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Course Criteria
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3.00 Credits
Prerequisite: AC221 This course provides the student with an understanding of the principles, methods, and procedures of Federal Taxation of Corporations and partnerships. Topics include: operating rules of corporations, organization and capital structure, earnings and pro ts and dividend distributions, partnerships and S corporations.
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3.00 Credits
Prerequisite: AC112 The basic principles and procedures of computerized auditing, internal controls, evidence, developing and maintaining audit working papers, and veri cation procedures will be studied. Computerized accounting applications will be presented.
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3.00 Credits
Prerequisite: CP100, AC111 This course will provide the student with an understanding of accounting application programs and their integration into business and industries. Topics include the use of current application packages such as Peachtree and QuickBooks. The student will gain an understanding of the skills necessary to perform bookkeeping and accounting functions and tasks in businesses such as sole proprietorship, partnerships and corporations.
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3.00 Credits
The internship offers students an opportunity to include professional work experience in their program of study. A minimum of 135 hours must be spent on an internship assignment. Periodic meetings with a faculty advisor are required.
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3.00 Credits
The internship offers students an opportunity to include professional work experience in their program of study. A minimum of 135 hours must be spent on an internship assignment. Periodic meetings with a faculty advisor are required.
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3.00 Credits
This course is an introduction to business administration and management, marketing, nance, human resources, and economics in the American market place. Aspects of business, including the relationship of business to the social, economic, and political worlds will be covered. The history of the American economy, and a comparison of the free enterprise system to other economic systems, will be discussed.
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3.00 Credits
The processes of management, decision-making, and organizational structure will be reviewed, including discussion of employer-employee relations, and managerial functions in businesses.
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3.00 Credits
This course will examine the procedures involved in the distribution of goods and services to consumers and industrial users. Marketing institutions (wholesale and retail), and the role of the manufacturer in determining distribution channels and formulating marketing policies will be studied. The role of government, the advent of the global economy, and the effect of consumerism on marketing practices will be discussed.
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3.00 Credits
Professional, industrial, and retail selling theories and practices will be presented and analyzed. The theory and practice of consumer-centered selling, including techniques for handling objections, demonstrating merchandise, and closing sales, will be covered. Emphasis will be placed on career-building and leadership aspects of selling. Students will have opportunities to practice sales presentations.
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3.00 Credits
Students will be introduced to small business enterprises, their organization, operation, and management. Emphasis will be placed on problem solving in the areas of location, organization, operation, and management. Additional topics will include legal requirements, employee-management relations, and the relationship between government and small businesses.
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