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Course Criteria
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1.00 - 6.00 Credits
Selected topics in business. Student must have at least junior standing to register for this course.
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4.00 Credits
An examination of the legal, regulatory, and ethical environment of business. Topics will include agency relationships, business organization, antitrust regulation, securities regulation, administrative agencies and employment law. In addition, students will investigate the many ethical challenges facing individuals and organizations in the business environment. Student must have at least junior standing to register for this course.
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5.00 Credits
An in-depth examination of the principles, procedures, and theory applicable to accounting for partnerships and corporate consolidations. Other topics include home and branch office accounting, business combinations, and governmental accounting. Prerequisite: BA 385. Student must have at least junior standing to register for this course.
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3.00 Credits
An in-depth examination of the principles, procedures and theory applicable to accounting for not-for-profit organizations. Types of organizations covered include state and local governments, hospitals, colleges, health-welfare and other non-profit organizations. Prerequisite: BA 213 Student must have at least junior standing to register for this course.
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5.00 Credits
A study of the concepts, purposes, and terminology underlying cost accounting. Topics include job-order costing and processing, cost-volume-profit relationships, standard costs, joint-product costs and by-product costs, capital budgeting, cost allocation, and the planning, control, and valuation of inventory. Relevant to preparation for the CMA and CPA examinations. Prerequisite: BA 213. Student must have at least junior standing to register for this course.
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3.00 Credits
Student must have at least junior standing to register for this course.
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5.00 Credits
An in-depth Examination of the development and present state of accounting theory. Topics include corporate financial reporting, income and expense determination, asset valuation long-term commitments, and stockholder's equity. Emphasis is placed on preparation for the theory section of the CPA examination. Prerequisite: BA 385. Student must have at least junior standing to register for this course.
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5.00 Credits
An introduction to auditing and the auditing profession. Topics include generally accepted auditing standards, generally accepted accounting procedures, the auditor's opinion, the development and use of audit programs, professional responsibilities, and the acquisition and evaluation of audit evidence. Relevant to preparation for the auditing section of the CPA examination. Prerequisite: BA 225 and BA 385. Student must have at least junior standing to register for this course.
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5.00 Credits
Students will participate as consulting members of the Small Business Institute located on campus. Student consulting teams will work with regional business firms to assist them in improving their business operations. Some travel by students will be required to client sites in northeast Oregon. Prerequisite: Senior standing. Completion of junior business administration core. Student must have at least junior standing to register for this course.
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5.00 Credits
Strategic marketing of Tribal Gaming Operations. Student must have at least junior standing to register for this course.
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