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54 BUSINESS, OFFUTT SCHOOL OF Program Coordinators in International Business Nanette De Paoli, program coordinator in Mexico Uta Knoche, Universität Hannover Germany Ursula Bell-Kohler, Universität Mainz Germany Marc Gaugain, Université de Rennes France

Major in Mathematical Finance

– NURS 430 – Nursing Management, 2 credits – PED 361 – Organization and Administration of Physical Education and Athletic Programs, 2 credits – PSYC 351 – Social Psychology, 4 credits – SOC 341 – Work in Organizations, 4 credits – SPAN 331 – Business Spanish, 4 credits – THR 328 – Theatre Arts Management, 4 credits – Other classes approved by the Offutt School of Business

The requirements for a major in mathematical finance are 62 credits: • ACCT 255 – Principles of Financial Accounting, 4 credits • ACCT 256 – Principles of Managerial Accounting, 4 credits • BUS 201 S – Principles of Global Economics, 4 credits • BUS 210 – Ethics and Leadership, 4 credits • BUSN 303 – Managerial Finance, 3 credits • BUSN 339 – Principles of Management and Leadership, 4 credits • CSC 125 K – Introduction to Computer Science, 4 credits • MATH 121 K – Calculus I, 4 credits • MATH 122 K – Calculus II, 4 credits • MATH 210 – Linear Algebra, 4 credits • MATH 223 K – Calculus III, 4 credits • MATH 311 K – Differential Equations, 4 credits • MATH 315 – Probability and Mathematical Statistics, 4 credits • MATH 316 – Applied Statistical Models, 4 credits • MATH 335/CS 335/BUSN 460 K – Operations Management/Research, 4 credits • 9 credits from the following: – BUSN 301 – Intermediate Microeconomic Theory, 3 credits – BUSN 304 – Investments, 3 credits – BUSN 333 – Global Economics, 3 credits – BUSN 390 – Cooperative Education, 1 to 8 credits – BUSN 403 – International Financial Management, 3 credits – BUSN 404 – Security and Portfolio Analysis, 3 credits – BUSN 408 – Hedging and Risk Management, 3 credits – BUSN 410 – Management of Financial Institutions, 3 credits – BUSN 414 – Public Finance, 3 credits – BUSN 420 – Advanced Corporate Finance, 3 credits – BUSN 441 – Money and Banking, 3 credits

Minor in Computer Science

Minor in Business

ACCT 255 – Principles of Financial Accounting, 4 credits. E. An introductory study of financial accounting. The course addresses the preparation of financial information and the communication of that information to interested users, with a focus on the use of financial statements. The course also introduces basic financial accounting theory and develops analytical skills in understanding and using financial information.

The minor is not available to students majoring in any program from the Offutt School of Business. With permission, students who have discontinued a major from the Offutt School of Business may substitute courses with prefixes of BUS, IBUS, BUSN or ACCT to satisfy the requirements of the minor. The requirements for a minor in business are 18 to 20 credits: • BUS 205 – Organizational Management, 4 credits • BUS 215 – Marketing, Sales, and Fundraising, 4 credits • BUS 220 – Principles of Accounting and Finance, 4 credits • BUS 262 – Introduction to Business Law, 4 credits • One elective from the following: – BUS 201 – Principles of Global Economics, 4 credits – BUS 210 – Ethics and Leadership, 4 credits – BUSN 341 – Human Resource Management, 3 credits – COM 316 – Intercultural Communication, 4 credits – COM 414 – Organizational Communication, 4 credits – COM 403 – Public Relations, 4 credits – COM 413 – Advertising, 4 credits – CSC 345 – Computer Networks, 3 credits – ENG 316 – Business Writing, 4 credits – ENG 324 – Technical Writing, 4 credits – FND 446 – Institutional Management, 4 credits – FREN 360 – French in the Business World, 4 credits – GER 314 – German in the Business World, 4 credits – GS 117 – Systems, Policies and Institutions, 4 credits

The requirements for a minor in computer science are 24 credits: • CSC 125 – Introduction to Computer Science, 4 credits • CSC 225 – Fundamental Structures, 4 credits • 12 additional computer science credits, excluding CSC 104 – Software Applications. Nine of these 12 must be numbered 300 or above. • MATH 207 – Discrete Mathematics, 4 credits OR MATH 121 – Calculus I, 4 credits

Northwest and West Central Minnesota Small Business Development Center (SBDC) Staff Cathy Lindquist, executive director Jaimee Meyer, associate director Amanda Nygaard, program coordinator Matthew Magness, specialist Skip Carpenter, specialist The SBDC provides free information, no cost confidential consulting and oneon-one support to start, build and grow business within the northwest and west central regions of Minnesota. Offutt School of Business student teams participate with the SBDC in consulting projects with local businesses.

Courses Accounting Courses

ACCT 256 – Principles of Managerial Accounting, 4 credits. E. The second course in accounting focuses on management’s use of financial information. Topics covered include cost category concepts, job order costing, process costing, standard costing, performance analysis, accounting for business segments, and their cost and budgeting. Prerequisite: ACCT 255 – Principles of Financial Accounting ACCT 331 – Tax Accounting I, 3 credits. E1. This course addresses federal income tax issues that affect business decisions and operations. Students will learn about the nature of taxation, taxation of business activity, taxation of property transactions, tax issues in comparing and selecting business entity types, tax planning techniques and strategies, and financial accounting for income taxes. Prerequisite: ACCT 256 – Principles of Managerial Accounting ACCT 355 – Intermediate Accounting I, 3 credits. E1. This course focuses on the development of generally accepted accounting principles as applied to complex transactions of asset and liability valuation and revenue and expense measurement. The emphasis of the course is on the preparation and analysis of accounting information available to investors, creditors and other external users. Prerequisite: ACCT 256 – Principles of Managerial Accounting


Academic Catalog 2013-14