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Course Criteria
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4.00 Credits
Equity Accounting is the second intermediate accounting course in a two-course sequence focusing on financial accounting and reporting in accordance with generally accepted accounting principles. This course is a detailed study of specialized phases of equity accounting such as the treatment, disclosure, and analysis of debts, income-tax deferrals, treasury stock, revenues, pensions, earnings, dividends, leases, investments, and changes in financial position. Emphasis is on theory. Prerequisites: BAC 231
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3.00 Credits
This course acquaints the student with the basic application and rationale of the federal income tax. This course provides training through specific problem assignments in a variety of situations.
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3.00 Credits
This course introduces cost accounting principles followed by manufacturing firms and the planning, decision making, and cost procedures of managerial accounting. Prerequisites: BAC 132
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3.00 Credits
This course trains students in the knowledge of language arts and business grammar, proofreading and word processing skills, and the ability to make decisions and to use proper judgment in preparing documents. This course is designed to strengthen students' knowledge of communication skills, to reinforce students' proofreading skills, and to compel students to make decisions while preparing realistic business documents. Prerequisites: Basic keyboarding skills and basic knowledge of word processing
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4.00 Credits
This survey course presents an overall integrated picture of American business and its operations. Included are such topics as forms of business ownership, management, internal organization, production, marketing, short-term and long-term finance, insurance, accounting principles, business law, and the relationship of government to business.
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3.00 Credits
Communication Introduces students to the basics of appropriate behavior and communication in a business environment. Personal, interpersonal, and group behaviors are discussed, including etiquette, culture and gender issues, and problem solving. Interacting with superiors, peers, subordinates, and clients in person, on the phone, and in presentations is examined. Students will engage in role-playing to learn to deal with situations that can arise on the job.
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3.00 Credits
This course helps students understand the principal functions of a customer service representative, the skills needed to succeed in the workplace, and the knowledge to advance into a leadership role within the service industry. Special areas of emphasis include effective communication skills, positive attitudes, problem solving, strategies for coping with challenging and dissatisfied customers, retention of customers, methods of measuring customer satisfaction, and motivational techniques. Upon successful completion of this course, students will qualify to test for a Professional Certification in Customer Service from the National Retail Federation Foundation.
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1.00 Credits
This course trains students to work as a Customer Service Representative (CSR) in a call center or help desk environment. Proper telephone procedures such as greeting customers, effective listening, appropriate responses to inquiries and issues, handling difficult customers, and closing calls while using a personal computer are discussed and practiced. Simulated calls will be used as a learning tool. An on-site tour of a call center will be part of the course so that students may understand the environment of the call center. Prerequisites: BCA 101, BCA 106, and BBA 155
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1.00 Credits
(1 Credit Hour) A survey course introducing students to the Industrial Distribution industry. The course will explore the role of distribution as one of the functions of marketing. Topics will include the channels of distribution, supply chain management, role of wholesalers and distributors in the supply chain, logistics, inventory control and management, and the importance of proper pricing and markup. Various models of distribution will be discussed.
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3.00 Credits
Introduces the basic principles and practices underlying business communication. This course is designed to improve business writing skills by helping students prepare effective business documents that are clear, concise, coherent, complete, courteous, and correct. Some of the documents are created in the classroom using personal computers. Prerequisites: BBA 110
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