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General Business Courses

For more information, please contact the Office of the Registrar.

BNSS-041  Personal Finance

Techniques for managing personal financialaffairs. Personal budgeting, taxes, credit, bankservices, life and health insurances, socialsecurity and retirement annuities, property andliability insurances, residential real estate,stock and bond markets, and estate planning andsettlement. Not applicable toward a major.1 credit (EL)

BNSS-098  Senior Tutoring

Service as tutors and review-session leaders forintroductory courses and other projects by seniorstudents with sufficient course backgrounds andsuperior academic achievements.Prerequisites: 3.0 GPA overall, 3.50 GPA in major& selection by the department chairperson.1 credit (EL)

BNSS-141  Business Topics

Special topics in business. Course credit may notbe applied to business major.2-4 credits

BNSS-250  Contemporary Business

American business in contemporary society.Business environments, management, production,marketing, accounting, and finance. Not open tostudents with 8 or more credits in BUSN courses.4 credits

BNSS-340  Business Law I

The legal environment of business, torts andcrimes, contracts and e-contracts, and propertylaw. An introduction to business entities.Prerequisite: 260, ECON 210, completion of 30credit hours at the time of registration, and 45credit by the start of class.4 credits.

BNSS-350  The Management of Sport

Marketing, financial, legal, and ethicalprinciples to the field of sport managment.Prerequisite: 250 or 260. Offered fall.4 credits.

BNSS-380  Industrial Organizational Psychology

Role of psychological principles in personnelselection, testing, human engineering, employer/employee relations, production, efficiency,training, and safety.Prerequisites: BUSN 301 or PSYC 101 or 188.3 credits

BNSS-435  International Business Law

Fundamental concepts, principles, and rules of lawthat apply to international transactions. Thestudy of contracts, financial instruments, tradelaws including GATT and European Union, criminallaw, and laws relating to transportation of cargoby sea and air, intellectual property law,political risk and international environmentalissues.Prerequisite: junior standing or consent ofinstructor.4 credits

BNSS-439  Peer Instruction

Advanced opportunity for outstanding students toassist faculty members in the classroom orlaboratory. Focus on course content and pedagogy.Prerequisites: senior standing, application andinstructor's approval. 1-4 credits. (S/U) (EL)

BNSS-440  Business Law II

Sales and lease contracts, negotiable instruments,creditors' rights and bankruptcy, agency andemployment law, business organizations, businessorganizations, and government regulation.Particular attention will be paid to provisions ofthe Uniform Comercial Code ("UCC"). $10 fee.Prerequisite: 340.4 credits

BNSS-480  Independent Study

Advanced study in a particular topic of businesschosen by the student and supervised by adepartmental teacher. Repeatable as long as thesubject matter is different.Prerequistes: cumulative GPA of at least 2.75, andapproval of both the supervising instructor andthe department chairperson.1-5 credits

BNSS-485  Seminar

Selected topics using small group discussion.Student participation. Open to advanced students.May be repeated for credit with a different topic.Prerequisite: approval of instructor.2-5 credits

BNSS-486  Interdisciplinary Seminar (also Listed As Idst 486)

Selected topics using small group discussion.Student participation. Open to advanced students.May be repeated for credit with a differenttopic.Prerequisite: consent of instructor.2-5 credits.

BNSS-487  Internship

Intensive learning experience in a business firmor other organization using accounting, business,and finance techniques.Prerequistes: GPA of at least 3.00 or higher inbusiness major courses; junior standing with 12credits in the Business Department completed orinprogress; and approval of advisor, departmentchairperson, and departmental internshipcoordinator. One internship of at least of 3credits may be counted toward a business major.2-5 credits. (S/U) (EL)

BNSS-490  Research

Individual research, reading, and study in fieldof accounting, business, or finance under theguidance of a faculty member. Open to advancedstudents.Prerequisites: approvals of the supervisinginstructor and the department chairperson.2-5 credits

BNSS-491  Thesis

Written report of research or study on a problemin the student's major field. To be completedduring the final year before graduation.Prerequisites: approvals of the supervisinginstructor and the department chairperson.3-5 credits

BNSS-495  Strategic Management

Integrated study of strategy formulation andimplementation in a variety of industry andcompetitive settings. Builds on requiredfunctionally-oriented business courses.Prerequisites: senior standing with all otherrequired business courses completed.4 credits (MWI)

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Accounting Courses

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BNAC-260  Financial Accounting

Introduction to the basic concepts and methods offinancial reporting, including basic financialstatements, accounting cycle, asset valuation,income determination and essential accountingrecords. 4 credits.

BNAC-261  Managerial Accounting

Basic concepts and methods of managerialaccounting, including manufacturing accounting,cost accounting, budgeting, and responsibilityaccounting. Prerequisite: 260. 4 credits.

BNAC-361  Intermediate Accounting I

Accounting principles, conventions, and rules asreflected in the pronouncements of leadingprofessional and accounting researchorganizations. Valuation of assets and currentliabilities and the impact of valuation procedureson income determination.Prerequisites: junior standing; 261; MATH 140,160. 4 credits

BNAC-362  Intermediate Accounting II

Continuation of 361. Liabilities, shareholders'equity, dilutive securites, and investments.Issues related to income determination and thepreparation and analysis of financial statements.Prerequisite: 361.4 credits

BNAC-461  Cost Accounting

Accounting to meet internal management needs forplanning and control. Cost accounting systems andprocedures, analyses of costs and variances, andthe integration of cost accounting into theoverall accounting system.Prerequistes: 261; MATH 140, 160.4 credits

BNAC-463  Taxes For Business & Investment Planning

The federal income tax system and its impact onmanagement in the decision-making environment.Prerequisites: 261; ECON 210; MATH 140, 160.3 credits

BNAC-464  Government and Not For Profit Accounting

Essential characteristics of financial operationsand accounting for state and local governments,voluntary health and welfare organizations, healthcare organizations including hospitals, andcollege and university accounting. Includes auditand financial management requirements of theseentities.Prerequisite: 361.3 credits

BNAC-466  Advanced Accounting

Advanced topics in financial reporting, includingpartnerships, business combinations, consolidatedfinancial statements, foreign exchangetransactions (including hedging of foreignexchange risk), translation of foreign statements,segmental and interim financial reporting.Prerequisite: 362.4 credits

BNAC-467  Accounting Topics

Special problems in accounting, including foreignoperations, segmental and interim reporting,insolvency, partnerships, and not-for-profitentities. May be repeated for credit withdifferent content and approval of instructor andfaculty advisor.Prerequisite: varies by topic.3 credits

BNAC-468  Federal Income Tax

Theory, policies, and procedures regarding federaltaxation of individuals, corporations,partnerships, and fiduciaries.PrerequisItes: 362 and senior standing.4 credits

BNAC-469  Auditing

Introduction to the field of auditing. Essentialcharacteristics of the business and legalenvironment of auditing, the recognition andassessment of audit risk, and the detail processof audit execution and reporting of the resultsof the audit. Prerequisite: 362. 4 credits.

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Finance Courses

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BNFN-341  Financial Management

Financial management analytical techniques forfinancial decision-making. Formulation offinancial objectives and policies; financialanalysis, planning and control; asset management;securities valuation; capital budgeting; andcapital structure strategies.Prerequisites: 261; ECON 210; MATH 140,160.4 credits

BNFN-441  Financial Institutions

Financial intermediaries, the money and capitalmarkets, determination of interest rates, bankasset/liability management, nonbank financialinstitutions, and the regulation of financialmarkets.Prerequisite: 341.Offered spring.4 credits

BNFN-443  International Finance

Application of analytical techniques to financialdecision making for multinational firms. Managingtransaction exposure, trade finance techniques,short- and long-term financing, capital budgeting,strategic financial planning.Prerequisite: 341.4 credits

BNFN-444  Financial Theory

Financial theory using case problem-solving andspreadsheet modeling to: asses and manage risk;value stocks and bonds; forecast financial need;to make decisions regarding long term assetacquisition and financing; and to evaluatedividend policy.Prerequisite: 341.Offered fall.4 credits

BNFN-447  Investments

Formulation of investment policies, securityanalysis, and portfolio strategy with focus onexamination of equity and fixed income investing.Consideration of mutual funds and alternativeassets.Prerequisite: 341.Offered fall.4 credits

BNFN-449  Topics In Finance

Selected topics in finance using small groupdiscussion. Open to advanced students. May berepeated with consent of instructor whenfinance topic is substantially different.Prerequisites: 341 and approval of instructor.Offered yearly.2-5 credits

BNFN-452  Principles of Real Estate

Social and economic impact of real estate and realestate markets; property rights and contract law;property taxes, property insurance, financial realestate, brokerage operation, appraisal and zoning,and building codes.Prerequisites: ECON 210; MATH 140, 160.3 credits

BNFN-456  Insurance and Risk

Insurance institutions, life and health insurance,property and liability insurance, and governmentregulation of the insurance industry.Prerequisites: ECON 210; MATH 140, 160.3 credits

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Management Courses

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BNMG-301  Management

The key decision-making role of managers inmodernorganizations. Includes the study oforganizations, management styles, and selectedadministrative problems. $10 fee.Prerequisites: 250 (for majors outside theBusiness Department) or 260, and 30 credits attime of registration. 4 credits.

BNMG-405  Human Resource Management

Techniques for administering the personnelfunction. Organizing, staffing, recruiting andplacement, performance appraisal, training anddevelopment, wage and benefit administration,labor relations, and auditing manpowerrequirements. Prerequisites: 301, MATH 140.4 credits.

BNMG-407  Organizational Behavior

The individual in the organization.Participation, leadership, motivation,communication, decision-making, team development,conflict resolution, and adaptation to change.Prerequisites: 301. 4 credits.

BNMG-410  International Management

Examination of cross-cultural issues in themanagement of the multinational firm.Sociocultural context, broad environmental issues,legal and political aspects, operational andstrategic considerations, social responsibilityand ethical issues.Prerequisite: 301.4 credits (GP)

BNMG-415  Business, Ethics and Society

Ethical concepts relevant to resolving moralissues in business. Analytic skills for applyingethical concepts to business decisions. Moralissues in management related to social andenvironmental issues. $20 fee. Prerequisites:301, 340. 4 credits.

BNMG-423  Entrepreneurship

Understanding the skills and motivation requiredfor entrepreneurial success. Examination ofstart-up requirements; organization structure;legal, financial and human resourcesconsiderations. Emphasis on formulation of aneffective business plan in a small businessenvironment.Prerequisites: 301, 321; MATH 140.4 credits

BNMG-436  Topics In Management

Selected topics in management designed to providea more detailed examination of a specific facetofmanagement studies. Course uses small groupdiscussion and intensive class participation.Opento juniors and seniors pursuing a major or minorin business. May be repeated with consent ofinstructor when the management topic issubstantially different.Prerequisite: 301.4 credits.

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Marketing Courses

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BNMK-321  Marketing

The elements of marketing emphasizing themanagerial considerations in planning marketstrategies. Target markets, buyer behavior,product parameters, price, promotion, anddistribution. $20 fee.Prerequisites: 261, ECON 210, completion of 30credit hours at time of registration, and 45credit by the start of class. 4 credits.

BNMK-420  Sales and Sales Management

Introductory study in sales management, exploringthe variables of sales motivation and performanceto specify their interrelationships.Prerequisites: 321; MATH 140, 160.4 credits

BNMK-421  Promotions Management

Examines all the tools within the promotionalmix--advertising, public relations, salespromotion, direct marketing, internet and saleschannels. Analysis of the pros/cons of each andhow the creation and execution of consistent branddevelopment throughout the promotional mix is keyto building and maintaining brand equity.Prerequisites: 321; MATH 140, 160.4 credits

BNMK-426  International Marketing

International marketing for multinationalenterprise; economic, political, and culturalenvironments; international marketing research,product adaptation, pricing strategies,communications and distribution channels;international logistics, promotion, organizationand control; marketing services and countertrade.Prerequisites: 321; MATH 140, 160.4 credits (GP)

BNMK-427  Topics In Marketing

Selected topics in marketing using small groupdiscussions. Student participation. Open tojuniors and seniors pursuing a major or minor inbusiness. May be repeated with consent ofinstructor when the marketing topic isessentially different.Prerequisite: 321.4 credits

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Any Questions? If you are interested in learning more about the curriculum at Linfield, please contact the Office of Admission at (800) 640-2287 or email An admissions counselor will be happy to answer your questions or put you in touch with a faculty member.