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Course Criteria
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3.00 Credits
(3.0 Units) (No prerequisite. Three lecture hours weekly.) This course provides the basic tools and perspective necessary to understand the international business environment. Explores the changing nature of the primary business, economic, and political institutions. Explains the nature of the transnational, foreign trade, foreign exchange and world capital and money markets. Will attempt to better understand the problems and opportunities created in a world comprised of post-industrial, developing, and less-developed nations. Focus is upon what the individual will need to know and understand to be an effective learner and performer in our rapidly developing world economy. (CSU)
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4.00 Credits
(4.0 Units) (No prerequisite. Four lecture hours weekly.) An introduction to accounting practice, principles, and analysis. This course is basic for students in accounting, business administration, economics, law, and other professions. Also it should be the first course in accounting theory for vocational bookkeepers, as well as small business people needing basic accounting theory. The course covers the accounting cycle for a service enterprise and for a merchandising enterprise, preparation of financial statements, internal control, valuation of receivables, depreciation and fixed asset disposal, debt structure, corporate capitalization and retained earnings, and finishing with thorough discussion of financial statement analysis. (CSU/UC)
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5.00 Credits
(5.0 Units) (Prerequisite: Business 112. Five lecture hours weekly.) This course covers fund flow analysis, basic managerial cost concepts and developments in contemporary managerial accounting, cost accounting systems, cost-volume-profit relationships, budgetary planning and control, responsibility accounting, performance evaluation through standard costs and incremental analysis and capital budgeting. (CSU/UC)
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1.50 Credits
(1.5 Units) (No prerequisite. Advisory: Business 112. Two lecture and three laboratory hours weekly for eight weeks.) A first course in the operation of computerized accounting software. This course is designed for business entrepreneurs who will be using a computerized accounting system in their business as well as students training to be professional accountants. Subjects will include an overview of the software, setting up a company, entering, working with lists, setting up inventory, paying bills, payroll, and preparation of reports and graphs. (CSU)
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3.00 Credits
(3.0 Units) (No prerequisite. Three lecture hours and one laboratory hour weekly.) This is an introductory course in new venture creation/entrepreneurship designed to create knowledge, skills, awareness, and involvement in the process of starting, operating, and managing a small firm. The aim is to guide students in discovering the concepts of entrepreneurship and the competencies, skills, know-how, experience, resources, and techniques that are necessary to achieve success. The course deals with the driving forces of entrepreneurship, the environment and competition, physical, capital and human resources, developing a business plan, accounting and finance for smaller firms, market potential, how to practice marketing, management and legal aspects. Students working in teams are required to develop and write a business plan. (CSU)
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1.50 Credits
(1.5 Units) (No prerequisite. Two lecture and three laboratory hours weekly for eight weeks.) This course provides a hands-on approach for actively developing an operational business plan. The process, using computer software, involves opportunity recognition, research, analysis, and completing each section of a business plan including the cover letter, the executive summary, company and industry overviews, market strategy and tactics, financial analysis (profit and cash flow forecasts), location, physical facilities, capital spending, purchasing, and promotion. Students receive individual attention regarding their business plans. (CSU)
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1.50 Credits
(1.5 Units) (No prerequisite. Two lecture and three laboratory hours weekly for eight weeks.) Through active participation students/entrepreneurs learn how to gain and maintain a competitive edge by developing effective sales strategies and techniques. The course covers all phases of the selling process. Participants learn the "how" as wellas the "why" of selling and then have an opportunity to applythese techniques in a critiqued videotaped sales presentation. (CSU)
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1.50 Credits
(1.5 Units) (No prerequisite. Three lecture hours weekly for eight weeks.) This is an introductory course covering the core concepts and current issues related to supervision and management. Students will learn how to assume supervisory responsibility and how to apply management principles in today's rapidly changing world of work. (CSU)
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1.50 Credits
(1.5 Units) (No prerequisite. Three lecture hours weekly for eight weeks.) This is an introductory course designed to give employers and employees an overview of the various functions within the human resource management field. (CSU)
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1.50 Credits
(1.5 Units) (No prerequisite. Three lecture hours weekly for eight weeks.) This course teaches students how to manage diversity. It broadens their viewpoints, beliefs, and attitudes; promotes an understanding of widely varying and equally valid world views, and prepares future leaders to effectively collaborate with the diverse groups they will encounter in the work and market places. (CSU)
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