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Business organization, operation and management; intended to orient the student in the field.


BA 199 Special Studies (1-6)
Terms and hours to be arranged.


BA 211 Financial Accounting (4)
Students will gain a basic understanding of how accounting is used by investors, managers, government agencies and others. Includes the study of transaction analysis with emphasis on accrual versus cash accounting, and the preparation, interpretation and use of financial statements.


BA 213 Managerial Accounting (4)
The study of accounting continues from the perspective of management users, with emphasis on planning, performance evaluation and information needed for effective decision making. Prerequisite: BA 211


BA 217 Accounting for Non-accountants (3)
Provides a comprehensive non-technical accounting course for the business minor and others interested in a survey of financial and managerial accounting techniques. Assumes no prior knowledge of accounting. Not available for credit in the business major.


BA 220 Introduction to Financial Management (3)
Basic processes, principles, tools and concepts of finance. Topics include financial analysis, financial forecasting, profit planning, budgeting, working capital management and capital budgeting. Not available for credit in the business major.


BA 229 Personal Finance (3)
Study of the role of the consumer in American society, consumer decision-making, consumer credit and borrowing, home ownership, life insurance, annuities, estate planning, wills, trusts, expenditures and taxes for government.


BA 230 Introduction to Business Law (3)
Nature and role of the law in conducting business; tort, formation, performance and discharge of contracts; commercial transactions and law of business organization, sales, bankruptcies; and the general nature of government regulation.


BA 240 Quantitative Business Methods (4)
The use of functional forms to describe variables commonly encountered in business, such as sales revenue and financial asset value. Development and application of constrained and unconstrained optimization, including differential and integral calculus. Prerequisite: MTH 111


BA 243 Business Statistics (4)
Probability, data description and analysis, sampling distribution, confidence intervals and hypothesis testing with emphasis on business applications. Prerequisite: second year high school algebra or equivalent, or satisfy score on the placement exam.


BA 284 Introduction to International Business (3)
This course will address the organization, marketing and finance of international business. Each section will address the role of culture and the restrictions placed on international business.


BA 305 Business Analysis & Report Writing (3)
Instruction will concentrate on various forms of written communication, with special emphasis on small business analysis.


BA 310 Principles of Marketing (3)
Introduces the theories, concepts and terms that marketers use in their daily planning activities. Begins with an overview of strategic marketing planning. Strategic elements of the marketing plan (target definition, product strategy, distribution strategy, promotion strategy and price strategy) are examined in greater detail.


BA 311 Personal Selling (3)
Application of personal selling theories with a focus on basic steps in the selling process: prospecting, qualifying, presentation, objections, closing and follow-up. Prerequisite: BA 310


BA 315 Financial Management (3)
Basic processes, principles, tools, and concepts of finance. Topics include financial analysis, financial forecasting, profit planning, budgeting, working capital management and capital budgeting. Course also covers the basics of financial markets, institutions and sources of supply of different types of funds available to a firm.


BA 316 Advanced Financial Management (3)
Extensive use of Excel and Monte Carlo Simulation in the structuring and analysis of financial problems. Major topics include liquidity, pro forma financials, forecasting and capital budgeting. Prerequisite: BA 315


BA 317 Intermediate Accounting I (4)
Study of major accounting principles; summary of accounting process; revenue and expense recognition; balance sheet and income statement; concepts in the valuation of all current assets. Prerequisite: BA 213 or consent of instructor


BA 318 Intermediate Accounting II (4)
Concepts in the valuation of both short-term and long-term liabilities; contingencies; recording and adjusting plant assets; long-term assets and intangible assets; stockholders equity transactions. Prerequisite: BA 317 or consent of instructor


BA 319 Intermediate Accounting III (4)
Study of revenue recognition, accounting changes, error analysis, taxes, pensions, leases, statement of cash flows and full disclosure. Prerequisite: BA 318 or consent of instructor


BA 325 Portfolio Management (3)
Develops an understanding of key ingredients in portfolio selection. Examines alternative investments and how to combine them into an efficient portfolio. Prerequisite: BA 315


BA 340 Business Forecasting (4)
A survey of forecasting methods, including trend regression, seasonal effects, smoothing and autoregressive moving-average models. Emphasis is on understanding the underlying process and interpreting the results of computer programs.


BA 345 Internet and Electronic Commerce (4)
The internet as a resource for researchers, investors, employers, and employees. Focus will be on information access and distribution. Topics will include internet basics, search techniques and resource evaluation, marketing, electronic commerce, government regulation, job searching and Web page design.


BA 361 Organizational Behavior (3)
A survey of current theories about the behavior of individuals and groups within organizations, as well as the operation of the organization as a whole. Topics include individual differences, job attitudes, decision making, motivation, job design, group structure and process, communication, leadership, power and politics, organizational structure and design and organizational change.


BA 362 Business Ethics (3)
Focuses on recognizing, analyzing, and resolving ethical issues in business. Topics include privacy in the workplace, product safety, corporate social responsibility and international ethics.


BA 367 Regression Analysis (3)
A second course in statistics. Course work includes hypothesis testing, simple regression, multiple regression and the study of the validity of the assumptions used in regression models. Prerequisite: BA 243 or MTH 243


BA 368 Introduction to Operations Research (3)
Study of quantitative techniques for decision support. Topics include linear programming, integer programming, project management and dynamic programming. Prerequisite: BA 240 or MTH 241


BA 370 Business and Society (3)
Explores the complex interrelationships among business, government and society, with an emphasis on the social responsibilities of business. Topics include diversity in the workplace, consumerism, environmental policy and risks, ethical decision making and business involvement in the political process.


BA 390 Management (3)
An introduction to basic management processes with an emphasis on problem-solving skills. The course examines the four managerial functions of planning, organizing, leading and controlling. Students apply management theory to current topics.


BA 391 Human Resource Management (3)
An introduction to personnel functions. Topics include personnel planning, recruitment, promotion and personnel development, employee compensation and motivation, job analysis and design, supplemental benefits, labor relations and occupational health and safety. Prerequisites: BA 361 and BA 362 (or BA 370 or BA 390)


BA 392 Management of Diversity (3)
Focuses on managing diversity within organizations by addressing topics such as: development and management of multicultural work teams, cross-cultural communication and performance evaluation. Prerequisites: BA 361 and BA 362 (or BA 370 or BA 390)


BA 398 Personal Investment Analysis (3)
Provides student with an exposure to budgeting, investing, taxes and tax planning, estate planning, financial leverage, and stocks and bonds. Prerequisite: BA 315


BA 399 Special Studies (1-12)
Terms and hours to be arranged.


BA 406 Special Individual Studies (1-12)
Terms and hours to be arranged. A specialized or individualized course of study within the business area, developed in consultation with the instructor.


BA 407 Seminar (1-12)
Terms and hours to be arranged. Special seminar topic offerings in business.


BA 409 Internship/Practicum (1-12)
Practical application of business theory and/or collection of data for theoretical interpretation.


BA 410 Marketing Research (3)
Includes the definition of marketing research, the process of marketing research, classifications of marketing research and the stages in the research process. Prerequisites: BA 310 and BA 243 or MTH 243


BA 411 Marketing Strategy (3)
Students learn the process of creating strategic marketing plans using (1) a situational analysis which is based on research of a company’s external and internal environments and (2) tactical decisions regarding product strategies, pricing, distribution channels and communications for a product, idea, goods or service. Prerequisites: BA 213 and BA 310


BA 415 Advertising and Promotion (3)
Introduces advertising as one variable in the overall marketing program. Covers advertising management, research, creative development and media planning. Also addresses the economic and social consequences of advertising in society. Prerequisite: BA 310


BA 416 Government Regulation (4)
Student will review the philosophy of regulation in the marketplace, evaluate the impact of regulation on business practices and study the cost/benefit ratio of regulation for selected sectors of the American economy. Special emphasis will be placed on the cost of regulation as it impacts small businesses. Prerequisites: EC 201, EC 202


BA 420 Securities Analysis (3)
Develops the theory and the requisite tools of securities analysis using computer modeling and portfolio applications. Prerequisite: BA 325


BA 421 Cost Accounting (4)
The study of cost accounting concepts and procedures as a managerial tool for implementing and monitoring business strategy, including accounting for cost inputs, assigning responsibility, analysis of cost behavior, capital budgeting and actual versus standard cost systems. Prerequisite: BA 213


BA 424 Capital Budgeting (3)
Suggests a logical framework for analysis of how much a firm should invest in plant and equipment, how the funds invested should be allocated to specific assets and how these expenditures should be financed. Prerequisite: BA 315


BA 427 Small Business Finance (3)
Utilizes the basic processes, principles, tools and concepts of finance within the parameters of a small business. The course centers around a project to develop a complete financial plan that projects the future flow of funds by analyzing and integrating the impact of investment decisions and financing decisions. Prerequisite: BA 315


BA 430 Business Taxation (3)
Philosophy of the tax system and required reporting under tax law; emphasis on small business; impact of taxes on investments and capital expenditures; introduction to estate and gift taxes; tax planning techniques.


BA 431 Federal Income Tax I (4)
Study of individual income tax, gains and losses, dividends, business and personal deductions and tax computations. Prerequisite: BA 213 or consent of instructor


BA 432 Federal Income Tax II (4)
Philosophy of the tax system and required reporting under federal tax law for corporations, partnerships, estates and trusts, estate and gift taxes; installment sales; cash and accrual basis taxation. Prerequisite: BA 431 or consent of instructor


BA 438 Real Estate Investment (3)
Comprehensive overview of real estate finance. Factors affecting real estate investment are emphasized. Specific topics covered include: valuation, market analysis, ownership forms, financing, development and portfolio effect. Prerequisite: BA 315


BA 441 Advanced Accounting (4)
Study of business combinations and consolidated financial statements and introduction to fund accounting. Prerequisite: BA 319


BA 450 State & Local Government Finance (3)
Economics and policy analysis of government expenditures, taxes, and intergovernmental fiscal relations; the role of government in the economy and policy analysis; the division of functions and revenues between state and local governments; revenues, expenditures and indebtedness of these governments; analysis of state and local tax structures; application to study of the Oregon system. Prerequisite: BA 315 or consent of instructor


BA 451 Auditing (4)
Role of auditor, ethics, legal liability of CPA profession; internal controls, analysis of clients’ accounting system; evidence statistics sampling techniques; audit work papers. Prerequisite: BA 318 or consent of instructor


BA 455 Advertising Writing (3)
Involves the formal planning and creation of persuasive communications with an emphasis on advertising. Written plans and advertising copy drafts are translated into finished print advertisements, press releases, broadcast commercials and Web sites; hence, the course touches on design issues through the development of Web text and graphics, add layouts, scripts, story boards and rudimentary electronic film production. Prerequisites: BA 310 and business or economics majors


BA 475 Sales Management (3)
The management of personal selling through the organization, forecasting, budgeting, recruiting and selection, training, compensation, motivation, evaluation and control concepts, theory and ethics. Prerequisites: BA 310 and BA 361


BA 476 Topics in Management (3)
Topics may include at different times: strategic planning and implementation; productivity; computer applications; women in management; and other topics of special interest. May be repeated under different subtitles. Prerequisite: BA 361


BA 477 Topics in Marketing (3)
Focus on marketing topics of special interest to students and faculty such as retail marketing, services marketing, consumer behavior or social marketing. May be repeated for different topics. Prerequisite: BA 310


BA 478 Topics in Finance (3)
These varied courses in finance would allow the student to investigate topics of special interest such as long term stock market expectations, risk on the equity markets and advanced concepts in financial management. May be repeated under different subtitles. Prerequisite: BA 315


BA 484 International Management (3)
A study of the political, social, cultural, economic and legal environment for engaging in trade between countries. Emphasis will be on management strategies for small business as participants in international business operations. Prerequisite: BA 361


BA 485 International Finance (3)
A study of international finance and investing. Emphasis will be on currency, working capital management, sources of funds and investigation of investment products. Prerequisite: BA 315


BA 486 International Marketing (3)
A study of the influence of foreign markets, competition and government policy in creating and penetrating markets. Emphasis will be on marketing strategies developed in the U.S. for implementation in foreign markets. Prerequisites: BA 213 and BA 310


BA 487 International Law (3)
A study of law as it applies to businesses participating in international business operations. Prerequisite: BA 230


BA 490 Operations Management (3)
An introductory investigation into managerial processes pertinent to internal operations of task related enterprises. Subjects related to operations planning and control, locations, capacity decisions, systems reliability, facility layout, program scheduling and inventory management are the focus of this course. Prerequisite: BA 243 or MTH 243


BA 491 Strategic Management (3)
An integrative, capstone course that explores how firms can build competitive advantage. The focus is the strategic planning process, including analyzing the external environment, assessing internal strengths and weaknesses, establishing objectives and strategies and implementing strategic plans. Prerequisites: senior standing, BA 310, BA 315, BA 361, and BA 362 (or BA 370 or BA 390


BA 492 Total Quality Management (3)
This course will focus on using quality practices within organizations by addressing topics such as: team development, statistical process control, problem solving and organizational design. Prerequisite: BA 361


BA 495 Organization Design (3)
An analysis of the structure and behavior of the organization as a whole. Course examines the design of different types of organizations, including bureaucracy and nontraditional forms, in both the public and private sector. Topics include departmentalizing and coordination, the effect of environment and technology on structure and organizational growth, change and decline. Prerequisite: BA 361



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