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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 financial affairs. Personal budgeting, taxes, credit, bank services, life and health insurances, social security and retirement annuities, property and liability insurances, residential real estate, stock and bond markets, and estate planning and settlement. Not applicable toward a major. 1 credit (EL)

BNSS-098  Senior Tutoring

Service as tutors and review-session leaders for introductory courses and other projects by senior students with sufficient course backgrounds and superior 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 not be 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 to students with 8 or more credits in BUSN courses. 4 credits

BNSS-340  Business Law I

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

BNSS-350  The Management of Sport

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

BNSS-380  Industrial Organizational Psychology

Role of psychological principles in personnel selection, 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 law that apply to international transactions. The study of contracts, financial instruments, trade laws including GATT and European Union, criminal law, and laws relating to transportation of cargo by sea and air, intellectual property law, political risk and international environmental issues. Prerequisite: junior standing or consent of instructor. 4 credits

BNSS-439  Peer Instruction

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

BNSS-440  Business Law II

Sales and lease contracts, negotiable instruments, creditors' rights and bankruptcy, agency and employment law, business organizations, business organizations, and government regulation. Particular attention will be paid to provisions of the Uniform Comercial Code ("UCC"). $10 fee. Prerequisite: 340. 4 credits

BNSS-480  Independent Study

Advanced study in a particular topic of business chosen by the student and supervised by a departmental teacher. Repeatable as long as the subject matter is different. Prerequistes: cumulative GPA of at least 2.75, and approval of both the supervising instructor and the 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 different topic. Prerequisite: consent of instructor. 2-5 credits.

BNSS-487  Internship

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

BNSS-490  Research

Individual research, reading, and study in field of accounting, business, or finance under the guidance of a faculty member. Open to advanced students. Prerequisites: approvals of the supervising instructor and the department chairperson. 2-5 credits

BNSS-491  Thesis

Written report of research or study on a problem in the student's major field. To be completed during the final year before graduation. Prerequisites: approvals of the supervising instructor and the department chairperson. 3-5 credits

BNSS-495  Strategic Management

Integrated study of strategy formulation and implementation in a variety of industry and competitive settings. Builds on required functionally-oriented business courses. Prerequisites: senior standing with all other required 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 of financial reporting, including basic financial statements, accounting cycle, asset valuation, income determination and essential accounting records. 4 credits.

BNAC-261  Managerial Accounting

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

BNAC-361  Intermediate Accounting I

Accounting principles, conventions, and rules as reflected in the pronouncements of leading professional and accounting research organizations. Valuation of assets and current liabilities and the impact of valuation procedures on 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 the preparation and analysis of financial statements. Prerequisite: 361. 4 credits

BNAC-461  Cost Accounting

Accounting to meet internal management needs for planning and control. Cost accounting systems and procedures, analyses of costs and variances, and the integration of cost accounting into the overall accounting system. Prerequistes: 261; MATH 140, 160. 4 credits

BNAC-463  Taxes For Business & Investment Planning

The federal income tax system and its impact on management 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 operations and accounting for state and local governments, voluntary health and welfare organizations, health care organizations including hospitals, and college and university accounting. Includes audit and financial management requirements of these entities. Prerequisite: 361. 3 credits

BNAC-466  Advanced Accounting

Advanced topics in financial reporting, including partnerships, business combinations, consolidated financial statements, foreign exchange transactions (including hedging of foreign exchange risk), translation of foreign statements, segmental and interim financial reporting. Prerequisite: 362. 4 credits

BNAC-467  Accounting Topics

Special problems in accounting, including foreign operations, segmental and interim reporting, insolvency, partnerships, and not-for-profit entities. May be repeated for credit with different content and approval of instructor and faculty advisor. Prerequisite: varies by topic. 3 credits

BNAC-468  Federal Income Tax

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

BNAC-469  Auditing

Introduction to the field of auditing. Essential characteristics of the business and legal environment of auditing, the recognition and assessment of audit risk, and the detail process of audit execution and reporting of the results of the audit. Prerequisite: 362. 4 credits.

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Finance Courses

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BNFN-341  Financial Management

Financial management analytical techniques for financial decision-making. Formulation of financial objectives and policies; financial analysis, planning and control; asset management; securities valuation; capital budgeting; and capital structure strategies. Prerequisites: 261; ECON 210; MATH 140,160. 4 credits

BNFN-441  Financial Institutions

Financial intermediaries, the money and capital markets, determination of interest rates, bank asset/liability management, nonbank financial institutions, and the regulation of financial markets. Prerequisite: 341. Offered spring. 4 credits

BNFN-443  International Finance

Application of analytical techniques to financial decision making for multinational firms. Managing transaction 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 and spreadsheet modeling to: asses and manage risk; value stocks and bonds; forecast financial need; to make decisions regarding long term asset acquisition and financing; and to evaluate dividend policy. Prerequisite: 341. Offered fall. 4 credits

BNFN-447  Investments

Formulation of investment policies, security analysis, and portfolio strategy with focus on examination of equity and fixed income investing. Consideration of mutual funds and alternative assets. Prerequisite: 341. Offered fall. 4 credits

BNFN-449  Topics In Finance

Selected topics in finance using small group discussion. Open to advanced students. May be repeated with consent of instructor when finance 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 real estate markets; property rights and contract law; property taxes, property insurance, financial real estate, 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 government regulation 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 in modern organizations. Includes the study of organizations, management styles, and selected administrative problems. $10 fee. Prerequisites: 250 (for majors outside the Business Department) or 260, and 30 credits at time of registration. 4 credits.

BNMG-405  Human Resource Management

Techniques for administering the personnel function. Organizing, staffing, recruiting and placement, performance appraisal, training and development, wage and benefit administration, labor relations, and auditing manpower requirements. 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 the management of the multinational firm. Sociocultural context, broad environmental issues, legal and political aspects, operational and strategic considerations, social responsibility and ethical issues. Prerequisite: 301. 4 credits (GP)

BNMG-415  Business, Ethics and Society

Ethical concepts relevant to resolving moral issues in business. Analytic skills for applying ethical concepts to business decisions. Moral issues in management related to social and environmental issues. $20 fee. Prerequisites: 301, 340. 4 credits.

BNMG-423  Entrepreneurship

Understanding the skills and motivation required for entrepreneurial success. Examination of start-up requirements; organization structure; legal, financial and human resources considerations. Emphasis on formulation of an effective business plan in a small business environment. Prerequisites: 301, 321; MATH 140. 4 credits

BNMG-436  Topics In Management

Selected topics in management designed to provide a more detailed examination of a specific facet of management studies. Course uses small group discussion and intensive class participation. Open to juniors and seniors pursuing a major or minor in business. May be repeated with consent of instructor when the management topic is substantially different. Prerequisite: 301. 4 credits.

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Marketing Courses

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

BNMK-321  Marketing

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

BNMK-420  Sales and Sales Management

Introductory study in sales management, exploring the variables of sales motivation and performance to specify their interrelationships. Prerequisites: 321; MATH 140, 160. 4 credits

BNMK-421  Promotions Management

Examines all the tools within the promotional mix--advertising, public relations, sales promotion, direct marketing, internet and sales channels. Analysis of the pros/cons of each and how the creation and execution of consistent brand development throughout the promotional mix is key to building and maintaining brand equity. Prerequisites: 321; MATH 140, 160. 4 credits

BNMK-426  International Marketing

International marketing for multinational enterprise; economic, political, and cultural environments; international marketing research, product adaptation, pricing strategies, communications and distribution channels; international logistics, promotion, organization and control; marketing services and countertrade. Prerequisites: 321; MATH 140, 160. 4 credits (GP)

BNMK-427  Topics In Marketing

Selected topics in marketing using small group discussions. Student participation. Open to juniors and seniors pursuing a major or minor in business. May be repeated with consent of instructor when the marketing topic is essentially 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.