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Courses

HU's Academic Catalog

Courses in Accounting

AC 241 Principles of Accounting I
(3 credits - Fall)

Fundamental problems of accounting are taught using modern accounting procedures, including theory of debits and credits, inventories, depreciation, revenue, expense, adjusting and closing entries, preparation of financial statements and partnerships.

AC 242 Principles of Accounting II
(3 credits - Spring)

A continuation of principles of accounting, including the topics of corporations, stocks and bonds, stockholder's equity, statement of change of financial position, statement analysis and managerial accounting. The concepts of automated data processing will be taught and applied.
Prerequisite: AC 241

AC 321 Introduction to Forensic Accounting
(3 credits - Fall Even Years)

This course will introduce the investigative tools, techniques and processes used for fraud detection and prevention. The course will cover evidence management, review historical case studies and discuss legal and ethical issues.
Prerequisites: AC 241 and 242

AC 341 Intermediate Accounting I
(4 credits - Fall)

A review of financial statements followed by a detailed study of the theory of accounting principles. Included in the course is a study of cash, receivables, inventories, plant assets, current and non-current liabilities and alternative methods of revenue recognition.
Prerequisite: AC 242

AC 342 Intermediate Accounting II
(4 credits - Spring)

A continuation of intermediate accounting, including equity financing, equity and debt investments, investments in non-current operating assets, taxes, leases, pensions, derivatives, EPS computations and measures of liquidity and profitability.
Prerequisite: AC 341

AC 361 Personal Income Taxes
(3 credits - Fall Odd Years)

A comprehensive study of the federal income tax structure as it applies to individuals and sole proprietorships, including problems intended to provide a thorough understanding of the laws and regulations, as well as an introduction to tax planning.
Prerequisite: AC 341

AC 362 Institutional Income Tax
(3 credits - Spring Odd Years)

A study of taxation of partnerships, C-corporations, S-corporations, limited liability companies and not-for-profits. Students will be introduced to tax research and tax planning for these business entities.
Prerequisite: AC 341

AC 371 Cost Management
(3 credits - Fall Even Years)

A focus on how cost management enables an organization to identify strategic opportunities and maintain a competitive advantage. Topics include the design and use of activity-based costing, managing costs with job order systems and process cost systems, use of cost data in decision making and managing quality to create value.
Prerequisite: AC 242

AC 395 Practicum in Accounting
(1 to 3 credits - Fall, Spring)

Practicum in some aspect of accounting designed to give student practical, directed experience.
Prerequisite: Consent

AC 395FA Practicum in Forensic Accounting
(3 credits - Fall, January, Spring, Summer)

The student will participate in a supervised learning experience in a professional setting related to the forensic accounting minor, such as the accounting department for a local business, CPA firm, auditing firm, non-profit or government organization. A minimum of 120 contact hours must be completed, along with a written report of the experience. Students must fill out an application at least one semester in advance in the Enterprise Resource Center, in coordination with the faculty advisor, and obtain appropriate background checks.
Prerequisite: AC 321 and consent

AC 441 Advanced Accounting
(3 credits - Spring Even Years)

A study of the business combinations, preparation of consolidated statements, intercompany transactions, subsidiary equity transactions, international accounting standards, foreign currency translation and remeasurement, government and not-for-profit accounting and partnerships.
Prerequisite: AC 341

AC 471 Auditing
(3 credits - Fall Odd Years)

A study of financial statements and specialized auditing procedures are analyzed for the various types of assets and liabilities, capital stock, revenues, earnings and expenses. Attention is also given to the auditors working papers, report and certificate.
Prerequisites: AC 341 and junior standing

AC 490 Independent Study
(1 to 4 credits - Fall, Spring)

A study of various aspects of accounting, the subject area of which will be determined by the instructor according to student interest.
Prerequisite: Consent

AC 495 Internship in Accounting
(2 to 4 credits - Fall, Spring)

A field experience in accounting which provides an opportunity for the student to apply theoretical knowledge in a practical setting. Student maintains close cooperation with the supervisory personnel in the field.
Prerequisite: Consent


Courses in Business

BA 195 Job Shadow in Business
(1 to 2 credits - Fall, Spring)

Students observe the daily routines and activities of employed professionals and see how skills and knowledge acquired in class are applied in the business field.
Prerequisite: Consent

BA 211 Foundations of Entrepreneurship
(1 credit - Fall)

This course is geared toward students who want a solid introduction to the principles and practices of business strategy. Key concepts will be drawn from business thought leaders such as: competitive strategy (Porter), disruptive innovation (Christiansen), innovation and entrepreneurship (Drucker), core competencies (Hamel) and continual improvement (Collins). Through a sequence of practical, analytical exercises, students will develop basic skills and be able to relate to and apply knowledge relevant for starting a new venture.

BA 213 Social Media
(3 credits - Fall)

This course introduces students to the theory and practical application of social media for marketing, journalistic reporting and public relations professionals.
Identical with CO 213.

BA 222 Creativity and Innovation for Leaders and Entrepreneurs
(2 credits - January)

This short applied course examines the concept of creativity and innovation as it applies in today's and tomorrow's entrepreneurial ventures and creative growth industries. This course will introduce different types of creativity and engage students in exercises to increase their creative capacity. Students will complete a pre and post creativity assessment to identify their creative strengths and development needs. Students will develop, individually and/or in teams, a range of potential ideas for a new business venture and learn how to analyze opportunities. Students/teams will conduct market research on the potential of the ideas to determine if there is suitable interest and demand for the service/product.

BA 232 Accounting and Finance for Entrepreneurs
(3 credits - Fall)

This course provides students with an overview of the accounting and finance functions used by all forms of business (for-profit and non-profit) by examining account classifications, financial statements, ratio analysis, market value implications, managerial and cost accounting concepts, operating budgets, cash flows and time value of money applications. Emphasis is on reading and understanding accounting documents rather than on their preparation.

BA 252 Business Organization and Management
(3 credits - Fall, Spring)

This course surveys the planning, organizing, directing and controlling functions within the business enterprise. Additional focus will be placed upon the analysis of management problems and the formulation of corrective policy. Students learn job requirements and career opportunities in business and office occupations and allied fields.

BA 281 Principles of Marketing
(3 credits - Fall)

This course surveys the role of modern marketing in today's society and economy with an emphasis on marketing's role in the company and the strategic planning process. Target market analysis and marketing mix strategies are also of major importance. Students will be introduced to survey activities.

BA 295 Practicum in Business
(1 to 3 credits - Fall, Spring)

Practicum in some aspect of business designed to give student practical, directed experience.
Prerequisite: Consent

BA 301 Developing an Entrepreneurial Perspective
(1 credit - Spring)

This course will help students develop deeper insight into the entrepreneurial mind, how entrepreneurs approach opportunities and challenges, and how they deliver leadership to their high growth, high performance organizations. Students will complete assessment to gain insight into their specific leanings for entrepreneurship. In addition, students will apply entrepreneurial concepts through engagement in a Huntington University based business venture.

BA 311 Salesmanship
(3 credits - Fall Odd Years)

This course is designed to present salesmanship as a basic human activity. Emphasis is given to the presentation of the selling process and the fundamentals of good salesmanship. Salesmanship includes the personal and economic aspects of selling, program promotion and psychological steps involved in making the sale.
Prerequisite: BA 252

BA 312 Advertising and Promotion
(3 credits - Spring Odd Years)

Theories and practices of advertising, sales promotion and public relations as they relate to the overall marketing programs. Emphasis is placed on promotion mix; decision tools; and legal, social and ethical considerations.
Prerequisite: BA 281

BA 326 Consumer Behavior
(3 credits - Spring Odd Years)

This course explores the field consumer choice and consumer decision-making. Consumer buying behavior will be studied with foci on both consumer choice theory and practical case study. Ethical issues related to influencing consumer attitudes and perceptions will be an important component of the course.
Prerequisite: BA 281

BA 331 Operations Management
(3 credits - Spring)

This course focuses on the methods through which operations management adds value to the activities, processes and efforts of the firm. Emphasis is placed on problem-solving and decision-making, production planning, scheduling, inventory management, continuous improvement and capacity utilization.
Prerequisite: BA 252

BA 341 Organizational Communication
(3 credits - Spring Even Years)

Principles of communication applied to the organizational context. Topics covered include information flow, organizational structure, leadership styles related to communication, interviewing and communication problems within organizations.
Identical with CO 346.
Prerequisite: CO 111 or BA 252

BA 343 Marketing of Agricultural Products
(3 credits - Spring Odd Years)

An analysis of agricultural marketing systems. Topics include understanding factors that determine agricultural prices; establishing marketing goals; study of government price institutions; contracts, option, and futures market analysis; establishing lines of credit; and crop insurance management.
Prerequisites: BA 252 and EB 211

BA 351 Business Law
(3 credits - Fall)

Legal rights and obligations arising out of common business transactions. Fundamental principles of the law of contracts, negotiable instruments, agency bailment, sales and partnerships are examined.
Prerequisite: BA 252

BA 384 Feasibility Analysis and Business Plan
(3 credits - Fall)

This is an applied project course that guides students/teams through the development of their business concept and the preparation of a feasibility study to develop a viable concept (analyze the competitors, industry, environment and market in sufficient detail) to determine the potential for their product/service. Students will culminate this course with a completed business model canvas, a five-page business plan narrative and an initial investor 10 slide presentation deck.
Prerequisite: BA 222 or 232

BA 395 Practicum in Business
(1 to 3 credits - Fall, Spring)

Practicum in some aspect of business designed to give student practical, directed experience.
Prerequisite: Consent

BA 395ENT Practicum in Entrepreneurship
(1 to 3 credits - Fall, Spring)

Practicum in some aspect of business designed to give students practical, directed experience. Students may register for specific sections of this course related to Huntington University based ventures, such as Clear Insights (CI), Clear Distribution (CD), etc.
This is a mandatory field experience required to earn the entrepreneurial certificate.
Prerequisite: Consent

BA 421 Financial Management
(3 credits - Spring)

This course will survey the goals and functions of valuation and the development of financial tools for analysis and control. It will also encompass an exposure to working-capital management, investment decisions in capital assets, capital structure and dividend policies.
Prerequisites: AC 241 or BA232, BA 252, MA151 or MA 161, and sophomore standing at time of registration

BA 431 Human Resource Management
(3 credits - Spring)

This course presents a modern examination of the principles, policies and problems of manpower management. It addresses the areas of recruitment, placement, compensation and motivation, appraisal and development and the legal environment surrounding the staffing function.
Prerequisites: BA 252 and sophomore standing at time of registration

BA 461 Global Economic and Business Strategy
(3 credits - Fall)

A study of the global environment facing business. Topics studied include international trade theory, foreign investment, the multinational enterprise and human resource, marketing and production decisions in the international arena.
Identical with EB 461.
Prerequisites: EB 211 and BA 252

BA 473 Market Research
(3 credits - Spring Even Years)

This course presents market research as a key function of business, comparing various research methods and industry practices. This course is focused on the market research process, including problem definition; research design; data collection methods; data analysis; and interpretation, presentation and application of results.
Prerequisites: BA 281 and MA 151 or 161

BA 481 Business Seminar in Social Issues
(3 credits - Spring)

This capstone experience for business majors is aimed at stimulating discussion and analysis of the critical issues facing business people today. Christian perspectives on work, wages and management decisions are integrated throughout the semester. A secondary focus of the seminar is an emphasis on career preparation and community service.
Prerequisite: Senior standing

BA 490 Independent Study
(1 to 4 credits - Fall, Spring)

A study of various aspects of business, the subject area of which will be determined by the instructor according to student interest.
Prerequisite: Consent

BA 495 Internship
(2 to 4 credits - Fall, Spring)

A field experience in business which provides an opportunity for the student to apply theoretical knowledge in a practical setting. Students will engage in career development activities as they search for internship opportunities, assisted by the department.
Prerequisites: Sophomore standing at time of registration and consent

BA 495ENT Internship in Entrepreneurship
(3 credits - Fall, Spring)

Students will be placed in an existing entrepreneurial small business to learn first-hand the challenges and opportunities facing the entrepreneurial venture. During this hands-on, applied course, students will maintain a reflection journal of their experiences and will relate them first hand to their own observations regarding the critical factors for entrepreneurial growth and success.
Prerequisites: Sophomore standing at time of registration and consent

OA 215 Business Software Applications
(3 credits )

Each of these software application topics will be taught in seven-week modules. Emphasis is placed on practical applications. Students in areas outside of business are encouraged to elect modules that may be of interest.
Meets three periods per week. (Students may earn credit for software applications by demonstrating proficiency in Microsoft Office applications such as Word, Excel, and Access via examination. Contact a Business professor for information.)
Prerequisite: Demonstrated proficiency in keyboarding

OA 215AS Advanced Spreadsheet
(1 credit - Fall)

Advanced spreadsheet financial functions and analytical tools will be applied to business and financial situations.
Prerequisite: OA 215SP

OA 215CG Computer Graphics
(1 credit - Spring)

Students learn to produce professional presentations for overhead transparencies, slides or projection devices.

OA 215DB Database
(1 credit - Spring)

Students learn to create a database structure and to add or update records, generate reports, use custom screens and create mailing labels.

OA 215SP Spreadsheet
(1 credit - Fall)

The nature and use of spreadsheets to make calculations, create graphics and execute macros are introduced.

OA 215WP Word Processing
(1 credit)

Commonly used commands are introduced and document creating, saving, editing, formatting and printing will be studied.
Credit available only by examination.

OA 371 Business Communications
(3 credits - Fall)

A study of effective communication techniques as they apply to topics such as business letters, employment messages, electronic communications, proposals and reports, visual aids, business presentations and meetings and news releases.
Prerequisite: EN 121


Courses in Economics and Finance

EB 211 Principles of Macroeconomics
(3 credits - Fall)

An introduction to macroeconomic principles, including current problems and practices in various economic systems. Economic institutions and processes necessary for the individual as citizen, housekeeper, wage earner, taxpayer and user of credit will be analyzed.

EB 212 Principles of Microeconomics
(3 credits - Spring)

A continuation of principles of economics with an emphasis on microeconomic principles, which include price system theory of the firm, monopoly and distribution of personal income.
Prerequisite: EB 211

EB 321 Public Finance
(3 credits - Spring Odd Years)

A study of the political economy with a focus on public policies related to government spending and taxation. Political ideologies related to funding government and providing public goods are examined. Current issues in social welfare, defense and security, public infrastructure, energy and education are studied.
Identical with PS 321.
Prerequisite: EB 211

EB 325 Personal Finance
(3 credits - Fall Even Years)

This course involves students with the considerations of the personal and family economic issues of living, including budgeting and cash flow management, the use of credit and borrowing, auto and home purchasing, most types of insurance, financial planning, tax management, investment planning, real estate, retirement and estate planning.
Prerequisite: BA 252

EB 331 Labor Economics
(3 credits - Fall Even Years)

An analysis of labor markets as major and unique factor markets, emphasizing the supply and allocation of labor, the incidence of unemployment, the determination of wages, the investment in training and education and the impact of globalization on laborers and labor markets.
Prerequisite: EB 211

EB 343 Marketing of Agricultural Products
(3 credits - Spring Odd Years)

An analysis of agricultural marketing systems. Topics include understanding factors that determine agricultural prices; establishing marketing goals; study of government price institutions; contracts, option, and futures market analysis; establishing lines of credit; and crop insurance management.
Prerequisites: BA 252 and EB 211

EB 346 Investments
(3 credits - Fall Odd Years)

A course designed to give the student a basic familiarity with practical investment strategies and terminology from both an institutional and individual perspective. Discussion includes stock, bond, commodity and option markets as well as other investment alternatives. Significant emphasis is given to newsworthy, related developments unfolding during the course.
Prerequisite: BA 252

EB 376 Real Estate
(3 credits - Spring Odd Years)

This course provides a broad examination of the framework and functions of the real estate business, its importance to the economy and the marketing, financing, management and ethical implications of real estate. Students will become familiar with career opportunities in various segments of the real estate business, including investing, sales, brokerage, appraisal, property management and development.
Prerequisite: BA 252

EB 381 Money and Banking
(3 credits - Spring Even Years)

An analysis of monetary policy and the institutions of the financial sector of the economy. The commercial banking industry, financial markets, the Federal Reserve System, monetary theory and policy issues are studied.
Prerequisite: EB 211

EB 395 Practicum in Economics and Finance
(1 to 3 credits - Fall, Spring)

Practicum in some aspect of economics and finance designed to give student practical, directed experience.
Prerequisite: Consent

EB 413 The City
(3 credits - Fall Odd Years)

This course examines the structure, functions, processes and change involved in rural and urban communities. The changing ecological patterns of communities are examined in conjunction with problems of urbanization.
Identical with SO 413.
Prerequisite: SO 111

EB 421 Population Studies
(3 credits - Spring Even Years)

This course will examine the trends and changes in world population, its composition and distribution, population movements, issues involving quality of life and approaches used by various nations in dealing with population problems.
Identical with SO 421.
Prerequisite: SO 111

EB 461 Global Economic and Business Strategy
(3 credits - Fall)

A study of the global environment facing business. Topics studied include international trade theory, foreign investment, the multinational enterprise and human resource, marketing and production decisions in the international arena.
Identical with BA 461.
Prerequisites: EB 211 and BA 252

EB 490 Independent Study
(1 to 4 credits - Fall, Spring)

A study of various aspects of economics and finance, the subject area of which will be determined by the instructor according to student interest.
Prerequisite: Consent

EB 495 Internship in Economics and Finance
(2 to 4 credits - Fall, Spring)

A field experience in economics and finance which provides an opportunity for the student to apply theoretical knowledge in a practical setting. Student maintains close cooperation with the supervisory personnel in the field.
Prerequisite: Consent