| Business |
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Many business courses require some computer use. It is expected that business students will have basic computer literacy such as word processing and familiarity with the Internet. Students without such literacy should take a computer based course (such as BUS 100 or CIS 111) early in their educational program.
Note: BUS 275, 276, 277, 278, 279 are offered in a multi year rotation. |
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| Bus 100 Word Processing in Windows |
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| Lecture: 3 hrs. Credit: 3 hrs. |
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| A beginning level course which provides an overview of the Windows environment, use of the mouse and basic experience in creating text, modifying text and applying attributes to text in different types of documents using a Windows word processing program. |
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| Bus 101 Introduction to Business |
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| Lecture: 3 hrs. Credit: 3 hrs. |
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| This course provides an understanding of the environment in which business operates. Topics include economics, finance, the security markets, owernship structure; banking, management and marketing. The integration of these topics into everyday business operations will be stressed. A Stock Project will be completed. It is recommended that students have a basic knowledge of the Internet and word processing. |
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| Bus 102 Principles of Management |
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| Lecture: 3 hrs. Credit: 3 hrs. |
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| This course develops both the content and process issues of management. Defines the functional activities of planning, organizing, staffing, directing and controlling while stressing the areas of communications, decision-making, group dynamics, conflict resolution, motivation, leadership and individual self-improvement. The art of delegation is explored in the issues of authority, accountability and responsibility. |
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| Bus 103 Principles of Marketing |
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| Lecture: 3 hrs. Credit: 3 hrs. |
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| This course covers history of marketing and development of current marketing practices. Emphasis on the marketing concept and the decision-making process. Includes practical applications designed to develop student interest in the field of marketing. |
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| Bus 109 Small Business Management |
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| Lecture: 3 hrs. Credit: 3 hrs. |
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| This course develops an awareness of the actions essential to the successful operation of a small business. Focuses on the goal of opening and operating a small business of students' choice. Requires the development of either a computer software assisted strategic business plan or feasibility analysis. A broad review of management, marketing, finance and methods of production carry the major weight of the course. |
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| Bus 111 Income & Estate Tax Planning |
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| Lecture: 3 hrs. Credit: 3 hrs. |
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| Students achieve an understanding of the principles of income taxation planning and estate tax planning, including such topics as income tax law fundamentals; tax compliance and income tax calculations; tax accounting methods; tax characteristics of entities; income taxation of trusts and estates; tax basis fundamentals; cost recovery concepts; tax consequences of like kind exchanges; tax consequences of the sale of assets; Alternative Minimum Tax; tax management techniques; passive activity and at-risk rules; tax implications of marriage, divorce and death; charitable contributions and deductions; methods of property transfer at death; estate planning documents; gifting strategies; gift taxation and compliance; incapacity planning; estate tax calculations and compliance; estate liquidity needs; powers of appointment; types, features and taxation of trusts; qualified interest trusts; charitable giving; use of life insurance in estate planning; estate valuation issues; marital deduction; deferred and minimization of estate taxes; intra-family and other business transfer techniques; disposition of an estate; Generation-Skipping Transfer Tax; Fiduciary responsibilities; and Income in Respect of a Decedent. |
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| Bus 112 Organizational Behavior |
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| Lecture: 3 hrs. Credit: 3 hrs. |
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| This course develops the behavioral aspect of management within an organizational setting using an experiential approach to learning. Major emphasis is on individual and group behaviors within a classroom organizational environment. Topics include communication, social systems, emergent systems, two-person groups, personal growth, leadership, power, change, team building and small group dynamics. |
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| Bus 118 Keyboarding |
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| Lecture: 1 hr. Credit: 1 hrs. |
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| A basic keyboarding/typewriting course providing correct and efficient knowledge for those wishing input on standard equipment and/or a computer. |
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| Bus 146 Financial Accounting |
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| Lecture: 4 hrs. Credit: 4 hrs. |
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| An introduction to financial accounting as used in the decision-making process with a focus on the external user of accounting information related to operating, investing and financing activities. Topics include: the accounting processes and systems, classified financial statements, concepts and practices relating to current and long term assets, inventories, current and long term liabilities, equity, cash flows and other current topics. Computer applications may be part of this course. Prerequisites: MAT 097 or Regents Math Course 2 with a Score of 075 or Regents Math A with a Score of 065. |
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| Bus 146A Financial Accounting |
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| Lecture: 3 hrs. Credit: 3 hrs. |
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| The course material in BUS 146A&B is exactly the same as BUS 146 but is covered in a two-semester format. Students who may be less prepared for Accounting may find the two-semester format with the additional lecture of value in successfully completing Financial Accounting. Prerequisites: MAT 097 or Regents Math Course 2 with a Score of 075 or Regents Math A with a Score of 065. |
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| Bus 146B Financial Accounting |
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| Lecture: 3 hrs. Credit: 3 hrs. |
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| A continuation of BUS 146A. Prerequisites: BUS 146A with a Grade of C or better. |
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| Bus 147 Management Accounting |
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| Lecture: 4 hrs. Credit: 4 hrs. |
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| An introduction to management accounting as used in the decision making process with a focus on the internal user of accounting information as related to the management functions of planning, motivating and controlling. Topics include: job order, process and activity based costing, cost-volume-profit relationships, budgeting, responsibility accounting, standard costing, incremental analysis, capital budgeting and other current topics. Computer applications may be part of this course. Prerequisites: BUS 146 with a Grade of C or better or BUS 146A with a Grade of C or better , BUS 146B with a Grade of C or better , CIS 119 or CIS 125. |
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| Bus 153 Acc't Micro Applications |
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| Lecture: 3 hrs. Credit: 3 hrs. |
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| A course in skill-development using integrated accounting software to build applications, process transactions, create files, maintain files and produce outputs on microcomputers. Specific applications include accounts receivable, accounts payable, general ledger, payroll, inventory, job cost and financial reporting. Integrated accounting software will be used in practical applications. [Instructor may waive specific prerequisites with evidence of substantial relevant business experience.] Prerequisites: BUS 146 with a Grade of C or better or BUS 146B with a Grade of C or better or BUS 151 with a Grade of C or better. |
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| Bus 156 Acc't Micro Applications II |
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| Lecture: 3 hrs. Credit: 3 hrs. |
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| An expanded, involved, advanced course in computerized accounting systems & applications using appropriate software. Experience using a microcomputer will be provided in updating financial records, generate reports, tracking revenue and expenses, control and protection of data, file management, progress billing, receivables and payables, inventory maintenance, invoicing, time & payroll accounting, etc. Assessment of the strengths and weaknesses of the major accounting software programs. Prerequisites: BUS 153 with a Grade of C or better. |
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| Bus 157 Real Estate & Mortgage Finance |
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| Lecture: 3 hrs. Credit: 3 hrs. |
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| Study of the principles and methods of real estate financing including construction and permanent financing of residential and commercial properties. The course will also cover the appraisal process, the loan origination process, underwriting concerns and guidelines, loan servicing the impact of market conditions on the lending industry and loan pricing, the secondary mortgage market, and real estate laws and regulations. Prerequisites: MAT 110 with a Grade of C or better. |
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| Bus 158 Investment Planning |
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| Lecture: 3 hrs. Credit: 3 hrs. |
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| A comprehensive study of investment planning including the types and uses of investment vehicles; types of investment risk and investment return measurements; time influenced security valuation concepts; bond and stock valuation methods; portfolio management and measurement concepts; formula investing and investment strategies; asset allocation and portfolio diversification; efficient market theory; asset pricing models; investment asset leveraging, hedging and option strategies; tax efficient investing; investment strategies in tax advantaged accounts; and the taxation of investment vehicles. Prerequisites: MAT 110 with a Grade of C or better. |
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| Bus 159 Insurance Plan, Risk Mgmt |
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| Lecture: 3 hrs. Credit: 3 hrs. |
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| This course familiarizes the student with the various aspects of insurance planning, risk management and benefits planning including the principles of insurance; analysis and evaluation of risk exposures; legal aspects of insurance; property and casualty insurance for individuals and business; general business liability; health insurance, disability income and long term care insurance for individuals; life insurance; viatical settlements; insurance needs analysis and rationale; taxation of life, disability and long term care insurance; insurance policy and company selection and due diligence; employee benefit plans; group disability insurance and group medical insurance; cafeteria plans and flexible spending accounts; other employee benefits; employee stock options and stock plans; non-qualified deferred compensation; and employee/employer insurance arrangements. Prerequisites: BUS 158 with a Grade of C or better. |
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| Bus 160 Retirement Planning |
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| Lecture: 3 hrs. Credit: 3 hrs. |
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| Students will develop an understanding of the principles of retirement planning including retirement needs analysis; Social Security and Medicare Insurance Benefits; types of retirement plans; qualified plan rules and options; other tax-advantaged retirement plans; regulatory considerations; retirement plan selection for businesses; investment considerations for retirement plans; and distribution rules, alternatives and taxation. Prerequisites: BUS 158 with a Grade of C or better. |
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| Bus 171 Prin of Financial Management |
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| Lecture: 3 hrs. Credit: 3 hrs. |
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| A survey of the concepts and analytical techniques applicable to identifying and solving financial management problems. Topics include cash flow analysis, working capital management and financial planning, the basic long-term financial concepts of risk, return, and valuation, cost of capital and capital budgeting. Completion of financial analyses using spreadsheets required. Historical circumstances as a driving force underlying the development and practice of finance will be examined along with the role of the financial manager in a competitive international marketplace. [Instructor may waive specific prerequisites with evidence of substantial relevant business experience]. Prerequisites: BUS 146 with a Grade of C or better or BUS 146B with a Grade of C or better. |
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| Bus 178 Business Internship |
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| Other: 1 hr. Credit: 1 hrs. |
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| A cooperative program integrating practical work experience with academic coursework. Students must spend a minimum of 120 hours of practical internship experience for three credits in addition to classroom and/or on-line coursework. Practical hours can be prorated for a one credit or a two credit course with 40 hours or 80 hours of practical internship experience respectively. Academic theory from current and prior courses is applied to the internship setting. The application of the academic theory is explored and analyzed through discussions, written assignments, internship journals and a final course paper. Students have the opportunity to structure the interships to focus on either a key area of concentration or a broad business perspective. Internships will be designed and arranged in collaboration with the course instructor. Students under 18 years of age or on academic probation are ineligible. Students are encouraged to discuss the internship prior to or shortly after registering for the course. No recommended for freshman students. |
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| Bus 181 Prin Hospitality & Tourism |
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| Lecture: 3 hrs. Credit: 3 hrs. |
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| This course is designed for hospitality management professionals. A foundation of knowledge is gained by exploring the operations of hotels, motels, restaurants, resorts, retail travel agencies, tour groups, theme parks, natural and historic sites,and other travel-related facilities and organizations. Additional topics include marketing, finance, management and career options. |
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| Bus 187 Regional Tourism Operations |
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| Lecture: 3 hrs. Credit: 3 hrs. |
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| An economic, historical, cultural, and political background of hospitality and tourism in the Adirondack(s) and other regional areas. Analysis of selected hospitality and tourism locations, investment motivation, review of strengths, weaknesses, opportunities and threats, relevance of national and world trends, applications of technology, potential for governmental regulations, implications of changing monetary and fiscal policies, and future expectations are explored. A comparison is made between other tourism areas and our own Adirondack & Saratoga tourism regions. |
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| Bus 192 Study of Tourism Destinations |
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| Lecture: 3 hrs. Credit: 3 hrs. |
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| Introductory course designed to acquaint the student with important destinations of the world including Europe, Latin America, Mexico, the Caribbean, the Middle East, Asia and Africa. The emphasis of this course discusses the destination's cultural, recreational and social significance to the traveler as well as physical characteristics of the area. |
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| Bus 193 Hotel/Resort Management |
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| Lecture: 3 hrs. Credit: 3 hrs. |
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| A course in the basic management responsibilities of the hotel/resort industry. Examines the integral departments in hotels and resorts emphasizing human relations, operations, positions within the industry and problems facing the industry. It explores the foundations of management planning, organizing, staffing, direction and controlling. |
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| Bus 201 Business Law I |
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| Lecture: 3 hrs. Credit: 3 hrs. |
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| This course focuses on concepts, principles and rules of law pertaining to the legal environment of business. Ethical issues will also be stressed. Topics include defining the law, methods of resolving legal controversies, the Federal and New York State court systems, the law of torts and the law of contracts. Not open to Freshman. |
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| Bus 202 Business Law II |
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| Lecture: 3 hrs. Credit: 3 hrs. |
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| Focuses on concepts, principles and rules of law pertaining to the legal environment of business. Ethical issues will also be stressed. Topics include the Uniform Commercial Code's law of sales and commercial paper, personal and real property and miscellaneous legal topics. Not open to Freshmen. Recommend BUS 201 be taken before BUS 202. |
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| Bus 203 Prin Advertising & Sales Pro |
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| Lecture: 3 hrs. Credit: 3 hrs. |
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| A survey of modern advertising and promotion theory based on sociological, psychological and management principles. Role of promotion in marketing, individual and buyer behavior, communication, personal selling, sales management. Local situations may be examined. Prerequisites: BUS 101 , BUS 103. |
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| Bus 204 Consumer Behavior |
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| Lecture: 3 hrs. Credit: 3 hrs. |
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| A study of such consumer functions as decision-making, attitude formation and change, cognition, perception, and learning. The marketing concepts of product positioning, segmentation, brand loyalty, shopping preference and diffusion of innovations are considered in context with the environmental, ethical, multicultural and social influences on an increasingly diverse American consumer. In addition, current research is covered on what makes people happy and fulfilled, the strategies marketers develop to attain these, and how marketing strategies can be improved. Implications for advertising, sales, and new products are discussed. Prerequisites: BUS 101 , BUS 103. |
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| Bus 211 Business Communications |
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| Lecture: 3 hrs. Credit: 3 hrs. |
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| A course in the theory and application of a variety of communication forms used in business. Letters, memos, reports, resumes, meetings, press releases, and other topics are considered. |
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| Bus 212 Organ'l Strategy & Dev |
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| Lecture: 3 hrs. Credit: 3 hrs. |
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| Focuses on organizational strategy and policy. Exposure to a broad range of organizational settings with differing situations and learn to profile the environment, measure a firm's current position in that environment, identify the need for strategic change, and then implement that change effectively. Develops conceptual skill in strategic management and organizational policy. |
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| Bus 231 Advanced Bookkeeping Appl |
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| Lecture: 3 hrs. Credit: 3 hrs. |
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| This course covers the six key subject areas in the field of bookkeeping: adjusting entries; error correction; payroll; depreciation; merchandise inventory; and internal controls and fraud prevention. The subject matter covered within this course will build on the accounting foundations established in Financial Accounting and Management Accounting and enable an individual to handle the technical responsibilities of a chief bookkeeper for a small to middle sized business. Ths course may be used to prepare for the National Certification Bookkeeper's (NCB) certification exam. THE NCB certification is a valuable credential for employment in the accounting and bookkeeping field. Prerequisites: BUS 147. |
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| Bus 246 Fund of Intermediate Acct |
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| Lecture: 4 hrs. Credit: 4 hrs. |
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| A course in core concepts for understanding accounting conceptual and institutional framework, financial statements and major issues related to accounting for assets, liabilities, equity, revenue and expenses. Course to include: how reporting methodology impacts decision-making and in-depth coverage of the major financial statements for profit and not-for-profit entities. Additional material may include, at the option of the instructor: accounting issues relating to deferred taxes, compensation, leasing, additional reporting issues among other topics. Prerequisites: BUS 146 with a Grade of C or better or BUS 146B with a Grade of C or better , CIS 125. |
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| Bus 247 Tax Compliance |
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| Lecture: 3 hrs. Credit: 3 hrs. |
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| A course devoted to exposing accounting and other students to federal taxation of individuals, partnerships and corporations. Specific topics will include: tax legislation affecting returns of individuals and partnerships including items included in gross income, deductions, business income and capital gains and losses; Corporate capital gains and losses, income and deductions, normal and surtax, etc. Applicable payroll tax forms will also be discussed. Other forms of taxation (sales & use taxes, real estate, etc.) will also discussed as time permits. Prerequisites: BUS 146 with a Grade of C or better or BUS 246 with a Grade of C or better. |
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| Bus 259 Personal Financial Planning |
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| Lecture: 3 hrs. Credit: 3 hrs. |
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| Explores the general principles of financial planning including the financial planning process, code of ethics and professional responsibilities, personal financial statements, quantitative analysis, the impact of client attitudes and behavioral characteristics on financial planning, budgeting, emergency fund planning, credit and debt management, comparisons of the buy versus lease options, educational funding, financial planning for special circumstatnces and monetary settlement planning. In addition the course will explore the function, purpose and regulations of financial institutions, as well as the regulation requirements of the financial services industry, Prerequisites: BUS 111 , BUS 158 , BUS 159 , BUS 160. |
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| Bus 260 Financial Services Selling |
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| Lecture: 3 hrs. Credit: 3 hrs. |
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| A comprehensive study of the selling process within the financial services industry and current strategic selling principles. The student will have the opportunity to experience and demonstrate the effective management of the sales process including prospecting; the qualification of prospects; sales pre-planning and proposal preparation; effective sales presentations; preventing and handling objections; sales negotiation and closing; and post sales servicing principles. Performance related issues such as sales rejection, call reluctance and time management will be covered, as well as niche marketing, cross marketing techniques, problem solving analysis, and contact management systems. Prerequisites: BUS 111 , BUS 158 , BUS 159 , BUS 160. |
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| Bus 261 Prin of Human Resource Mgmt |
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| Lecture: 3 hrs. Credit: 3 hrs. |
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| An exploration of topics such as equal employment opportunity, affirmative action, collective bargaining, and other employment relationships. Provides an understanding of human resource management and its relationship to other management responsibilities. Concentrates on practical day-to-day activities to become familiar with current and future problems and trends in Human Resource Management. Recommended for second year business majors and students currently employed in management. |
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| Bus 264 Facilities Management |
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| Lecture: 3 hrs. Credit: 3 hrs. |
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| This course is structured to give students knowledge and experience in the "business" of managing and operating a hospitality related business. Topics include scheduling, inventory, purchasing, safety (OSHA & MSDS), security and loss prevention, as well as health and sanitation, professional service and ethics. Examples from all varieties of hospitality businesses will be cited. The course will require use of Microsoft Word and Excel as well as Internet exploration and research. |
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| Bus 265 Convention/Mtg/Expo Mgt |
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| Lecture: 3 hrs. Credit: 3 hrs. |
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| This course in special events, meetings, conventions and expositions showcase our local community and the events that are planned and executed. This course will entice you to enter this segment of the hospitality industry and provides you with all the necessary tools, including site selection and management, coordination, theory, marketing and general logistics to be a successful events coordinator. |
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| Bus 285 Disney World Internship |
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| Lecture: 6 hrs. Credit: 6 hrs. |
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| A college internship program with Walt Disney World. Students work a minimum of 30 hours of work each week and are required to attend 10 three-hour business management seminars on topics such as marketing, entertainment, finance, park operations and employee relations. Walt Disney World sends interviewers in the Fall to recruit for the Spring semester and in the Spring to recruit for Summer and Fall semesters. Students under 18 years of age or on academic probation are ineligible. |
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