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  • BUS 119: Taxation

    3.00 Credits
    Southern Maine Community College

    This course is a basic course in income tax fundamentals. The text is a text/workbook format, which also utilizes the World Wide Web. The individual income tax return is taken up first, followed by taxation for partnerships and corporations. This course will give the student the fundamentals to complete Federal Tax Form, 1040, 1040EZ and 1040A along with supporting schedules. Prerequisites: BUS 111 and MAT 050.
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  • BUS 123: Principles of Management & Leadership

    3.00 Credits
    Southern Maine Community College

    An introduction to the tasks necessary to motivate and guide people within an organization so that its goals are reached. Students will learn about the basics of planning, delegation, and producing results through others. Most important is the emphasis placed on the skills of leadership, where an individual may have responsibilities not explicitly defined by the formal organization. Instead, that person has to persuade and encourage a group to take action cooperatively in the face of risk or hardship. Extensive self assessments are used.
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  • BUS 125: Personal Finance

    3.00 Credits
    Southern Maine Community College

    This course helps students to overcome difficulties with managing personal finances. Foremost emphasis is placed on methods of measuring and evaluating expenditures with a budget so that the individual will maximize the use of their earnings. Included is an evaluation of occupations and income potential; investments and mutual funds, use of credit and the borrowing of money, taxes and estate planning, purchase of major assets, including home, vehicle and appliances, and also various types of insurance. Prerequisite: MAT 020.
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  • BUS 126: Entrepreneurship

    3.00 Credits
    Southern Maine Community College

    This is an introductory course about starting a business and about the benefits and costs, both personal and professional, of an entrepreneurial career. Students learn how to identify opportunities, organize the functions of the business, and assess the steps needed to obtain resources. The course involves case studies, guest lectures, team projects, and the introduction to the complexity of preparing a business plan. Issues concerning management of both small and fast growing businesses are considered. Prerequisite: MAT 020.
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  • BUS 127: Entrepreneurship II: Starting a Business

    3.00 Credits
    Southern Maine Community College

    This course is for students who may want to start, manage, or grow a business. Beginning with the identification of the business opportunity, students establish goals, objectives, resources and the team, which form the basis of a comprehensive business plan that is of sufficient quality to attract investment financing. The course integrates various business functions with the intent of helping students understand start up, growth, venture capital, the role of talent, and negotiation. Prerequisite: BUS 105 or BUS 111 or BUS 126.
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  • BUS 131: The Selling Process

    3.00 Credits
    Southern Maine Community College

    This course is designed to merge into a logical framework the activities used when marketing a product or service with the personnel selling process. Students learn basic marketing management skills and then use those to design sales plans, manage territories, uncover customer needs, prepare proposals, make presentations, implement a closing process, and gather marketing intelligence. Direct marketing, telemarketing, and Internet marketing techniques are included.
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  • BUS 200: Business Law I

    3.00 Credits
    Southern Maine Community College

    This course will provide a foundation for business managers to operate within the legal environment in which all businesses in our society function. It provides an overview of the law and our legal system, the lawmaking and adjudicatory processes, and the roles of economic, social, and political forces in the shaping of constraining legal rules and regulations. Prerequisite: ENG 111.
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  • BUS 204: Advertising

    3.00 Credits
    Southern Maine Community College

    The purpose of this course is to introduce students to the methods available for the development of an integrated marketing communications program. It will provide a conceptual framework for understanding the various forms of marketing communications and the interrelationships among them. Prerequisite(s): BUS 105
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  • BUS 211: Intermediate Accounting

    3.00 Credits
    Southern Maine Community College

    This course is the intensive study of accounting and the use of financial information for business decision making. This course is a continuation of the basic accounting principles and theories covered in Financial Accounting and Managerial Accounting. Intermediate Accounting is also a further introduction of accounting as a career profession. Prerequisite(s): BUS 111
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  • BUS 223: Accounting Procedures And Systems

    3.00 Credits
    Southern Maine Community College

    Manual accounting systems are quickly disappearing, and in their place are computers and the complexity of automated databases. This course introducesstudents to a major computerized accounting package, and provides a framework for establishing and controlling financial information systems through the use of journals, ledgers, trial balances, and financial statements. Using simple flowcharting techniques, students will appreciate how transactions affect an organization, and recognize when management or ethical issues surface. All major business processes are considered including sales, purchases, asset management, inventory, and payroll. Prerequisite: BUS 111.
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