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Course Criteria
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3.00 Credits
(4 class hrs/wk, 4 cr) F/W/Sp Provides a general survey of the functional and interdependent areas of business management, marketing, accounting and finance, and management information systems. Includes business trends, operation and management of a business, ethical challenges, environmental responsibility, change, global perspectives and the dynamic roles of management and staff. Incorporates aspects of team interaction and continuous process improvement. Provides the opportunity to explore the Internet and information technology relating to business operations. Prerequisite: WR 095 College Writing Fundamentals with a minimum "C" grade.
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3.00 Credits
(3 class hrs/wk, 2 cr) As needed Designed to help students develop the customer interaction skills needed in many work settings.
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3.00 Credits
(3 class hrs/wk, 3 cr) F Covers accounting theory and procedures for governmental and not-for- profit entities, including budgetary and expenditure control. Prerequisite: BA 211 Principles of Accounting: Financial or BA 2.532 Practical Accounting III with a minimum "C" grade.
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3.00 Credits
(4 class hrs/wk, 4 cr) F/W/Sp Covers the fundamental principles of double-entry accounting, general journals and ledgers, business forms, simple financial statements and the completion of the accounting cycle. Emphasizes cash receipts and payments, payroll accounting, purchases and sales.
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3.00 Credits
(4 class hrs/wk, 4 cr) F/W/Sp Continues BA 2.530 Practical Accounting I, with an explanation of the accounting cycle. Covers special journals, ledgers and business forms, including the voucher system. Emphasizes accounting for a partnership. Prerequisite: BA 2.530 Practical Accounting I.
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3.00 Credits
(4 class hrs/wk, 4 cr) F/W/Sp Third course in the Practical Accounting series. Includes entries requiring analysis and interpretation, unearned and accrued items, depreciation of assets, manufacturing accounting and other managerial accounting procedures. Prerequisite: BA 2.531 Practical Accounting II.
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3.00 Credits
(3 class hrs/wk, 3 cr) W Relates theory to practical problems in analysis and control of material, labor and overhead costs in manufacturing. Emphasizes the job cost system. Prerequisite: BA 211 Principles of Accounting: Financial or BA 2.595 Professional Accounting I with a minimum "C" grade.
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3.00 Credits
(3 class hrs/wk, 2 cr) W/Sp Designed to reinforce and supplement payroll skills in both manual formats and computerized formats. Prerequisite: BA 2.530 Practical Accounting I, BA 211 Principles of Accounting: Financial, or instructor's approval.
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3.00 Credits
(3 class hrs/wk, 2 cr) F/W/Sp/Su Designed to help a beginning computer user feel comfortable operating a personal computer and its peripherals.
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3.00 Credits
(3 class hrs/wk, 3 cr) F Provides an advanced study of accounting theory and practice for measurement of income and valuation of assets in financial statement presentation. Reviews accounting concepts and alternative approaches to various problems. Prerequisite: BA 2.532 Practical Accounting III with a minimum "C" grade or BA 211 Principles of Accounting: Financial and BA213 Principles of Accounting.
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