- Linfield College
Business

Business Courses

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

General Business Courses

BNSS-041  Personal Finance
Financial techniques of the household in allocating resources and planning expenditures. Lifetime perspective in financial management, encompassing financial budgeting and planning; credit management; Federal tax preparation and planning; home and automobile purchasing; automobile, homeowners, health insurance planning; and stock, bond, and mutual fund investing. Not applicable toward a major. 2 credits. (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: 3.00 GPA overall, 3.50 GPA in major, and selection by the department chair. 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
Introduction to the basic functions of management and business. Business as an integrated entity, both in the U.S. and global environments. Forms of business ownership, business ethics, production, human resources, marketing, accounting, and finance. Not open to declared accounting, finance, international business, management, or marketing majors. Not open to students with 8 or more credits in business 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-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 Commercial Code ("UCC"). 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: consent 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. Prerequisites: GPA of at least 3.00 or higher in business major courses; junior or senior standing with 12 credits in the Business Department completed or in progress; and approval of advisor 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 business strategy formulation and implementation. Value chain and case analyses used to explore environmental factors, resource allocation, and competition. Role of a management team in a competitive simulated business; developing strategic plan, devising strategies to gain competitive advantage, using analytic tools and feedback, communicating outcomes. Capstone course for business majors. $10 fee. Prerequisites: Senior standing, BNMK 321 and BNFN 341. 4 credits. (MWI)

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Accounting Courses

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 securities, 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. 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.

Finance Courses

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-448  Seminar in Corporate Finance
Advanced seminar in principles and practices of corporate finance. Tenets of finance; financial analysis; operational control; capital budgeting; enterprise valuation; and ethics. Emphasis on the study and extensive discussion of contemporary cases to assess operational control, financial and investment decision-making, and corporate strategy, all within the framework of cash-flow valuation models. Excel financial spreadsheet modeling and data management will be integral to case analysis, conclusions, and presentations. Prerequisites: Senior standing, BNFN 444, and consent of instructor. 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 consent of instructor. Offered yearly. 2-5 credits.

Management Courses

BNMG-310  Organizational Behavior and Managment
Introduction to human behavior in organizations, and management of business and organizational behavior within global and ethical contexts. Management theory; attitudes and values; communication, motivation, planning, decision making, evaluation, and feedback; leadership and power; group and team dynamics; organizational culture and change. Not open to students who have completed BNMG 301 with a passing grade. Prerequisites: BNSS 250 or BNAC 260, and sophomore standing. 4 credits.

BNMG-380  Industrial & Organizational Psychology
Psychological principles applied to business. Employee attitudes, job analysis, employee recruiting and selection, performance evaluation, design and evaluation of training systems, and organizational change and development. Prerequisites: BNMG 310 or PSYC 101. 4 credits.

BNMG-405  Human Resource Management
Administration of human resource strategies in the attainment of organizational goals. Staffing, employee and labor relations, safety and health, compensation, training and organization development, career planning, and performance management functions. Culture, values, ethical issues, and global influences on staff and organizations. Statistical analysis of compensation issues. Prerequisites: BNMG 310, MATH 140. 4 credits.

BNMG-409  Leadership
Advanced seminar in leadership studies. Views on leadership from management and behavioral science theories; historical, political, philosophical, and literature-based perspectives; and the study of leaders in action. Self-assessment, skill development and production of a leadership development plan. Prerequisite: 310. 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: 310. 4 credits (GP)

BNMG-411  Team Dynamics
Development and functioning of groups and teams in organizations. Characteristics of successful teams; group and team processes; team leadership, power, and social influence; facilitation of team success, organizational and cultural contexts. Emphasis on analyzing the functioning of teams in work settings. Experiential work to self-assess and develop skills in teamwork and team facilitation. Prerequisite: BNMG 310. 4 credits.

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: 310, 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: 310, 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: 310. 4 credits.

Marketing Courses

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 credits 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.

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 admission@linfield.edu. An admissions counselor will be happy to answer your questions or put you in touch with a faculty member.

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