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Course Criteria
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3.00 Credits
INTRODUCTION TO MANAGERIAL ACCOUNTING. Continues BUS 2211, emphasizing concepts and issues associated with the accounting and management of businesses, with particular emphasis on understanding the role of accounting in product costing, costing for quality, cost-justifying investment decisions, and performance evaluation and control of human behavior.
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3.00 Credits
MACROECONOMICS. Introduces the concepts that aid in understanding both aggregate economic conditions and the policy alternatives designed to stabilize national economies. Includes the determination of GDP and national income, inflation, unemployment, monetary policy, economic growth and exchange rates. (SS)
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3.00 Credits
MICROECONOMICS. Introduces the neoclassical theory of price determination. Includes supply and demand analysis, production and cost theory, market structures, externalities and public goods, factor payments, income distribution and informational asymmetries. (SS)
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3.00 Credits
SYSTEMS ANALYSIS AND DESIGN. Introduces and applies concepts, methods and tools for systems development life-cycle (SDLC) phases, planning, analysis, design, implementation and maintenance during the development of an information system. Emphasizes critical thinking and problem-solving as an applied approach to developing information systems.
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3.00 Credits
LEGAL AND SOCIAL ENVIRONMENTS OF BUSINESS. Investigates the operational responsibilities of business in light of political, moral, social, ethical and jurisprudential considerations.
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3.00 Credits
STATISTICS FOR BUSINESS. Introduces methods of collection, analysis, and interpretation of data. Includes data presentation; measures of central tendency and dispersion; probability distributions; hypothesis testing; confidence interval estimation; analysis of variance; regression and correlation.
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3.00 Credits
FEDERAL INCOME TAX 1. Introduces federal income taxation of individuals and business organizations. May include an overview of the federal tax system and tax law, taxable and tax-exempt income, deductible and nondeductible expenses, credits, the tax effects of property transactions and the tax implications of different organizational forms for a business.
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3.00 Credits
INTERMEDIATE ACCOUNTING 1. Studies financial reporting concepts and generally accepted accounting principles including the accounting cycle, current assets and current liabilities, emphasizing analysis of financial events and financial reporting alternatives.
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3.00 Credits
INTERMEDIATE ACCOUNTING 2. Continues the study of financial reporting concepts and generally accepted accounting principles including plant assets, intangible assets, long-term liabilities, leases and stockholders' equity, emphasizing analysis of financial events and financial reporting alternatives.
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3.00 Credits
COST AND MANAGERIAL ACCOUNTING. Preparation of accounting information for use in management as an aid to decision making. May include cost behavior and cost-volume-profit analysis, cost allocations, determining the cost of a product or service, inventory control, performance evaluation, profitability analysis and use of accounting information in decision making and capital budgeting.
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