BUS 101 Introduction to Business (3 credits)

This is an introductory course designed to give the student an overview of the impact of business on society. The course is intended to aid the student in obtaining a clear understanding of the way in which contemporary business functions through the interrelationships of marketing, management, and finance. It is not open to students with previous credit in BUS 121 and/or BUS 230.

BUS 102 Mathematics of Business and Finance (3 credits)

A study of mathematical concepts and processes as applied to business and finance. Students will develop skills required to perform with accuracy and facility mathematical operations integral to the interpretation and solution of business problems. Arithmetic operations, signed numbers, linear equations, percentage and statistical procedures are applied to such topics as accounting, retailing, risk management, banking, and finance. This course is a core course for the Business Technology A.A.S. degree and may be used to fulfill a business or general elective requirement. Prerequisite: MAT 087 or equivalent or permission of instructor.

BUS 105 Financial Accounting (3 credits)

An introduction to accounting as a means of recording business activities. This course includes a study of the classification and recording of original business transactions, the preparation and evaluation of financial statements, and the application of Generally Accepted Accounting Principles. The course will incorporate appropriate technology to include spreadsheet and presentation software in the instruction process. Prerequisite: MAT 087 or permission of instructor.

BUS 105R Financial Accounting Applications (1EQ credits)

This course is designed to give additional instruction and application to the topics covered in Financial Accounting (BUS 105). The course includes the study of the preparation of journal entries, financial statements, merchandising activities, cash, accounts receivable, plant assets and payroll. Co-requisite: BUS 105.

BUS 106 Managerial Accounting (3 credits)

An introduction to the fundamentals of managerial accounting emphasizing the collection, management and use of accounting information in the decision making process within an organization. Topics include a comparison of the different types of organizations and the impact on their financial statements, long-term debt and equity transactions, reporting and analysis of cash flows, procedures necessary to determine product costs, break-even analysis, profit planning, and cost analysis. The course will incorporate appropriate computer technology in the instruction process. Prerequisite: BUS 105.

BUS 106R Managerial Accounting Applications (1EQ credits)

This course is designed to give additional instruction and application of topics covered in Managerial Accounting (BUS 106). The course includes a study of partnerships, corporations, bonds, long-term investments, statement of cash flows, job order and process costing, break-even and standard cost variances. Prerequisite: BUS 105; co-requisite: BUS 106.

BUS 117 Integrated Financial Systems I (4 credits)

Computers are one of the most important tools to the accountant and users of accounting information. This course will provide extensive hands-on exposure to General Ledger Software. Skills acquired will include the ability to create and maintain general ledger master files, process transactions, and prepare Financial Statements and informational reports. Prerequisite/co-requisite: BUS 105.

BUS 121 Marketing (3 credits)

An introductory course in marketing intended to make the student aware of the development and efficient distribution of goods and services for a targeted consumer segment. The course studies both consumer and industrial markets, using as the basis for study the product, the distribution, the pricing and promotional techniques.

BUS 124 Principles of Retailing (3 credits)

The principles of retailing involve all the activities necessary for the sale of goods and services to the ultimate consumer for personal, family or household use. This course examines the different types of retail institutions and dwells on store location, merchandise planning and control, pricing and promotion.

BUS 138 Supervision and Management (3 credits)

This is a practical course in the principles and techniques of management applied by first line supervisory and training personnel. Special emphasis is placed on plant operations, organizing, training, developing supervisors, evaluating performance, motivation, and supervisory leadership responsibilities.

BUS 178 Disney Corporate Communication (3 credits)

The Disney Corporate Communication Course describes how companies communicate with key audiences, both internal and external to the corporation. Course introduces students to the communication function and how companies reach a variety of publics to include customers, investors, employees, media, government and communities in relation to the corporation. The purpose of this course is to engage students in the purpose and significance of communication within an organization at many levels. Students will learn both the why, how and application of communication techniques as organizations interface with customers, employees, and the public. As a result, students should have greater understanding of and appreciation for the corporate communication process. Co-requisite: BUS 293.

BUS 201 Intermediate Accounting I (4 credits)

Intensive consideration is given to accounting theory and practice as it pertains to principle statement items. The course deals primarily with investments, receivables, inventories, fixed assets, and other material suitable to a second-year course in accounting. Prerequisite: BUS 106.

BUS 202 Intermediate Accounting II (4 credits)

Intensive consideration is given to accounting theory and practice as it pertains to current and long-term liabilities, long-term investments in stocks, stockholders' equity transactions, accounting for leases, and the analytical process as well as other selected topics. Prerequisite: BUS 201.

BUS 203 Electronic Spreadsheets for Business I (3 credits)

The course will include an introduction to the creation and modification of spreadsheets and charts. These skills will then be expanded and applied to business situations. Topics will include, but not be limited to, the creation of spreadsheets, formatting, printing, layout options, charting, creating simple and more complex formulas, using built-in formulas and other features as appropriate. Prerequisite: BUS 105 or permission of instructor.

BUS 204 Electronic Spreadsheets for Business II (3 credits)

This course builds on the skills learned in Electronic Spreadsheets for Business I. Students will create, edit, and manage worksheets and workbooks to analyze and communicate data relevant to a variety of business applications. Topics include a variety of advanced functions, formulas, and analysis tools. Prerequisite: BUS 203.

BUS 205 Income Tax Accounting I (3 credits)

A course in individual and business taxes under the federal income tax system. The course includes instruction and practice in the fields of individual returns, includable and tax exempt income, partnership and other informational returns, other business property and depreciation deduction, deductible losses, capital gains and losses, involuntary conversions, installment sales, etc. There will be considerable practice in return preparation in all these areas, as well as instruction. Prerequisite: BUS 106 or equivalent.

BUS 207 Cost Accounting (3 credits)

Basic principles of cost accounting are developed and applied to industrial situations. Topics include budgetary planning and control; income measurement and inventory valuation; accounting for costs of material, labor, and overhead; job-order, process, and standard costs systems. Prerequisite: BUS 106. This course is offered once per academic year.

BUS 210 Disney Advanced Studies in Hospitality Management (3 credits)

The Disney Advanced Studies in Hospitality Management Course is an advanced-level course that covers complex issues facing Hospitality leaders today. This course will prepare students to become entry-level managers in the Hospitality industry by exposing them to contemporary operational issues and situations, equipping them with various problem solving methods and teaching them to develop and implement strategic solutions. Topics covered include guest service, leadership, strategic planning, trends and technology, communication, marketing, human resource management, and crisis management. Class content is delivered through lectures, group discussion, learning activities, and case studies. Co-requisite: BUS 293 Disney Co-Op Internship.

BUS 212 Business Correspondence (3 credits)

Business communication and report writing. Theory is put into practice in the writing of representative types of business letters, memos, email, and reports. Methods of all types of business communication are studied, including oral presentation. Prerequisite: ENG 103 or permission of instructor.

BUS 218 Disney Corporate Analysis (3 credits)

This course provides an organizational exploration of the Walt Disney Company and covers a variety of topics, including its corporate history, structure, governance, performance, and culture. In addition, students will learn more about the company's concepts about innovation and technology, globalization, history and heritage, corporate social responsibility, and diversity and inclusion. Class content is delivered through lectures, group discussions, learning activities, and situational studies. Prerequisites: Full- or part-time status and minimum 2.0 G.P.A.; co-requisite: BUS 293.

BUS 219 Statistics I (3 credits)

Topics covering the descriptive and inferential aspects of statistics will include: frequency distributions, graphs, measures of central tendency and dispersion, probability, probability distributions, binomial and normal distributions, introduction to sampling theory, estimation theory, and hypothesis testing (mean, variance, proportions, etc.) Computer software will be used. A specified calculator will be required. Credit will not be given for both MAT 151 and BUS 219.

BUS 220 Statistics II (3 credits)

A continuation of Statistics I to include the topics: two-sample analysis, linear and multiple regression, correlation, analysis of variance, non-parametric statistics, and Chi-square goodness of fit. Time series analysis and/or statistical process control as time permits. Computer software and graphing calculator applications will be an integral component of this course. A graphing calculator with specific statistical capabilities will be required. Credit will not be given for both MAT 152 and BUS 220. Prerequisite: MAT 151 or BUS 219 or equivalent.

BUS 230 Principles of Management (3 credits)

This course is a study of the management process with a survey of managerial and organizational theories. Specific topics will include planning, organizing, supervision, control, labor relations, and decision-making.

BUS 231 Human Resource Management (3 credits)

This course is a study in the major areas of Human Resource Management. It includes recruitment, selection, job analysis, training, job evaluation, wage and salary administration, labor relations, and the administrative functions and responsibilities of a human resource manager.

BUS 233 Small Business Management (3 credits)

This course is the study of principles of management related to the establishment and operation of a small business enterprise. Topics will include small business start-up (economic and legal aspects), organization and financing concerns, location and facilities layout, employee relations, merchandising, and control techniques.

BUS 240 Disney Creativity and Innovation (3 credits)

The Disney Creativity and Innovation course combines theory and experiential assignments to introduce students to the main concepts of creativity and innovation. It will explore their crucial importance to individuals, organizations, and the entrepreneurial process. Students will learn various tools to promote creativity within themselves and others, processes to increase innovation, how to contribute to a creative team, how to manage creativity, and how to establish a culture of creativity within an organization. As a result, students should have greater understanding of and appreciation for the creative/innovative processes and be better able to harness and direct those forces for themselves and others. This course prepares students to contribute in a unique and productive way to today's entrepreneurial and organizational demands. Co-requisite: BUS 293.

BUS 243 Business Law I (3 credits)

The fundamentals of legal liability, of the growth of our legal institutions, and court systems. The principles of the law of contracts, negotiable instruments, and sales.

BUS 244 Business Law II (3 credits)

A study of the fundamental legal principles relating to agency relationships, sustainable business forms and practices, and other business forms to include partnerships, limited liability companies, and corporations.

BUS 247 Disney Human Resources (3 credits)

The Disney Human Resource Management Course explores the human resource management function in a corporate setting and focuses on the development of knowledge and skills that all managers and leaders need. This course will focus on such subjects as the selection process, employment law, labor relations, compensation, performance development, corporate training and maintaining effective environments. The classes are designed to familiarize participants with current human resource practices and laws that apply to their careers regardless of their field. Class content is delivered through lectures, group discussion, learning activities, and case studies. Co-requisite: BUS 293 Disney Co-Op Internship.

BUS 248 Disney Organizational Leader (3 credits)

This course examines the universal principles of leadership, including specific application to the Disney culture. It is designed to build repeatable and transferable leadership knowledge and skills. These skills are applied both within the context of the class and in earning and living environments of the internship experience. These skills are completely transferable to commercial organizational contexts. The content is delivered by a subject-matter expert in the field of leadership through lectures, group discussions, learning activities, self-assessment, project development and presentation, and situational studies. Co-requisite: BUS 293 Disney Co-Op Internship.

BUS 277 Disney Marketing You: Personal and Career Development Strategies (3 credits)

The Disney College Program Marketing You Course uses directed discussion and cooperative learning experiences to both define a personal brand for career marketing and to focus students who do not have clear career objectives. This course is designed to maximize the Disney College Program Internship experience, as well as all prior/subsequent work experience, utilizing the transferable skills noted in the Secretary of Labor's SCANS (Secretary's Commission of Achieving Necessary Skills 1991) report. While the Disney College Program is a non-technical skill internship, it produces the type of skills required in the workplace. The student will learn how to market the SCANS report skills of communication, customer service, problem solving, conflict resolution, decision-making, self-management, and creative thinking. Key elements of the course include the development of a career focus and a personal marketing plan. The marketing plan allows a student to develop a personal brand, 30-second commercial, resume, and networking strategy. The students will also learn interviewing and negotiation techniques. Prerequisites: Full or part-time status; minimum 2.0 G.P.A.; co-requisite: BUS 293 Disney Co-Operative Internship. Cannot be substituted for GEN 154 or (CNL 175 - no longer offered).

BUS 290 Cooperative Work Study (3 credits)

A course designed to prepare students to work after graduation. A learning contract containing specific educational objectives that relate to both the work experience and the field of study is developed between the student and a faculty co-op coordinator. Course requirements include a minimum of 180 hours of work, the maintenance of a work journal to record hours worked and duties performed, other work as required by the instructor and a final term paper. The student's performance will be evaluated by the co-op faculty coordinator on the basis of meeting the objectives in the learning contract and satisfactory evaluation by the employer. A letter grade will be awarded. No experiential credit is given for previous work in the field. The work experience cannot be used to satisfy the requirements of any other course.

BUS 293 Disney Co-Operative Internship (9 credits)

The Disney Co-Operative Internship uses a directed working and learning experience to expand knowledge of successful organizational practices. This course is designed to meet a participant's need for an integrated work-study internship program that provides transferable knowledge and skills to all participants. Students must register for one of the following courses at Onondaga and Disney: Corporate Analysis, Corporate Communication, Advanced Studies in Hospitality Management, Creativity and Innovation, Marketing You: Personal and Career Development Strategies, Human Resource Management, or Organizational Leadership. Students must have full- or part-time status with a minimum G.P.A. of 2.0. Students are responsible for all transportation costs to and from Florida. Students receive an hourly wage. They are housed on Disney property; housing costs are deducted from their weekly paycheck. Students must register for this course the same semester they participate in the Disney experience. This course cannot be taken concurrently with BUS 290. Prerequisites: Full- or part-time status and minimum G.P.A. of 2.0; co-requisite: BUS 178, 210, 218, 240, 247, 248, or 277.