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Columbus State University

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ACCT 4142. Income Taxation for Corporations and Partnerships (3-0-3) Prerequisite: Completion of the lower division Business core (Areas A and F) with a grade of "C" or better in each course. Concepts and techniques of partnership and corporation income tax planning and practices. Topics also include estates, trusts, gift taxes and income tax planning.


BUSA 4115. New Venture Creation (3-0-3) Prerequisites: MGMT 3115, MKTG 3115, and FINC 3105. The contributions that new ventures and small businesses make to the economy and society as a whole, the characteristics of successful entrepreneurs, the process of starting up new businesses, and the primary determinants of new venture performance. The primary course activity involves the preparation of a Business Plan for a "prospective" new venture.


BUSA 4698. Internship (0-0-3) Prerequisites: Minimum 3.0 GPA and approval of Department Chair. Placement is restricted and cannot entail an individual's current employment assignment. Substantial written proposal and final report are required. Nine hours work per week is required. Credit may be applied only as an elective. (S/U grading.) (Course fee required.)


FINC 3115. Financial Analysis (3-0-3) Prerequisite: FINC 3105 or FINC 3109 with a grade of "C" or better. Financial tools and decision making techniques with heavy emphasis on application of selected computer and financial calculator support tools. Any student with transfer credit for MISM 2115 must have consent of instructor. (Course fee required.)


FINC 4126. Analysis of Financial Statements for Investments and Management (3-0-3) Course Equivalent: ACCT 4126. Prerequisite: FINC 3105 with a "C" or better. This course deals with financial statement analysis of many different types of firms and from differing points of view. It includes a discussion of how businesses become successful financially.


MISM 3118. Global e-Business (3-0-3) Prerequisite: MISM 3115 or MISM 3109 with a grade of "C" or better. Examination of electronic commerce in a global market. Course includes strategies for electronic commerce, Web-based electronic commerce opportunities, Web site design and evaluation, Web technology and supporting applications.


MKTG 3118. Global e-Business (3-0-3) Equivalent: MISM 3118 Prerequisite: MISM 3115 with a grade of "C" or better. Examination of electronic commerce in the global market. Course includes strategies for electronic commerce, Web-based commerce opportunities, Web site design and evaluation, and web technological applications.


MKTG 3135. Consumer Behavior (3-0-3) Prerequisite: MKTG 3115 with a C or better. Consumer Behavior is an analysis of internal and external influences on consumer buying behavior. Internal influences include perception, motivation, personality, and attitudes, while external influences include culture, families and social class. The consumer decision-making process is evaluated with reference to these influences.


MKTG 3138. Social Media Marketing (3-0-3) This class focuses on the process of creating online marketing content that attracts attention and encourages readers to share it with their social networks. Topics include viral marketing, twitter , social networking, measurement for social media success, and strategic integration of social media into marketing plan.