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SBMT 2132: SBM Inventory Management
1.00 Credits
Central Lakes College-Brainerd
Credits: 1 Prerequisite: none This class will focus on proper allocation of assets and the proper balance of assets for a business. It will also focus on inventory turnover and management as the prime asset for many businesses. Transfer Curriculum Goal(s): none
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SBMT 2133: SBM Accounts Receivable Management
2.00 Credits
Central Lakes College-Brainerd
Credits: 2 Prerequisite: none This course will focus on compiling and managing the business's accounts receivable and its impact on cash flow. The student will build different accounts receivable reports and these will be used to determine business policy regarding receivables and cash management. Transfer Curriculum Goal(s): none
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SBMT 2133 - SBM Accounts Receivable Management
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SBMT 2134: SBM Accounts Payable Management
2.00 Credits
Central Lakes College-Brainerd
Credits: 2 Prerequisite: none This course will focus on compiling and managing the business's accounts payable and its impact on cash flow. Several accounts payable reports will be compiled. These will be used to determine business policies regarding accounts payable and cash flow. Transfer Curriculum Goal(s): none
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SBMT 2134 - SBM Accounts Payable Management
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SBMT 2135: SBM Reconciliation & Closing
2.00 Credits
Central Lakes College-Brainerd
Credits: 2 Prerequisite: none This course will focus on the reconciliation of various accounts found within the balance sheet and how to close out income, expense or balance sheet accounts during or at the end of an accounting cycle. Transfer Curriculum Goal(s): none
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SBMT 2135 - SBM Reconciliation & Closing
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SBMT 2136: SBM Payroll Systems
3.00 Credits
Central Lakes College-Brainerd
Credits: 3 Prerequisite: none This course focuses on the creation and maintenance of a payroll system for a small business. The students will gather and organize the information necessary to complete a timely payroll, generate a payroll and reports for the business. Transfer Curriculum Goal(s): none
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SBMT 2136 - SBM Payroll Systems
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SBMT 2137: SBM Payroll Reports
2.00 Credits
Central Lakes College-Brainerd
Credits: 2 Prerequisite: none This class examines reports required quarterly and annually by the federal and state governments. Students will gather appropriate data and complete withholding, unemployment and other appropriate payroll reports as required for their business. Transfer Curriculum Goal(s): none
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SBMT 2137 - SBM Payroll Reports
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SBMT 2138: SBM Year End Closing
1.00 Credits
Central Lakes College-Brainerd
Credits: 1 Prerequisite: none This class will focus on the year-end closing of the records for accounting, management and tax purposes. Students will complete year-end closing entries to the record system in the revenue and expense accounts and any balance sheet accounts that are incorrect. Transfer Curriculum Goal(s): none
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SBMT 2138 - SBM Year End Closing
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SBMT 2170: Technology in the Small Business
3.00 Credits
Central Lakes College-Brainerd
Credits: 3 Prerequisite: none This course covers trends in business communications and electronic technology. The student will explore, identify, and implement business technology applications. Transfer Curriculum Goal(s): none
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SBMT 2170 - Technology in the Small Business
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SBMT 2240: SBM Organizational Structure
1.00 Credits
Central Lakes College-Brainerd
Credits: 1 Prerequisite: none This course focuses on the characteristics of different organizational structures, including sole proprietorship, s-corps, c-corps and partnerships and limited liability organizations. Students will study advantages and disadvantages of each with the purpose being to determine the appropriate structure for their business. Transfer Curriculum Goal(s): none
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SBMT 2240 - SBM Organizational Structure
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SBMT 2241: SBM Financial & Tax Planning
2.00 Credits
Central Lakes College-Brainerd
Credits: 2 Prerequisite: none In this class the student will examine the process of financial and tax planning for the business. Emphasis will be placed on maximizing the efficiency of assets and minimizing the impact of taxes on the business and business owner. Transfer Curriculum Goal(s): none
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SBMT 2241 - SBM Financial & Tax Planning
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