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BUS 100: Business Concepts
3.00 Credits
Brewton-Parker College
A survey of the development and nature of our business system and an introduction to the purposes and concepts of the major business functions, including accounting, finance, human resource management, marketing and production.
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BUS 101: Introduction to Information Systems
3.00 Credits
Brewton-Parker College
An introduction to microcomputers, computer terminology, computer operating systems, word processing, spreadsheets, databases, and presentation software.
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BUS 101 - Introduction to Information Systems
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BUS 201: Financial Accounting
3.00 Credits
Brewton-Parker College
Basic accounting principles and practices with an emphasis on recording business transactions, completing the accounting cycle, and preparing and analyzing financial statements.
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BUS 201 - Financial Accounting
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BUS 202: Managerial Accounting
3.00 Credits
Brewton-Parker College
A study of cost, volume and profit analysis, marginal analysis, pricing and budgeting. Prerequisite: BUS 201 or consent of instructor.
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BUS 202 - Managerial Accounting
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BUS 221: Principles of Microeconomics
3.00 Credits
Brewton-Parker College
Examination of the fundamental economic problems of society followed by microeconomics, a study of individual economic units emphasizing price and output determination in different market structures.
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BUS 221 - Principles of Microeconomics
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BUS 222: Principles of Macroeconomics
3.00 Credits
Brewton-Parker College
Macroeconomics, a study of the overall economy focusing on inflation, unemployment, income and output levels, and monetary and fiscal policies, followed by international economics.
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BUS 222 - Principles of Macroeconomics
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BUS 300: Business and Society
3.00 Credits
Brewton-Parker College
A study of the ever-changing relationships between business and the rest of society and the implications for business of such current issues as quality of work life, protection of the environment, and corporate social responsibility. Prerequisites: PSY 201, SOC 201, BUS 100, BUS 221, or BUS 222.
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BUS 301: Intermediate Accounting I
3.00 Credits
Brewton-Parker College
Accounting theory and practice as applied to current liabilities, long term debt, contributed capital, revenue recognition, leases, accounting errors and changes, and pensions. Prerequisites: BUS 201.
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BUS 301 - Intermediate Accounting I
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BUS 302: Intermediate Accounting II
3.00 Credits
Brewton-Parker College
Accounting theory and practice as applied to current liabilities, long term debt, contributed capital, revenue recognition, leases, accounting errors and changes, and pensions. Prerequisite: BUS 201.
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BUS 303: Intermediate Accounting III
3.00 Credits
Brewton-Parker College
In-depth coverage of intermediate accounting principles introduced in BUS 301 and 302, allowing students to gain a fuller understanding of complex topics. Prerequisites: BUS 301 and BUS 302.
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BUS 303 - Intermediate Accounting III
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