Management
Credit Hours: 3
A management course covering operations and marketing techniques of specialized properties. Topics include: management agreements, contract leases, public relations, budgets and contractor selection.
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Building Rehabilitation |
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BR 100 - Building Trades Restoration Practicum I
Credit Hours: 4
An introductory course designed to help students analyze problems and related solutions associated with restoration and rehabilitation projects. Topics covered include: removal of existing interior finish materials, restoration of materials, insulation, wiring, plumbing and heating, drywall and plaster repair, wallpapering, painting, staining and finishing techniques. Portions of this course are offered at a building site.
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BR 102 - Building Trades Restoration Practicum II
Credit Hours: 4
A continuation of BR 100, further developing interior finishing techniques considering restoration techniques. Other topics will include maintaining exterior finish materials, replacement of exterior windows and doors and maintaining roofing materials. Course to be offered at a building site.
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Business Administration |
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BU 120 - Introduction to Accounting (formerly BU 100)
Credit Hours: 3
This is a course with dual emphasis. It acclimates the student to accounting principles starting with the journal and ending with the balance sheet and income statement. It also acts as a refresher course as it deals with the in-depth mathematical calculations involved in financial accounting.
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BU 121 - Accounting Principles I (formerly BU 200)
Credit Hours: 4
A comprehensive study of the basic elements of accounting with the completion of a practice set of books for a representative business concern including cost receipts and payments, payroll, petty cash, purchases and sales records, accounts receivable, operational assets, accounts payable and the preparation of a financial statement, with a laboratory period at the option of the instructor.
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BU 122 - Accounting Principles II (formerly BU 201)
Credit Hours: 4
A continuation of principles, including such topics as partnerships and corporate accounting, manufacturing accounting and budgeting, with a laboratory period at the option of the instructor.
Prerequisites: BU 121 (BU 200) or permission of the instructor.
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BU 130 - Quantitative Business Methods (formerly BU 300)
Credit Hours: 3
Practical applications in typical business problems involving interest and discount computations and wage and tax calculations, as well as determining depreciation, insurance premiums, real estate rates and financial statement ratios.
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BU 131 - Computer Applications in Business (formerly BU 315)
Credit Hours: 3
An introductory course in essential state of-the-art business related computer skills. Topics include, but are not limited to, terminology, computer equipment, machine capabilities and limitations, current popular business software and its application to realistic business problem solving in areas such as finance, marketing and accounting. No prior computer or business experience is required.
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BU 140 - Introduction to Business (formerly BU 400)
Credit Hours: 3
Analysis of business structure, management, functions and governmental influence. Review of economic thought and influence on commercial business. Introduction to the terminology of business administrators; surveys the relationship of business to social environment and how each influences the other.
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BU 151 - Principles of Marketing (formerly BU 500)
Credit Hours: 3
A survey of the basic marketing structure in a private enterprise economy. A consideration of the economic, sociological, psychological and political factors that make up the environmental setting. The various means and methods of moving goods from producer to ultimate consumer will be studied.
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BU 221 - Computerized Accounting (formerly BU 204)
Credit Hours: 4
The purpose of this course is to teach the latest technology in computerized accounting that is currently being utilized by business. The basic elements of accounting will be used such as general ledger, payroll, accounts receivable, accounts payable, inventory and invoicing.
Prerequisites: BU 120 (Formerly BU 100) or BU 121 (Formerly BU 200), or permission of the instructor.
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BU 222 - Intermediate Accounting I (formerly BU 210)
Credit Hours: 3
A detailed study and analysis of the balance sheet accounting, with particular emphasis on assets, analysis of receivables, inventory costing and valuation problems.
Prerequisites: BU 122 (Formerly BU 201) or permission of the instructor.
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BU 223 - Intermediate Accounting II (formerly BU 211)
Credit Hours: 3
A continuation of the detailed study of balance sheet accounts, including concentration on liabilities, stockholder equity, retained earnings and flow of funds.
Prerequisites: BU 222 (Formerly BU 210) or permission of the instructor.
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BU 224 - Cost Accounting (formerly BU 220)
Credit Hours: 3
A study of manufacturing accounting, including consideration of the job cost, process cost and standard cost systems, as well as the problem of costing joint products and by-products.
Prerequisites: BU 122 (Formerly BU 201) or permission of the instructor.
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BU 225 - Introduction to Income Tax (formerly BU 230)
Credit Hours: 3
A study of the current federal regulations with an opportunity for practical application in the preparation of individual, partnership and corporate returns.
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BU 226 - Managerial Accounting (formerly BU 245)
Credit Hours: 3
An explanation of the interpretation and use of accounting data by management in developing budgets, planning, cost and profit analysis.
Prerequisites: BU 122 (Formerly BU 201) or permission of the instructor.
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BU 231 - Business Systems (formerly BU 316)
Credit Hours: 3
The course is designed to be an introduction to the theory and practice related to the development and operation of information systems in organizations. Emphasis will be placed on the development and management of information systems. Applications, techniques and tools involved in management information systems, such as the processing of data and information via computers will be discussed and/or used.
Prerequisites: BU 131 (Formerly BU 315) or permission of the instructor.
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BU 232 - Business Finance (formerly BU 355)
Credit Hours: 3
Typical financial problems involved in the establishment and operation of business organizations with emphasis on the corporate form. Such topics as corporate securities, long and short-term financing, budgeting, taxation, distribution of earning, credit collections and receivables financing will be considered. (May require the use of computers.)
Prerequisites: BU 122 (Formerly BU 201) or permission of the instructor.
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BU 233 - Consumer Finance (formerly BU 350)
Credit Hours: 3
A general interest course designed to help the individual better understand the financial world in which we live today. Topics will enhance one’s ability to make personal financial decisions which will include establishing an individual’s financial goals, making decisions on saving money, making investments, buying a car, acquiring insurance and budgeting. This course is designed to benefit all and therefore, no prior business training is required. (This course is to be used as an open college elective for non-business majors.) Courses may include the preparation of personal financial software.
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