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BA 301-302: Business Law I and II
6.00 Credits
The University of Montana
An introduction to the study of law designed to acquaint the student with the legal controls under which modern business is conducted. The course covers the law of contracts and agency, bailments, sales, negotiable instruments, partnerships, and corporations. Prerequisite: Junior standing. Offered annually.
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BA 301-302 - Business Law I and II
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BA 303-304: Intermediate Financial Accounting I and II
6.00 Credits
The University of Montana
Course emphasis is on accounting theory and concepts, as well as analysis of the problems that arise in applying these underlying concepts to financial accounting. Attention is focused on the use of accounting information as a basis for decision making by management, stockholders, creditors, and other users of financial statements and accounting reports. Prerequisite: BA 203-204. Offered annualy.
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BA 303-304 - Intermediate Financial Accounting I and II
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BA 306: Marketing
3.00 Credits
The University of Montana
An introduction to marketing and management decision making in the pricing, promotion, and distribution of products. Consideration of the behavioral, legal, ethical, competitive, and economic environments as they affect decisions in domestic and international business organizations. Fall semester.
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BA 306 - Marketing
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BA 307: Investment Strategies
3.00 Credits
The University of Montana
Individual stock selection, when to buy, when to sell, market timing (fundamentals vs. technical vs. psychological vs. contrarian approaches), the economy, and the stock market. Portfolio analysis via stocks, bonds, treasuries, CDs, money market funds, mutual funds, options, real estate, and precious metals. Summer session only.
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BA 307 - Investment Strategies
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BA 310: Governmental & Not-for-Profit Accounting
3.00 Credits
The University of Montana
A study of fund accounting as used by various governmental units and other non-profit organizations. Prerequisite: BA 203-204. Spring semester.
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BA 310 - Governmental & Not-for-Profit Accounting
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BA 311: Individual Federal Taxation
3.00 Credits
The University of Montana
A basic course in income taxation of individuals. Common aspects of typical 1040 tax returns considered. Taught first 3/4 of semester. Students interested in taking the CPA exam should also take BA 312 concurrently. Fall semester.
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BA 311 - Individual Federal Taxation
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BA 312: Federal Taxation:Corporate and Partnership
1.00 Credits
The University of Montana
This course is taught the last quarter of the semester following BA 311 and covers aspects of corporate and partnership taxation. Recommended for those interested in taking the CPA exam. Fall semester.
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BA 312 - Federal Taxation:Corporate and Partnership
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BA 313: Managerial Finance
3.00 Credits
The University of Montana
A consideration of financial concepts as applicable to modern firms. Topics include cash flow, financial ratios, the time value of money, the cost of capital, capital budgeting, the income tax environment, and aspects of long-term financing with leases, bonds, preferred stocks, and common stocks. Prerequisites: BA 203-204; MA 117. Fall semester.
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BA 313 - Managerial Finance
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BA 314: Advanced Financial Analysis and Planning
3.00 Credits
The University of Montana
Examines variables relevant to financial problems. Develops skills, techniques, and judgment necessary to make financial decisions. Continuation of BA 313 Managerial Finance. Prerequisite: BA 313. Spring semester.
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BA 314 - Advanced Financial Analysis and Planning
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BA 315: Cost Accounting
3.00 Credits
The University of Montana
A consideration of those principles relating to the accounting systems used by manufacturing concerns. The job-order cost system, the 84 standard cost system, and process cost systems are studied together with selected managerial accounting principles such as relevant costs. Prerequisites: BA 203-204. Fall semester.
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BA 315 - Cost Accounting
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