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BUS 448: Organization Development
4.00 Credits
California Lutheran University
The study of planned change in organizations including diagnosis of the organization and implementation of Organization Development interventions. Emphasis on teamwork in organizations and survey development.
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BUS 448 - Organization Development
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BUS 449: Managerial Leadership:Core Competencies and Skills
4.00 Credits
California Lutheran University
Focuses on the development of the core competencies and skills needed for effective managerial leadership at all levels of the organization. Each skill component will follow a five-step developmental pedagogy: (1) Assessment, (2) Learning, (3) Analysis, (4) Practice and (5) Application.
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BUS 449 - Managerial Leadership:Core Competencies and Skills
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BUS 451: Cost Accounting
4.00 Credits
California Lutheran University
Advanced study of the procedures used to determine costs for manufacturing operations. Includes process and differential costing, overhead allocation, profit-volume analysis, joint products and by-products and responsibility accounting. Emphasis is placed on making informed business decisions based on quantifiable data.
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BUS 451 - Cost Accounting
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BUS 452: Theory of Taxation
4.00 Credits
California Lutheran University
A study of current federal tax laws and issues as they pertain to the individual taxpayer. Cases are used to provide practical experience in implementation of tax law interpretations; emphasis is placed on the evolution of the philosophy that drives development of the federal tax code. (offered one semester each year)
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BUS 452 - Theory of Taxation
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BUS 453: Auditing
4.00 Credits
California Lutheran University
Covers the legal responsibilities, theory and procedures in the conduct of an audit and the making of an audit report.
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BUS 453 - Auditing
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BUS 454: Advanced Accounting
4.00 Credits
California Lutheran University
Accounting for business combinations and the preparation of consolidated financial statements. Also includes accounting for partnerships, consignments, foreign currency translation, fund accounting and international accounting.
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BUS 454 - Advanced Accounting
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BUS 461: Advanced Human Resource Management
4.00 Credits
California Lutheran University
Studies advanced human resource management problems and practices and is intended for students interested in a professional career as a human resource management specialist. Topics include selection, placement, employee development and employee relations in private and public sector organizations.
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BUS 461 - Advanced Human Resource Management
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BUS 462: Tax II
4.00 Credits
California Lutheran University
A study of tax laws and issues pertaining to business entities such as partnerships, C-corporations and S-corporations. Focuses on the taxation of estates and trusts and expands the study of personal taxation introduced in Theory of Taxation. (offered one semester each year)
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BUS 462 - Tax II
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BUS 463: Exporting/Importing
4.00 Credits
California Lutheran University
Provides a pragmatic overview of the different aspects of importing/exporting and a working knowledge of the various terms and techniques essential to establish and maintain a profitable import/export business in America. Discussions and assignments will include the marketing organization, regulation, terms of access, documentation, shipments and financing involved with the international movement of products.
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BUS 463 - Exporting/Importing
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BUS 468: Venture Development
4.00 Credits
California Lutheran University
A study of venture development through entrepreneurship. Designed to help the student discover the opportunities and challenges of operating a business enterprise. The student will apply concepts learned in other business courses to the business operation.
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BUS 468 - Venture Development
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