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Course Criteria
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2.00 Credits
Focuses on recording and reporting fi nancial information in not-for-profi t sector. Emphasizes nongovernmental entities such as colleges and universities, healthcare organizations, church and parachurch organizations. Financial statements of various forms of organizations analyzed and implications for mission and organizational management examined. Prerequisite: ECB218.
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2.00 Credits
Studies broad range of historic and contemporary Christian teaching on variety of economic issues. Explores biblical and theological basis for diverse Christian views (e.g., Reformed, Roman Catholic, Anabaptist, evangelical) and relevance of Christian teaching for contemporary policy debates. Prerequisite: ECB202.
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4.00 Credits
Introduces human resource planning, job analysis and design, recruiting and staffi ng, training and development, performance appraisal, compensation, organization development, quality of work life, and government regulation in HRM fi eld; develops awareness of personal interests, strengths and limitations, and Christian values relevant to HRM. Prerequisite: ECB245 or permission of instructor.
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4.00 Credits
Develops facility with analytical tools and understanding of business principles necessary to make optimal decisions in management of fi rm and to provide access to required fi nancial resources. Topics include use of metrics, working capital management, optimal capital structure and capital budgeting. Prerequisites: ECB202, 211, 218.
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4.00 Credits
Examines generally accepted accounting principles and underlying theory related to preparation of fi nancial statements; current balance sheet valuation and income determination issues. Prerequisites: ECB218 for ECB352; ECB352 for ECB353.
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4.00 Credits
Examines accounting problems related to determination of cost of goods and services in manufacturing or service organization; cost behavior, job order and process cost systems, budgeting and standard costing. Prerequisites: ECB201, 218.
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4.00 Credits
Surveys basic provisions of federal income tax law as it affects both individuals and businesses; stresses federal tax policy and tax planning. Prerequisite: ECB218.
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4.00 Credits
Studies causes and consequences of trade between nations; trade restrictions; policy implications in developed and developing countries. Examines structure of international monetary system; balance of payments, foreign exchange markets and international capital fl ows. Prerequisite: ECB201, 202.
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2.00 Credits
Though internationally oriented, institutions and practices of capitalism differ across advanced industrial nations. How do these differences matter? What policies best promote prosperity in already-rich nations, given their interdependence? Considers nature of economic growth, international repercussions, competitiveness; highlights recent Japanese/U.S. experience. Prerequisite: ECB202. (Alternate years.)
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3.00 Credits
Explores theoretical or applied topic not regularly taught. May enroll more than once if topic changes. Prerequisites set by instructor.
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