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Course Criteria
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3.00 Credits
This course is designed to provide a basic theory of accounting principles and practices used by service and merchandising enterprises. Emphasis is placed on financial accounting, including the accounting cycle, and financial statement preparation and analysis. Code B
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3.00 Credits
PREREQUISITE: BUS 241. This course is a continuation of BUS 241. In addition to a study of financial accounting, this course also places emphasis upon managerial accounting, with coverage of corporations, statement analysis, introductory cost accounting, and use of information for planning, control, and decision making. Code B
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3.00 Credits
PREREQUISITE: BUS 241, BUS 210, or Instructor's Permission. This course is designed to familiarize the student with management concepts and techniques of industrial accounting procedures. Emphasis is placed on cost behavior, contribution approach to decision-making, budgeting, overhead analysis, cost-volume-profit analysis, and cost accounting systems. Code B
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3.00 Credits
This course provides an overview of the legal and social environment for business operations with emphasis on contemporary issues and their subsequent impact on business. Topics include the Constitution, the Bill of Rights, the legislative process, civil and criminal law, administrative agencies, trade regulations, consumer protection, contracts, employment, and personal property. Code B
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3.00 Credits
PREREQUISITE: Two years of high school Algebra, Intermediate Algebra, or appropriate score on Math Placement Test. This is an introductory study of basic statistical concepts applied to economic and business problems. Topics include the collection, classification and presentation of data, statistical description and analysis of data, measures of central tendency and dispersion, elementary probability, sampling, estimation, and introduction to hypothesis testing. Code B
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3.00 Credits
PREREQUISITE: BUS 271. This course is a continuation of BUS 271. Topics include sampling theory, statistical interference, regression and correlation, chi-square, analysis of variance, time series index numbers, and decision theory. Code B
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3.00 Credits
This course provides a basic study of the principles of management. Topics include planning, organizing, staffing, directing, and controlling with emphasis on practical business applications. Code B
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3.00 Credits
This course provides an overview of the responsibilities of the supervisor of human resources. Topics include the selection, placement, testing, orientation, training, rating, promotion, and transfer of employees. Code C
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3.00 Credits
This course provides an overview of the creation and operation of a small business. Topics include buying a franchise, starting a business, identifying capital resources, understanding markets, managing customer credit, managing accounting systems, budgeting systems, inventory systems, purchasing insurance, and the importance of appropriate legal counsel. Code C
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3.00 Credits
This course provides a general overview of the field of marketing. Topics include marketing strategies, channels of distribution, marketing research, and consumer behavior. Code B
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