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Course Criteria
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3.00 Credits
(3 class hrs/wk, 3 cr) W Continues the Professional Accounting sequence. Covers concepts and procedures of valuation for various types of assets and liabilities, including special problems related to investments; plant, property and equipment; consolidations; and corporate accounting. Prerequisite: BA 2.595 Professional Accounting I with a minimum "C" grade.
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3.00 Credits
(3 class hrs/wk, 3 cr) Sp Continues the Professional Accounting sequence. Emphasizes fund flow analysis, financial ratios, preparing statements from incomplete data, correcting errors in prior year statements and price level changes. Job search skills are emphasized also. Prerequisite: BA 2.596 Professional Accounting II with a minimum "C" grade.
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3.00 Credits
(4 class hrs/wk, 3 cr) W/Sp Provides hands-on computer experience in accounting applications, including general ledger, accounts receivable, accounts payable and financial statements. Prerequisite: BA 2.531 Practical Accounting II or BA 211 Principles of Accounting: Financial.
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3.00 Credits
(3 class hrs/wk, 3 cr) F/W/Sp An overview of the processes involved in managing a business, including business planning, organizing, controlling, staffing and leading. Covers various theories of management with emphasis on managing a business in the local, national or international marketplace. Prerequisite: BA 101 Introduction to Business with a minimum "C" grade.
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3.00 Credits
(4 class hrs/wk, 4 cr) F/W/Sp Presents financial accounting concepts and the use of accounting information in decision making. Includes an overview of the accounting cycle. Prerequisite: MTH 095 Intermediate Algebra. Strongly recommend CIS 125 Introduction to Software Applications.
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3.00 Credits
(4 class hrs/wk, 4 cr) F/W/Sp Demonstrates the use of accounting information to meet organization goals. Methods of extracting accounting information for decision making, management of resources, planning, and product and service costing are covered. Prerequisite: BA 211 Principles of Accounting: Financial or equivalent.
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3.00 Credits
(4 class hrs/wk, 4 cr) F/Sp Introduces financial accounting techniques, measuring and recording transactions, preparing financial statements, managerial decision making, and planning and control devices, such as budgeting, cost accounting, capital budgeting and break-even analysis. Prerequisite: MTH 065 Elementary Algebra.
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3.00 Credits
(2 class hrs/wk, 2 cr) Sp Presents a complete review of the accounting cycle, use of debits and credits in recording transactions, and preparing financial statements. Intended to prepare accounting majors, pursuing a baccalaureate degree, for the Intermediate Accounting sequence. May also be useful to others who desire a review course in accounting procedures. Prerequisite: BA 211 Principles of Accounting: Financial.
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3.00 Credits
(3 class hrs/wk, 3 cr) W Presents ideas in which managers and supervisors can implement strategic, tactical and operational planning in a business environment and its relationship to the success of business. Prerequisites: BA 101 Introduction to Business with a "C" or better, BA 206 Principles of Management, CIS 125 Introduction to SoftwareApplications.
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3.00 Credits
(3 class hrs/wk, 3 cr) Sp Covers topics dealing with financing a business, analysis of financial statements, working capital management, short- and long-term financial planning, budgeting and control. Prerequisite: BA 2.596 Professional Accounting II with a minimum "C" grade or BA 211 Principles of Accounting:Financial.
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