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Course Criteria
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3.00 Credits
Basic survey of the fundamentals of business administration, looking at both external and internal factors which influence organizational decisions. The external factors include items such as political, economic and legal systems as well as different cultures. Includes specific consideration of marketing, management, accounting, human resources, finance and the environment of business. Looks at the role of the organizational decisionmaker operating in the global market place. The importance of the factors external to the organization, particularly international factors, on managerial decisions is discussed. Topics include establishing the organization’s strategic and tactical decisions overall, and in the functional areas of marketing, finance, operations and human resources. Prerequisites: Mathematics proficiency at least at the level of MA100.
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3.00 Credits
No course description available.
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3.00 Credits
Business Administration Elective
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3.00 Credits
An introduction to the preparation and analysis of basic financial statements. Specific topics include asset and equity measurement, income determination, cash flow and working capital. Prerequisite: Facility in working with quantitative material is required for this course. Such facility may be demonstrated by appropriate mathematics courses which were completed recently, by a sufficiently high, recent SAT or ACT score, or by a placement examination through the University or an outside testing association. Students who need review in mathematics will need to take MA100 prior to BA201. MA145/146 is recommended. Offered on the weekend in odd years; offered summer in even years. Business Administration and Economics.
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3.00 Credits
An introduction to the preparation and analysis of basic financial statements. Specific topics include asset and equity measurement, income determination, cash flow and working capital. Prerequisite: Facility in working with quantitative material is required for this course. Such facility may be demonstrated by appropriate mathematics courses which were completed recently, by a sufficiently high, recent SAT or ACT score, or by a placement examination through the University or an outside testing association. Students who need review in mathematics will need to take MA100 prior to BA201. MA145/146 is recommended. Offered on the weekend in odd years; offered summer in even years. Business Administration and Economics.
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3.00 Credits
No course description available.
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3.00 Credits
Extensive examination of accounting theory, the accounting process, and problems associated with presenting fairly the financial position and operating results of business entities. Includes indepth study of current and non-current assets and current liabilities. Prerequisite: BA202. Offered in day in even years and evening in odd years.
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3.00 Credits
Continuation of BA222. Examines generally accepted accounting principles and problems associated with presenting fairly the operating results, financial position and changes in financial position of business entities. Includes detailed consideration of shareholders’ equity, earnings per share, tax allocation, pensions, leases and price level changes. Introduces preparation, analysis and interpretation of financial statements. Prerequisite: BA222. Offered in day in odd years and evening in even years.
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0.00 Credits
Detailed examination of principles and practices of industrial/commercial cost accounting. Includes cost planning and budgeting, cost controls, job order and process costing systems, standard costing and variance analysis, variable/direct costing, performance reports and relevant costs in management decision making. Prerequisite: BA202. Offered in day in even years and evening in odd years.
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3.00 Credits
A first-level course. Surveys the business legal environment and legal subjects of practical utility to business. Emphasizes basic contractual concepts including formation, operation and discharge. Provides an introduction to governmental control of business.
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