Department of Business
What makes us different at Rochester College’s School of Business? Our business courses are taught from a value-oriented perspective. Our goal is to prepare our students for a life of service and success in all areas of life.
With our focus on excellence in the classroom, our faculty incorporate discussions and activities that focus on ethics, global awareness, technology, teamwork as well as oral and written communication into the coursework.
Students can specialize in one of these areas: Accounting, Business Management or Sports Management.
The mission of the Department of Business is to prepare young men and women for lives of ethical service and professional achievement in a competitive world.
We achieve this mission by providing a challenging and innovative business program to complement a liberal arts education in an environment that reflects Christian principles, high morals and ethical standards.
The Rochester College BBA pays big dividends. Whether it’s a Fortune 500 multinational or a small business, professionals who hold the BBA degree are well-prepared to succeed in modern business. Our alumni also report being well-prepared for graduate work, especially those seeking a Master of Business Administration (MBA) degree.
All Business majors are required to take the business core in addition to their major or concentration course requirements.
|ACC 2113/2123 Accounting I and II||6|
|BUS 2403/2413 Macro and Microeconomics||6|
|BUS 3003 Business Communication||3|
|BUS 3033 International Business||3|
|BUS 3303 Business Law||3|
|BUS 4823 Business Strategy and Policy||3|
|BUS 4943 Ethics in Business||3|
|FIN 3203 Principles of Finance||3|
|MAT 2413 Elementary Statistics||3|
|MGT 2603 Principles of Management||3|
|MKT 2503 Principles of Marketing||3|
|PDS 2001 Professional Development Seminar I||1|
|PDS 3001 Professional Development Seminar II||1|
|PDS 4001 Professional Development Seminar III||1|
|TOTAL FOR BUSINESS CORE||42|
Rochester College uses a four-digit course numbering system. In each course number, the first digit represents the course level; freshman level courses begin with “1,” sophomore courses begin with “2,” junior courses “3,” and senior courses “4.” Courses that begin with “1” or “2” are lower-division, and courses that begin with “3” or “4” are upper-division. The fourth digit represents the number of credit hours the course is worth.
ACC 2113 ACCOUNTING I
Foundation of accounting theory, practice, and simple analysis in sole proprietorships. PR: Math ACT of 25 or above or MAT 1103 or MAT 1203.
ACC 2123 ACCOUNTING II
Addresses accounting in partnerships and corporations, including managerial accounting and standard cost systems for manufacturing concerns, thus giving students a foundation of accounting principles for tracking, control, and decision making. PR: Grade of C- or higher in ACC 2113.
ACC 3113 INTERMEDIATE ACCOUNTING I
Further investigation of the procedures for accounting for cash, receivables, inventory, plant assets, intangibles, depreciation, amortization, time value of money, and other concepts, knowledge that gives students the ability to produce data to assist a company in getting the most out of its assets. PR: Grade of C- or higher in ACC 2123.acc 3123 intermediate accounting ii
The last in a sequence of fundamental accounting courses. Covers accounting for current and long-term liabilities, stockholders’ equity, earnings per share, and revenue recognition. PR: Grade of C- or higher in ACC 3113.
ACC 3143 COST ACCOUNTING
Study of principles and techniques of cost accounting for product costing, planning, and control. Topics include but are not limited to job-order, process, and hybrid costing systems, allocation methods, cost-volume profit analysis, standard costing, and flexible budgeting. PR: ACC 2123.
ACC 3213 AUDITING
Examines the intriguing practice of company auditing by addressing the role of the public accountant, professional standards, attestation and other assurance services, audit evidence and documentation, and reports on audited financial statements. Particular emphasis is on the auditor’s decision-making process by integrating coverage of the components of audit risk with tests of controls and substantive tests that relate to selected transaction cycles. PR: ACC 3123.
ACC 3223 MANAGERIAL ACCOUNTING
An advanced course that goes beyond the fundamentals of accounting. Emphasizes the development, interpretation, and use of relevant cost behavior, control, and traceability concepts for management planning, controlling, and decision making. Includes an introduction to product costing, the contribution concept, direct costing, performance standards and variance analysis, responsibility accounting, segment profitability, alternative choice decisions, and capital budgeting. PR: ACC 2123.
ACC 3313 TAXATION
Examines federal income tax law and procedures as they pertain to individuals, partnerships, and corporations. Topics include (but are not limited to) gross income, property basis, exclusions, and deductions and credits. Emphasis placed on practical problem solving using tax forms, tax research, and tax planning cases. PR: ACC 3123.
ACC 4213 ACCOUNTING INFORMATION SYSTEMS
Examines a basic accounting and internal control system, using a hands-on approach to record transactions, resulting in a complete financial statement package. Includes exposure to both manually prepared and computer-generated accounting information, utilizing accounting software packages and spreadsheet applications. PR: ACC 3123.
ACC 4313 ACCOUNTING THEORY
An in-depth discussion of the theory and development of generally accepted accounting principles. Also addresses the conceptual framework of accounting and the environment in which accounting interacts. PR: ACC 3123.
ACC 4323 GOVERNMENT AND NOT-FOR-PROFIT ACCOUNTING
Examines fund accounting and reporting for state and local government units, hospitals, colleges, and other not-for-profit organizations. PR: ACC 3123.
ACC 4413 ADVANCED ACCOUNTING I
This course explores accounting techniques that go beyond the typical transactions. Topics include consolidated financial statements, foreign operations, segment and interim reporting, and partnership accounting. PR: ACC 3123.
ACC 4423 ADVANCED ACCOUNTING II
This course continues the exploration of accounting techniques that go beyond the typical transactions. Topics include consolidated financial statements, foreign operations, segment and interim reporting, and partnership accounting. PR: ACC 4413.
BUS 2403 MACROECONOMICS
Introduces students to the basic principles of economics in general and of macroeconomics (the “big” picture) in particular. Central topics of study include supply and demand, the role of governmental monetary and fiscal policies, national income, business cycles, and changes in aggregate price levels.
BUS 2413 MICROECONOMICS
Introduces students to the basic principles of economics in general and of microeconomics in particular. Central topics include markets, competition, market power, labor markets, and government programs.
BUS 3003 BUSINESS COMMUNICATION
A survey of interpersonal oral and written communication: presentational speaking, interviewing skills, listening, nonverbal communication, group dynamics, letter and memo writing, and developments in business communication technology. PR: ENG 1113.
BUS 3033 INTERNATIONAL BUSINESS
Exposes students to the global marketplace, helping them to understand multinational businesses in diverse cultures, international politics and law, the global economy, and business operations in an international environment. PR: BUS 2403.
BUS 3303 BUSINESS LAW
An introduction to the legal aspects of business dealing with the issues of contracts, commercial sales (Uniform Commercial Code), and torts. Students learn legal principles by using the case law method.
BUS 4813 BUSINESS INTERNSHIP
Applies theory to “real world” field experiences related to the student’s major through a minimum of 150 hours of work experience with an approved employer; completion of a work journal; internship reports; and reading related professional materials. Graded on a pass/ fail basis. PR: Completion of 75 credit hours, 30 business core and 12 hours student major specific.
BUS 4823 BUSINESS STRATEGY AND POLICY
Explores the process of developing, implementing, and maintaining an effective business strategy. Students integrate techniques and concepts from previous coursework in a variety of “real world” and simulated situations. Serves as the Capstone course of the BBA program for assessment purposes. Requires a formal group presentation at the Academic Symposium. PR: Senior status and completion of business core. Course fee.
BUS 4943 ETHICS IN BUSINESS
Focuses on ethical issues related to the business environment, including ethical models and frameworks; individual rights and values; individual responsibilities; organizational rights and responsibilities; ethical policy development; the influence of organizational culture on ethical behavior; and the role of Christian principles and values on organizational life. Traditional PR: PHI 2933 and senior status.
CIS—COMPUTER INFORMATION SYSTEMS
CIS 1103 SOFTWARE APPLICATIONS OF COMPUTERS
Hands-on microcomputer training for current available software applications for data management, word processing, spreadsheets, and other Microsoft Office applications. Stresses familiarity with PC operating environment.
CIS 2443 ADVANCED BUSINESS APPLICATIONS
Designed to take students beyond the basics of industry standard business applications, including but not limited to Word, Excel, Access, Outlook, and PowerPoint. Hands-on experience with the use of software packages for communication, data management, business analysis, and decision making. Requires a fundamental working knowledge of the listed software programs prior to registering.
FIN 3113 PERSONAL FINANCIAL MANAGEMENT
One of the most practical courses one can take, this course provides an overview of personal finance issues and is designed to help students better manage their financial resources. Key topics include the following: Long-term financial planning, budgeting, retirement strategies and vehicles, tax planning, savings and investment options, home ownership, financing and leasing options, insurance, and personal risk management.
FIN 3203 PRINCIPLES OF FINANCE
Designed to provide students with an understanding of how to best manage the financial resources of a firm, including financial analysis, capital budgeting, asset valuation, working capital, credit policies, accrued and current debt policy, sources of financial structure, costs of capital, dividend policy, and securities markets. PR: ACC 2123.
FIN 3253 RISK MANAGEMENT
Provides a framework for recognizing the essential elements that mitigate loss and expedite business recovery, which is essential in risk management operations. Includes identifying and managing risk; crisis and disaster management; and emergency/contingency planning. PR: FIN 3203.
HRM—HUMAN RESOURCE MANAGEMENT
HRM 3613 HUMAN RESOURCE MANAGEMENT
Overview of human resources management practices, covering organizational change and how human resources fit in an organization. Also covers human resource planning, information systems, quality and performance management, leadership, employee involvement, and international human resources management. PR: MGT 2603.
HRM 3643 LABOR RELATIONS
Investigates the intricacies of managing in an organized labor environment. Topics include the history, methods, and roles of organized labor in the settlement of disputes. PR: MGT 2603.
HRM 3653 LEADERSHIP THEORY
Modern and historic leadership theories and their application to management situations and an introduction to effective leadership and methods of overcoming leadership barriers. PR: MGT 2603.
MGT 2603 PRINCIPLES OF MANAGEMENT
Introduces the functions of the management discipline, including the planning, organization, and control of an effective operation. Investigation of the role of management in various situations and the past, present, and future of fundamental management principles.
MGT 3603 ORGANIZATIONAL BEHAVIOR
Investigation of theories of human interaction within an organization and how human interaction influences planning, organizing, directing, and controlling the organization. Examines organizational behavior and communication for planning, implementing, and evaluating organizational processes. PR: MGT 2603.
MGT 3683 SMALL BUSINESS AND ENTREPRENEURSHIP
Focuses on the basic principles of small business management, including entrepreneurship, legal structure, start-up strategies, creating a business plan, and operational issues. PR: MGT 2603.
MGT 3703 MANAGEMENT OF INFORMATION SYSTEMS
Focuses on informational challenges organizations face when engaged in the decision-making process. Key areas of focus include analysis of information systems, communication theory, flow of information, and methods for gathering, disseminating, and controlling information. PR: MGT 2603.
MGT 3713 OPERATIONS MANAGEMENT
Investigates operational issues in the production of goods and services with the objective of managing resources in the most effective and efficient manner. Topics include forecasting, capacity planning, facility location and layout, materials requirement planning, scheduling, and statistical quality control methods. PR: MAT 2413 (traditional), MGT 2603 (traditional and accelerated programs).
MGT 3723 NON-PROFIT MANAGEMENT
Critical management issues in non-profit organizations, including start-up strategies, legal status, strategic planning, managing volunteers, budgeting, marketing and public relations, fundraising strategies, and performance measurement. Emphasis will be given to managing ministries and faith-based organizations.
MGT 3733 PROJECT MANAGEMENT
Designed to help students learn how to thrive in a project management environment. Topics include how to start, process, and complete projects on time. Students practice using real problems and projects, forming teams, overcoming obstacles, and demonstrating a proficiency for project management using cutting-edge project management principles and techniques. Prerequisites: MGT 2603.
MGT 4123 FINANCIAL PLANNING AND CONTROL SYSTEMS
A qualitative analysis of organizational planning and control systems with emphasis on providing leadership in forecasting and budget development, processes, and administration among individuals and teams. Includes an examination of the role of budgetary processes in conjunction with the development of organizational vision and strategic planning initiatives to involve all employees of the organization. Accelerated programs only.
MKT 2503 PRINCIPLES OF MARKETING
An introductory course that explores the fundamental aspects of marketing to individuals and organizations. Focuses on marketing from a modern business context, discussing each aspect of the marketing mix (product, place, price, and promotion) based upon a market orientation perspective.
MKT 3533 CONSUMER BEHAVIOR
Introduces the cultural, psychological, and behavioral factors that influence consumer motivation and values in the marketing process. Examines consumer decision-making processes and environmental influences on these processes as well as how to use this information to develop, implement, and evaluate effective marketing strategies. PR: MKT 2503.
MKT 3543 INTEGRATED MARKETING COMMUNICATIONS
Study of communication channels available for distribution of organizational or product information. Focuses on obtaining synergy through the development, implementation, and control of a coordinated communication program, including all aspects of advertising, public relations, sales promotion, and personal selling. PR: MKT 2503.
MKT 3553 MARKETING RESEARCH
Introduces students to marketing research processes from problem formulation to the interpretation of the data, including primary and secondary data collection methods, questionnaire design, sampling plans, and the analysis and interpretation of data. PR: MAT 2413 (traditional), MKT 2503 (traditional and accelerated programs).
MKT 4513 MARKETING MANAGEMENT
A study of the management of the marketing effort, including data analysis, the establishment of marketing objectives, the identification of target markets, and the development, execution, and implementation of marketing mixes. Serves as the Capstone course of the marketing program. PR: MKT 2503 and senior status.
PDS—PROFESSIONAL DEVELOPMENT SEMINAR
PDS 2001 PROFESSIONAL DEVELOPMENT SEMINAR (SOPHOMORE)
To strengthen students’ marketability and competitiveness, this seminar focuses on career exploration and career planning, helping students develop skills in professionalism, interviewing, résumé and cover letter writing, and networking. Development of a student portfolio begins in this course. Second year seminar must be completed in the spring term.
PDS 3001 PROFESSIONAL DEVELOPMENT SEMINAR (JUNIOR)
To strengthen students’ marketability and competitiveness, this seminar focuses on career exploration and career planning, helping students develop skills in professionalism, interviewing, résumé and cover letter writing, and networking. Students spend several weeks conducting mock interviews. In addition, ethics and professionalism in the workplace are covered. The student portfolio is further developed. Third year seminar must be completed in the spring term. PR: PDS 2001
PDS 4001 PROFESSIONAL DEVELOPMENT SEMINAR (SENIOR)
To strengthen students’ marketability and competitiveness, this seminar focuses on career exploration and career planning, helping students develop skills in professionalism, interviewing, résumé and cover letter writing, and networking. This course covers topics such as developing a job search strategy, how to connect with recruiters, and how to use the portfolio in an interview. The portfolio is expanded and readied to be used in interview settings. Fourth year seminar must be completed in the fall term. PR: PDS 3001
SMG 2223 PRINCIPLES AND PRACTICES OF SPORTS ADMINISTRATION
Introduces the concepts of sports administration and the four tracks of sports administration: commercial, professional, intercollegiate, and interscholastic. Also examines administrative positions and the organizational structures of firms in the sports industry.
SMG 2263 MANAGING SPORTS ORGANIZATIONS
Emphasizes the application of management principles and concepts to the ever-changing needs of the sports industry and the roles and responsibilities of the sports manager. Focuses on information technology and the sports media, strategic planning in sports, operational planning and control of the sports organization, organization design and the sports agency, decision making in sports organizations, motivation and leadership, and human resource management.
SMG 3003 SPORTS MARKETING
Examines the marketing concepts and theories that apply to sports and sporting events, including basic marketing, target marketing and segmentation, sponsorship, event marketing, promotions, sponsorship proposals, and implementation of sports marketing plans.
SMG 3013 HISTORY AND PHILOSOPHY OF SPORTS
Historical study of the development of sports, its role in society, and the philosophical problems that occur. Provides students with the opportunity to develop their own philosophy related to sports management.
SMG 3023 RECREATION MANAGEMENT
An in-depth study of the role, organization, and management of community recreation programs, including the development of community sports leagues, club sports, youth programs and camps, and game officiating.
SMG 3033 THEORY IN COACHING
Focuses on the concepts and principles of coaching athletic teams of all levels, including the development of practice plans, teaching methods and theories, motivational strategies, recruiting on the intercollegiate level, and coaching philosophies and ethics.
SMG 3123 SPORTS IN SOCIETY
Examines the social issues that have influenced sports in America. Focus is placed on a cultural studies approach, critically examining the role of race, ethnicity, gender, and social mobility in the context of American sport over the past thirty years, including the roles played by athletes, coaches, administrators, and fans.
SMG 3283 PRACTICUM IN SPORTS MANAGEMENT
A supervised experience in the sports management industry. Students explore career options, observe a variety of sports management settings, and connect classroom learning with practical application.
SMG 3613 EMERGING ISSUES IN SPORTS MANAGEMENT
A seminar on current and emerging topics in the sports world that are not featured in other courses but which influence the sports industry.
SMG 3623 SPECIAL TOPICS IN SPORTS MANAGEMENT
Provides in-depth study of topics that influence the sports industry that have not been emphasized in other sports management courses. Past topics have included professional sports administration, high school athletic administration, and sports and society.
SMG 4113 LEGAL ASPECTS OF SPORTS
An overview of the legal issues that affect the sports world, the fitness industry, and recreation. Emphasis is placed on risk management, case studies, current issues, and practical applications.
SMG 4243 ETHICS IN SPORTS MANAGEMENT
Focuses on the ethical issues related to the realm of sports, including an introduction to ethical concepts and theories; self-evaluation of one’s philosophy of sports, moral behavior, and management; application of ethical theories and frameworks to the decision-making process of sports managers; and the careful examination of ethical case studies involving the sports industry.
SMG 4253 FACILITY DESIGN AND EVENT MANAGEMENT
Examines the concepts and principles involved in planning, designing, and operating athletic facilities and the events scheduled in indoor and outdoor facilities. The resources available within the Detroit market are utilized as real-world examples through tours of existing sports facilities. Course fee.