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BA 411: Labor Relations and Negotiation
3.00 Credits
Upper Iowa University
A look at the basic principles of manpower use; wage structure; use of industrial psychology and collective bargaining; the union movement; human relations in industrial management; and modern labor laws and institutions. Prerequisites: BA 210 and BA 361.
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BA 421: Managerial Cost Accounting
3.00 Credits
Upper Iowa University
A study of cost concepts and application related to the use of cost information by internal managers for purposes of planning, control, evaluation and decision making. Prerequisite: BA 202.
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BA 422: Product Cost Accounting
3.00 Credits
Upper Iowa University
A survey of the principles and practices of accounting for and accumulation of costs to manufacture products, with emphasis on job-order and process cost systems; methods of overhead cost distribution, standard cost systems and departmentalization for cost control. Prerequisite: BA 202.
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BA 423: Production and Operations Management
3.00 Credits
Upper Iowa University
A descriptive and analytical approach to management decision making, including an introduction to the modern management tools of linear programming queuing theory, PERT, regression analysis and MRP. Prerequisites: BA 210 and MATH 220.
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BA 424: International Marketing
3.00 Credits
Upper Iowa University
This course builds on topics from Marketing Principles, as applied to global situations. Emphasis is on the development of an appropriate marketing mix for international target markets. The importance of consumer orientation is stressed; international marketing research, consumerbehavior and cultural sensitivity are examined. Term projects and presentations are required. Prerequisites: Senior status and completion of all business core requirements and BA 358.
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BA 425: Auditing
3.00 Credits
Upper Iowa University
An exploration of the concepts and procedures applicable to an audit of financial statements, with emphasis on procedures to substantiate amounts reported; along with the impact of internal control, quality of available evidence, and statistical sampling on the determination of appropriate procedures. Prerequisites: Senior status and BA 322.
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BA 431: Advanced Financial Accounting
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 business combinations, international operations and partnerships. Prerequisite: BA 322.
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BA 432: Accounting For Not- For- Profit Organizations
3.00 Credits
Upper Iowa University
An overview of the theory and application of FASB and other authoritative pronouncements related to accounting for governmental, fiduciary and other not-for-profit organizations. Prerequisites: BA 322 or substantial experience in accounting is recommended.
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BA 442: Intermediate Financial Management
3.00 Credits
Upper Iowa University
A study of long-term financial decisions made by managers (e.g., capital structure, dividend policy, lease-or-buy, mergers, issuance of new securities). Prerequisite: BA 341.
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BA 445: Contemporary Topics in Management
3.00 Credits
Upper Iowa University
This course description will change each term it is offered to cover the most contemporary management issues. Prerequisites: BA 210 and senior status.
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