Olivet College
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Finance is a concentration for the business administration major. If selected, the following classes must be completed in addition to the business administration core classes.

Core Courses
BUS 295 FINANCIAL STATEMENT ANALYSIS

Financial Statement Analysis is a study of the corporate financial statements. The study focuses on three major parts:
(1) practical computer-generated problems that analyze the financial statements mathematically;
(2) an in-depth study of the meaning of the data that is included in the financial statements; and
(3) a study of data that might not be included in the financial statements. The objective entails the student being able to read in-between the lines and separate meaningful data from the corporate fluff that is commonly included in a corporate annual report.

Fall Semester. 3 semester hours.
Prerequisites: C or higher in BUS 202 and ECO 202.

BUS 317 Financial Management II

Please speak with your adviser for more information.

BUS 304 COST ACCOUNTING

An intermediate managerial course focusing on the use of accounting data to plan and control operations and allocate resources. In addition, a framework for measuring managerial performance will be developed by analyzing costvolume-profit relationships, budgeting, standard cost analysis and profit analysis.

Fall Semester. 3 semester hours.
Prerequisites: C or higher in BUS 202.

BUS 409 AUDITING

This course is a study of the auditing of business and non-business organizations including the roles, responsibilities, and regulation of auditors. It includes an examination of audit objectives/procedures, risk assessment, statistical sampling methods, evidence decisions, control evaluation, transaction cycle analysis, assurance and attestation services and types of audit reports. The ethical and legal responsibilities of auditors are also addressed.

Spring Semester. 3 semester hours.
Prerequisites: C or higher in BUS 302 and BUS 305.

ECO 401 MONEY, CREDIT, AND BANKING

Financial institutions and their role in the determination of interest rates and the volume of money and credit. Topics include commercial banking and the Federal Reserve System and methods and goals of monetary policy.

Fall Semester. 3 semester hours.
Prerequisites: ECO 201 and 202.

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