Business Administration: Course Descriptions

BA-101 Introduction to Business

The course is designed as a survey course exploring the fundamental areas of business such as management, marketing, finance, human resources, law, communications and ethics. The course introduces students to the complex and changing environment of business and provides a valuable foundation for business and non-business students alike. 2 credits.
Credits: 2.00

BA-105 Finance for Daily Decisions

The course is designed to introduce non-business students to the language of finance and financial planning. The focus is primarily at the practical level of financial planning, however, examples from and implications of business, government policy, and the economy as a whole will be addressed. Students completing the course will gain skills and confidence in reading financial/economic information, creating budgets, managing expenses, performing financial computations to aid daily financial planning. 2 credits.
Credits: 2.00

BA-155 Special Topics

See department for course description.
Credits: 1.00

BA-195 Independent Study

See department for details. Independent study contract required.
Credits: 1.00

BA-201 Accounting Principles

Introduction to accounting concepts and application of these concepts; financial statement preparation; accounting systems and controls; accounting for assets and liabilities; cash flow analysis and financial statement analysis. MS Excel is introduced and integrated into the course to solve accounting and finance problems. 4 credits.
Credits: 4.00

BA-202 Managerial Accounting

Introduction to management accounting concepts; cost terminology, behavior and system design; the planning and control process; using cost data in decision making. 4 credits.
Credits: 4.00

BA-210 Excel for Business

The course is designed to provide students with the Excel skills necessary to be successful in business. Students will learn basic data organization and manipulation skills such as formatting and formulas, and more advanced skills such as PivotTables and PivotCharts and web queries. Prerequisite: BA 201 or BA 202 (may be taken concurrently). 2 credits.
Credits: 2.00

BA-255 Special Topics

See department for course description.
Credits: 1.00

BA-275 Internship

See department for details. Internship contract required.
Credits: 1.00

BA-295 Independent Study

See department for details. Independent study contract required.
Credits: 1.00

BA-302 Small Business Management

Development of the students' understanding of the economic and social environment in which small businesses function and the critical role of entrepreneurship in fostering business growth and development. The processes involved in initiating new ventures are discussed. The course focuses on the operations, marketing, financial, human resources and strategic management as well as the legal and governmental relations of the small firm. A detailed treatment of the problems involved in managing specific fields of small businesses in both service and manufacturing. Prerequisite: ECON-101, ECON-102, BA-201 and BA-202 each with a minimum grade of C-. 4 credits.
Credits: 4.00

BA-305 Business Finance

A study of the financial principles applicable to the business organization. Financial management of assets and the need for funds, sources and cost of obtaining short-term and long-term funds, capital budgeting. MS Excel and MS Access are integrated into this course. Prerequisite: ECON-101, ECON-102, BA-201 each with a minimum grade of C-. 4 credits.
Credits: 4.00

BA-306 Business Law

Introduction to the structure and functions of the American legal system followed by an overview of specific topics that are applicable to business. Topics include: contracts, sales, negotiable instruments, bankruptcy, suretyship, agency, partnerships, corporations, federal securities law, accountants, legal liability, employer and employee relationships, property, trusts and estates. Prerequisite: ECON-101, ECON-102, BA-201 and BA-202 each with a minimum grade of C-. 4 credits.
Credits: 4.00

BA-309 Marketing

Introduction to marketing concepts and application of these concepts to the marketing of products, services, ideas, organizations, and people in both profit-oriented and nonprofit business environments. Topics include: marketing's role in society and within the firm; environmental evaluation; consumer buying behavior; market segmentation and target market selection; management of marketing mix variables (product, price, placement, promotion). Students gain experience in problem solving and communication through case study analysis and presentations. Prerequisites: ECON-101, ECON-102, and BA-202 each with a minimum grade of C-. 4 credits.
Credits: 4.00

BA-312 International Business

Survey course covering recent and important issues in international business, trade and investment. Topics might include the International Business environment, the government and regulatory environment, international comparative environments, international monetary environment, international marketing, international finance, management strategies, and the future of international business. Prerequisites: ECON-101, ECON-102, BA-201, and BA-202 each with a minimum grade of C-. Counts toward core requirement: Comparative Cultural. 4 credits.
Credits: 4.00

BA-313 Intermediate Accounting I

Financial accounting statement interpretation, presentation, and disclosure including coverage of functions and basic theory; asset recognition and measurement; liability recognition and measurement; stockholders' equity; issues related to income measurement; and preparation and interpretation of financial statements. Prerequisite: BA-201 and BA-202 each with a minimum grade of C-. 4 credits.
Credits: 4.00

BA-314 Intermediate Accounting II

Financial accounting statement interpretation, presentation, and disclosure including coverage of functions and basic theory; asset recognition and measurement; liability recognition and measurement; stockholders' equity; issues related to income measurement; and preparation and interpretation of financial statements. Prerequisite: BA 313 with a minimum grade of C-. 4 credits.
Credits: 4.00

BA-316 Cost Accounting

Discussion of the nature, objectives and procedures of cost accounting and cost control; job costing and process costing; theory and practice of accounting for manufacturing overhead; cost budgeting and control; cost reports, joint product and by-product costing; distribution costs; standard costs; differential cost analysis; profit volume relationships and break-even analysis. Prerequisite: ECON-101, ECON-102, BA-201, and BA-202 each with a minimum grade of C-. 4 credits.
Credits: 4.00

BA-318 Fraud Examination

An introduction to forensic accounting. Students will learn how and why occupational fraud is committed, how fraudulent conduct can be deterred, and how allegations of fraud should be investigated and resolved. Prerequisite: BA 201 with a minimum grade of C- or BA 202 with a minimum grade of C-. 2 credits.
Credits: 2.00

BA-320 Human Resource Management

Functions of the personnel department in a business organization. Contributions of research in the social sciences to personnel administration. Operation and techniques of a personnel department including job evaluation, employee recruiting and selection, psychological testing, employment counseling, wage administration, labor management relations and other personnel programs. Prerequisite: Junior standing or above (60 or more completed credits) and BA-201 or BA-202 with a minimum grade of C-. 4 credits.
Credits: 4.00

BA-330 Technology Management

An introduction to the study of technology management. This course will introduce students to the phenomena of technology and the integral role it plays in the competitive development and growth of businesses. The primary focus will be on understanding the managerial aspects involved in managing technology in business organizations and how technology is critical in fostering competitive advantage. Prerequisite: ECON-101, ECON-102, BA-201, and BA-202 each with a minimum grade of C-. 4 credits.
Credits: 4.00

BA-338 Product Management

Examines the role of product innovation as the core focus of marketing strategy. Encompasses the formulation of new product strategies, marketing's role in product design and development, product line management, and organizational considerations in product management. The product management process will be explored in-depth through lecture, case analyses, and individual projects. Prerequisite: BA-309 with a minimum grade of C-. 4 credits.
Credits: 4.00

BA-340 Management Science

An introduction to formalized methods used in managerial decision making and problem solving. The focus is on the development and use of decision models in a range of managerial applications. Techniques include decision analysis, linear programming, simulation, forecasting and project management. Development of computer based decision models will be an integral part of the course. Prerequisite: Junior standing or above (60 or more completed credits) and ECON-101, ECON-102, BA-201, BA-202, and MATH-207 each with a minimum grade of C-. 4 credits.
Credits: 4.00

BA-342 Risk Management and Decision Making

Development, application, and integration of analysis tools and decision models to aid managerial decision making in the face of risk and uncertainty. Behavioral factors that influence judgment and decision making will also be considered. The course covers applications in environmental, technological, health/safety, and organizational risk management. Also listed as ENV 342. Prerequisite: ECON-101 or ECON-102 with minimum grade C-; and BA-201 or BA-202 with minimum grade C-. 4 credits.
Credits: 4.00

BA-350 Operations Management

Study of key concepts, quantitative techniques, and practices used in the management of the production of goods and services. Includes examination of product and process design, process analysis, total quality management, project management, materials management, capacity planning, work design, facility layout and operational scheduling. Prerequisites: BA 201, and BA 202 each with a minimum grade of C-. 4 credits.
Credits: 4.00

BA-352 Investments

To gain a knowledge and understanding of: marketable securities including common stocks, bonds, and options; fundamental and technical security analysis; and of current financial events found in financial news. Prerequisite: BA-305 with a minimum grade of C-. 4 credits.
Credits: 4.00

BA-353 Community Financial Literacy

Students enroll in this 2-credit course to serve as volunteers to help raise financial literacy among individuals in the community. Working through Pacific's Center for Civic Engagement and in partnership with the non-profits Operation Hope and Financial Beginnings, student volunteers are trained and then provide personal financial education to western Washington County residents by visiting classrooms and community groups. Student volunteers teach the basics of personal finance to help individuals build a foundation from which to make informed financial decisions. Topics include the processes and decisions involved in personal banking, budgeting, credit, insurance, and savings. Also listed as PSJ 353. Prerequisite: BA 201 and BA 202 both with a minimum grade of C-. Counts toward core requirement: Civic Engagement. Pass/No Pass. 2 credits.
Credits: 2.00

BA-355 Special Topics

See department for course description. Prerequisite: Junior standing or above (60 or more completed credits).
Credits: 1.00

BA-357 Income Tax Accounting

A study of the structure of federal tax laws and some of the motivating forces and policies shaping tax laws and concepts; determination of taxable income and the income tax liability as they relate to individuals; overview of the taxation of corporations and other entities; and an overview of Oregon income tax laws. Prerequisites: ECON-101, ECON-102, BA-201 and BA-202 each with a minimum grade of C-. 4 credits.
Credits: 4.00

BA-358 Community Tax Certification

Students enroll in this one-credit preparation course in order to qualify as an IRS-certified Tax-Aide Volunteer. Working with a faculty coordinator and CASH Oregon, students receive appropriate training and guidance to assist low income and elderly clients in the community with their individual tax returns. Also listed as PSJ 358. Prerequisite: BA 201 and BA 202 both with minimum grade C-. Pass/No Pass. 1 credit.
Credits: 1.00

BA-359 Community Tax Engagement

Students enroll in this 2-credit course after becoming a IRS-certified Tax-Aide Volunteer, i.e., the successful completion of BA 358. Students in this course engage directly with members of the local community, serving as a Tax-Aide Volunteer, assisting elderly and low income individuals with their tax returns. Working under the direction of a faculty coordinator and CASH Oregon, students staff tax assistance centers located throughout the community. Also listed as PSJ 359. Prerequisite: BA 358. Counts toward core requirement: Civic Engagement. Pass/No Pass. 2 credits.
Credits: 2.00

BA-360 Organizational Behavior Management

An introduction to the functions of management and to the theory of human behavior in organizations. Management history, attitudes, skills, and managerial processes as well as an investigation of the theories of human behavior, motivation, communication, decision making, group and social processes, organizational culture, power, and leadership are addressed. Prerequisite: BA-201 or BA-202 each with a minimum grade of C-. 4 credits.
Credits: 4.00

BA-395 Independent Study

See department for details. Independent study contract required.
Credits: 1.00

BA-405 Business Strategy

This course serves as the capstone course for students of business administration. It demands the integration of knowledge from all functional area business disciplines to make effective strategic decisions from an organization-wide perspective. The case study method of teaching combined with the dynamic application of course tools to real and simulated business situations are used. Prerequisites: Senior standing (90 or more completed credits) and ECON-101, ECON-102, BA-201, BA-202, BA-305, BA-309, BA-350, and BA-360 each with a minimum grade of C-. 4 credits.
Credits: 4.00

BA-410 Marketing Research

Application of research techniques and statistical analysis to analysis to business and marketing problems. Topics include technology in the research process, secondary and primary marketing research methodologies, sampling methods, and data analysis and reporting. Course includes cases analyses and use of statistical data sets. Students will design an original market research project, gather and analyze the data, and present the findings as part of their individual project. Prerequisites: MATH-207 and BA-309 each with a minimum grade of C-. 4 credits.
Credits: 4.00

BA-425 Advanced Accounting

Accounting for corporate business combinations using both the pooling of interests method and the purchase method, preparation of consolidated financial statements, and accounting for foreign operations. Prerequisite: BA 314 with a minimum grade of C-. 2 credits.
Credits: 2.00

BA-435 Accounting & Auditing Seminar

A discussion-based course that uses cases to explore realistic accounting and auditing issues. Students will be faced with unstructured problems and be required to provide analyses and recommendations. Prerequisite: BA 314 with a minimum grade of C- (may be taken concurrently). 4 credits.
Credits: 4.00

BA-440 Advertising and Promotion

Introduction to the concept of integrated marketing communications (IMC) and the specific components that make up the IMC program, including advertising, direct marketing, Internet/ interactive media, public relations, sales promotion, and personal selling. Application of core concepts and techniques through case analyses, IMC exercises, and team development of advertising campaigns and presentations. Prerequisites: BA-309 each with a minimum grade of C-. 4 credits.
Credits: 4.00

BA-443 Special Topics in Marketing

A course focusing on topics of special interest to students and faculty, such as Services Marketing, Internet Marketing, Advertising and Promotions Management, Public Policy and Marketing, and Sports Marketing. Prerequisites: BA 309 with a minimum grade of C-. May be repeated for credit. 4 credits.
Credits: 4.00

BA-451 Deterministic Decision Models

This course introduces several commonly used modeling techniques and tools used by managers to determine solutions to complex problems. Students will learn to determine which techniques are appropriate for solving various types of problems. The emphasis of this course will be placed on formulating deterministic (vs stochastic) problems and using computer spreadsheet applications (i.e., Excel) to solve them. Modeling techniques in this course will include linear programming, network optimization, and project management. Prerequisite: BA 350 and MATH 207 both with minimum grade C-; or Junior standing or above (60 or more completed credits) and MATH 226 with minimum grade C-. 2 credits.
Credits: 2.00

BA-452 Global Finance

Global Finance presents the corporate uses of global financial markets. Combining practical knowledge, up-to-date theories, and real-world applications, this course explores issues of currencies, foreign exchange, VaR, funds, and risk management. Also listed as ECON 452. Prerequisite: BA 305 with a minimum grade of C- or ECON 331 with a minimum grade of C-. 4 credits.
Credits: 4.00

BA-453 Probabilistic Decision Models

This course introduces several commonly used modeling techniques and tools used by managers to determine solutions to complex problems. Students will learn to determine which techniques are appropriate for solving various types of problems. The emphasis of this course will be placed on formulating stochastic or probabilistic (vs deterministic) models and using computer spreadsheet applications (i.e., Excel) to solve them. Modeling techniques in this class include decision analysis, queuing, simulation, and forecasting. Prerequisite: BA 350 and MATH 207 both with minimum grade C-; or Junior standing or above (60 or more completed credits) and MATH 226 with minimum grade C-. 2 credits.
Credits: 2.00

BA-455 Special Topics

See department for course description. Prerequisite: Junior standing or above (60 or more completed credits) and ECON-101, ECON-102, BA-201, and BA-202 each with a minimum grade of C-.
Credits: 1.00

BA-457 Advanced Income Tax Accounting

A study of federal income tax as it applies to C corporations, S corporations, partnerships, and limited liability companies (LLC), the gift tax, the estate tax, income taxation of trusts and estates, and internal revenue service administrative procedures. The primary focus of the course will be taxation of corporations. Prerequisites: BA 357 with a minimum grade of C-. 2 credits.
Credits: 2.00

BA-475 Internship

See department for details. Internship contract required.
Credits: 1.00

BA-490 Senior Seminar

As part of the capstone experience, Business seniors enroll in a senior seminar course, as appropriate for their chosen area of interest. The seminar serves as the forum in which students are prepared for and guided through their capstone experiences (internship or research project). Students will share with and learn from peers completing similar capstones. The seminar course also uses business periodicals and journals as a focus of seminar discussion to help bridge the gap between theory and practice. Prerequisite: ECON 101, ECON 102, BA 201, BA 202, BA 305, BA 309, BA 350, and BA 360 each with a minimum grade of C-. 2 credits.
Credits: 2.00

BA-495 Independent Research

Student-conducted individual research/theoretical project. Faculty supervised. Independent study contract required.
Credits: 1.00

BUS-501 Statistical Analysis & Thinking

The practical applications of statistics and the analysis of data to make meaningful organizational decisions. Topics include probability, sampling, confidence intervals, hypothesis testing, regression analysis, and quality improvement. 3 credits.
Credits: 3.00

BUS-502 Financial & Managerial Accounting

Accounting concepts and procedures used in preparation of corporate financial statements: balance sheet, income statement, statement of cash flows. Measurement of reporting choices within Generally Accepted Accounting Principles. Foundations of corporate financial statement analysis. Study use of accounting data in managing businesses by applying techniques for product costing, planning, control, and performance evaluation. Topics include: CVP analysis; variable, absorption, job, activity-based and standard costing; budgeting; responsibility accounting; capital budgeting. 3 credits.
Credits: 3.00

BUS-503 Econometrics for Managers

A survey of both microeconomics, the study of individual and organizational decision-making, and macroeconomics, which investigates national and international concerns. Economic theory will be complemented by practical applications and discussions of current policy issues affecting business. 3 credits.
Credits: 3.00

BUS-504 Fostering Innovation & Creativity

Provides a foundation in methods managers can use to foster innovation within organizations. Emphasis is on the early stages of innovation including brainstorming, idea generation, rough estimations of viability and abductive thinking. 3 credits.
Credits: 3.00

BUS-505 Org Behavior, Diversity & Leadership

Intensive examination of behavioral science research and theory as a basis for understanding, managing and changing organizations.The course emphasizes effective management with diverse individuals. 3 credits.
Credits: 3.00

BUS-506 Ethical Political Social & Legal of Bus

Influence of the external environment on management decisions and organizational welfare and how organizations affect the external environment and society. Examination of impacts of ethical, social, political, legal and technological systems and trends on management and how managers can deal with external issues. 3 credits.
Credits: 3.00

BUS-507 Designing & Launching New Initiatives

This course covers general topics and skills for embarking upon successful new enterprises either within large corporations or new independent companies. Examines strategies, both personal and commercial, for effectively embarking on new ventures. Focuses on phases of entrepreneurship occurring between generation of the initial new venture idea, up to and including the first commercial sale. 3 credits.
Credits: 3.00

BUS-508 Global Enterprises & International Mgmt

Strategies for entering new international markets and managing international operations. Discussion of cultural differences, regional economic integration, and emerging markets. 3 credits.
Credits: 3.00

BUS-510 Marketing Management

Analysis of the marketing effort and decision-making process in private, not-for-profit and public institutions. Normative models for decision-making in different marketing situations. Analytical tools available for appraising, diagnosing, organizing, planning and implementing market plans. Analysis of economic, social and political forces leading to change in the market place. Development of concepts useful in evaluating marketing situations, including those in the international setting. 3 credits.
Credits: 3.00

BUS-511 Financial Management

The finance function and its relation to other functions of a firm. Topics include: analysis and budgeting of funds, management of current assets, financing short-term and intermediate-term needs, planning long-term debt policy and capital structure, capital costs and budgeting, dividend policy, valuation, mergers and acquisition. 3 credits.
Credits: 3.00

BUS-513 Introducing New Microbusiness Prod/Serv

Builds skills in the design and launch of new products and series. Project based with particular emphasis on marketing and business intelligence system issues. 3 credits.
Credits: 3.00

BUS-514 Special Topics

Elective course based on current business issues and student interest. 3 credits.
Credits: 3.00

BUS-515 Business Communications

The elements of written and oral business communication. Addresses grammar, rhetoric, style, audience analysis, format, presentation and delivery. Effective communication strategies for professional settings are defined through various assignments including memos, proposals and individual/group presentations. 3 credits.
Credits: 3.00

BUS-534 Cost Accounting

Discussion of the nature, objectives and procedures of cost accounting and cost control; job costing and process costing; theory and practice of accounting for manufacturing overhead; cost budgeting and control; cost reports, joint product and by-product costing; distribution costs; standard costs; differential cost analysis; profit volume relationships and break-even analysis. 3 credits.
Credits: 3.00

BUS-535 Product Management

Examines the role of product innovation as the core focus of marketing strategy. Encompasses the formulation of new product strategies, marketing's role in product design and development, product lien management, and organizational considerations in product management. The product management process will be explored in-depth through lecture, case analyses, and individual projects. 3 credits.
Credits: 3.00

BUS-536 Marketing Research

Application of research techniques and statistical analysis to analysis to business and marketing problems. Topics include technology in the research process, secondary and primary marketing research methodologies, sampling methods, and data analysis and reporting. Course includes case analyses and use of statistical data sets. Students will design an original market research project, gather and analyze the data, and present the findings as part of their individual project. 3 credits.
Credits: 3.00

BUS-537 Technological Entrepreneurship

A clinical experience in the development of a new firm to exploit a significant technological innovation. Student teams work with inventors/entrepreneurs, faculty, and external resources to establish new companies. 3 credits.
Credits: 3.00

BUS-540 Quantitative Methods

This course introduces fundamental econometric theory and econometric methods with financial industry settings. The topics are fairly broad, covering statistical theory, model estimation, model specification, hypothesis testing and non-stationary time series. It also applies essential econometric models such as basic linear regression, two-stage lease square, PROBIT, ARIMA, etc. 3 credits.
Credits: 3.00

BUS-541 Modern Finance

This course introduces the pricing, trading and use of derivative securities such as forwards, futures, swaps, and options contracts, emphasizing the management of risk arising from the volatility of exchange rates, interest rates and commodity and equity prices. This course will also cover securitization, real options, and real estate investments. 3 credits.
Credits: 3.00

BUS-542 Equity Investments

This course provides a three-step framework to equity analysis: fundamental, statistical, and technical methods are introduced, with emphasis on corporate fundamental view. The popular valuation models are introduced, including DDM, DCF (including FCFF & FCFE), ratio analysis, and residual income accumulation. Private equity valuation and hedge fund operation are also introduced. 3 credits.
Credits: 3.00

BUS-543 Fixed Income Investments Portfolio Mgmt

This course provides an integrated analysis on fixed income securities and modern portfolio management. Topics covered are: bond market, bond valuation, embedded options, securitization and tranche algorithm; risk management and portfolio balance. Students will learn the core valuation models in bonds market and the course emphasize on the derivative structures of bonds; students will also learn the systematic planning of asset and dynamic capital allocation skills. 3 credits.
Credits: 3.00

BUS-555 Auditing, Info Systems and Governance

Introduction to basic concepts of auditing and how information systems and governmental incentives may increase or mitigate business and organizational risks. Students will learn where to focus attention in various organizations, how to identify business and inherent risks, how to use basic organization design concepts to identify and mitigate these risks and how to audit specific items, both from an organization's perspective and an external auditor's perspective. Students will also learn how laws such as Sarbanes-Oxley and the JOBS Act impact the organization and the auditor's responsibility and communications involved. Prerequisite: BUS 502. 3 credits.
Credits: 3.00

BUS-556 Financial Reporting

This class covers intermediate and advanced financial accounting and reporting topics, triangulating from accounting, to interpreting external reports (10-Ks) and managing risk and controls. Basic and advanced financial statement components are covered as well as how to identify risks using basic financial statement analysis. Grounded in US GAAP, the class will cover differences with IFRS, using examples from US and international corporations. Prerequisite: BUS 502. 3 credits.
Credits: 3.00

BUS-557 Income Tax Strategy

Students will learn fundamental corporate income law concepts and how to think strategically about corporate income taxes. After taking this class, students will be able to think strategically about key areas of corporate income taxes, calculate basic corporate income taxes, and know key areas of income tax strategy from an international perspective, including transfer pricing issues. Students will also learn to discriminate between corporate and personal income taxes and know how businesses are taxed across legal structures, and will apply these concepts through case study analyses. Prerequisite: BUS 502. 3 credits.
Credits: 3.00

BUS-558 Managerial Accting for Decision Making

After taking this class, students will be able to prepare, analyze and discuss alternative uses and solutions on decisions such as capital investments, make or buy, purchase or lease, alternative investment opportunities as well as pricing from the accounting perspective. Integrating with basic managerial finance and accounting, students will learn how to analyze incremental fixed and variable costs and revenues, determine costs and contribution margins, calculate and interpret operating leverage, as well as use capital budgeting tools through cases and an experiential project. Prerequisite: BUS 502. 3 credits.
Credits: 3.00

BUS-598 Strategic Management

The application of strategic management concepts, principles and techniques through case analyses. Draws upon professional experience and concepts learned in other functional areas to develop a general management perspective and the ability to impact organizational direction and performance. 3 credits.
Credits: 3.00