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Course Criteria
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4.00 Credits
Prerequisite: Junior standing. An exposition of the practical aspects of real estate brokerages including licensing standards, professional ethics, property evaluation, marketing and client services. Field trip and practium experiences in the current real estate industry.
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4.00 Credits
Prerequisite: Junior standing. Basic legal, financial, and tax aspects of real estate transactions, including cash flow, equity, leverage, appraisal, contract drafting, negotiations, acquisition, record keeping, tax- deferred exchanges, and residence sales.
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2.00 Credits
Prerequisite: RCOM - 120. Intensive study of and practice in business style (sentence and paragraph options, organization, drafting, revising, and editing), business writing forms (letters, memos, reports, and proposals), business speaking (interviews, meetings, and presentations), and listening skills. Case-based instruction emphasizes the importance of ethics and intercultural dimensions of contemporary business communication.
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4.00 Credits
Prerequisites: BUS - 201, BUS - 202 and Junior standing. Theory and practice underlying income measurement and the determination of financial position of business entities. Principles of accounting applicable to working capital, plant assets and long-term liabilities.
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4.00 Credits
Prerequisite: BUS - 320. Theory and principles underlying accounting for stockholders' equity, income taxes, pensions and leases, analysis of earnings per share and statement of cash flows.
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4.00 Credits
Prerequisites: BUS - 201, BUS - 202 and Junior standing. The study of product cost flows, accounting for labor, materials and overhead; job-order and process cost accounting; the budgeting process, and standard cost accounting.
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2.00 Credits
Prerequisites: BUS - 201, BUS - 202 and Junior standing. Detailed study of the Federal income tax law and regulations, tax implications of business transactions, tax planning, and the preparation of income tax returns.
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2.00 Credits
Prerequisites: BUS - 201, BUS - 202 and Junior standing. The analysis and design of accounting systems with an emphasis on internal controls. Includes lab work in financial accounting systems applications, pro forma financial planning spreadsheet models, and data base applications in a microcomputer/mainframe environment.
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4.00 Credits
Prerequisite: BUS - 305 and Junior standing. The determinants of investment decisions for institutional as well as individual investors are analyzed and different assets such as money market accounts, bonds, and common stocks are evaluated. Multi-asset portfolio management: selection of securities, monitoring and performance represents a significant portion of this course.
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4.00 Credits
Prerequisite: BUS - 305 and Junior standing. A continuation of managerial finance, with emphasis on problem solving and case-study methodology. Topics include working capital management, capital budgeting, cost of capital, dividend policy, and capital structure.
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