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BA 310: Money and Banking
3.00 Credits
Upper Iowa University
A study of the commercial banking system; thrift institutions; the Federal Reserve System; money, interest rates, savings and credit; government regulatory institutions and policies. Prerequisite: BA 212.
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BA 315: Sales Management
3.00 Credits
Upper Iowa University
This course provides an introduction to the recruitment, training, motivation and management of a sales force. Included is an introduction to basic personal selling techniques. Emphasis is placed on sales as an integral element of the promotional mix. Prerequisites: Junior status, BA 208 and BA 210.
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BA 321: Intermediate Financial Accounting I
3.00 Credits
Upper Iowa University
An extension of the theory and principles of financial accounting, with emphasis on FASB pronouncements applicable to accounting for assets. Prerequisite: BA 202.
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BA 322: Intermediate Financial Accounting II
3.00 Credits
Upper Iowa University
An extension of the theory and principles of financial accounting, with emphasis on FASB pronouncements applicable to liabilities and owners' equity, and Cash Flow Statements; as well as analysis and interpretation of financial position and results of operations of a business organization. Prerequisite: BA 321.
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BA 323: Federal Taxation I
3.00 Credits
Upper Iowa University
A study of the theory and application of federal tax law, with emphasis on income tax law applicable to individuals and property transactions. Prerequisite: BA 202.
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BA 324: Federal Taxation II
3.00 Credits
Upper Iowa University
A continuation of BA 323, with emphasis on income tax law applicable to corporations, partnerships and fiduciaries; and transfer (gift and estate) taxes. Prerequisite: BA 323.
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BA 337: Personal Selling
3.00 Credits
Upper Iowa University
Examines the role of personal selling in the consumer and industrial marketplace. Describes selling processes and customer relations. Includes role playing and time management exercises, instruction in proper dress and field experience in sales. Prerequisites: BA 208 and Junior status.
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BA 341: Corporate Financial Management
3.00 Credits
Upper Iowa University
An exploration of the instruments, policies and institutions involved in financing the business firm; the administration of these funds; and the distribution of profits. Prerequisites: BA 212 and BA 201, or permission of instructor.
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BA 343: Investments
3.00 Credits
Upper Iowa University
An exploration of investing in stocks, bonds and other financial instruments; securities exchanges; financial planning; technical and fundamental analysis and market indicators. Prerequisite: BA 341.
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BA 355: Retailing
3.00 Credits
Upper Iowa University
This course is an introduction to retail marketing institutions and their operations. Stress is placed on a consumer orientation to facility location decisions, buying, pricing, staffing, promotion and management. A term project is required. Prerequisites: Junior status, BA 208 and BA 210.
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